Failing to file a tax return, Joseph Allen was issued a writ of fieri facias by the Barnwell District tax office and was forced to pay $207.52 in taxes, double the amount he claims to owe. Allen argues that he failed to file his return "in consequence of the sickness of the Tax Collector. In addition, he asserts that the 1851 assessment “was governed by the last return of your Petitioner and did include in his assessment one hundred and two negroes at fifty-six (56) cents per head making the sum of fifty seven dollars and twelve cents ($57.12) which said one hundred and two negroes had been removed from this State [to Louisiana] prior to the 30th Sept 1851.” He seeks reimbursement.
Result: Referred to ways and means committee.
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Repository: South Carolina Department of Archives and History, Columbia, South Carolina
