In 1858 an act was passed by the Legislature enabling the Council to sell real estate for delinquent taxes due the town. It authorized the authorities to sell all real estate within the corporation returned delinquent for the non-payment of taxes and interest, and to make such regulations for affecting the sale and collecting the taxes as they might deem expedient. In case the sale was not made and the taxes remained unpaid, the taxes became a lien on the property and ten per centum was charged thereon until they were paid. The act also provided that if the taxes due on real estate were paid by the tenant, who was not the owner of the property, the amount might be deducted from the rents of the same in settlement with the owner. In cases where the property was owned by non-residents, and was vacant or unimproved, and no levy could be made to satisfy the taxes, the town was authorized to take summary proceedings before any court in the State, on ten days’ notice to the parties owning the delinquent property.
In 1861 another act was passed by the Legislature, extending the corporate limits of the town. This was done in order to bring certain property within the limits of the town for the purpose of city taxation, according to a previous agreement with the owners of the Fredericksburg Water Power. That agreement was that all mills and manufactories, using the water of that company for power, erected after the completion of the canal, should be liable for, and should pay, city taxes. The extension by this act is described as follows:
“Beginning at a point Sixty-seven feet North 64½ degrees east from the northeast cornerstone of the present boundary of said town; and running thence to the Rappahannock river twelve hundred and fifty feet to a stone; thence south 58½ degrees west, four hundred and sixty-six feet to a stone; thence south 13½ degrees west, three hundred and seventy feet to a stone; thence south 35½ degrees east, six hundred and eight feet to a stone; thence south 38¾ degrees, two hundred and eighty-five feet to a stone; thence south 25½ degrees east, one hundred and forty-four feet to a stone in a line with the present corporation line; thence with said line north 64½ degrees east six hundred and eighty feet to the point of beginning, and particularly set out and described in a survey and plat made by Carter M. Braxton, dated the 23rd day of January, 1861, and deposited in the clerk’s office of the corporation court of said town.”
CHAPTER VI
The War Clouds Gathering—Fredericksburg in the Confederacy—Troops Raised and Equipped—The Surrender of the Town to the Federal Authorities—Arrested and Held as Hostages—Citizens Flee from their Homes—The Bombardment of the Town, &c.
Notwithstanding the fact that Fredericksburg had been growing for so many years, and the further fact that she had enjoyed the prosperity which is claimed for her, and of which we have written, the town had attained at this time only to the moderate proportions of a population of about five thousand inhabitants. But it was a delightful place, nevertheless, with a salubrious climate, good water, charming society, picturesque surroundings and cheapness of living, and had about it a quiet and chastened dignity of age and respectability, both attractive and impressive. Such was Fredericksburg when the storm-cloud of war burst upon her in 1861.
FREDERICKSBURG IN THE CONFEDERACY.
We shall not attempt in these pages to fully portray the scenes enacted in the town, or narrate the part played by Fredericksburg in that terrible war. A true portrayal and narration of them is beyond the power of the tongue of the finished orator, the pen of the most gifted writer or the brush of the most skilled artist. No one can know them save those who endured them and were a part and parcel of them, and even they are unable to describe them with all of their horrible, bloody and destructive realities. It would take a pen almost inspired to truthfully describe the fiery scenes, the devastation, the trials, the privations, the sufferings of body and mind and the heroism of the inhabitants, who were then in town, in the terrible ordeal through which they passed, and the fortitude with which they stood the test.