568 THIRTY-NINTH CONGRESS. Sess. II. Rus. 27, 28. 1867. Bower " to change the name of the same to that of “Silvio " ; and to or- Regiswrtzo der a register of the steam yacht “G1auce" to be granted to William jtgigltggaght Levering, Jr., the owner thereof, from the collection district of Buffalo, ` in the State of New York. Ammovmn, February 25, 1867. Feb. 15, 1867. N . 28. A Resclutabn to vid or the Ascertainment and AE>g1ortz`0nment 0 the proper ""'"""'i' [ gZuotaLf the direct Tax efzyhtgénf hundred and sixty-one to State of Wét Virginia, and for other Purposes. Resolved by the Senate and House of Representatives of the United Q¤¤¢¤· ¤f dirqvt States of America in Congress assembled, That in ascertaining the qupta. of grfigf l¥g$,f°t(Y§é the State of West Virginia of the direct tax imposed by the act of Auascerimiued. gust fifth, eighteen hundred and sixty-one, the Secretary of the Treasury 8 18611 °h· *5¤§ is authorized and directed to charge the said State with such pronortion iy°1_xu_P_294_ of the said mx apporcioned to the Stete of Virginia as the vain.? gr nm real estate of the counties now composing the State of West Virginia, m· cluding Berkeley and Jefferson, bears to the value of all the real estate of the then State of Vir 'ni as ascertained b the assessment for State g' *’·· . Y . . . . . taxation of the real estate of the sand State of Virginia. m the year eighteen hundred end sixty, giving credit to the State of West Virginia for such part of its proportion so ascertained as has been already paid. West Virginia Sec. 2. And be it further resolved, That the State of West Virginia is
- ° *I“"° ”m°. hereby made liable to all the duties in relation to said direct tax which
¥‘“*‘°* ““" P""` ‘ d b 1 (1 ‘ vu at 11 th ‘ ·1 e · th neges as other are impose · y aw upon, an is en 1 e 0 a e pI'1V1 eg s II} e same 10%.1 Qmtes. relation which are by law allowed to other loyal States: Provzded, That '°"“°‘ no liability or burden whatsoever is hereby imposed or shall be imposed by said State, arising in any way out of said tax, upon lands included within the present limits of the counties of Berkeley and J ef}`ex·sc>n, or upon the inhabitants as such, for the time being, within said limits, except upon terms accepted by e majority vote of legal voters resident within said limits. Taxin Bcrke- Sec. 3. And be it further resolved, That the board of direct-tax com- 1°Y ““.d J€H°“°“ missioners for the State of Virvinia shall have and continue to have the 60mm8S` same authority to assess and coliect the before mentioned dire t t xthe - c a m counties of Berkeley and Jefemon as if those counties still formed a part of the State of Virginia. Taxesillegully Sec. 4. And be it further resolved, That the Secretary of the Treas- °°“°°*°d *0 b° ury shall be authorized to refund to persons from whom money has been mM1d3d` received without warrant of law, as in payment of dues under the directtax laws, the sums so illegally collected; such refunding to be ordered on the presentation, in each case, of satisfactory evidence of the illegal collection. ·Col1ectiqn of Sm. 5. And be izfurzher resolved, That the Secretary of the Treasury Q;”§5;°\Q’;;‘g;;m is hereby authorized and directed to suspend the further collection within mbz suspended the State of West Virginia of any part: of the direct tax imposed by the §;til.&c-mess, act of August five, eighteen hundred and sixty-one, until the first day of ‘ June next, unless the claims of the said State against the United States are sooner adjusted. Rcgcelof1865, Sec. 6. And be it further resolved, That section two of an act entitled °$;D€'££i?b_ EOL "An act further to amend an act entitled ‘An act for the collection of direct taxes in the insurrection:-xry States within the United States, and for other purp0ses,’ approved June seven, eighteen hundred and sixty- two," approved March tlurd, eighteen hundred and sixty-five, be, and the _ Etfect of cer- same is hereby, repealed, and certificates of sale shall be received in all
- 5°”°’ °f’“1° courts and places as prima. facie evidence of the revularity and validity
wd8mm18W` of said sale and of the title of purchaser or purchasers under the same, 1862,_ch.98. es provided in section seven of·an act entitled "An act for the collec- V°l·X¤·P·422· tion of direct taxes in insurrectionary districts within the United States, and for other purposes," approved June seven, eighteen hundred and sixty-two. Armovmn, February 25, 1867.
