Chapter LXVI. *to amend an Act entitled “An Act to provide increased Revenue from Imports, to pay Interest on the Public Debt, and for other Purposes, approved August five, eighteen hundred and sixty-one.”* May 13, 1862.1861, ch. 45, § 53. *Ante*, pp, 311, 312. *Be it enacted by the Senate and House of Representa
356 words·~2 min read·
/statutes-at-large/vol-12/chapter-lxvi-1641649·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Chap. LXVI.— An Act *to amend an Act entitled “An Act to provide increased Revenue from Imports, to pay Interest on the Public Debt, and for other Purposes, approved August five, eighteen hundred and sixty-one.”* May 13, 1862.1861, ch. 45, § 53. *Ante*, pp, 311, 312. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Provision of former act, that State may pay its tax by release of its claims upon the United States—to apply to claims for expenses of volunteers filed before July 30, 1862.That the provision in the fifty-third section of the act “to provide increased revenue from imports, to pay interest on the public debt, and for other purposes,” approved August five, eighteen hundred and sixty-one, allowing such portion of the tax as may he assessed by any State, Territory, or the District of Columbia “to be paid and satisfied, in whole or in part, by the release of such State, Territory, or District, duly executed, to the United States, of any liquidated and determined claim of such State, Territory, or District of equal amount against the United States: *Provided*, That in case of such release, such State, Territory, or District shall be allowed the same abatement of the amount of such tax as would be allowed in case of the payment of the same in money,” shall be construed as applying to such claims of States for reimbursement of expenses incurred by them in enrolling, subsisting, clothing, supplying, arming, equipping, paying, and transporting its troops employed in aiding to suppress the present insurrection Abatement in such case.against the United States, as shall be filed with the proper officers of the United States before the thirtieth of July next.
And in such cases the abatement of fifteen per centum shall be made on such portionTHIRTY-SEVENTH CONGRESS. Sess. II. Ch. 67, 69, 70. 1862.385 of said tax as may be paid by the allowance of such claims, in whole or in part, the same as if the final settlement and liquidation thereof had been made before the thirtieth of June. Approved, May 13, 1862.