The ad valorem rate of the general property tax remained, against the counsel of the governor, at 12 1/2 cents in 1861, with an additional 4 cents, collectible in specie, to meet the interest and provide a sinking fund for the $1,000,000.00 loan authorized by the act of April 8, 1861.2 In 1862 the rate for all purposes was raised to 25 cents, and in 1863 to 50 cents, which was the rate also in 1864. At the above rates the taxes assessed were $465,494.00 in 1861, $700,609.00 in 1862, $1,675,954.00 in 1863, $1,790,959.00 in 1864, - a total of $4,633,016.24. Assessed values showed a decrease in 1861 and 1862, but in 1863 they were $335,190,700.00, and in 1864, $358,191,886.00 as compared with $294,315,659.00 in 1860. The number of acres of land, of negroes and other objects of assessment changed but little during these years, so that the increase in assessed values was due to higher valuations which were the result mainly of the inflated state of the currency.

1 Message of Governor Houston, February 5, 1861; House Journal, 8th Leg., Extra Sess., p. 17. 2Laws of 1861, p. 39.

The act of April 3, 1861, permitted non-residents of the counties to return land for taxation either in the county of their residence or in the county of its location, and the result was, as formerly, that a large amount escaped.1 Unrendered land amounted to 34,659,321 acres in 1861, 29,320,425 in 1862, 47,854,029 in 1863, 34,970,258 in 1864, and 56,821,220 in 1865.2 The lands sold to the state for taxes for the years 1861-1864 were 7,100,000 acres. Since from the beginning of statehood to 1861 the total sold was 17,594,229 acres, the forfeitures during the war were 'extraordinarily large. The total number of acres redeemed during the period 1846-1863 was only 1,065,600.3