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In compliance with the resolution of the Senate of January 12, 1871, infor

mation as to what States and Territories have paid their proportion of the direct tax levied by the acts of August 5, 1861, &c.

FEBRUARY 27, 1871.–Referred to the Committee on Finance and ordered to be printed.

TREASURY DEPARTMENT, February 25, 1871. SIR: In reply to Senate resolution, adopted January 12, inquiring what States and Territories have fully paid their respective proportions of the direct tax levied by the act of August 5, 1861, &c., I herewith inclose a report of the Commissioner of Internal Revenue on the subject.

I also submit a letter from the Second Comptroller, showing which of the States from which balances are due have filed claims which, if allowed, may be accepted in partial payment of such balances. Allow. ing for those counter claims, the amounts due from States other than those lately in insurrection are comparatively small. As the law now stands, such balances can only be collected, if at all, by an assessment levied upon the value of property in 1862.

In regard to the insurrectionary States, the letter of the Commissioner of Internal Revenue is believed to furnish a sufficient reply to the resolution. Respectfully, yours,


Secretary of the Treasury. Hon. SCHUYLER COLFAX,

President of the Senate.


Washington, January 14, 1871. SIR: In compliance with the terms of Senate resolution No. 16, dated January 12, 1871, and the request indorsed thereon in your reference of the same to this office, I herewith submit the following statement relative to the inquiries contained in the resolution :

As to the first inquiry made, it appears that the following-named States and Territories have satisfied their quotas m full, viz: Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, New Jersey, Pennsylvania, Maryland, West Virginia, Ohio, Kentucky, Indiana, Illinois, Missouri, Michigan, Iowa, Minnesota, Nevada, Nebraska, New Mexico, Dakota, and the District of Columbia.

As to the second inquiry made in the resolution, it appears that there is still due on account of the United States direct taxFrom New York...

$297, 011 93 Wisconsin

299, 916 61 Kansas

62,322 52 California..

7,093 35 Oregon

35, 140 67 Colorado.

22, 905 33 Utah

26, 9RY 10 Washington Territory

3, 107 17 Virginia

260, 396 50 North Carolina.

173, 144 01 South Carolina.

140, 879 70 Georgia..

502. 167 33 Florida

71, 0:27 Alabama

5:29, 313 33 Mississippi.

343, 1.37 61 Louisiana.

75,022 Texas

197, 165 70 Arkansas

102.933 74 Tennessee

266, 634 54


4,016,732 10

From the State of Delaware there is about five hundred dollars which remains uncollected, and the collector reports that the lands against which the taxes were assessed, in the cases where the tax remains uncollected, cannot be found.

The amounts set against the eleven late iusurrectionary States are given approsi. mately.

As to the third inquiry made : So far as the States and Territories not enameratal with the late insurrectionary States are concerned, the reasons why payments have not been made in full or in part, seem to be as follows, viz: In some of the States claims have been presented by the State authorities for the purpose of liqnidating the amount apportioned to them in whole or in part; and in some cases the claims so presented have failed to cover the entire amount charged against the State as its quota: and in some cases the claims have not yet been acted on by the Department, leaving it uncertain as to whetber they amount to enough to cover the full amount of quota.

In other cases, where no claims have been presented and no tax commissioners appointed, I know of no reason why payments have not been made, except that they have not been enforced.

As regards the eleven late insurrectionary States, United States direct tax commissioners were appointed in each of them and taxes collected in each except in Alabama In the latter State assessments were made, but no part of its quota ever collected.

The said tax commissioners were collecting and prosecuting their work with a view to completing it, when Congress passed an act authoriziug the Secretary of the Treasury to suspend collections iu snid eleven States, and in August, 1866, collections were sus pended in pursuance of said act.

Further legislation was subsequently had by Congress, and the suspension of colleetions continued until January 1, 1869.

Since January 1, 1869, no action has been had, nor have collections been resumed in any of said eleven States.

In the last report of the Commissioner of Internal Revenue attention was called to the importance of Congress providing a different system for the collections in the late insurrectionary States from that provided by the act of June 7, 1862.

As to the next inquiry maile, I would state that none of the accounts of the several boards of direct tax commissioners appointed under the provisions of the act of Congress approved June 7, 1862, have been adjusted or examined for final settlement.

As to the United States direct tax lands acquired by the United States, and now owned by the same, in the late insurrectionary States, I have to say that there are lands in Virginia still owned by the United States, valued, according to the assessed valuation of 1850, at about $75,000.

lu South Carolina, lands valued, according to the estimated valuation of the late tax commissioners, at $300,000.

In Florida, lands valned, according to assessed valuation of 1860, at $25,000.

In Tennessee, values, according to the assessed valuation of 1860, at 8:303,000—making a total valuation of $709,000.

These Lunds are yielding very little revenue to the Goveroment, and in many cases have been taken possession of by former owners who refuse to surrender possession to the authorities of the United States.

Some of these lands have been taken possession of by parties claiming ownership, who have subdivided them and conveyed formal title to them.

In the last report of the Commissioner of Internal Revenue attention was also called to this condition of these lands. The Senate resolution is herewith returned to you. Very respectfully,


Commissioner. Hon. Geo. S. BOUTWELL,

Secretary of the Treasury.


Second Comptroller's Office, January 18, 1871. SIR: In the matter of the direct tax levied upon the States and Territories, by the act of Congress of August 5, 1861, I have the honor to acknowledge the receipt of your letter of the 17th instant, and to communicate the information called for.

The following States, included in the list transmitted, have claims against the United States under the act of July 27, 1861.

New York, balance claimed, $852,948 37. Of this balance the Third Auditor has reported about $521,000 as due. The claim awaits revision in this office.

Wisconsin, balance claimed, $159,649 66. Virginia, balance claimed, $5,529 01. Kansas, balance claimed, $2,990 22. Very respectfully, your obedient servant,


Comptroller. Hon. GEORGE S. BOUTWELL,

Secretary of the Treasury. From New York

$897,011 93 From South Carolina $140, 879 70 Wisconsin

299, 946 61

502, 167 33 Kansas.

62, 382 52

71, 027 28 California

7,093 25

529, 313 334 Oregon

35, 140 67

343, 137 61 Colorado

22, 905 33

75, 022 88 Utah

26, 982 00

197, 055 70 Washington Ter

3, 487 17

102, 983 74 Virginia

260, 396 50

266, 654 54 North Carolina

173, 144 01

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3d Session.

No. 45.




Information in regard to the military depot at Fort Leurrnirorth, are

ommending on appropriation for the improrement of that posi.

FEBRUARY 28, 1871.--Referred to the Committee on Appropriations and ordered to be


WAR DEPARTMENT, February 28, 1871. The Secretary of War has the honor to report to the Senate of the United States, in answer to the resolution of February 27, 1871, that certain recommendations of the commander of the Department of the Missouri, for the enlargement of the military depot at Fort Leavenworth, have already been submitted to the Senate in answer to its res. olution of February 9, 1871, and it remains only for the Secretary of War to state that the military interests of the United States could not fail to be greatly promoted, and the military expenditures in future greatly economized, by the proposed enlargement and improvement of the military establislunent at Fort Leavenworth; and for those reasons, concurring with the department commander and the General of the Army, a grant of the necessary appropriation is strongly remmended.



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