This Day in Georgia Civil War History
March 06, 1865
Resolution on Taxes for Those Affected by “Public Enemy”
The Georgia General Assembly adopted the following resolution, dealing with taxes for those affected by the presence of the “public enemy” in the state.
WHEREAS, in many sections of this State, persons have been prevented from giving in their taxes for the year 1864, by reason of the public enemy overrunning or threatening such sections of the State or by reason of such persons having been driven from their homes by the proximity of the enemy. Therefore be it, Resolved by the General Assembly, That in all cases where persons have been prevented from giving in their taxes for the year 1864, by reason of the public enemy overrunning or threatening the sections of country where such persons reside or where such persons have been driven from their homes by reason of the proximity of the public enemy, it shall be lawful for all persons so situated to give in their taxes for the year 1864, within the same time that shall be allowed for the giving in a return of the taxes for the present year 1865, and in all cases where such persons have had property lost or destroyed by the public enemy or by any casualty of the war since the first of April, 1864, such persons shall not be bound to give in such lost or destroyed property, and the act entitled an act to exempt certain lands from taxation, assented to November 30th, 1863, shall apply to all persons who have been driven from their homes by the public enemy during the year 1864. Source: Journal of the Senate of the Extra Session of the General Assembly, of the State of Georgia, Convened by Proclamation of the Governor, at Macon, February 15th, 1865: Electronic Edition.