Trivia #5 Saturday Bonus (4/5/2014)

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According to the NPS:
Although the federal government purportedly acquired the mansion for $26,800 in taxes when Mrs. Lee, confined to a wheelchair in Richmond, could not appear in person to pay them in the District of Columbia
 
$ 92,07

“Authorities levied a tax of $92.07 on the Lees' estate that year. Mary Lee, stuck in Richmond because of the fighting and her deteriorating health, dispatched her cousin Philip R. Fendall to pay the bill. But when Fendall presented himself before the commissioners in Alexandria, they said they would accept money only from Mary Lee herself. Declaring the property in default, they put it up for sale.“
Read more: http://www.smithsonianmag.com/histo...ery-came-to-be-145147007/#H1BfiB9b4VGCrfjD.99
 
$92.07 Taxes due

The 1863 amendments to the statute required these taxes to be paid in person. Congress knew that few Confederate sympathizers would appear in person to pay the tax, thus allowing the federal government to seize large amounts of property and auction it off to raise money for the war effort. A tax of $92.07 was levied on the Arlington estate in 1863. But Mary Lee, afflicted with severe rheumatoid arthritis and behind Confederate lines in Richmond, Virginia, gave the payment to her cousin, Philip R. Fendall (who lived in Alexandria). The tax collectors refused to accept his payment.

en.wikipedia.org/United_States_V_Lee
 
$138.11

Edit - I'll accept this answer. Chellers and reading48 both indicated that there was a tax and a penalty, and the total of the two was $138.11.

The way I figure, if it's an amount you have to pay to the tax collector, it's a tax.

What a question to ask so close to April 15! :O o:

Hoosier
 
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A tax of $92.07 was levied on the Arlington estate in 1863.[17][21] But Mary Lee, afflicted with severe rheumatoid arthritis and behind Confederate lines in Richmond, Virginia, gave the payment to her cousin, Philip R. Fendall (who lived in Alexandria).[21] The tax collectors refused to accept his payment.[22] On January 11, 1864, the entire estate was auctioned off to pay the tax due.[17][22] (With a 50 percent penalty for nonpayment, the total of tax and fine was $138.11.
 
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