War of the Rebellion: Serial 127 Page 0810 CORRESPONDENCE, ETC.

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postponement of the collection of taxes for which the property of alien enemies sequestered, or liable to be; and in case any one or more of the States, counties, cities, or towns consent to the same, he is hereby empowered to issue certificates for the amount due, bearing interest at the rate of six per cent. per annum, which shall bind the Government to pay the same, and which, when paid, shall be charged to the sequestration fund.

SEC. 5. That whenever the property of an alien enemy sequestered, or liable thereof, has been, or shall hereafter be, sold for taxes, the Secretary of the Treasury is hereby authorized, with the assent of the State in which the property has been sold, to redeem the same by the payment of the sum or sums required to be paid by citizens in such case, or by the issue of certificates therefor, as hereinbefore provided, should he deem it advisable; and in all such cases such property shall go into the hands of the receiver for the district in which the same is situate, and be held and accounted for in the same manner as other sequestered property; provided the amount of the redemption shall be charged to the sequestration fund.

Approved December 23, 1861.

CHARLESTON, December 23, 1861.

Hon. C. G. MEMMINGER:

DEAR SIR: The Theodore at Wilmington brings intelligence of the arrival at Nassau of the steamer Isabel (Ella Warley) and schooner Prince of Wales from this port, both with cotton hence, which we destine for Liverpool. Our ship Eliza Bonsall had also arrived there with an assorted cargo, partly owned here. The Gladiator had also arrived, but not having had any letters by her we inclose you the within from a stranger of whom we have no knowledge, but it may be useful. It seems matter of regret that the Theodore did not bring a part of the Gladiator's cargo. We are dispatching the steamer Carolina hence to Nassau, to sail about Thursday or Friday next - upon reflection, the holidays intervening, say Monday next -and if the Government desires to avail of the opportunity for passage of agents or transmission of dispatches, have the kindness to keep her in view. This vessel, though a good sea boat, is exceedingly light draft, and will meet with but little trouble around Nassau, we hope. The Ella Warley is taking some of the Elize Bonsall's cargo for this place. She is under British colors.

Yours, very respectfully,

JNO. FRASER & CO.

[Inclosure.]

STEAMER THEODORE, December 20, 1861.

Messrs. JOHN FRASER & Co.:

GENTLEMEN: Having promised Captain Bird, of the steam-ship Gladiator (consigned to your care), that I would call upon you and explain the position of that vessel, but having succeeded in running the blockade at a different point from what I expected, and having no business to take me to Charleston, I take the liberty of addressing you a few lines for the purpose of acquitting myself of the promise. It is, perhaps, quite unnecessary for me to write, for Captain Lockwood, who promises to deliver this, will be able to explain to you quite fully the nature of the blockade from which the Gladiator is suffering. I will simply state that we left Gravesend on the 10th of November