United States Statutes at Large/Volume 3/13th Congress/1st Session/Chapter 37
Chap. XXXVII.—An Act to lay and collect a direct tax within the United States.[1]
Act of July 22, 1813, ch. 13.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That a direct tax of three millions of dollars shall be and is hereby laid upon the United States, and apportioned to the states respectively,Apportionment. in the manner following;
New Hampshire.To the state of New Hampshire, ninety-six thousand seven hundred ninety-three dollars and thirty-seven cents.
Massachusetts.To the state of Massachusetts, three hundred sixteen thousand two hundred seventy dollars and ninety-eight cents.
Rhode Island.To the state of Rhode Island, thirty-four thousand seven hundred two dollars and eighteen cents.
Connecticut.To the state of Connecticut, one hundred eighteen thousand one hundred sixty-seven dollars and seventy-one cents.
Vermont.To the state of Vermont, ninety-eight thousand three hundred forty-three dollars and seventy-one cents.
New York.To the state of New York, four hundred thirty thousand one hundred forty-one dollars and sixty-two cents.
New Jersey.To the state of New Jersey, one hundred eight thousand eight hundred seventy-one dollars and eighty-three cents.
Pennsylvania.To the state of Pennsylvania, three hundred sixty-five thousand four hundred seventy-nine dollars and sixteen cents.
Delaware.To the state of Delaware, thirty-two thousand forty-six dollars and twenty-five cents.
Maryland.To the state of Maryland, one hundred fifty-one thousand six hundred twenty-three dollars and ninety-four cents.
Virginia.To the state of Virginia, three hundred sixty-nine thousand eighteen dollars and forty-four cents.
Kentucky.To the state of Kentucky, one hundred sixty-eight thousand nine hundred twenty-eight dollars and seventy-six cents.
Ohio.To the state of Ohio, one hundred four thousand one hundred fifty dollars and fourteen cents.
North Carolina.To the state of North Carolina, two hundred twenty thousand two hundred thirty-eight dollars and twenty-eight cents.
Tennessee.To the state of Tennessee, one hundred ten thousand eighty-six dollars and fifty-five cents. South Carolina.To the state of South Carolina, one hundred fifty-one thousand nine hundred five dollars and forty-eight cents.
Georgia.To the state of Georgia, ninety-four thousand nine hundred thirty-six dollars and forty-nine cents.
Louisiana.And to the state of Louisiana, twenty-eight thousand two hundred ninety-five dollars and eleven cents.
County and district apportionment.Sec. 2. And be it further enacted, That the quotas or portions payable by the states respectively shall be laid and apportioned on the several counties and state districts of the said states, as defined with respect to the boundaries of the said counties and state districts by an act, entitledJuly 22, 1813, ch. 14. “An act for the assessment and collection of direct taxes and internal duties,” in the manner following:
New Hampshire. In the State New Hampshire.—On the county of Rockingham, twenty-five thousand two hundred ninety-eight dollars and eighty-nine cents.
On the county of Stratford, seventeen thousand six hundred ninety-eight dollars and sixty-six cents.
On the county of Hillsborough, twenty thousand two hundred nineteen dollars and sixteen cents.
On the county of Cheshire, nineteen thousand three hundred eighteen dollars and three cents.
On the county of Grafton, eleven thousand nine hundred ten dollars and forty-three cents.
On the county of Coos, two thousand three hundred forty-eight dollars and twenty cents.
Massachusetts.In the State of Massachusetts.—On the county of Washington, two thousand six hundred twenty-three dollars and fifty-nine cents.
On the county of Hancock, nine thousand one hundred ninety dollars and sixty-five cents.
On the county of Lincoln, thirteen thousand six hundred seventy-two dollars.
On the county of Kennebeck, nine thousand six hundred ninety-six dollars and fifty-two cents.
On the county of Sommerset, three thousand five hundred four dollars and sixty-three cents.
On the county of Oxford, five thousand five hundred fifty-nine dollars and sixty cents.
On the county of Cumberland, fifteen thousand seven hundred eighty-seven dollars and ninety-nine cents.
On the county of York, fourteen thousand one hundred seventy-five dollars and three cents.
On the county of Essex, forty-one thousand six hundred forty-three dollars and one cent.
On the county of Middlesex, twenty-six thousand four hundred thirty-three dollars and forty-five cents.
On the county of Suffolk, forty-three thousand six hundred seventy-six dollars and eighty-three cents.
On the county of Norfolk, fifteen thousand six hundred twenty-nine dollars and eighty-eight cents.
On the county of Plymouth, fourteen thousand four hundred seventy-eight dollars and sixty-seven cents.
On the county of Bristol, fourteen thousand four hundred sixty-nine dollars and sixteen cents.
On the county of Barnstable, six thousand five hundred fifty-three dollars.
On the county of Dukes, one thousand one hundred seventy-three dollars and thirty-three cents.
On the county of Nantucket, four thousand nine hundred twenty-four dollars and thirty-one cents. Apportionment as to counties.On the county of Worcester, thirty thousand one hundred seventy-one dollars and seventy-one cents.
On the counties of Hampshire, Franklin, and Hampden, twenty-nine thousand six hundred thirty-four dollars and five cents.
And on the county of Berkshire, thirteen thousand two hundred seventy-three dollars and fifty-seven cents.
Vermont.In the State of Vermont.—On the county of Windham, eleven thousand eight hundred sixty-seven dollars and eighty-five cents.
On the county of Windsor, fifteen thousand five hundred forty-two dollars and thirty-two cents.
On the county of Orange, eleven thousand seven hundred eighty-four dollars and five cents.
On the county of Caledonia, seven thousand six hundred forty-three dollars and eighty-four cents.
On the county of Orleans, two thousand one hundred twenty-eight dollars and ten cents.
On the county of Essex, one thousand one hundred ninety-seven dollars and ninety-six cents.
On the county of Bennington, eight thousand three hundred ninety dollars and twelve cents.
On the county of Rutland, fourteen thousand thirty-six dollars and eighty-nine cents.
On the county of Addison, ten thousand seventy-nine dollars and eleven cents.
On the county of Grand Isle, one thousand five hundred fifty-three dollars and thirty-seven cents.
On the county of Franklin, five thousand eight hundred ninety dollars and forty cents.
And on the county of Chittenden, eight thousand two hundred twenty-nine dollars and seventy cents.
Rhode Island.In the State of Rhode Island.—On the county of Providence, fourteen thousand five hundred sixty dollars.
On the county of Newport, eight thousand fifty-six dollars.
On the county of Washington, five thousand three hundred ninety—four dollars.
On the county of Kent, four thousand two hundred ninety-five dollars.
On the county of Bristol, two thousand three hundred ninety-five dollars and eighteen cents.
Connecticut.In the State of Connecticut.—On the county of Litchfield, nineteen thousand sixty-five dollars seventy-two cents.
On the county of Fairfield, eighteen thousand eight hundred ten dollars and fifty-six cents.
On the county of New—Haven, sixteen thousand seven hundred twenty-three dollars and ten cents.
On the county of Hartford, nineteen thousand six hundred three dollars and two cents.
On the county of New London, thirteen thousand three hundred ninety-two dollars and four cents.
On the county of Middlesex, nine thousand sixty-four dollars and twenty cents.
On the county of Windham, fourteen thousand five hundred twenty-four dollars and thirty-eight cents.
And on the county of Tolland, six thousand nine hundred eighty-four dollars and sixty-nine cents.
New York.In the State of New York.—On the county of Suffolk, nine thousand thirty dollars.
On Queens county, nine thousand two hundred fifty dollars.
On Kings county, six thousand nine hundred thirty dollars.
Apportionment as to counties.On the city and county of New York, one hundred nine thousand two hundred thirty dollars.
On the county of West Chester, thirteen thousand one hundred twenty dollars.
On the county of Duchess, twenty-four thousand one hundred forty dollars.
On the county of Orange, fifteen thousand dollars.
On the county of Rockland, two thousand six hundred eighty dollars.
On the county of Ulster, ten thousand six hundred seventy dollars.
On the county of Sullivan, two thousand four hundred fifty dollars.
On the county of Scoharie, five thousand six hundred ninety dollars.
On the county of Columbia, fourteen thousand six hundred dollars.
On the county of Renselaer, fifteen thousand one hundred ninety dollars.
On the county of Washington, fifteen thousand six hundred ninety-one dollars and sixty-two cents.
On the county of Saratoga, nine thousand eight hundred thirty dollars.
On the county of Essex, two thousand seven hundred dollars.
On the county of Clinton, two thousand two hundred eighty dollars.
On the county of Franklin, seven hundred seventy dollars.
On the county of Albany, nineteen thousand four hundred twenty dollars.
On the county of Schenectady, four thousand one hundred dollars.
On the county of Montgomery, sixteen thousand four hundred twenty dollars.
On the county of Herkimer, seven thousand ninety dollars.
On the county of Oneida, thirteen thousand three hundred dollars.
On the county of Lewis, one thousand nine hundred sixty dollars.
On the county of Jeiferson, four thousand six hundred ten dollars.
On the county of St. Lawrence, three thousand dollars.
On the county of Otsego, eleven thousand six hundred ninety dollars.
On the county of Chenango, six thousand one hundred twenty dollars.
On the county of Madison, seven thousand four hundred thirty dollars.
On the county of Tioga, one thousand nine hundred thirty dollars.
On the county of Broome, one thousand nine hundred ninety dollars.
On the county of Steuben, one thousand seven hundred seventy dollars.
On the county of Onandago, seven thousand eight hundred sixty dollars.
On the county of Cortland, two thousand one hundred seventy dollars.
On the county of Cayuga, nine thousand two hundred ninety dollars.
On the county of Seneca, five thousand dollars.
On the county of Ontario, fourteen thousand two hundred seventy dollars.
On the county of Genessee, four thousand eighty dollars.
On the county of Niagara, three thousand one hundred ninety dollars.
On the county of Allegheny, four hundred seventy dollars.
On the county of Richmond, two thousand two hundred twenty dollars.
On the county of Greene, seven thousand eight hundred fifty dollars.
On the county of Delaware, five thousand four hundred ninety dollars.
New Jersey.In the State of New Jersey.—On the county of Bergen, seven thousand twenty-seven dollars and thirty cents.
On the county of Essex, nine thousand nine hundred nine dollars and eighty cents.
On the county of Sommerset, seven thousand two hundred thirty-three dollars and twenty-eight cents.
On the county of Middlesex, nine thousand one hundred eighty-two dollars and fifty-two cents.
Apportionment as to counties.On the county of Sussex, eleven thousand twenty-two dollars and seventy-three cents.
On the county of Morris, eight thousand eight hundred eighteen dollars and twenty-nine cents.
On the county of Hunterdon, twelve thousand two hundred fifty-one dollars and seventy-eight cents.
On the county of Burlington, eleven thousand nine hundred twenty-nine dollars and thirty-six cents.
On the county of Gloucester, eight thousand eight hundred twenty-three dollars and sixty-three cents.
On the county of Monmouth, ten thousand two hundred four dollars and twelve cents.
On the county of Cumberland, four thousand three hundred fifty-seven dollars and sixteen cents.
On the county of Salem, six thousand five hundred twenty-eight dolllars and seventeen cents.
On the county of Cape May, one thousand five hundred eighty-four dollars and forty-one cents.
Pennsylvania.In the State of Pennsylvania.—On the city of Philadelphia, seventy-nine thousand five hundred dollars.
On the county of Philadelphia, thirty-eight thousand two hundred thirty dollars.
On the county of Chester, eighteen thousand two hundred seventy dollars.
On the county of Delaware, seven thousand sixty dollars.
On the county of Montgomery, fifteen thousand three hundred dollars.
On the county of Bucks, sixteen thousand six hundred dollars.
On the county of Lancaster, thirty-seven thousand four hundred dollars.
On the county of York, eleven thousand five hundred forty dollars.
On the county of Adams, five thousand four hundred fifty dollars.
On the county of Northampton, eleven thousand one hundred forty dollars.
On the county of Wayne, two thousand six hundred forty dollars.
On the county of Berks, twenty-one thousand five hundred fifty dollars.
On the county of Dauphin, seventeen thousand six hundred fifty dollars.
On the county of Cumberland, ten thousand three hundred dollars.
On the county of Franklin, nine thousand dollars.
On the county of Northumberland, seven thousand five hundred eighty dollars.
On the county of Mifflin, three thousand five hundred dollars.
On the county of Huntingdon, three thousand seventy dollars.
On the county of Bedford, two thousand six hundred ten dollars.
On the county of Sommerset, two thousand dollars.
On the county of Cambria, four hundred dollars.
On the county of Fayette, four thousand five hundred dollars.
On the county of Greene, two thousand one hundred thirty dollars.
On the county of Washington, six thousand nine hundred twenty dollars.
On the county of Allegheny, five thousand two hundred ten dollars.
On the county of Armstrong, one thousand two hundred fifty dollars.
On the county of Westmoreland, five thousand four hundred forty dollars.
On the counties of Indiana and Jefferson, one thousand three hundred twenty dollars.
On the county of Centre, three thousand one hundred fifty dollars.
On the counties of Clearfield, Potter and M’Kean, three hundred dollars.
On the county of Luzerne, having the same limits as before the Apportionment as to counties.formation of the counties of Susquehannah and Bradford, two thousand seven hundred twenty dollars.
On the county of Lycoming, having the same limits as before the formation of the county of Bradford, two thousand five hundred dollars.
On the county of Tioga, three hundred eighty-nine dollars and sixteen cents.
On the county of Mercer, one thousand seven hundred ten dollars.
On the county of Butler, one thousand five hundred dollars.
On the county of Beaver, two thousand five hundred ten dollars.
On the county of Crawford, one thousand two hundred sixty dollars.
On the counties of Venango and Warren, eight hundred dollars.
On the county of Erie, seven hundred eighty dollars.
Delaware. In the State of Delaware.—On the county of New Castle, twelve thousand two hundred eight dollars and eight cents.
On the county of Kent, ten thousand six hundred eighty-two dollars and seven cents.
And on the county of Sussex, nine thousand one hundred fifty-six dollars and six cents.
Maryland.In the State of Maryland.—On the county of Somrnerset, five thousand five hundred forty dollars.
On the county of Worcester, four thousand nine hundred ten dollars.
On the county of Dorchester, five thousand five hundred ten dollars.
On the county of Talbot, four thousand one hundred forty dollars.
On the county of Queen Anne, five thousand six hundred thirty dollars.
On the county of Caroline, two thousand two hundred fifty dollars.
On the county of Kent, four thousand two hundred thirteen dollars and ninety-four cents.
On the county of Cecil, five thousand nine hundred fifty dollars.
On the county of Hartford, five thousand three hundred fifty dollars.
On the city and county of Baltimore, forty-eight thousand six hundred seventy dollars.
On the county of Anne Arundle, nine thousand eight hundred ten dollars.
On the county of Prince George, seven thousand six hundred ninety dollars.
On the county of Calvert, two thousand four hundred ten dollars.
On the county of St. Mary, three thousand nine hundred fifty dollars.
On the county of Charles, six thousand seven hundred forty dollars.
On the county of Montgomery, five thousand one hundred ten dollars.
On the county of Frederick, fourteen thousand one hundred seventy dollars.
On the county of Washington, seven thousand three hundred seventy dollars.
And on the county of Allegheny, two thousand two hundred ten dollars.
Virginia.In the State of Virginia.—On the county of Lee, three hundred forty-seven dollars and fifty cents.
On the county of Washington, one thousand eight hundred ninety-four dollars and fifty cents.
On the county of Grayson, two hundred thirty-three dollars and fifty cents.
On the county of Russell, one thousand three hundred thirty-six dollars.
On the county of Wythe, one thousand five hundred thirty-eight dollars and fifty cents.
On the county of Tazewell, one thousand two hundred sixty-seven dollars.
On the county of Botetourt, three thousand one hundred fourteen dollars and fifty cents.
Apportionment as to counties.On the county of Montgomery, one thousand three hundred twelve dollars and fifty cents.
On the county of Giles, five hundred forty dollars and fifty cents.
On the county of Monroe, one thousand thirty dollars and fifty cents.
On the county of Green Briar, one thousand six hundred fifty dollars and forty-four cents.
On the county of Kenhawa, two thousand one hundred sixty-seven dollars and fifty cents.
On the county of Cabell, one thousand five hundred forty-six dollars and fifty cents.
On the county of Mason, one thousand one hundred thirty dollars and fifty cents.
On the county of Randolph, five thousand four hundred sixty-five dollars and fifty cents.
On the county of Harrison, two thousand six hundred seventy-two dollars and fifty cents.
On the county of Wood, one thousand three hundred thirty-eight dollars and fifty cents.
On the county of Monongalia, two thousand nine hundred ninety-two dollars and fifty cents.
On the county of Ohio, one thousand nine hundred seven dollars and fifty cents.
On the county of Brooke, one thousand one hundred ninety-five dollars and fifty cents.
On the county of Bath, two thousand three hundred five dollars and fifty cents.
On the county of Pendleton, one thousand four hundred twenty-eight dollars and fifty cents.
On the county of Hardy, two thousand one hundred twenty-six dollars and fifty cents.
On the county of Hampshire, three thousand seven hundred ninety-five dollars and fifty cents.
On the county of Rockbridge, three thousand three hundred ninety-one dollars and fifty cents.
On the county of Augusta, six thousand seven hundred thirty-nine dollars and fifty cents.
On the county of Rockingham, six thousand one hundred sixty-two dollars and fifty cents.
On the county of Shenandoah, five thousand nine hundred seventy-eight dollars and fifty cents.
On the county of Frederick, eleven thousand eight hundred seventy-six dollars and fifty cents.
On the county of Berkley and on the county of Jefferson, thirteen thousand twenty-two dollars and fifty cents.
On the county of Bedford, five thousand two hundred thirty-three dollars and fifty cents.
On the county of Patrick, seven hundred seventy dollars and fifty cents.
On the county of Henry, one thousand three hundred four dollars and fifty cents.
On the county of Franklin, two thousand four dollars and fifty cents.
On the county of Campbell, three thousand eight hundred fifty-two dollars and fifty cents.
On the county of Charlotte, four thousand ninety dollars and fifty cents.
On the county of Pittsylvania, four thousand three hundred sixty-three dollars and fifty cents.
On the county of Halifax, six thousand seven hundred eighty-six dollars and fifty cents.
Apportionment as to counties.On the county of Mecklenberg, six thousand eight hundred sixty-six dollars and fifty cents.
On the county of Lunenberg, three thousand eight hundred twenty-one dollars and fifty cents.
On the county of Brunswick, four thousand eight hundred seventy-nine dollars and fifty cents.
On the county of Nottoway, four thousand three hundred twenty-two dollars and fifty cents.
On the county of Prince Edward, four thousand four hundred fourteen dollars and fifty cents.
On the county of Buckingham, five thousand seven hundred forty-one dollars and fifty cents.
On the county of Cumberland, four thousand seven hundred fifteen dollars and fifty cents.
On the county of Amelia, five thousand two dollars and fifty cents.
On the county of Powhatan, three thousand eight hundred ninety-nine dollars and fifty cents.
On the county of Chesterfield, six thousand four hundred forty dollars and fifty cents.
On the county of Dinwiddie and town of Petersburg, eight thousand one hundred ninety-two dollars and fifty cents.
On the county of Prince George, two thousand nine hundred eighty-eight dollars and fifty cents.
On the county of Greenville, two thousand six hundred thirty-five dollars and fifty cents.
On the county of Sussex, three thousand nine hundred forty-five dollars and fifty cents.
On the county of Southampton, four thousand six hundred fifty-six dollars and fifty cents.
On the county of Surry, two thousand two hundred forty-four dollars and fifty cents.
On the county of Isle of Wight, two thousand six hundred eighty-eight dollars and fifty cents.
On the county of Nansemond, three thousand two hundred three dollars and fifty cents.
On the county and borough of Norfolk, nine thousand eight hundred fifty-seven dollars and fifty cents.
On the county of Princess Anne, two thousand four hundred seventeen dollars and fifty cents.
On the county of Elizabeth City, eight hundred thirty-nine dollars and fifty cents.
On the county of Warwick, eight hundred fifty-five dollars and fifty cents.
On the county of York, one thousand three hundred seventy-three dollars and fifty cents.
On the county of James City, one thousand five hundred twenty-five dollars and fifty cents.
On the county of New Kent, two thousand six hundred eighty-seven dollars and fifty cents.
On the county of Charles City, two thousand one hundred fifty-four dollars and fifty cents.
On the county of Henrico, eight thousand fifty dollars and fifty cents.
On the county of Goochland, four thousand five hundred fifty-five dollars and fifty cents.
On the county of Hanover, six thousand forty-nine dollars and fifty cents.
On the county of Amherst and on the county of Nelson, nine thousand five hundred thirteen dollars.
On the county of Albemarle, nine thousand four hundred ninety-seven dollars and fifty cents.
Apportionment as to counties.On the county of Fluvannah, two thousand one hundred thirty-one dollars and fifty cents.
On the county of Orange, five thousand two hundred six dollars and fifty cents.
On the county of Madison, four thousand two hundred forty-seven dollars and fifty cents.
On the county of Culpepper, eight thousand six hundred ninety-two dollars and fifty cents.
On the county of Fauquier, eight thousand nine hundred forty dollars and fifty cents.
On the county of Prince William, five thousand two hundred fifty-one dollars and fifty cents.
On the county of Stafford, three thousand five hundred seventy-nine dollars and fifty cents.
On the county of Loudon, eight thousand one hundred thirty dollars and fifty cents.
On the county of Fairfax, six thousand three hundred fifty-four dollars and fifty cents.
On the county of Spottsylvania, six thousand two hundred sixty-two dollars and fifty cents.
On the county of Louisa, four thousand four hundred twenty-five dollars and fifty cents.
On the county of Caroline, seven thousand one hundred four dollars and fifty cents.
On the county of King George, two thousand seven hundred thirty-six dollars and fifty cents.
On the county of Westmoreland, three thousand five hundred fourteen dollars and fifty cents.
On the county of Richmond, two thousand six hundred twenty-four dollars and fifty cents.
On the county of Northumberland, three thousand sixteen dollars and fifty cents.
On the county of Lancaster, one thousand nine hundred fifty-four dollars and fifty cents.
On the county of King William, three thousand four hundred fifty-four dollars and fifty cents.
On the county of King and Queen, two thousand eight hundred sixty dollars and fifty cents.
On the county of Essex, three thousand three hundred thirty-six dollars and fifty cents.
On the county of Middlesex, one thousand nine hundred forty-one dollars and fifty cents.
On the county of Gloucester, three thousand three hundred ninety-seven dollars and fifty cents.
On the county of Matthews, one thousand six hundred eleven dollars and fifty cents.
On the county of Accomac, five thousand one hundred thirty-nine dollars and fifty cents.
And on the county of Northampton, three thousand one hundred seven dollars and fifty cents.
North Carolina.In the State of North Carolina.—On the county of Currituck, two thousand two hundred four dollars and eighty-six cents.
On the county of Camden, two thousand four hundred sixty-two dollars and ninety-five cents.
On the county of Pasquotank, three thousand four hundred ninety-three dollars and ninety-six cents.
On the county of Perquimans, two thousand one hundred seventy dollars and eighty-five cents.
Apportionment as to counties.On the county of Gates, two thousand one hundred thirty-four dollars and twenty cents.
On the county of Chowan, two thousand six hundred forty-two dollars and seventy cents.
On the county of Hartford, two thousand nine hundred fifty-six dollars and thirteen cents.
On the county of Bertie, five thousand two hundred sixty-seven dollars and twenty-seven cents.
On the county of Martin, two thousand three hundred thirty-tive dollars and twelve cents.
On the county of Northampton, six thousand seven hundred sixty dollars and eighty-eight cents.
On the county of Halifax, seven thousand seven hundred twenty dollars and ninety-seven cents.
On the county of Washington, one thousand eight hundred fifty dollars.
On the county of Tyrrel, one thousand three hundred ninety-one dollars and forty-eight cents.
On the county of Hyde, two thousand three hundred eighty-six dollars and sixty-five cents.
On the county of Pitt three thousand four hundred ninety-six dollars and forty-two cents.
On the county of Edgecombe, six thousand sixty-six dollars and eighty-nine cents.
On the county of Beaufort, two thousand eight hundred twenty-four dollars and sixty-five cents.
On the county of Green, one thousand six hundred forty-five dollars and ninety-four cents.
On the county of Craven, five thousand five hundred fifty-seven dollars, and sixty-five cents.
On the county of Carteret, one thousand three hundred seventy-three dollars and twelve cents.
On the county of Jones, two thousand two hundred thirty-three dollars seventy-nine cents.
On the county of Lenoir, two thousand one hundred seventy-eight dollars and ninety cents.
On the county of Johnson, three thousand two hundred sixty-three dollars and fifteen cents.
On the county of Wayne, three thousand thirty-four dollars and thirty-five cents.
On the county of Warren, five thousand five hundred twenty-five dollars and thirty-three cents.
On the county of Franklin, four thousand five hundred seventy-six dollars and ninety-five cents.
On the county of Nash, two thousand nine hundred eighty-eight dollars and thirty-three cents.
On the county of Granville, six thousand four hundred forty-four dollars and thirty-nine cents.
On the county of Onslow, two thousand two hundred thirty-four dollars and eleven cents.
On the county of New Hanover, six thousand six hundred ninety dollars and eleven cents.
On the county of Duplin, three thousand two hundred thirty-seven dollars and seventy-one cents.
On the county of Sampson, two thousand nine hundred fifty-one dollars and thirty-nine cents.
On the county of Brunswick, one thousand nine hundred eighty-three dollars and sixty-eight cents.
Apportionment as to counties.On the county of Bladen, two thousand seven hundred two dollars and eighty-three cents.
On the county of Columbus, one thousand two hundred thirty-five dollars and fifteen cents.
On the county of Cumberland, five thousand six hundred thirty-eight dollars and eighty-four cents.
On the county of Robeson, three thousand three hundred twenty-three dollars and fourteen cents.
On the county of Montgomery, two thousand eight hundred seventy-five dollars and three cents.
On the county of Richmond, two thousand three hundred eighty-three dollars and thirty-nine cents.
On the county of Anson, two thousand seven hundred ninety-two dollars and twenty-seven cents.
On the county of Moore, two thousand three hundred ninety-seven dollars and ninety-two cents.
On the county of Orange, seven thousand three hundred sixty-six dollars and fifty cents.
On the county of Wake, six thousand four hundred forty-three dollars and fifty-four cents.
On the county of Person, two thousand eight hundred fifty-one dollars and fifty-seven cents.
On the county of Rockingham, three thousand nine hundred sixty-two dollars and forty-seven cents.
On the county of Caswell, four thousand sixty-seven dollars and ninety-nine cents.
On the county of Guilford, four thousand four hundred ninety-one dollars and sixty-six cents.
On the county of Stokes, three thousand eight hundred forty-two dollars and thirty-eight cents.
On the county of Rowan, eight thousand eight hundred seventy-two dollars and thirteen cents.
On the county of Randolph, two thousand seven hundred sixty-four dollars and ninety-five cents.
On the county of Chatham, four thousand three hundred thirty-seven dollars and eighty-three cents.
On the county of Lincoln, five thousand six hundred fifty-two dollars and sixty-five cents.
On the county of Mecklenburg, five thousand four hundred sixty-three dollars and sixty-three cents.
On the county of Cabarrus, two thousand six hundred forty-five dollars and seventy cents.
On the county of Buncome, two thousand eight hundred sixty dollars and forty-eight cents.
On the county of Haywood, eight hundred six dollars and eighteen cents.
On the county of Burke, two thousand seven hundred sixty-four dollars and ninety-two cents.
On the county of Rutherford, three thousand nine hundred seventeen dollars and fifty-three cents.
On the county of Surry, three thousand three hundred ninety-seven dollars and eighty-one cents.
On the county of Wilkes, one thousand eight hundred seven dollars and twenty-eight cents.
On the county of Ashe, seven hundred twenty-four dollars and thirty-four cents.
And on the county of Iredell, three thousand eight hundred twelve dollars and sixty-one cents.
Apportionment as to counties.In the State of Ohio.—On the county of Ross, three thousand eight hundred seventeen dollars and forty-nine cents.
Ohio. On the county of Highland, eight hundred seventy-five dollars and twenty-one cents.
On the county of Clinton, four hundred ninety-one dollars and thirty-one cents.
On the county of Madison, four hundred one dollars and thirty-seven cents.
On the county of Champaign, eight hundred twelve dollars and sixty-one cents.
On the county of Green, one thousand five hundred seventeen dollars and fourteen cents.
On the county of Delaware, six hundred ninety one dollars and seventy-two cents.
On the county of Franklin, one thousand five hundred seventy-three dollars and ninety cents.
On the county of Tuscarawas, four hundred five dollars and eighty-eight cents.
On the county of Knox, four hundred dollars and thirty-two cents.
On the counties of Columbiana and Stark, two thousand six hundred eighty-seven dollars and forty-two cents.
On the county of Jefferson, one thousand nine hundred eighty-eight dollars and forty-two cents.
On the county of Warren, two thousand ninety-nine dollars and fourteen cents.
On the county of Scioto, four hundred twelve dollars and twenty-seven cents.
On the county of Licking, seven hundred eighty-nine dollars and thirteen cents.
On the county of Guernsey, two hundred thirty-seven dollars and forty-four cents.
On the county of Montgomery, one thousand five hundred fifty-six dollars and one cent.
On the county of Washington, one thousand seven hundred forty-two dollars and nine cents.
On the county of Muskingum, one thousand five hundred forty-seven dollars and forty-eight cents.
On the county of Pickaway, one thousand two hundred two dollars and eighty-five cents.
On the county of Belmont, one thousand one hundred seventy-one dollars and forty-one cents.
On the county of Adams, one thousand four hundred thirty-three dollars and forty-one cents.
On the county of Clermont, one thousand six hundred ninety-seven dollars and eighty-eight cents.
On the county of Hamilton, two thousand eight hundred seventy-five dollars and seventy-nine cents.
On the county of Miami, four hundred twenty-one dollars and ten cents.
On the county of Preble, three hundred twenty-six dollars and fifty-two cents.
On the county of Butler, one thousand three hundred fifty-seven dollars and twelve cents.
On the county of Athens, two hundred seventy-two dollars and three cents.
On the county of Gallia, five hundred two dollars and fifty-seven cents.
On the county of Portage, one thousand four hundred sixty-four dollars and sixty-five cents.
Apportionment as to counties.On the county of Geauga, eight hundred fifty-two dollars and twenty-one cents.
On the county of Cayahoga, five hundred eighteen dollars and fifty-four cents.
On the county of Trumbull, including Ashtabulla, two thousand two hundred seventy dollars and four cents.
On the county of Fairfield, one thousand nine hundred twenty-four dollars and sixty-one cents.
And on the county of Fayette, two hundred eighty-three dollars and fifteen cents.
Which several quotas on the counties of the state of Ohio, are exclusively of the taxes on lands lying in the said counties respectively, and owned by persons not residing in the state.
And on lands owned by persons not residing in the state, sixty-one thousand five hundred twenty-nine dollars and ninety-one cents.
Kentucky.In the State of Kentucky.—On the county of Clarke, four thousand eight hundred sixteen dollars and eighty-three cents.
On the county of Estill, three hundred fifty-four dollars and twelve cents.
On the county of Montgomery, two thousand six hundred fifty-eight dollars and ninety-five cents.
On the county of Bath, one thousand two hundred twelve dollars and ninety-two cents.
On the county of Fleming, two thousand four hundred forty-eight dollars and eighty-nine cents.
On the county of Greenup, eight hundred seventy-four dollars and ninety-six cents.
On the county of Floyd, six hundred sixty-five dollars and sixty cents.
On the county of Fayette, fourteen thousand five hundred eighty-five dollars and twenty-eight cents.
On the county of Jessamine, three thousand three hundred five dollars and ninety-seven cents.
On the county of Woodford, four thousand seven hundred seven dollars and thirty cents.
On the county of Scott, four thousand four hundred forty-nine dollars and thirty-seven cents.
On the county of Harrison, two thousand nine hundred forty-three dollars and ten cents.
On the county of Pendleton, seven hundred twenty-one dollars and sixty cents.
On the county of Campbell, one thousand three hundred fifty-nine dollars and forty-four cents.
On the county of Boone, one thousand eighty-nine dollars and thirty-one cents.
On the county of Gallatin, one thousand one hundred forty-six dollars and three cents.
On the county of Franklin, four thousand six hundred ninety-one dollars and sixteen cents.
On the county of Bourbon, seven thousand one hundred seventy-four dollars and twenty-six cents.
On the county of Nicholas, one thousand three hundred twenty-five dollars and seventy cents.
On the county of Mason, five thousand three hundred eleven dollars and nine cents.
On the county of Bracken, one thousand two hundred thirty-five dollars and three cents.
On the county of Lewis, six hundred fifty-seven dollars and sixty-four cents.
Apportionment as to counties.On the county of Livingston, one thousand three hundred sixty-one dollars and eighty-nine cents.
On the county of Caldwell, one thousand three hundred ninety-seven dollars and fifty-eight cents.
On the county of Christian, three thousand four hundred seventy-six dollars and one cent.
On the county of Breckenridge, nine hundred seventy-two dollars and eleven cents.
On the county of Ohio, one thousand two hundred sixty-three dollars and twenty-five cents.
On the county of Grayson, five hundred twenty dollars.
On the county of Muhlenberg, one thousand two hundred thirty-six dollars and sixty cents.
On the county of Henderson, one thousand three hundred two dollars and ninety-six cents.
On the county of Hopkins, nine hundred sixteen dollars and ninety cents.
On the county of Union, seven hundred six dollars and ninety-one cents.
On the county of Barren, three thousand three hundred forty-four dollars and twelve cents.
On the county of Warren, three thousand one hundred one dollars and nine cents.
On the county of Logan, four thousand two hundred twelve dollars and ninety-one cents.
On the county of Butler, five hundred ninety-two dollars and thirty-three cents.
On the county of Cumberland, one thousand seven hundred two dollars and six cents.
On the county of Mercer, five thousand eight hundred eighty-five dollars and fifty-four cents.
On the county of Garrard, three thousand four hundred twenty-three dollars and thirty cents.
On the county of Madison, four thousand nine hundred thirty-three dollars and fifty-six cents.
On the county of Clay, five hundred twenty-two dollars and thirty-seven cents.
On the county of Bullitt, one thousand nineteen dollars and forty-three cents.
On the county of Jefferson, eight thousand six hundred thirty-five dollars and eighty-eight cents.
On the county of Henry, two thousand three dollars and seventy-one cents.
On the county of Shelby, five thousand four hundred thirty-one dollars and ten cents.
On the county of Lincoln, three thousand eight hundred fifty-two dollars and sixty-eight cents.
On the county of Rockcastle, five hundred sixty dollars and fifty-five cents.
On the county of Knox, one thousand three hundred eighteen dollars and twenty-two cents.
On the county of Pulaski, one thousand two hundred sixty-two dollars and eighty-two cents.
On the county of Wayne, one thousand three hundred forty-three dollars and six cents.
On the county of Adair, one thousand eight hundred eight dollars and sixty-eight cents.
On the county of Casey, seven hundred one dollars and twenty cents.
On the county of Hardin, two thousand three hundred eighty-three dollars and fifty-six cents.
Apportionment as to counties.On the county of Nelson, five thousand one hundred four dollars and ninety-eight cents.
On the county of Washington, three thousand eight hundred fifty-eight dollars and forty cents.
And on the county of Greene, two thousand five hundred forty-four dollars and ninety-four cents.
Which several quotas on the counties of the State of Kentucky are exclusively of the taxes on lands lying in the said counties respectively, and owned by persons not residing within the state.
And on lands owned by persons not residing in the state, eighteen thousand four hundred ninety-three dollars and fifty-one cents.
The assessment on and distribution among the said lands of which sum, shall be made, any provision in any law to the contrary notwithstanding, by the assessor of that district in the said state, which includes the town of Frankfort, from the list of said lands, as entered for payment of taxes with the auditor of public accounts of the State of Kentucky, in the year one thousand eight hundred and eleven, and from such other information as he may be able to obtain; and on failure to pay the said tax in the manner provided by the laws of the United States, the sale of the said lands being previously advertised according to the said laws, shall be made by the collector of that district, which includes the said town, at the capital therein.
South Carolina.In the State of South Carolina.—On the district of Charleston, forty-seven thousand five hundred and eighty dollars.
On the district of Colleton, twelve thousand nine hundred eighty-nine dollars and twenty-seven cents.
On the district of Beaufort, fifteen thousand four hundred twenty dollars and seventy-three cents.
On the district of Barnwell, two thousand seven hundred and fifty dollars.
On the district of Orangeburgh, four thousand six hundred and fifty dollars.
On the district of Lexington, two thousand and fifty dollars.
On the district of Richland, three thousand seven hundred dollars.
On the district of Edgefield, five thousand five hundred and seventy dollars.
On the district of Abbeville, four thousand nine hundred dollars.
On the district of Pendleton, two thousand one hundred and seventy dollars.
On the district of Greenville, one thousand four hundred five dollars and forty-eight cents.
On the district of Spartanburg, two thousand two hundred and seventy dollars.
On the district of Union, one thousand seven hundred and fifty dollars.
On the district of York, one thousand five hundred and sixty dollars.
On the district of Chester, one thousand eight hundred and seventy dollars.
On the district of Laurens, two thousand two hundred and fifty dollars.
On the district of Newberry, two thousand two hundred and eighty dollars.
On the district of Fairfield, two thousand eight hundred dollars.
On the district of Lancaster, nine hundred and eighty dollars.
On the district of Kershaw, three thousand eight hundred and fifty dollars.
On the district of Sumter, six thousand and thirty dollars.
On the district of Chesterfield, one thousand nine hundred and seventy dollars.
On the district of Darlington, two thousand one hundred and thirty dollars.
Apportionment as to counties.On the district of Georgetown, eleven thousand two hundred and eighty dollars.
On the district of Horry, one thousand and sixty dollars.
On the district of Marion, three thousand and ten dollars.
On the district of Williamsburg, two thousand three hundred dollars.
And on the district of Marlborough, one thousand three hundred and thirty dollars.
Tennessee.In the State of Tennessee.—On the county of Washington, two thousand four hundred ninety-two dollars.
On the county of Sullivan, two thousand two hundred five dollars.
On the county of Greene, three thousand one hundred twenty-seven dollars.
On the county of Hawkins, two thousand four hundred sixty-one dollars.
On the county of Carter, one thousand three hundred forty-nine dollars.
On the county of Cooke, one thousand six hundred fifty-nine dollars.
On the county of Knox, three thousand two hundred [dollars] seventy-five cents.
On the county of Jefferson, two thousand three hundred fifty-three dollars and seventeen cents.
On the county of Sevier, one thousand four hundred eighty dollars.
On the county of Blount, two thousand eight hundred forty-six dollars.
On the county of Grainger, two thousand and sixty dollars.
On the county of Claiborne, one thousand five hundred and forty-five dollars.
On the county of Anderson, one thousand two hundred seventy-five dollars.
On the county of Campbell, eight hundred fifty-nine dollars.
On the county of Roan, one thousand seven hundred ninety-seven dollars.
On the county of Bledsoe, one thousand and forty-nine dollars.
On the county of Rhea, eight hundred and six dollars.
On the county of Smith, five thousand six hundred twenty-six dollars.
On the county of Jackson, two thousand six hundred nine dollars.
On the county of Overton, two thousand seven hundred twenty-five dollars.
On the county of White, one thousand nine hundred forty-four dollars.
On the county of Warren, two thousand seven hundred sixty-five dollars.
On the county of Franklin, two thousand seven hundred sixty-seven dollars.
On the county of Bedford, three thousand nine hundred eighty-one dollars.
On the county of Lincoln, two thousand nine hundred forty-eight dollars.
On the county of Sumner, six thousand six hundred sixty dollars.
On the county of Davidson, seven thousand five hundred thirty-nine dollars.
On the county of Williamson, six thousand three hundred fifty-three dollars.
On the county of Rutherford, four thousand nine hundred fifty-eight dollars.
On the county of Wilson, five thousand seven hundred seventy-three dollars.
On the county of Maury, five thousand and three dollars.
On the county of Giles, two thousand one hundred ninety-six dollars.
On the county of Hickman, one thousand two hundred forty-seven dollars.
On the county of Humphries, seven hundred and thirty dollars.
Apportionment as to counties.On the county of Stewart, two thousand fifty-eight dollars and thirty-eight cents.
On the county of Dixon, two thousand one hundred eighty-one dollars.
On the county of Montgomery, three thousand eight hundred seventy-four dollars.
And on the county of Robertson, three thousand five hundred eleven dollars.
Georgia.In the State of Georgia.—On the county of Chatham, nineteen thousand three hundred fifteen dollars and thirty-five cents.
On the county of Bryan, nine hundred fifty-one dollars and seventy-five cents.
On the county of Liberty, three thousand fifty-eight dollars and fourteen cents.
On the county of M’Intosh, one thousand six hundred seventy-eight dollars and forty-eight cents.
On the county of Glynn, one thousand seven hundred eighty-four dollars and twenty-three cents.
On the county of Camden, one thousand six hundred sixty-seven dollars and forty-one cents.
On the county of Wayne, two hundred fifty-two dollars and eight cents.
On the county of Effingham, eight hundred forty-six dollars.
On the county of Bullock, six hundred forty-one dollars and eighty-eight cents.
On the county of Tatnall, four hundred seventy dollars and ninety-six cents.
On the county of Scriven, one thousand three hundred fifty dollars and sixteen cents.
On the county of Burke, three thousand six hundred one dollars and sixty-seven cents.
On the county of Richmond, six thousand eight hundred four dollars and eighty-nine cents.
On the county of Jefferson, two thousand one hundred eighty-eight dollars and seventy-eight cents.
On the county of Washington, two thousand five hundred sixty-five dollars and five cents.
On the county of Montgomery, six hundred seventy dollars and sixteen cents.
On the county of Columbia, three thousand seven hundred sixty-six dollars and forty-two cents.
On the county of Warren, two thousand three hundred thirty-five dollars and eleven cents.
On the county of Hancock, four thousand nineteen dollars and seventy-three cents.
On the county of Green, three thousand seven hundred twelve dollars and thirty-two cents.
On the county of Lincoln, one thousand four hundred seventy-three dollars and twelve cents.
On the county of Wilkes, four thousand six hundred eighty-two dollars and fifty-one cents.
On the county of Elbert, three thousand two hundred ninety-five dollars and forty-seven cents.
On the county of Franklin, one thousand six hundred forty-seven dollars and seventy-two cents.
On the county of Ogelthorp, three thousand seven hundred eight dollars and sixty-three cents.
On the county of Jackson, one thousand nine hundred sixty-seven dollars and forty-four cents.
On the county of Clark, two thousand twenty-four dollars and one cent.
Apportionment as to counties.On the county of Morgan, two thousand twenty-one dollars and fifty-five cents.
On the county of Laurens, four hundred seventy-five dollars and eighty-eight cents.
On the county of Pulaski, six hundred and sixty-four dollars.
Ou the county of Wilkinson, including the county of Telfair, five hundred sixty-nine dollars and thirty-three cents.
On the county of Twiggs, eight hundred eighty-six dollars and fifty-eight cents.
On the county of Baldwin, three thousand ten dollars and nineteen cents.
On the county of Jones, one thousand five hundred seventy dollars and twenty-seven cents.
On the county of Putnam, two thousand seven hundred fifty dollars and seventy-three cents.
And on the county of Randolph, now called Jasper, two thousand five hundred eight dollars and forty-nine cents.
Louisiana.In the State of Louisiana.—On the parish of Orleans, ten thousand six hundred fifty-seven dollars fifty-five cents.
On the parish of St. Bernard two hundred thirty-six dollars forty cents.
On the parish of Plaquemine, three hundred seventy-five dollars fifteen cents.
On the parish of St. Charles, one thousand one hundred sixty-seven dollars seventy-seven cents.
On the parish of St. John the Baptist, eight hundred nine dollars ninety cents.
On the parish of St. James, eight hundred nine dollars ninety cents.
On the parish of Ascension, six hundred thirty-seven dollars eighty-six cents.
On the parish of Assumption, four hundred and ninety-four dollars forty-five cents.
On the parish of La Fourche, interior, four hundred fifty-two dollars.
On the parish of Iberville, five hundred eighty dollars fifty cents.
On the parish of West Baton Rouge, three hundred eighty-five dollars fifty-one cents.
On the parish of Feliciana, one thousand three hundred eighty-three dollars forty-one cents.
On the parish of East Baton Rouge, one thousand one hundred fifty-four dollars.
On the parish of St. Helena, three hundred fifty-one dollars ten cents.
On the parish of St. Tammany, two hundred thirty-six dollars forty cents.
On the parish of Point Coupee, one thousand seven hundred ninety-nine dollars twenty-two cents.
On the parish of Concordia, five hundred eight dollars eighty-two cents.
On the parish of Warren, one hundred ninety-one dollars sixty cents.
On the parish of Ouachita, eight hundred thirty-one dollars seventy cents.
On the parish of Rapides one thousand nine dollars forty-eight cents.
On the parish of Avoyelles, two hundred fourteen dollars eighty-eight cents.
On the parish of Catahoula, one hundred forty-one dollars eighty cents.
On the parish of Natchitoches, one thousand seventy-nine dollars forty-five cents.
On the parish of St. Landrey, one thousand two hundred one dollars four cents.
On the parish of St. Martin, one thousand three dollars eighteen cents.
And on the parish of St. Mary, five hundred eighty-nine dollars fifteen cents.
Taxes on lands of non-residents in Kentucky and Ohio.Sec. 3. And be it further enacted, That the amount of taxes which by virtue of the provisions of the act for the assessment and collection of direct taxes and internal duties, and of this act, should be laid and Kentucky and Ohio shall be ascertained and levied in the same manner and at the sameResidents' lands transferred by non-residents, in certain cases how to be taxed rates respectively, as they were by the laws of those states in the year eighteen hundred and eleven; and lands in that year entered for taxation as non-residents lands, which since that time may have been sold and transferred to residents, or where the owners of such lands may have become residents, and have had their lands entered for taxation, as residents, the tax on the same shall be collected as the tax on non-residents’ lands: Provided,Proviso. In all cases where sales and transfers shall have been made as aforesaid, or where non-residents have become residents, if they reside on the lands formerly entered as non-residents' lands, they shall have notice from the collector, as in other cases of residents. And if the amount thus laid, shall in either of the said states exceed or fall short of the amount fixed by this act as the quota to be laid on non-residents' lands in said states respectively, the difference shall, in the next ensuing direct tax laid by the authority of the United States, be deducted from or added to the quota of such state, as the case may be.
How the taxes are to be assessed and collected.
Act of July 22, 1813, ch. 16.
Additional collectors in Ohio.Sec. 4. And be it further enacted, That the said tax shall be assessed and collected in the manner provided, and by the officers to be appointed under and by virtue of the act aforesaid, entitled “An act for the assessment and collection of direct taxes and internal duties:” Provided, That there shall be appointed in the state of Ohio six additional collectors, who shall collect the tax due from non-resident proprietors of lands in the said state, shall have the same districts assigned them by the Secretary of the Treasury, reside at the same places which are or may be designated for similar officers under the state authority, and in other respects shall be under the same rules and regulations, be subject to the same penalties and forfeitures as are provided by the above recited act.
Principal assessors to issue precepts to their assistants to carry this act into effect—When.Sec. 5. And be it further enacted, That the principal assessors shall issue their precepts to the assistant assessors for the purpose of carrying into effect this act on the first day of February next, and the assessments shall have reference to that day.
States to vary, if they please, the district and county apportionments of tax.Sec. 6. And be it further enacted, That each state may vary, by an act of its legislature, the respective quotas imposed by this act on its several counties or districts, so as more equally and equitably to apportion the district and the tax hereby imposed; and the tax laid by this act shall be levied and collected in conformity with such alterations and variations, as if the same made part of this act, provided that an authenticated copy thereof be deposited in the office of the Secretary of the Treasury prior to the first of April next; in which case it shall be the duty of the said Secretary to give notice thereof to the proper principal collectors in such state.
States may pay their respective quotas and be entitled to certain deductions.
Proviso.Sec. 7. And be it further enacted, That each state may pay its quota into the Treasury of the United States, and thereon shall be entitled to a deduction of fifteen per centum if paid before the tenth day of February next, and of ten per centum if paid before the first day of May, in the same year; Provided, That notice of the intention of making such payment be given to the Secretary of the Treasury one month prior to such payment; and in case of payment so made he shall give notice thereofAct of January 17, 1814, ch. 4. to the principal assessors and collectors of such state; and no further proceedings shall thereafter be had under this act in such state.
The States of Ohio and Louisiana may collect of purchasers of United States’ lands an equal proportion of the tax of the states respectively.Sec. 8. And be it further enacted, That if either the states of Ohio or Louisiana shall pay its quota according to the provisions of the preceding section, the legislature thereof shall be, and they are hereby authorized and empowered to collect of all the purchasers of public lands, under any law of the United States, a just and equal proportion of the equal proportion of the quota of said states respectively, the compact between the United States and the said states to the contrary notwithstanding.
Approved, August 2, 1813.
- ↑ See notes of acts relating to the assessment of lands for the direct taxes, and the acts for the collection of direct taxes, vol. i. 580.