In the Southern States, then in insurrection, whatever was actually
realized in money upon this tax was collected directly by Federal
officers without the interposition of State machinery, and a part of its
quota has been credited to each of these States.
The entire amount applied upon this tax, including the 15 per cent for
collection, was credited to the several States and Territories upon the
books of the Treasury, whether collected through their instrumentalities
or by Federal officers.
The sum credited to all the States was $17,359,685.51, which includes
more than $2,000,000 on account of the 15 per cent allowed for
collecting. Of the amount credited only about $2,300.000 is credited to
the insurrectionary States. The amount uncollected of the twenty
millions directed to be raised by this tax was $2,646,314.49, and nearly
this entire sum remained due upon the quotas apportioned to these
States.
In this condition of affairs the bill under consideration directs the
Secretary of the Treasury "to credit to each State and Territory
of the United States and the District of Columbia a sum equal to
all collections, by set-off or otherwise, made from said States and
Territories and the District of Columbia, or from any of the citizens
or inhabitants thereof, or other persons, under the act of Congress
approved August 5, 1861, and the amendatory acts thereto." An
appropriation is also made of such a sum as may be necessary to
reimburse each State, Territory, and the District of Columbia for all
money found due to it under the provisions of the bill, and it is
provided that all money still due to the United States on said direct
tax shall be remitted and relinquished.
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