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A holiday celebrated by some rural communities (not limited to the South) similar to normal New Year's, but instead of being celebrated annually on a specific date, it's celebrated randomly every few years.

Communities observing this holiday choose it instead of New Year's as the day that marks the change in the calendar year.

This explains why some towns act like it's 1874. Because, well, it's 1874.
Charleston High School in Mississippi held its first integrated prom in 1924 local time, 2008 Eastern.

Most of metro Atlanta's Confederate New Year dates have caught up to New Year dates.
by Durka Durka A11ah March 28, 2011