Whereas in and by the second section of an act of Congress passed on the
7th day of June, A.D. 1862, entitled "An act for the collection of
direct taxes in insurrectionary districts within the United States, and
for other purposes," it is made the duty of the President to declare, on
or before the 1st day of July then next following, by his proclamation,
in what States and parts of States insurrection exists:
Now, therefore, be it known that I, Abraham Lincoln, President of the
United States of America, do hereby declare and proclaim that the States
of South Carolina, Florida, Georgia, Alabama, Louisiana, Texas,
Mississippi, Arkansas, Tennessee, North Carolina, and the State of
Virginia except the following counties--Hancock, Brooke, Ohio, Marshall,
Wetzel, Marion, Monongalia, Preston, Taylor, Pleasants, Tyler, Ritchie,
Doddridge, Harrison, Wood, Jackson, Wirt, Roane, Calhoun, Gilmer,
Barbour, Tucker, Lewis, Braxton, Upshur, Randolph, Mason, Putnam,
Kanawha, Clay, Nicholas, Cabell, Wayne, Boone, Logan, Wyoming, Webster,
Fayette, and Raleigh--are now in insurrection and rebellion, and by
reason thereof the civil authority of the United States is obstructed so
that the provisions of the "Act to provide increased revenue from
imports, to pay the interest on the public debt, and for other
purposes," approved August 5, 1861, can not be peaceably executed; and
that the taxes legally chargeable upon real estate under the act last
aforesaid lying within the States and parts of States as aforesaid,
together with a penalty of 50 _per centum_ of said taxes, shall be a
lien upon the tracts or lots of the same, severally charged, till paid.
In witness whereof I have hereunto set my hand and caused the seal of
the United States to be affixed.
[SEAL.]
Done at the city of Washington, this 1st day of July, A.D. 1862, and of
the Independence of the United States of America the eighty-sixth.