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now residing in said District, including those to be liberated by this act, as may desire to emigrate to the Republics of Hayti or Liberia, or such other country beyond the limits of the United States as the President may determine: Provided, The expenditure for this purpose shall not exceed one hundred dollars for each emigrant.

SEC. 12. And be it further enacted, That all acts of Congress and all laws of the State of Maryland in force in said District, and all ordinances of the cities of Washington and Georgetown, inconsistent with the provisions of this act, are hereby repealed. APPROVED, April 16, 1862.

No. 19.

Collection of Direct Taxes in Insurrectionary States

June 7, 1862

A BILL for the collection of direct taxes in insurrectionary States was introduced in the Senate, April 29, 1862, by James R. Doolittle of Wisconsin, and passed with amendments, May 12, by a vote of 32 to 3. The House added numerous amendments, mainly verbal, and passed the bill May 28, by a vote of 98 to 17. June 2 the Senate agreed, with an amendment, to the bill as passed by the House. The House concurred in the action of the Senate, and on the 7th the act was approved. A proclamation under section two of the act was issued July 1. REFERENCES.

Text in U.S. Statutes at Large, XII, 422-426. For the proceedings see the House and Senate Journals, 37th Cong., 2d Sess., and the Cong. Globe. On the collection of direct taxes in the South see House Exec. Doc. 133, 39th Cong., 1st Sess.; House Report 908, 45th Cong., 2d Sess.; House Report 168, 46th Cong., 2d Sess.; acts of May 9 and June 8, 1872.

An Act for the Collection of direct Taxes in Insurrectionary Districts within the United States, and for other Purposes.

Be it enacted. That when in any State or Territory, or in any portion of any State or Territory, by reason of insurrection or rebellion, the civil authority of the Government of the United States is obstructed so that the provisions of the act entitled "An

Act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, for assessing, levying, and collecting the direct taxes therein mentioned, cannot be peaceably executed, the said direct taxes, by said act apportioned among the several States and Territories, respectively, shall be apportioned and charged in each State and Territory, or part thereof, wherein the civil authority is thus obstructed, upon all the lands and lots of ground situate therein, respectively, except such as are exempt from taxation by the laws of said State or of the United States, as the said lands or lots of ground were enumerated and valued under the last assessment and valuation thereof made under the authority of said State or Territory previous to the first day of January, anno Domini eighteen hundred and sixty-one; and each and every parcel of the said lands, according to said valuation, is hereby declared to be, by virtue of this act, charged with the payment of so much of the whole tax laid and apportioned by said act upon the State or Territory wherein the same is respectively situate, as shall bear the same direct proportion to the whole amount of the direct tax apportioned to said State or Territory as the value of said parcels of land shall respectively bear to the whole valuation of the real estate in said State or Territory according to the said assessment and valuation made under the authority of the same; and in addition thereto a penalty of fifty per centum of said tax shall be charged thereon.

SEC. 2. And be it further enacted, That on or before the first day of July next, the President, by his proclamation, shall declare in what States and parts of States said insurrection exists, and thereupon the said several lots or parcels of land shall become charged respectively with their respective portions of said direct tax, and the same together with the penalty shall be a lien thereon, without any other or further proceeding whatever.

SEC. 3. And be it further enacted, That it shall be lawful for the owner or owners of said lots or parcels of lands, within sixty days after the tax commissioners herein named shall have fixed the amount, to pay the tax thus charged upon the same, respectively,

into the treasury of the United States, or to the commissioners herein appointed, and take a certificate thereof, by virtue whereof the said lands shall be discharged from said tax.

SEC. 4. And be it further enacted, That the title of, in, and to each and every piece or parcel of land upon which said tax has not been paid as above provided, shall thereupon become forfeited to the United States, and, upon the sale hereinafter provided for, shall vest in the United States or in the purchasers at such sale, in fee simple, free and discharged from all prior liens, incumbrances, right, title, and claim whatsoever.

[Sections 5-8 provide for the appointment of tax commissioners for each State, the sale of land for taxes, etc.1]

SEC. 9. And be it further enacted, That in cases where the owners of said lots and parcels of ground have abandoned the same, and have not paid the tax thereon as provided for in the third section of this act, nor paid the same, nor redeemed the said land from sale as provided for in the seventh section of this act, and the said board of commissioners shall be satisfied that said owners have left the same to join the rebel forces or otherwise to engage in and abet this rebellion, and the same shall have been struck off to the United States at said sale, the said commissioners shall, in the name of the United States, enter upon and take possession of the same, and may lease the same, together or in parcels, to any person or persons who are citizens of the United States, or may have declared on oath their intention to become such, until the said rebellion and insurrection in said State shall be put down, and the civil authority of the United States established, and until the people of said State shall elect a Legislature and State officers, who shall take an oath to support the Constitution of the United States, to be announced by the proclamation of the President, and until the first day of March next thereafter, said leases to be in such form and with such security as shall, in the judgment of said Commissioners, produce to the United States the greatest revenue.

1 Section 7, relating to sales, was amended by acts of February 6, 1863, and March 3, 1865.

SEC. 10. And be it further enacted, That the said commissioners shall from time to time make such temporary rules and regulations, and insert such clauses in said leases as shall be just and proper to secure proper and reasonable employment and support, at wages or upon shares of the crop, of such persons and families as may be residing upon the said parcels or lots of land, which said rules and regulations are declared to be subject to the approval of the President.

SEC. 11. [Commissioners may sell instead of leasing.]

SEC. 12. And be it further enacted, That the proceeds of said leases and sales shall be paid into the Treasury of the United States, one fourth of which shall be paid over to the Governor of said State wherein said lands are situated, or his authorized agent, when such insurrection shall be put down, and the people shall elect a Legislature and State officers who shall take an oath to support the Constitution of the United States, and such fact shall be proclaimed by the President for the purpose of reimbursing the loyal citizens of said State, or such other purpose as said State may direct; and one fourth shall also be paid over to said State as a fund to aid in the colonization or emigration from said State of any free person of African descent who may desire to remove therefrom to Hayti, Liberia, or any other tropical state or colony.

[Sections 13-15 contain minor administrative provisions.]

SEC. 16. And be it further enacted, That this act shall take effect from and after its passage.

APPROVED, June 7, 1862.

No. 20. Abolition of Slavery in the Territories

June 19, 1862

MARCH 24, 1862, Isaac N. Arnold of Illinois introduced in the House a bill "to render freedom national and slavery sectional." Another bill with a similar title was introduced May 1 by Owen Lovejoy of Illinois. The latter bill, with amended title, was reported May 8 as a substitute for the Arnold bill, and

on the 12th passed the House by a vote of 85 to 50. The Senate, June 9, amended the House bill by substituting the text of the act as passed, the vote being 28 to 10. On the 17th the House concurred in the Senate amendment, and on the 19th the act was approved. The prohibition of the act was incorporated in the later acts organizing the Territories of Arizona and Idaho.

REFERENCES. Text in U.S. Statutes at Large, XII, 432. For the proceedings see the House and Senate Journals, 37th Cong., 2d Sess., and the Cong. Globe.

An Act to secure Freedom to all Persons within the Territories of the United States.

Be it enacted . . ., That from and after the passage of this act there shall be neither slavery nor involuntary servitude in any of the Territories of the United States now existing, or which may at any time hereafter be formed or acquired by the United States, otherwise than in punishment of crimes whereof the party shall have been duly convicted.

APPROVED, June 19, 1862.

No. 21. Anti-Polygamy Act

July 1, 1862

A BILL to prevent and punish polygamy in the Territories, and annulling certain acts of the legislative assembly of Utah, was introduced in the House by unanimous consent, April 8, 1862, by Morrill of Vermont. The bill was said to be identical with a bill relating to the same subject which had passed the House April 5, 1860, save that the earlier bill did not include the District of Columbia. The bill passed the House April 28. The Senate Committee on Judiciary, alleging that the bill went farther than the punishment of polygamy, reported a substitute, which was agreed to June 3 by a vote of 37 to 2. On the 24th the House concurred in the Senate amendment, and July I the act was approved.

REFERENCES. Text in U.S. Statutes at Large, XII, 501, 502. For the proceedings see the House and Senate Journals, 37th Cong., 2d Sess., and the Cong. Globe. There was no important debate in the House. On the bill of April 5, 1860, see House Report 83, 36th Cong., Ist Sess.; see also House Report 27, 39th Cong., 2d Sess. On this and later acts see Linn, Story of the Mormons, chap. 24. On the scope of the act see Reynolds v. United States, 98 U.S. Reports, 145; Miles v. United States, 103 ibid., 304.

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