the Treasury $2,052,304. 96. Suspension of collections has only been asked by the chief collector in one instance, that of the county of Tishomingo, which has long been in the possession of the enemy. Nevertheless, since asking this suspension the collector of that county had deposited with the chief collector about $18,000.
11. Texas. - Collated lists of property rendered for assessment of non-rendered property, and property of alien enemies returned by received under the sequestration laws, have been received from the chief collector, which show an aggregate valuation of $318,214,621, the tax upon which is $1,653,917. 80, the tax upon unrendered property being rated at 1 per cent. There has been collected and paid into the Treasury $1,211,918. 21, leaving a balance of $441,999. 59.
Some months ago, it will be recollected, that large amounts of spurious Treasury notes were put into circulation, and in the State of Texas it is reported that large sums were paid out for beef-cattle, the consequence of which, in part, has been that several district collectors of the war tax have come into possession of these notes in the prosecution of their collections, and not knowing from whom the notes were received, they have applied through the chief collector to the Department for relief. The chief collector has been informed by the Honorable Secretary that the possessed no authority to allow the collectors credit for these notes in the settlement of their indebtedness to the Government. The result will be that they will be required to make all such sums good unless Congress should grant them relief. It is well known that the larger denominations of these spurious notes were so skillfully executed that ordinary vigilance could not detect them, and as the loss thus falling upon unsuspecting collectors would in some cases not only deprive them of their salaries, but subject them to serious loss besides, I have thought proper to advert to the subject as one which appeals to the justice and liberality of Congress. If an act for their relief should be passed I would suggest the property of requiring from each collector claiming its benefit a statement under oath as to the manner in which he obtained possession of such notes, and that he was ignorant that the same were not genuine.
Before closing this report I beg leave through the Honorable Secretary to call the attention of Congress to the following suggestions: And first, as to the necessity of additional legislation in reference to the redemption of real property sold for taxes under section 12, act of 19th of August, 1861, and as to the mode and manner of refunding purchase money after the lands have been redeemed. Under the section named the owners, their heirs, &c., shall have liberty to redeem any lands, and other real property sold for taxes within two years from the time of sale upon payment to the collector for the use of the purchaser, his heirs, &c., of the amount paid by such purchaser, with interest for same atper centrum per annum. The third proviso of same section provides that when the owner shall be in the military service he shall the same privilege within two years after the close of his term of service. The collector of the district in which the property is sold is the officer intrusted with the execution of these provisions, and under the act becomes the trustee of the purchaser to the amount of purchase money received, but the act is silent as to what disposition he shall make of it - whether he shall pay it over to the purchaser himself or to the chief collector. But the office of chief collector must expire and become vacated long before the time of redemption will expire. When the chief collector's office is vacant there is no one designated to receive money from the collector, for all his transaction must be through the chief