Mr. Dixon was too ill to return, and that he died on the 27th of July, A. D., 1864, at Charlottesville, Virginia, leaving no children, and bequeathing all his property to petitioner. During the aforesaid absence of Mr. Dixon his house in Alexandria, worth $5,000, was sold by U.S. for direct taxes. The amount of the tax, including expenses, was $1924, and the house was sold for $2, 575. The amount of the tax after it waslevied was tendered to agent the commissionerby the of Mr. Dixon; but the commissionerrefused to receive it on, the ground that the law required the payment of the tax to be made by the owner in per on. Mrs. Dixon did not hear of the existenceof the tax law or the assessment of the tax until about the time of deceaseh, er husband's death. Immediately after his Mrs. Dixon becamesick, and was confined to her bed for a long time with a serious illness, broughton by her exertions and anxiety about her usband. On the 17th of January, 1865, and while etitioner was in facile health, she started from harlottesville for her home in was detained on the road by incAlleemxaenndtriwae. athSehre, broken bridges, and illness, and after the moststren Housexertions and dangerous exposure she reached Alexandria on the 17th of February, 1865, just ten ‘lays after the time allowed by law for the redemption of her property had expired; Petitioner prays that under these circumstances, after deducting the said $19 24 from the amount for which the property sold, the balance may be refunded to her, and shows that by the loss of said proporty she would be left in destitute circumstances. Your committee are of the opinion that the absence of Dixon from her home Mrs. at the time of the rebellion broke out and afterward is not chargeable to any feeling of disloyalty, and that she ought to have the relief for which she prays upon the ground that she started from Charlottesville in ample time to redeem her property from the tax sale, and would have so redeemed it if shehad not been detained on the road by unforeseenand unavoidable accidents.