Your Tax Dollars at Work:
The Battle Over Tax Collection and
Land Reclamation in Civil War Fernandina
Part One of Two • By Ariel Patterson

When one considers the Civil War, taxes are usually not the first things to come to mind. But when considering the role of the Civil War in Amelia Island's history, taxes were surprisingly influential. The Civil War is an exception to the rule that most wars are fought over land. But while property may not have been the catalyst behind the war itself, in its aftermath a different battle was launched – a battle between private citizens of differing loyalties, freedmen, and government officials. It was this fight for land that consumed Amelia Island for nearly 25 years, bringing a new war to the streets and homes of Fernandina.

Going into the Civil War, the United States tax policy allowed for levy and collection of direct property taxes in all states. But facing the situation in seceded states, the policy was amended in June, 1862. Where Union troops held Confederate territory, three appointed tax commissioners would assess the taxes due on property. If that amount was not paid within 60 days, the property was sold at auction.

That three-person Florida Direct Tax Commission was originally made up of Lyman Stickney, Harrison Reed, and John Sammis. These three men represented, from the very initiation of the Civil War tax collection, the various interests that would impact the future of collection policies. Stickney was a New Englander by birth and was focused on three things: punishing Confederates, returning Florida to the Union, and getting Secretary of the Treasury, Salmon P. Chase, into the Presidency. Reed, from Wisconsin, had become well known for his Republican affiliation and saw the tax collection system as a means of furthering the interests of freedmen and white Unionists on the island. Sammis, himself a Southern Unionist from Jacksonville, was motivated by his own loss of valuable property to the Confederates.

The three tax collectors went to work in Fernandina but, considering their differing agendas, found it difficult to agree on how the policy should be enforced. This disagreement was exacerbated by one of Fernandina's most beloved residents – Chloe Merrick. The schoolmarm from Syracuse, New York, had traveled to Fernandina as a teacher for the Freedmen's Bureau, but her efforts extended beyond the schoolhouse. In 1863, Merrick was determined to open an orphanage to house and feed the countless orphans she found on the island. Impressed by her dedication and drive, Reed (the future governor of Florida and Merrick's future husband) used his position as Tax Collector to help Merrick's mission. General Joseph Finegan had left his large home on the island when Union troops invaded, and under the new tax policy, Reed helped Merrick buy that house at auction for a mere $25. Reed's use of the system was not universally accepted, and this particular sale was the subject of much controversy.

The former home of General Joseph Finegan was
purchased at a tax auction for $25.
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Merrick was not the only notable Fernandinian affected by the tax sales. David Yulee had perhaps the most to lose at the hands of the new system. Just before the war, Yulee had purchased many lots in and around Fernandina in preparation for the opening of the cross-state railroad he had worked to complete. Having fled the Union invasion, Yulee was particularly alarmed by the 60-day limit on reclaiming property. Yulee was concerned with both his own private property and property held by the Florida Railroad Company which he had built.

Other less prominent members of Fernandina history were also affected by the tax collection system. Residents who had remained on the island and those who had fled were all affected by these policies, and their bickering interests impacted the enforcement of that policy.

There were three primary groups with interest in the outcome of the tax policies and the resulting land ownership rights: the government, the original owners, and the owners who had purchased the property at auction. The government was trying to walk the line between punishment of Confederates and forgiveness in the name of national repair. It wanted to reward those whose loyalties had remained with the Union but also recognized the importance of reconciliation. While government policy fluctuated between these two positions, the other two interest groups were in direct conflict. The original owners of the land had left for various reasons. Many fled at the news of an approaching Union invasion. Some men had left to fight. And some families had left seeking refuge elsewhere. The new purchasers of the property were in a unique position. They had trusted the government, followed procedure, and relied on the promised outcome. Many were Southern Unionists, others were freedmen attempting a fresh start as emancipated citizens.

While many had relied on the tax policy created in 1862, it was fundamentally amended by President Andrew Johnson. Johnson's interest in rebuilding national unity and an accompanying attitude of forgiveness were evident in his amnesty program and his approach to the tax collection system. Under Johnson, preference was given to returning Confederates attempting to reclaim their abandoned property. Southern Unionists and freedmen were often deprived of the property they had purchased at tax sales. Congress, on the other hand, did not embrace the forgiveness of Johnson's agenda and stalled implementation of the altered system. The ensuing conflict between the President and Congress left local and state authorities without any real guidance on tax collection for almost two years and created a situation in which white Unionists, freedmen and ex-Confederates could simultaneously claim title to the same property. In Fernandina, Confederates were returning home looking to reclaim their abandoned property and oust the Unionists and freedmen who had lawfully purchased the property through tax sales.

President Andrew Johnson's tax policy
gave preference to returning Confederates
attempting to regain their land.
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As these interests converged, the situation intensified, and confrontation seemed inevitable. Throughout the course of the Civil War, Fernandina had survived abandonment by locals, Union invasion, and the early stages of its own Reconstruction, but it had yet to face a conflict with the intensity of the battle over reclamation of land. While the Civil War itself may not have been focused on the taking and owning of land, it was exactly that interest that would soon lead to battles and mob violence in the streets of downtown Fernandina.

(To be concluded in the next issue!)