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In an effort to finance the Federal Civil War effort, Congress, in 1861, assessed a direct tax to be levied upon the citizens of the United States. Delaware’s Governor Burton called the members of the General Assembly together in special session on November 25th, 1861, for the purpose of taking proper action in reference to the collection and payment of Delaware’s portion of the assessment levied, which totaled $74,681.00.

The tax, however, was declared unconstitutional in March 1891 and citizens were required to submit a claim for monies they had paid. Upon approval by the Direct Tax administrators, each claimant was reimbursed.

1 J. Thomas Scharf; History of Delaware.

jrf; April 6, 1989.