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Capitol Fire Documents House Bill Folder 12259 Roll CFD S415 An act exempting citizens of certain Counties from the payment of State taxes Be it enacted by the General Assembly of the State of Sec. 1 The citizens
and residents of the several counties mentioned in this section who have
maintained their loyalty and allegiance to the Government of the United
States during the present rebellion are hereby exempted from the payment of
all state taxes due or to become due to the state, except the military
commutation tax, for the several years herein named, as follows: Wright, Texas, Dunklin, Pemiscot, Douglas,
Ozark, Reynolds, Taney, Newton, Jasper, Barton, Cedar, Christian, Stone, St.
Clair, Butler, McDonald, Ripley, Oregon, Howell, Vernon and Shannon for the
years eighteen hundred and sixty four and eighteen hundred and sixty
five. Sec. 2 No person who was residing in either of said County at the commencement of the war, and if ---- abandoned the same and departed therefrom, without in good faith going into the militia or military service of the State or the United States for the purpose of suppressing the rebellion, shall be entitled to or receive any of the benefits of this act, but all such persons are expressly excluded therefrom. Sec. 3 It shall be the duty of the respective assessors in said several Counties to carefully assess and value all property in said several Counties, the owners whereof are not exempt from the payment of State taxes under provisions of this act and in any County where an assessment has not been or shall not be made for either of the years aforesaid, it shall be the duty of the assessor of such County, for the year eighteen hundred and sixty six to assess and value such property for each of the years where the assessment for any cause shall have been omitted, and place the same on the assessment book for the year eighteen hundred and sixty six all arrearages of taxes which ought to have been assessed in former years charged thereon. In all other respects the assessment of such property and the collection of the taxes thereon shall be proceeded with according to the requirement of the existing law. Sec. 4 This act shall be in effect and be in force from and after date of passage |