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Cornell University Library 
 KF 6289.3B78 
 
 The tax-payer's manual; containing the en 
 
 3 1924 020 019 281 
 
Cornell University 
 Library 
 
 The original of this book is in 
 the Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924020019281 
 
THE 
 
 TAX-PAYER'S MANUAL; 
 
 OOKTAINIKG THE ENTIRB 
 
 INTERNAL EEVENUE LAWS, 
 
 WITH THB 
 
 TABLES OF TAXATION, EXEMPTION, 
 STAMP-DUTIES, &c., 
 
 COMPLETE ALPHABETICAL INDEX. 
 
 PKllFASED BT 
 
 Hon.. GEORGE S. ^BOUTWELL, 
 
 LATE COMMISSIONKK OF INTEENAl. KEVENUS. 
 
 BOSTON: 
 LITTLE, BROWN AND COMPANY. 
 
(^^p^(>% 
 
 Entered according to Act of Congress, in bhe year 1866, by 
 
 Gecbge S. Bodtwell, , 
 
 in the Clerk's OfSce of the District Court of the United States for the District of Hassachnsetts. 
 
 Dakih and Mbtoalv. 
 
PREFACE. 
 
 !| ♦ This volume contains the act of June 80th, 1864, with the amend- 
 ments made by the acts of March 3d, 1865, and July 13th, 1866, intro- 
 duced into the act of June 30fli. And wherever the amendments struck 
 
 ' out any part of the previous act and substituted new provisions, these 
 new provisions are introduced in their appropriate places instead of the 
 parts repealed by thtf amendment. 
 
 . By the act of June 30th, various earlier acts of Congress relating to 
 the collection of the revenue were revived and made a part of the 
 excise-law. These acts and parts of acts, so far as they are applicable, 
 are also inserted in this volume, and printed immediately after the 
 sections by which they were incorporated into the existing law. 
 
 This arrangement of the law, designed as the basis of a Manual for the 
 use of tax-payers and officers engaged in the administration of the law, 
 win, it is thought, be found equally trustworthy and far more conven- 
 ient than a work which should contain only the various laws entire, in 
 the form in which they stand on the statute-book. 
 
 The rates in the table of duties correspond to the rates fixed by the 
 act of July 13th, 1866. 
 
AN ACT 
 
 • 
 
 Vo proTide internal revenue to snpport the government, to pay 
 Interest op tlie public debt, and for otlier purposes, approved 
 June 30, 1864:, as amended by tlie act of Marcli 3, 1865, and as 
 ftartber amended by the act of July, 1866 i Including sections, 
 relating to the collection of internal revenue, from other acts. 
 
 5e it enacted by the Senate and House of Representatives of the 
 United States of America in Congress .assembled, That, for the 
 purpose of superintending the collection of internal duties, stamp 
 duties, licenses, or taxes, imposed by this act, or which may here- 
 after be.imposed, and of assessing the same, the Commissioner of int^S'^e^o'J,, 
 Internal Revenue, whose annual salary shall be four thousand saixiY. 
 dollars, shall be charged under the direction of the Secretary of 
 the Treasury, with preparing all the instructions, regulations, ^^D"t'e« ™* p"" 
 directions, forms; blanks, stamps, and licenses, and distributing the 
 same, or any part thereof, and all other matters pertaining to the 
 assessment and collection of the duties, stamp duties, licenses, and 
 taxes which may be necessary to carry this act into effect, and 
 with the general superintendence of his office, as aforesaid, and 
 shall have authority, and hereby is authorized an'd required, to 
 provide cotton marks, hydrometers, and proper and sufficient ad- 
 hesive stamps, arid stamps or dies for expressing and denoting the 
 several stamp duties, or the amount thereof in the case of percent- 
 age duties, imposed by this act, and to alter aud renew or replace 
 such stamps, from time to time, as occasion shall require. He 
 may also contract for or procure the printing of requisite forms, 
 decisions, regulations, and advertisements ; but the printing of 
 such forms, decisions, and regulations shall be done at the public 
 printing office, unless the public printer shall be unable to perform 
 the work. [And the Secretary of the Treasury may, at any time March 8, isoa, 
 prior to the first day of July, eighteen hundred and sixty-six, ' |°,,r3(;ar of the 
 assign to the office of the Commissioner of Internal Revenue such Treasury to assign 
 number of clerks as he may deem necessary, or the exigencies of "'"^'^commiesioner 
 the public service may require ; and 'the privilege of franking all ™»t franit lettwn 
 letters and documents pertaining to the duties of his office, and of bMiMsTof tte o" 
 receiving free of postage all such letters and documents, is hereby *"• 
 extended to said Commissioner.J 
 
 GENERAL PKOTISIONS. 
 
 Sec. 2. And be it further enacted, That it shall be the duty of 
 the Commissioner of Internal Revenue to pay over daily to the CommiBsion to 
 Treasurer of the United States all public moneys which may come J^fi/™' °'°''°'" 
 into his possession, for which the Treasurer shall give proper re- 
 ceijits and keep a faithful account ; and at the end of each month AocouDts to b« 
 the said Commissioner shall render true and faithful accounts of orafrmonejs re' 
 all public moneys received or paid out, or paid to the Treasurer "*'"'' "' f"'* ""' 
 of the United States, exhibiting proper vouchers therefor, and the 
 same shall be received and examined by the Fifth Auditor of the Auditing of as 
 Treasury, who shall thereafter certify the balance, if any, and °°'™'°" 
 
 1 
 
transmit the accounts, with the vouchers and certificate, to the 
 Copy of eafih ac- First Comptroller for his decision thereon ; and the said Commis- 
 to^e'seatto Sh!- sioner, when such accounts are settled as herein provided for, 
 rotary. shall transmit a copy thereof to the Secretary of the Treasury. 
 
 Comptroller may He shall at all times submit to the Secretary of the Treasury and 
 l™a)mmisSonert "'® £Iomptroller, or either of them, the inspection of moneys in 
 hands. his hands, and shall, prior to the entering upon -the duties of his. 
 
 Commissioner to ofSce, execute a bond, with sufiicient sureties, to be approved by 
 the Secretary of the Treasury and by the First Comptroller, in a 
 sum of not less than one hundred thousand dollars, payable to the 
 United States, conditioned that said Commissioner shall faith- 
 fully perform the duties of his office according to the law, and shall 
 justly and faithfully account for and pay over to the United 
 States, in obedience to law and in compliance with the order 
 or regulations of the Secretary of the Treasury, all public moneys* 
 which may come into his hands or possession, and for the safe-- 
 keeping and faithful account of all stamps, adhesive stamps, or 
 vellum, parchment or paper bearing a stamp denoting any .duty 
 thereon, which bond shall be filed in the ofiice of the First Comp- 
 troller of the Treasury. And such Commissioner shall, from time 
 to time, r,enew, strengthen, and increase his official bond as the 
 Secretary of the Treasury may direct. 
 March 3, 1865. [Sec. 3. And he it further enacted, That from and after the 
 thirtieth day of Junei eighteen hundred and sixty-five, the gross 
 amount of all duties, taxes, and revenues received or collected by 
 virtue of the several acts to provide internal revenue to support 
 the government and to pay the interest on the public debt, and of 
 any other act or acts that may -now or hereafter be in force con- 
 nected with the internal revenues, shall be paid by the officers, 
 All taxes to be collectors, or agents receiving or collecting the same daily into the 
 
 pjud daily into the ,, , °tt- • -t n -t , • . ,.• p ^i b 
 
 treasury after treasury of the United States, under the instructions ot ttie bec- 
 juaeSO, 1865. retary of the Treasury, without any abatement or deduction on 
 account of salary, compensation, :fces, costs, charges, expenses, or 
 claims of any description whatever, anything in any law to the 
 contrary notwithstanding. And all moneys now directed by law 
 to be paid to the Commissioner of. Internal Revenue, including 
 those derived from the sale of stamps, shall be paid into the 
 treasury of the United States by the party making such pay- 
 Certifioate of de- ment ; and a certificate of such payment, stating the name of the 
 M Commissioner!'^ depositor, and the specific account on which the deposit was 
 made signed by the treasurer, assistant treasurer, designated de- 
 positary or proper officer of a deposit bank and transmitted to 
 and received by the Commissioner of Internal Revenue, shall be 
 deemed a compliance with the law requiring payment to be made 
 to the Commissioner, any law to the contrary notwithstanding; 
 Provided, That in districts where from the distance of the officer, 
 collector or agent receiving or collecting such duties, taxes, and 
 revenues from a proper government depository, the Secretary of 
 Secretary may the Treasury may deem it proper, he may extend the time for 
 taS"iie"°'°"'°' making such payment, not exceeding, however, in any case, a 
 period of one month.] 
 Deputy Commis- Sec. 3. And be it further' enacted, That the Deputy Commis- 
 sioner, sioner of Internal Revenue, whose annual salary shall be twenty- 
 Datira'and pow- five hundred dollars, shall be charged with such duties in the Bu- 
 •"• reau of Internal Revenue as may be prescribed by the Secretary 
 
of the TFeasury-j or as inay be required by law, and shall act as 
 Commissioner of .Internal Revenue in the absence of that officer, 
 and exercise the privilege of franking all letters and documents 
 pertaining to the office of Internal Revenue. 
 
 Sec. 4. And he it further ,enacted, That the Secretary of the 
 'Treasury may appoint not exceeding ten revenue agents, whose KcTenue agenti 
 duties shall be, under the direction of the Secretary of the Treas- Duties, 
 ury, to aid in the prevention, detection, and punishment of frauds 
 upon the internal revenue, and in the enforcement of the collection 
 thereof, who shall be paid, in addition to the expenses necessarily 
 incurred by them, such compensation as the Secretaty of the Compensation 
 Treasury may deem just and reasonable, not exceeding two 
 thousand dollars per annum. The above* salaries to be paid 
 in the same manner as are other expenses for collecting the 
 revenue. 
 
 Sec. 5. And be it further enacted, That the Secretary of the 
 Treasury may appoint inspectors in any assessment district where inspector. 
 in his judgment it may be necessary for the purposes of a proper Duties, 
 enforcement of the internal revenue laws or the detection of 
 frauds; and such inspectors and revenue agents aforesaid shall be 
 subject to the rules and regulations of the said Secretary, and 
 have all the powers conferred upon any other officers of internal 
 .revenue in making any examination of persons, books, and 
 premises which may be necessary in the discharge of the duties 
 of their office. And the compensation of such inspectors shall be Compensation, 
 fixed and paid for such time as they may be actually employed, 
 not exceeding four dollars per day, and their just and proper 
 travelling expenses. [And. any inspector, or revenue agent, or July 13, 1866. 
 any special agent appointed by the Secretary of the Treasury, Penalty for re- 
 who shall demand or receive any compensation, fee, or reward, extortfon" or' op- 
 other than such as are provided by law for, or in regard to, the pression. 
 performance of his official duties, or shall be guilty of any extor- 
 tion or wilful oppression in tte discharge of such duties, shall, 
 upon conviction thereof in any circuit or district court of the ' 
 United States having jurisdiction thereof, be subject to a fine of 
 not exceeding one thousand dollars, or to imprisonment for not 
 exceeding one year, or both, at the discretion of the court, and 
 shall be dismissed from office, and shall be foreyer disqualified 
 from holding any office under the government of the United 
 States. And one-half of the fine so imposed shall be for the use One half of fine 
 of the United States, and the other half for the use of the person, former. ° '^ "' 
 to be ascertained by the judgment of the court, who shall first 
 give the information whereby any such fine may be imposed.] ^ 
 
 Sec. 6. And be it further enacted, That the cashier of internal CasMer. ; 
 
 duties, who shall hereafter be called cashier of internal revenue, 
 and whose annual salary shall be twenty-five hundred dollars. Salary, 
 shall perfonn such duties as may be assigned to his office by the Duties and pow» 
 Commissioner of Internal Revenue, under 'the regulations of the 
 Secretary of the Treasury, and shall give a bond, with sufficient To give a bond, 
 sureties, to be approved by the Secretary of the Treasury and by 
 the Solicitor, that he will faithfully account for all the moneys or 
 other articles of value belonging to the United States which may 
 come into his hands, and perform all the duties enjoined upon his 
 office, according to law and regulations, as aforesaid ; which bond 
 ehall be deposited with the First Comptroller of the Treasury. 
 
triot's^Mdappofntl ^^^- '^- "^""^ *« »' farther enacted, That the second section of 
 
 ment of assessors an act entitled "An a'ct to provide internal revepue to support the 
 
 "^ "■ government and to pay interest on the public debt," approved 
 
 July one, eighteen hundred and sixty-two, shall remain and con- 
 
 «iteSd?°'°™'^*° tinue in full force ; and the President is hereby authorized to alter 
 
 the Bespective collection districts provided for in said section as 
 
 the public interests may require. 
 
 Juiyi, 1862. [Sec. 2. And be it further enacted, That, for the purpose of 
 
 assessing, levying, and collecting the duties or taxes hereinafter 
 
 prescribed by this act, the President of the United States be, and 
 
 he is hereby, authorized to divide, respectively, the States and 
 
 Territories of the United States and the District of Columbia 
 
 Election dis- into convenient collection districts, and to nominate, and, by arid 
 
 Ass'essorandcoi- with the advice and consent of the Senate, to appoint an assessor 
 
 for'^h dSrict?* ^""^ ^ collector for each such district, who shall be residents within 
 
 the same : Provided, That any of said States and Territories 
 
 and the District of Columbia may, if the President shall deem 
 
 it proper, be erected into and included in one district : Provided, 
 
 LimitaHonofthe That the number of districts in any State shall not exceed the 
 
 ttiots. number of representatives to which such State shall be entitled 
 
 in the present Congress, except in such States as are entitled to 
 an increased representation in the thirty-eighth Congress, in 
 which States the number of districts shall not exceed the number, 
 of representatives to which any such State may be so entitled : 
 Additional dis- And provided further. That in the State of California the Presi- 
 dent may establish a number of districts, not exceeding the num- 
 ber of senators and representatives to which said State is entitled 
 in the present Congress.] • , 
 
 AssessorB to du Sec. 8. Atid be it further enacted. That each assessgr shall 
 
 inro assessment divide his district into a convenient number of assessment dis- 
 
 dktiicts. tricts, which may be changed as often as may be deemed neces- 
 
 sary, subject to such regulations and limitations as may be 
 imposed by the Commissioner of Internal Revenue, within each 
 of which the assessor, whenever there shall be a vacancy, shall 
 
 Appointment of appoint, with the approval of said Commissioner, one or more 
 
 assistant assessors. ... i i i, t- . i , /. . i . t 
 
 s~. Act of Jan 15 ^sistant asscssors, who shall be a resident oi such assessment dis- 
 
 1366, po't, p. 104.' trict ; and in case of a vacancy occurring in the office of assessor 
 
 Id cise of n- ^y reason of death or any other cause, the assistant assessor of 
 
 caocy m the omce ,*' ■ , . . . "^ , . , , • i i v • 
 
 of assessor. the assessment district in which the assessor resided at the time 
 
 of the vacancy occurring shall act as assessor until an appoint- 
 ment filling the vacancy shall be made. 
 Collectors to give Sec. 9. And be it further enacted. That before any collector 
 
 '""'^' shall enter upon the duties of his office, he shall execute a bond 
 
 for such amount as shall be prescribed by the Commissioner of 
 Internal Revenue, under the direction of the Secretary of the 
 Treasury, with not less than five sureties to be approved by the 
 
 Oonditions thereof. Solicitor of the Treasury, conditioned that said collector shaQ 
 faithfully perform th# duties of his office according to law, and 
 shall justly and faithfully account for and pay over to the United 
 States, in compliance with the order or regulations of the Secre- 
 tary of the Treasury, all public moneys which may come into his 
 hands or possession; which bond shall be filed in the office of the 
 First Comptroller of the Treasury. And such collector, shall. 
 Bond may be from time to time, renew, strengthen, and increase his official 
 
 """* ■ bond, as the Secretary of the Treasury may direct, with such fur- 
 
 ther conditions as the Commissioner shall prescribe. 
 
Sec. 10. And he it further enacted, ThsA, each collector shall Bep"'? «<'"«='- 
 be authorized to appoint, by an instrument of writing under his 
 hand, as many deputies as he may think proper, to be by him 
 compensated for their services, and also to revoke any such ap- 
 pointment, giving such notice thereof as the Commissioner of 
 Internal Eevenue shall prescribe ; and may require bonds or*other Bonds may be 
 
 1 o -IT J 1 1 required. 
 
 securities, and accept the same, trom such deputy ; and each such Duties and poit^ 
 deputy shall have the like authority, in every respect, to collect *"■ i 
 
 the duties and taxes levied or assessed within the portion of the 
 district assigned to him which is by this act vested in the collector 
 himself; but each collector shall, in every respept, be respon- CoUector respon- 
 sible both to the United States and to individuals, as the case deputies, 
 may be, for all moneys collected, and for every act done by any 
 of his deputies whilst acting as such, and for every omission of duty. 
 
 Sec. 11. And he it furSier enacted, That it shall be the duty 
 of any person, partnership, firm, associaltion, or corporation, made Persons liaWe to 
 liable to any duty, license, stamp, or tax imposed by law, when liBt^orretunu" 
 not otherwise provided for, on or before the first Monday of May 
 in each year, and in other cases bfefore the day of levy, to make 
 a list or return, verified by oath or afSrmation, to the assistant ^tum to »» 
 assessor of the district where located, of the amount of annual in- 
 come, the articles or objects charged with a special duty or tax, Nature of return. 
 the quantity of goods, wares, and merchandise made or sold, and 
 charged with a specific or ad valorem duty or tax, the several 
 rates and aggregate amount, according to the respective provisions 
 of this act, and according to the forms and regulations to be pre- 
 scribed by the Commissioner of Internal Revenue, under the 
 direction of the Secretary of the 'Treasury, for which such person, 
 partnership, firm, association, or corporation is liable to be assessed. 
 
 Sec. 12. And he it further enacted. That the instructions, 
 regulations, and directions, as hereinbefore mentioned, shall be Beguiations of 
 binding on each assessor and his assistants, and on each collector wndSgonaUper- 
 and his deputies, and on all otlfer persons, in the performance of '""'• 
 the duties enjoined by or under this act ; pursuant to which in- 
 structions the said assessors shall, on the first Monday of May in 
 each year, and from time ' to time thereafter, in accordance with 
 this act, direct and cause the several assistant assessors to proceed 
 through every part of their respective districts, and inquire after „rf to osmvals'to^ 
 and concerning all persons being within the assessment districts triots. 
 ■where they respectively reside, owning, possessing, or having the 
 care or management of any property, goods, wares, and merchan- Duties of assist- 
 dise, articles, or objects liable to pay any duty stamp, or tax, in- ""' "^^^^o"- 
 eluding all persons liable to pay a licence or other duty, under the 
 provisions of this act, and to make a list of the owners, and to 
 value and enumerate the said objects of taxation respectively, by 
 reference to any lists of assessment or collection taken under the 
 laws of the respective States, to any other^ records or documents, 
 to the written list, schedule, or return required to be made out and 
 delivered to the assistant assessor, and by all other lawful ways 
 and meanj, in the manner prescribed by this act, and in conformity 
 with the regulations and instructions before mentioned. 
 
 Sec. 13. And he it further enacted. That if any person liable „r*fj^^t°'|,^rfCT 
 to pay any duty or tax, or owning, possessing, or having the care person disclosing. 
 or management of property, goods, wares, and merchandise, articles 
 or objects liable to pay any duty, tax, ov license, shall fail to make 
 
6 
 
 and exhibit a list or return required by law, but shall consent to 
 disclose the particulars of any and all the property, goods, wares, 
 and merchandise, articles and objects liable to pay any duty or 
 tax, or any business or occupation liable to pay any license, as 
 List to be read to aforesaid, then, and in that case, it shall be the duty of the oificer 
 
 and consented to t -, ■,. i.i-i- t»ii -i 
 
 by the person u- to make such list Or return, which bemg distmctly read, consented 
 able to tax. ^^ g^^ sisned and verified by oath or affirmation by tlie person 
 
 Tobesignedand '.=■ . ■, ■ ^, j ^ 
 
 Verifled by oath or SO owning, possessing, or having the care and management as 
 affirmation. aforesaid, may be received as the list of such person. 
 
 "^Bnt^^of asristant ^^^' ^^' -^"^ ** *' Z"'"'^*'' enacted, [That in case any person 
 
 assessors where shall be absent from his or her residence or place of business at 
 
 when^ann^^^Su ^^^ time an assistant assessor shall call for the annual list 6r 
 
 are oaUed for. returiT, and no annual list or return has been rendered by such 
 
 person to the assistant assessor as required by law, it shall be the 
 
 duty of such assistant assessor to leave at such place of residence 
 
 or business, with some one of suitable age and discretion, if such 
 
 be present, otherwise to deposit in the nearest post office, a note or 
 
 memorandum, addressed to such person, requiring him or her to 
 
 render to such assistant assessor the list or return required by law 
 
 within ten days from the date of such note or memorandum, veri- 
 
 rendering list""' ^^^ ^7 "^''^ °^' affirmjition. And if any person, on being notified 
 
 delivering any or required as aforesaid, shall refuse or neglect to render such list 
 
 * ^ ■ or return within the tiYne required as aforesaid, or if any person 
 
 without notice as aforesaid, shall not deliver a monthly or other 
 
 list or return at the time required by law, or if any person shall 
 
 deliver or disclose to any assessor or assistant assessor any list, 
 
 statement, or return which, in the opinion of the assessor, is false 
 
 or fraudulent, or contains any understatement or undervaluation, 
 
 it shall be lawful for the assessor to summon such person, his 
 
 Books, &c., may agent, or other person having possession, custody, or care of books 
 
 ' of account containing entries relating to the trade or business of 
 
 such person, or any other persons he may deem proper, to appear 
 
 before such assessor and produce such book, at a time and plaqe 
 
 therein named, and to give testimony or answer interrogatories 
 
 under oath or affirmation respecting any objects liable to tax as 
 
 aforesaid, or (he lists, statements, or returns thereof, or any trade, 
 
 and witnesses business, or profession liable to any tax as aforesaid. And the 
 
 summoned. * « . t •' . , . ^ ■, 
 
 assessor may summon as aforesaid, any person residing or lound 
 within the State in which his district is situated. And when the 
 person intended to be summoned does not reside and cannot be 
 Assessor may en- found within such State, the assessor may enter any collection 
 Sstricf an'd'lhere district wherc such person may be found, and there make tlie ex- 
 make examination, amination hereinbefore authorized.' And to this end he shall there 
 have and may exercise all the power and authority he has or may 
 lawfully exercise in the district for which he is commissioned. 
 Summons how The summons authorized by this section shall in all cases be 
 served by an assistant assessor of the district where the person 
 to whom it is directed'may be found, by an attested copy delivered 
 to such person in hand or left at his last and usual place of abode, 
 allowing such person at the rate of one day for each twenty-five 
 miles he may be required to travel, computed from the place of 
 Certificate of si!^. jervice to the place of examination; and the certificate of service 
 of what. signed by such assistant assessor shall be evidence of the facts it 
 
 states on the hearing of an application for an attachment, and 
 when the summons requires the production of books, it shall be 
 
sufflcieut if such books are described with reasonable certainty. 
 In case any person so summoned shall neglect or refuse to obey cafe' "orfiaiure S 
 such summons, or to give testimony, or to answer interrogatories 9iMy eunimons 
 as required, it shall be lawful for the assessor to apply to the 
 judge of the district court or to a commissioner of the circuit 
 court of the United States for the district within which the person 
 so summoned resides, for an attachment against such person as for 
 a contempt. It shall be the duty of such judge or commissioner Authority' and 
 to hear such application, ^nd, if satisfaMory proof be made, to,a,^^e°'r^o"'j.f" "J 
 issue an attachment, directed to some proper officer, for the arz-est commiasioner. 
 of such person, and upon his being brought before him to proceed 
 to a hearing of the case ; and upon such hearing the judge or 
 commissioner shall have power to make such order as he shall 
 deem proper, not inconsistent with the provisions of existing laws 
 for the punishment of contempts, to enforce obedience to the re- 
 quirements of the summons and punish such person for his default 
 or disobedience. It shall be the duty of the assessor or assistant Assessors may 
 assessor of the district within which such person shall have taxa- i^^^ "^™ *'^""' 
 ble property to enter into and upon the premises, if it be neces- 
 sary, of such person so refusing or neglecting, or rendering a 
 false or fraudulent list or return, and to make, according to the 
 best information which he can obtain, including that derived from 
 the evidence elicited by the examination of the assessor, and on '■^^ ^^y ™»^ 
 his own view and information, such list or return, according to assess tax. ' 
 the form prescribed, of the property, goods, wares, and merchan- 
 dise, and all articles or objects Uable to tax, owned or possessed 
 or under the care or management of such person, and assess the 
 duty or tax thereon, including the amount, if any, due for special 
 or income tax ; and in case of the return of a false or fraudulent 
 list or valuation, he shall add one hundred per centum to such Penalties to bo 
 tax ; and in case of a refusal or neglect, except in cases of sick- 
 HiCss or absence, to make a list or return, or to verify the same as 
 aforesaid, he shall add fifty per centum to such tax ; and in ■ case 
 of neglect occasioned by sickness or absence as aforesaid, the Further time 
 assessor may allow such further time for making and delivering when, &c. " "*" 
 such list or return as he may judge necessary, not exceeding 
 thirty days, and the amount so added to the tax shall, in all cases. Amount added. 
 be collected by the collector at the same time and in the same lectea™ ° " "" ' 
 manner as the tax ; and the list or return so made and subscribed Assessor's iist to 
 by such assessor or assistant assessor shall be taken and reputed *" ^«'* s""*- 
 as good and sufficient for all legal purposes.] 
 ~Sec. 15. And be it further enacted. That if any person shall , .Penalty for ma- 
 
 , ,. 1. . , . . ^ .1 King fraudulent re- 
 
 dehver or disclose to any assessor or assistant assessor appointed turu ; 
 in pursuance of law any false or fraudulent list, return, account, 
 or statement, with intent to defeat or evade, the valuation, enume- 
 ration, or assessment intended to be made, or if any person who . 
 being duly summoned to appear to testify, or to appear and pro- 
 duce such books as aforesaid, shall neglect to appear or to produce ^ ea" "Jdf'"^'" 
 said books, he .shall, upon conviction thereof before any circuit or duee books, 
 district court of the United States, be fined in any sum not ex- 
 ceeding one thousand dollars, or be imprisoned for not exceeding 
 one year, or both, at the discretion of the court, with costs of 
 prosecution. 
 
 Sec. 16. And be it further enacted, That whenever there shall ■ 
 be in any assessment district any property, goods, wares, and 
 
8 
 
 Tas^abie proper- merchandise, articles or objects, Dot owned or possessed by, or 
 
 rerfd™'' ^'^ "°"'' under the care or management of, any person within such district, 
 
 and ha'ble to be taxed as aforesaid, and no list of which shall have 
 
 been transmitted to the assistant assessor in the manner provided 
 
 by this act, it shall be the duty of the assistant assessor for such 
 
 district to enter into and upon the premises where such property 
 
 , is situated, and take such view thereof as may be necessary, and 
 
 to make lists of the same, according to the form prescribed, which 
 
 lists being subscribed by the said assessor, shall be taken and 
 
 reputed as good and sufficient lists of such property, goods, wares, 
 
 and merchandise, articles, or objects as aforesaid, for all legal 
 
 purposes. 
 
 Person haying Sec. 17. And be it further enacted, That any owner or person 
 
 i!t^another''SBtric^ having the care or management of property, goods, wares, and 
 
 limy make return merchandise, articles, or obiects, not lyins; or being within the ■ 
 
 111 the district ,'...',., ^^ • ^ i P. i ■ i i 
 
 where he rcaiiics. asscssmcut district in which he resides, shall be permitted to make 
 out and deliver the lists .thereof required by this act (provided the 
 assessment district in which the said objects of duty or taxation 
 are situated is therein distinctly stated) at the time and in the 
 manner prescribed to the assistant assessor of the assessment dis- 
 trict wherein such person resides. And it ^shall be the duty of 
 Tjst to be trans- ^^c assistant assessor who receives any such list to transmit the 
 
 mil (<■<! to other dia- same to the assistant assessor where such objects of taxation are 
 
 tio'ii. "' °^ situate, who shall examine such list ; and if he approves the same, 
 
 he shall retura it to the assistant assessor from whom he received 
 it, with his approval thereof; and if he fails to approve the same, 
 he shall make such alterations therein and additions thereto as he 
 may deem to be just and proper, and shall then return the said 
 list to the assistant assessor from whom it was received, who shall 
 proceed, in making the assessment of the tax upon the list by him 
 so received, in all respects as if the said list had been made out 
 by himself. 
 Annual, month- Sec. 18. And be it further enacted, That the lists aforesaid 
 
 jL'ts.*" ^'^^ shall, where not otherwise specially provided for, be taken with 
 reference to the day fixed for that pjirpose by this act, as afore- 
 said ; and where duties accrue at other and diiferent times, the 
 list shall be taken with reference to the time when said duties be- 
 come due, and shall be denominated annual, monthly, and special 
 lists. And the assistant assessors, respectively, after collecting 
 the said lists, shall proceed to arrange the same, and to make two 
 AiphabcticaUist general lists — the first of which- shall exhibit, in alphabetical 
 
 of resudents ; order, the names of all persons, fii-ms, companies, or corporations 
 liable to pay any duty, tax, or license under this act, residing 
 within the assessment district, together with the value and assess- 
 ment or enumeration, as the case may require, of the objects 
 liable to duty or taxation within such districts for which each 
 such person is liable, or for which any firm, company or corpora- 
 tion is liable, with the amount of duty or tax payable thereon ; and 
 the second list shall exhibit, in alphabetical order, the names of 
 of non-resi- all persous residing out of the collection district who own prop- 
 
 ^""'*' erty within the district, together with the value and assessment 
 
 or enumeration thereof, as the case may be, with the amount of 
 
 duty or tax payable thereon as aforesaid. The forms of the said 
 
 Form to be pre- general list shall be devised and prescribed by the assessor, under 
 
 mSsionen^ *^°'"" the direction of the Commissioner of Internal Revenue, and lists 
 
9 
 
 taken according to such forms shall be made out by the assistant Lists to be re- 
 assessors and delivered to the assessor within thirty days after ant"w1tMn thirty 
 the day fixed by this act as aforesaid, requiring lists from indi- days. 
 viduals; or where duties, licenses, or taxes accrue at other and other lists to be 
 diiFerent times, the lists shall be delivered from time to time as tim" to time. """ 
 they become due. 
 
 Sec. 19. And be it further enacted, [That the assessor for each J"'y 13, 1866. 
 collection district shall give notice by advertisement in one news- be'^adTCTtised'and 
 paper published in each county within said district, and if there notices posted. 
 be none pubUshed in any county of the district, then in a newspa- 
 per pubUshed in the collection district adjoining thereto, and shall 
 post notices in at least four public places, within each assessment 
 district, and shall mail a copy of such notice to each postmaster in 
 ' his district, to be posted in his office, stating the time and place 
 within said collection district when and where appeals will be Appeals, 
 received and determined relative to any erroneous or exces.sive 
 valuations, assessments, or enumerations' by the assessor or assist- 
 ant assessor returned in the annual list, and such notice shall be 
 advertised and posted by the assessor and mailed as aforesaid at 
 least ten days before the time appointed for hearing said appeals. 
 And it shall be the duty of the assessor for each collection- Ws's may be in- 
 district, at the time fixed for hearing such appeals, as aforesaid *"' 
 to submit the proceedings of the assessor, and assistant assessor, 
 aiid the annual lists taken and returned as aforesaid, to the inspec- 
 tion of any and all persons who may apply for that purpose. 
 And such assessor is hereby authorized at aiiy time to hear and AssessMstoheai 
 detei-mine in a summary way, according to law arid right, upon "W"^*- 
 any and all appeals which may be exhibited against the proceed- 
 ings of the said assessor or assistant assessors, and the office or 
 principal place of business of the said assessor shall be open 
 .during the business hours of each day, for the hearing of appeals 
 by parties who shall appear voluntarily before him : Provided, 
 That no appeal shall be allowed to any party after he shall No appeal after 
 have been duly assessed, and the annual list containing the assess- Jo cou^ctor!"' °'°' 
 ment has been transmitted to the collector of the district. And 
 all appeals to the assessor, as aforesaid, shall be made in writing, Appeau to be in 
 and shall specify the particular cause, matter, or thing respecting ''" ™^' 
 which a decision is requested,' and shall, moreover, state the 
 ground or principle of error complained of. And the assessor Assessor may 
 
 o ^ ^ . . ^ . rectify assess- 
 
 shall have power to re-examme and determme upon the assess- menta, &c. 
 
 ments and valuations and rectify the same as shall appear just 
 
 and equitable; but such valuatipn, assessment, or enumeration Assessment not 
 
 shall not be increased without a previous notice of at least five ^thont fivrsaya' 
 
 days to the party interested to appear and object to the same if no""- 
 
 he judge proper, which notice shall be in writing and left at the 
 
 dwelling-house, office^ or place of business of the party by such 
 
 assessor, assistant assessor, or other person, or sent by mail to 
 
 the nearest or usual post office address of said party : Provided 
 
 further, That on the hearing of appeals it shall be lawful for 
 
 the assessor to require by summons the attendance of witnesses ^ witnesses may 
 
 1 .^ li'pii^ ,..,i be summoned and 
 
 and the production ot books oi account m the same manner books produced. 
 and under the same penalties as are provided in cases of refusal Penalties foi 
 or neglect to' furnish lists or returns. The costs for the attend- "'k'*"'" 
 ance and mileage of said witnesses shall be taxed by the assessor 
 and ^aid by the delinquent parties, or by the disbursing agent 
 
10 
 
 Fees of witnesses, for the distrfct, oti Certificate of the assessor, at the rates allowed 
 
 to witnesses in the district courts of the United States.] 
 July 13, 1866. Sec". 20. And be it further enacted, [That the assessor of each 
 
 fo^'^B^Msis""*' collection district shall, immediately after the expiration of the time 
 ma,ke lists. for hearing appeals concerning taxes returned in the annual list, 
 
 and from time to time, as taxes become liable to be assessed, make 
 out lists containing the sums payable according to law upon every 
 subject of taxation for each collection district ; which list shall con- 
 Contents of lists, tain the name of each person residing within the said district or 
 owning or having the care or superintendence of property lying' 
 within the said district, or engaged in any business or pursuit which 
 is liable to any tax when such person or persons are known, to- 
 gether with the sums payable by each ; and where there is any 
 last of property property within any collection district liable to tax, not owned or 
 of non residents, occupied by or under the superintendence of any person resi- 
 dent therein, there shall b'e a separate list of such property, 
 specifying the sum payable, and the names of the respective 
 to be sent to proprietors when known. And the assessor making out any such 
 TrterfMrson'u^ Separate list shall transmit to the assessor of the district where 
 We resides or does the pcrsous liable to pay such tax reside, or shall have their 
 business. principal place of business, copies of the list of property held by 
 
 persons so liable to pay such tax, to the end that the taxes assessed 
 under the provisions of this act may be paid within the collection dis- 
 trict where the persons liable to pay the same reside, or may have 
 Annual lists to their principal place of business. And in 'all other cases the 
 
 be sent collectors . i i ii ^ ■ i_ j. ^u n x ^ xi i 
 
 witiiin ten days Said assessor shall turnish to the collectors oi the several 
 
 "^ hearing ap- collection districts, respectively, within ten days after the time 
 of hearing appeals concerning taxes returned in the annual list, 
 and from time to time thereafter as required, a certified copy 
 of such list or lists for their proper collection districts. And 
 in case it shall be ascertained that the annual list, or any other 
 list, which may have been, or which shall hereafter be, delivered 
 to any collector, is imperfect or incomplete in consequence of 
 Amount omitted the omission of the names of any persons or parties liable to 
 
 ^°™re'turned"'in t^x, or in conscqucnce of any omission, or understatement, or 
 
 special list witiiin undervaluation, or false or fraudulent statement contained in any 
 return or returns made by any persons or parties liable to tax, 
 the said assessor may, from time to time, or at any time within 
 fifteen months from the time of the passage of this act or from 
 the time of the delivery of the list to the collector as aforesaid, 
 enter on any monthly or special list the names of such persons 
 Contents of epe- or parties so omitted, together with the amount of tax for which 
 
 eiai lists. ^^^ .^^^ have been or shall become liable, and also the names 
 
 of the persons or parties in respect to whose returns, as afore- 
 said, there has been or shall be any omission, undervaluation, un- 
 derstatement, or false or fraudulent statenjpnt, together with the 
 amounts for which such persons or parties may be liable, over 
 and above the amount for which they may have been, or shall 
 be, assessed upon any return or returns made as aforesaid, and 
 Lijts to be re- shaU. Certify or return said list to thp collector as required by 
 
 iM™rf *" ™ law. And all provisions of law for the' ascertainment of liability to 
 
 any lax, or the assessment or collection thereof, shall be held 
 
 to apply, as far as may be necessary, to the proceedings herein 
 
 "Duty" to authorized and directed. And whenever the word '"duty" is 
 
 when, &0. ' used in this act, or in the acts to which this is an amendment, it 
 
11 
 
 shall be construed to mean "tax" whenever such construction 
 shall be necessary in order to effect the purposes of said act.] 
 
 'Sec. 21. And be it further enacted, That every assessor Or as- Penalty for mis- 
 sistant assessor who shall enter upon and perform the duties of his ^"esjor or assist- 
 ofEce without having taken the oath or affirmation required by ""t. 
 law, or who shall wilfully, neglect to perform any of the du- 
 ties prescribed by this act at the time and in the manner herein 
 designated, or who shall knowingly make any false or fraudulent 
 list or valuation or assessment, or shall demand or receive any 
 compensation, fee, or reward other than those provided for herein 
 for the perfoijmance of any duty, or shall be guilty of extortion 
 or wilful oppression in office, shall, upon conviction thereof in any 
 circuit or district court of the United States having jurisdiction 
 thereof, be subject to a fine of not exceeding one thousand dollars, 
 or to imprisonment for not exceeding one year, or both, at the dis- 
 cretion of the court, and shall be dismissed from office, and shall 
 be forever disqualified from holding any office under the govern- 
 ment of the United States. And one half of the fine so imposed 
 shall be for the use of the United States, and the other half for ^'j?.™''"?? "* 
 the use of the informer, who shall be ascertained by the judgment ' 
 
 of the court ; and the said court shall also render judgment against 
 the said assessor or assistant assessor for the amount of damages 
 sustained in favor of the party injured, to be collected by exe- 
 cution. 
 
 Sec. 22. And be it further enacted, [That there shall be al- juiyi3,i866. 
 lowed and paid to the several assessors a salary of fifteen hundred Saiaryofa 
 dollars per- annum, payable quarterly ; and, in addition thereto, 
 where the receipts of the collection district shall exceed the sum Commia 
 of one hundred thousand dollars, and shall not exceed the sum of 
 four hundred thousand dollars annually, one-half of one per 
 centum upon the excess of receipts over one hundred thousand 
 dollars. Where the receipts of a collection district shall exceed 
 four hundred thousand dollars, and shall not exceed six hundred 
 thousand, one-fifth of one per centum upon the excess of receipts 
 over four hundred thousand dollars. Where the receipts shall 
 exceed six hundred thousand dollars, one-tenth of one per centum . 
 upon such excess ; but the salary of no assessor shall in any case 
 exceed the sum of four thousand dollars. And the several asses- ^tnm'* *" **""* 
 sors shall be allowed and paid the sums actually and necessarily 
 expended, with the approval of the Commissioner of Internal 
 Revenue, for office-rent; but no account for such rent shall be omce-rent. • 
 allowed or paid until it shall have been verified in such manner 
 as the Commissioner shall require, and shall have been audited 
 and approved by the proper officer of the Treasury Department. 
 And the several assessors shall be paid, after the account thereof 
 shall have been rendered to and approved by the proper officers of 
 the treasury, their necessary and reasonable charges for clerk-hh-e ; cierk-hiie. 
 but no such account shall be approved unless it shall state the 
 name or names of the clerk or clerks employed and the precise 
 periods of time for which they were respectively employed, and 
 the rate of compensation agreed upon, and shall be accompanied 
 by an affidavit of the assessor stating that such service was actu- 
 ally required by the necessities of his office, and was actually ren- 
 dered, and also by the affidavit of each clerk;, stating that he has 
 rendered the service ciiarged in such account on his behalf, the 
 
. 12 
 
 oompensation agreed upon, and that lie has not paid, deposited, or 
 assigned, or contracted to pay, deposit,. or assign any part of such 
 compensation to the use of any other person, or in any way, di- 
 rectly or indirectly, paid or given, or^ contracted to pay or give, 
 any reward or compensation for his office or employment, or the 
 emoluments thereof ; and the chief clerk of any such assessor is 
 Chief clerk may hereby authorized to administer, in the absence of the assessor, 
 
 adnuiustor oaths, ^^^.j^ Q^jjjg qj. affirmations as are required by this act. And there 
 Payor a3sistant shall be allowed and paid to each assistant assessor four dollars 
 
 Mscteors. for every day actually employed in collecting lists and making 
 
 valuations, the number of days necessary for that purpose to be 
 certified by the assessor, and three dollars for every hundred per- 
 sons assessed contained in the tax list, as completed and delivered 
 by him to the assessor ; and twenty-flve cents for each permit 
 granted, for making tobacco and snuff, or cigars ; and assistant as- 
 sessors may be allowed, in the settlement of their a,ccounts, such 
 sum as the Commissioner of Internal Revenue shall approve, not 
 
 Offlce-rent. exceeding three hundred dollars per annum, for office-rent ; but no 
 
 account for such rent shall be allowed or paid until it shall have been 
 
 verified, in such manner as the Commissioner of Internal Revenue 
 
 may require, and shall have Been audited and approved by the 
 
 Pay when em- proper officers of the Treasury Department ; and assistant assessors, 
 
 ployed outside bf when employed outside of the town in which they reside, in ad- 
 
 the town la which ... V "^ . i, i t i i i-, i . i 
 
 they reside. uition to the Compensation now allowed by law, shall, during such 
 
 time so employed, receive one dollar per day ; and the said assess- 
 ors and assistant assessors, respectively, shall be paid, after the 
 account thereof shall have been rendered to Eind approved by the 
 Stadonory, blank P''oper officers of the treasury, their necessary and re9,sonable 
 book8,aud postage, charges for Stationery and blank books used in the discharge -of 
 their duties, and for postage actually paid on letters and docu- 
 ments received and sent, and relating exclusively to official busi- 
 ness, and for money actually paid for publisliing notices requii'ed 
 Accounts to be by this act : Provided, That no such account shall be approved 
 TCrifiedbyoath. yjiiggg jt ghall state the date and the particular item of every 
 such expenditure, and shall be verified by the oath or affirmation 
 of such assessor or assistant assessor ; and the compensation herein 
 specified shall be in full for all expenses not otherwise particularly 
 Commissioner authorized : Provided further, That the Commissioner of Internal 
 may contract^ for Revenue may, under such regulations as may be established by 
 ery, blank books, the Secretary of the Treasury, after due public notice, receive 
 Mstora^coUeJitorei l^ids and make contracts, for supplying stationery, blank books, 
 &c. and blanks to the assessors, assistant assessors, and collectors in 
 
 the several collection districts : Provided further, That the Secre- 
 Additiona,! com- tary of the Treasury shall be, and he is hereby, authorized to fix 
 to^s. " °^'^' ^^'^^ additional rates of compensation to be made to assessors and 
 assistant assessors in cases where a collection district embraces 
 more than a single congressional district, and to assessors and as- 
 sistant assessors, revenue agents, and inspectors in Louisiana, 
 Georgia, South Carolina, Alabama, Florida, Texas, Arkansas, 
 North Carolina, Mississippi, Tennessee, California, Nevada, and 
 Oregon, and the Territories, as may appear to him to be just and 
 equitable, in consequence of the greater cost of living and travel- 
 ling in those States and Territories, and as may, in "his judgment, 
 Not to exceed be necessary to secure the services of competent officers ; but, the 
 the^rate of S5000 a compensation thus allowed shall not exceed the rate of five thou^ 
 
13 
 
 sand dollars per annum. Collectors of internal revenue acting; as . Cmtain collectors 
 
 T I • S» 1 11 1 11 1 11 1 -11 /■ ■ to be allowed cei 
 
 disbursing oincers shall be allowed all bills oi assistant assessors tain buis paid by 
 lieretofore paid by them in pursuance of the directions of the ""™' 
 CJommissioner of Internal Revenue, notwithstanding the assistant 
 assessor did not certify to hours therein, or that two dollars per 
 diem was deducted from his salary or comp'ensation before com- 
 putation of the tax thereon.] 
 
 Sec. 23. And be it further enacted, That if any assessor shall Fraud in ap- 
 demand of, or receive directly or indirectly from, any assistant tan't'S™s*8or.''^'^ 
 assessor, as a condition of his appointment to or continuance in his 
 said office of assistant assessor, any portion of the compensation 
 herein allowed such assistant assessor, or any other considera- 
 tion, such assessor so offending shall be summarily dismissed from 
 office, and shall be liable to a fine of not less than five hundred 
 dollars upon conviction of said offence in any district or circuit ^^^'y- 
 court of the United States of the district in which such offence 
 may be committed. . 
 
 Sec. 24. And be it further enacted, That assistant assessors Assistant asses- 
 shall make out their accounts for pay and charges allowed by law Iceounts"*'" ""' 
 monthly, specifying each item and including the date of each day 
 of service, and shall transmit the same verified by oath or affirma- 
 tion to the assessor of the district, who shall thereupon examine 
 the same, and, if it appear just and in accordance with law, he 
 shall, indorse his approval thereon, but otlierwise shall return the 
 same with objections. Any such account so approved may be Acconnt to be 
 presented by the assistant assessor to the collector of the district approved by aa- 
 for payment, who shall thereupon pay the same, and when re- and' paid by coi- 
 ceipted by the assistant assessor, be allowed therefor upon pre- '"''°''" 
 sentation to the Commissioner of Internal Eevenue. Where any 
 account, so transmitted to the assessor, shall be objected to, in 
 whole or in part, the assistant assessor may appeal to the Com- Assistant aracs- 
 missioner of Internal • Revenue, whose decision on the case shall comnrissioner." ' 
 be final. And should it appear at any time, that any assessor 
 ias knowingly or negligently approved any account, as aforesaid, Amonnt negii- 
 allowing any assistant assessor a sum larger than was due accord- g™"y approved 
 
 1 . 1 11 1 1 1 n 1 ^ * . • /. T "y assessor to be 
 
 ing to law, it siiall.be the duty ot the Commissioner of Internal deducted from his 
 Revenue, upon proper proof thereof, to deduct the sum so allowed Ifi^it. °°"''°'"' 
 from any pay which may be due to such assessor ; or the Commis- 
 sioner as aforesaid may direct a suit to be brought in any court 
 of competent jurisdiction against the assessor or assistant assessor 
 in default, for the recovery of the amount knowingly or negli- 
 gently allowed, as hereinbefore mentioned: [Provided, That in July 13, 1866. 
 calculating the commissions of assessors and collectors of inter- commissions of 
 nal revenue in districts whence cotton or distilled spirits are fSs hi "districts 
 shipped in bond to be sold in another district, one-half the amount whence or to wMcii 
 of tax received on the quantity of cotton or spirits so shipped shall spirits are shipped, 
 be added to the amount on which the commissions of such assessors 
 and collectors are calculated; and a corresponding amount shall 
 be deducted from the amount on which the commissions of the 
 assessors and collectors of the districts to which such cotton or 
 spirits are shipped are calculated.]. 
 
 Sec. 25. And be it further enacted. That there shall be allowed Compensation of 
 to collectors, in. full compensation for their 'services and that of "o"""*"™- 
 their deputies, a salary of fifteen hundred dollars per annum, to Salary. 
 ■ be paid quarterly, and in addition thereto a commission of three 
 
 9 
 
14 
 
 „ , per centum upon the first hundred thousand dollars, and a com- 
 
 eoiioctora. mission of one per centum upon all sums above one hundred 
 
 thousand dollars and not exceeding four hundred thousand dollars; 
 and a commissiorl of 5ne-half of one per centum on all sums above 
 four hundred thousand dollars and not exceeding one million of 
 dollars, and one-eighth of one per centum on all sums above one 
 million of dollars, such commissions to be computed upon the 
 amounts by them respectively collected and paid over and ac- 
 counted for under the instructions of the Treasury Department. 
 And there shall be further paid, after the account thereof has 
 been rendered to and approved by the proper officers of the treais- 
 ury, to each collector his necessary and reasonable charges for 
 stationery, blank advertising. Stationery, and blank books used in the performance 
 age. ' "^ of his official duties, and for postage actually paid on letters and 
 
 documents received or sent, and exclusively relating to official • 
 business ; but no such account shall be approved unless it sha,ll 
 state the date and the particular items of every such expenditure, 
 and shall be verified by the oath or affirmation of the collector : 
 Secretary may And provided, That the Secretary of the Treasury be authorized 
 lowance'Li''MrtiUa ^ make such further allowances, from time to time, as may be 
 cases. reasonable in cases in which, from the territorial extent of the dis- 
 
 trict, or from the amount of internal duties collected, or from other 
 circumstances, it may seem just to make such allowances. 
 Juiyi3, 1S66. Sec. 26. And be it further enacted, [That in the adjustment of 
 
 Fiscal year to be the accounts of assessors and collectors of internal revenue which 
 
 observed in adjust- ,,, « ii..i^t .-i -.-. 
 
 ing accounts. Shall accrue alter the thirtieth of June, eighteen hundred and 
 sixty-four, and in the payment of their compensation for services 
 after that date, the fiscal year of the treasury shall be observed ; 
 and where such compensation, or any part of it, shall be by com- 
 missions upon assessments or collections, and shall during any year, 
 If new appoint- in consequence of a new appointment, be due to more than one 
 toryearTcomt'is- assessor or collector in the same district, such commission shall be 
 Eions to be appor- apportioned between such assessors or collectors ; but in no case 
 shall, a greater amount of the commissions be allowed to two or 
 more assessors or collectors in the same district than is or may be 
 authorized by law to be allowed to one assessor or collector. 
 Salaries and And the salary and commissions of assessors and collectors here- 
 tofore^rned. °''^' toforc earned and accrued shall be adjusted, allowed, and paid in 
 conformity to the provisions of this section, and not otherwise ; 
 No payment to but no payment shall be made to assessors or collectors on account 
 » ^r™a«^died!' of Salaries or commissions without the certificate of the Commis- 
 sioner of Internal Eevenue, that all reports required by law or 
 regulation have been received, or that a satisfactory explanation 
 has been rendered to him of the cause of the delay.] 
 Coueotor to sign ^f^/ 27- And be it further enacted, That each collector, on 
 triplicate receipts receiving, from time to time, lists and returns from the said assess- 
 ftom assessor!'™ ors, shall subscribe three receipts : one of which shall be made 
 upon a full and correct copy of each Ust or return, and be deliv- 
 ered by him to, and shall remain with, the assessor of his collec- 
 tion district, and shall be open to the inspection of aniy person who 
 may apply to inspect the same ; and the other two shall be made 
 upon aggregate statements of the lists or returns aforesaid, ex- 
 hibiting the gross amount of taxes to be collected in his collection 
 district, one of which aggregate statements and receipts shall be 
 transmitted to the Commissioner of Internal Revenue, and the 
 other to the First Comptroller of the Treasurv. 
 
15 
 
 Sec. 28. And he it further enacted, [Th^t eacli of said collectors July 13, 1866. 
 Bhall, within twenty days after receiving his annual collection list collectors to ad- 
 from the assessors, give notice, by advertisement in one newspaper where taxe" ma 
 published in each county in his collection district, if there be any, pnybie ; 
 ' and if not, then in a newspaper published in an adjoining 
 county, and by notifications to be posted in at least four public 
 places in each county in his collection district, that the said taxes 
 have become due and payable, and state the time and place within 
 said county at which he or his deputy will attend to receive the 
 same, which time shall not be less than ten days aQer the date of 
 such notification, and shall send a copy of such notice by mail to 
 each postmaster in the county, to be posted in his office. And if to demand pay- 
 any person shall neglect to pay, as aforesaid, for more than ten ment personaUy or 
 days, it shall be the duty of the collector or his deputy to issue to ^ ™* ' 
 such person a notice, to be left at his dwelling or usual place of 
 business, or be sent by mail, demanding the payment of said 
 taxes, stating the amount thereof, with a fee of twenty cents for Fees for notice 
 the issuing and service of such notice, and with four cents for »i"i'™Tel. 
 each mile actually and necessarily travelled in serving the same. 
 And if such persons shall not pay the taxes, and the fee of 
 twenty cents and mileage as aforesaid, within ten days after the 
 service or the sending by mail of such notice, it shall be the duty 
 of the collector or his deput)"^ to collect the said taxes, and fee of if taxes are not 
 twenty cents and mileage, with a penalty of ten per centum addi- '^^J^ taxes'^and 
 tional upon the amount of taxes. And with respect to all such penalty, &c. 
 taxes as are not included in the annual lists aforesaid, and all Taxes not in- 
 taxes the collection of which is not otherwise provided for in this St**"* '"■ '""'"»' 
 act, it shall be the duty of each collector, in person or by deputy, 
 to give notice and demand payment thereof, ia the manner last 
 mentioned, within ten days from and after receiving the list 
 thereof from the assessor, or within twenty days from and after 
 the expiration of the time within which such tax should have 
 been paid ; and if the annual or other taxes shall not be paid collector when 
 within ten days from and after such notice and demand, it shall '""J'^'™"- 
 be lawful for such collector, or his deputies, to proceed to 
 collect the said -taxes, with ten per centum additional thereto, 
 as aforesaid, by distraint and sale of the goods, chattels, or 
 effects, including stocks, securities, and evidences of debt, of the 
 persons delinquent as aforesaid. And in case of distraint, it-* proceedings in 
 shall be the duty of the officer charged with the collection to "^'^ "^ distraint. 
 make, or cause to be made, an account of the goods or effects dis- 
 trained, a copy of which, signed by the officer making such 
 distraint, shall be left with the owner or possessor of such goods 
 or effects, or at his or her dwelling or usual place of business, with 
 some person of suitable age and discretion, if any such can be 
 found, with a note of the sum demanded, and the time and place 
 of sale ; and the said officer shall forthwith cause a notification to 
 be published in some newspaper within the county wherein said 
 distraint is made, if there is a newspaper published in said county, 
 or to be publicly posted at the post-office, if there be one 
 within five miles, nearest to the residence of the person whose 
 property shall be distrained, and in not less than two other public 
 places, which notice shall specify the articles distrained, and the 
 time and place for the, sale thereof, which time shall not be less Length of notice 
 than ten nor more than twenty days from the date of suph notifi- ^f°^^ sale- 
 
16 
 
 cation to the owner or possessor of the property and the publica- 
 tion or posting of such notice as herein provided, and the place 
 Place of sale. proposed for sale shall not be more than five miles distant from the 
 place of making such«distraint. And said sale may be adjourned 
 ^(^ournment of fpQnj time to time by said officer, if he shall think it advisable to 
 do so, but not for a time to exceed in all thirty days. And if 
 iTnpaadtax &c ^"^ person, bank, association, company, or corporation, liable to 
 to be a Uen 'from pay any tax, shall neglect or refuse to pay the same after 
 tune It was due. demand, the amount shall be a lien in favor of the United States 
 from the time,1it was due until paid, with the interest, penalties, 
 and costs that may accrue in addition thereto, upon all property 
 and rights to property belonging to such person, bank, association, 
 company, or corporation ; and the collector, after demand, may 
 Collectors, &c., levy. Or by warrant may authorize a deputy collector to levy 
 ^opertTandrighte "POi ^H property and rights to property belonging to such person, 
 of property. bank, association, company, or corporation, or on which the said 
 
 lien exists, for the payment of the sum due as aforesaid, with in- 
 terest and penalty for non-payment, and also of such further sum 
 as shall be sufficient for the fees, costs, and expenses of such levy. 
 Certificate of sale And in all cases of sale, as aforesaid, the certificate of such sale 
 cbaxt. "°'"''' shall transfer to the ^purchaser all right, title, and interest of such 
 delinquent in and to the property sold ; and where such property 
 Effect of certifl- shall consist of stocks, said certificate shall be notice, when re- 
 itOTks"/ "^° "' ceived, to any corporation, company, or association of said trans- 
 fer, and shall be authority to such corporation, company, or asso- 
 ciation to record the same on their books and records, in the 
 same manner as if transferred or assigned by the person or party 
 holding the same, in lieu of any original or prior certificates, 
 which shall be void, whether cancelled or not. And said certifi- 
 of securities or cates, where the subject of sale shall be securities or other evi- 
 deb" °"'''™'' "'^ <l6nces of debt, shall be good and valid receipts to the person 
 holding the same, as against any person holding, or claiming to 
 hold, possession of such securities or other evidences of debt. 
 Books relatiog to And all persons, and officers of companies or corporations, are 
 wSto be Mhib- required, on demand of a collector or deputy collector about to 
 ited to collector, distrain, or having distrained on any property or .rights of prop- 
 erty, to exhibit all books containing evidence or statements 
 relating to the subject or subjects of distraint, or the property or 
 rights .of property liable to disti'aint for the tax so due as afore- 
 Properiy dis- Said : Provided, That in any case of distraint for the payment of 
 trained to he re- tj^g taxes aforesUid, the goods, chattels, or effects so distrained 
 
 stored on payment , ,, , , i , ./> . 
 
 of tax and fees. shall and may be restpred to the owner or possessor, it prior to 
 the sale payment of the amount due shall be made to the proper 
 officer charged with the collection, together with the fees and 
 other charges ; but in case of non-payment as aforesaid, the said 
 Sale of goods in officers shall proceed to sell the said goods, chattels, or effects at 
 proceeV how dis* pubhc auction, and shall retain from the proceeds of such sale the 
 posed of. amount demandable for the use of the United States, and a com- 
 
 mission of five per centum thereon for his own use, with the fees 
 and charges for distraint and sale, rendering 'the overplus, if any 
 there be, to the person who may be entitled to receive the same : 
 Provided further, That there shall be exempt from distraint and 
 eir^ted^^m to- ^ale, if belonging to the head of a family, the school books and 
 tiaint. wearing apparel necessary for such family ; a,lso arms for personal 
 
 use, one cow, two hogs, five sheep and the wool thereof, provided 
 
17 
 
 the aggregate market value of said sheep shall not exceed fifty Property ex- 
 
 dollars ; the necessary food for such cow, hogs, and sheep for a Sut? ''""' '"*' 
 
 period not exceeding thirty days ; fuel to, an amount not greater 
 
 in value than twenty-five dollars ; provisions to an amount not 
 
 greater than fifty dollars ; household furniture kept for use, to an 
 
 amount not greater than three hundred dollars ; and the books, 
 
 tools, or implements of a trade or profession to an amount not 
 
 greater than one hundred dollars shall also be exempt ; and the 
 
 oflScer making the distraint shall summon three disinterested 
 
 householders of the vicinity, who shall appraise and set apart tji*''E™'*'°'*°' 
 
 to the owner the amount of property herein declared to be 
 
 exempt.] 
 
 Sec. 29. And le it further enacted, [That in all cases where •'"'^ ^^ ^^^*'- 
 property liable to distraint for taxes may not be divisible, so as to 1;^^^ ™o dirtralS 
 enable the collector by a sale of part thereof to raise the whole is not divisible, the 
 amount of the tax, with all costs, charges, and commissions, the ^^^^ ""^ ^ *°''*" 
 whole of such property shall be sold, and the surplus of the pro- 
 ceeds of the sale, after satisfying the tax, costs, and charges, shall Procwdsofauch 
 be paid to the person legally entitled to receive the same ; or if ^Jj^' '""' *"v°''«'i 
 he cannot be found, or refuse to receive the same, then such sur- 
 plus shall be deposited in the treasury of the United States, to be 
 there held for the use of the person legally entitled to receive the 
 same, until he shall make application therefor to the Secretary of 
 the Treasury, who, upon such application, and satisfactory proofs 
 in support thereof, shall, by warrant on the treasury, cause the 
 same to 'be paid to the applicant. And if any of the property ^cSse7to*^tht 
 advertised for sale as aforesaid is of a kind, subject to tax, and united states for 
 such tax has not been paid, and the amount bid for such property J^ ■""»"■!' of "i« 
 is not equal to the amount of such tax, the collector may purchase 
 the same in behalf of the United States for an amount not ex- 
 ceeding the said tax. And in all cases where property subject to 
 tax, but upon which the tax has not been paid, shall be seized 
 upon distraint, and sold, the amount of such tax shall, after de- pued?""' ° ^""^ 
 ducting the expenses of such sale, be first appropriated, out of the 
 proceeds thereof, to the payment of said tax. And if no assess- . Proceedings 
 ment of tax has -been made upon such property, the collector shall mcnt has been 
 make a return thereof in the form required by law and the as- p^^pertyr" °™'' 
 sessor shall assess the tax thereon. And all property so pur- such property 
 chased may be sold by said collector, under such regulations as ^y^^t^* whoshaii 
 may be prescribed by the Commissioner of Internal Revenue, render an account 
 And the collector shall render a distinct account of all charges "^ "^^ '"'°- 
 incurred in the sale of such property to the Commissioner of 
 Internal Revenue, who shall, by regulation, determine the fees ^J^^^^ll' ^°'' 
 and charges to be allowed in all cases of distraint and other seiz- 
 ures, or where necessary expenses for making such distraint or 
 seizure have been incurred ; and in case of sale the said collector surplus to be 
 shall pay into the treasury the surplus, if any there be, after de- p^;^;"'" ""^ '"'^ 
 fraying such fees and charges.] 
 
 Sec. 30. And be it further enacted, [That in any case where '"'^ ^^^ ^^^^• 
 goods, chattels, or effects sufficient to satisfy the taxes imposed by ^° °^ "^' ^^^ 
 law upon any person liable to pay the samft, shall not be found by 
 the collector or deputy collector whose duty it may be to collect 
 the same, he is hereby authorized to collect the same by seizure 
 and sale of real estate ; and the ofiicer making such seizure and 
 sale shall give notice to the person whose' estate is proposed to be 
 
18 
 
 sold, by giving him in hand or leaving at his last or usual place of 
 abode, if he has any such within the collection district where said 
 NoHce of time estate is situated, a notice, in writing,, stating what particular 
 and place of sale, ggt^te is proposed to be sold, describing the same with reasonable 
 certainty, and the time when and place where said officer proposes 
 to sell the same ; which time shall not be less than twenty nor 
 more than forty days from the time of giving said notice. And 
 the said officer shall also cause a notification to the same efiect to 
 Time ana method t,g published ig Some newspaper within the county where such 
 *' seizure is made, if any such there be, and shall also cause a like 
 notice to be posted at the post-office nearest to the estate to be 
 seized, and in two other.public places within the county ; and the 
 Place of sale. place of said sale shall not be more than five miles distant froni 
 the estate seized excejJt by special order of the Commissioner of 
 Internal Revenue. At the time and place appointed, the officer 
 ^'''•- making such seizure shall proceed to sell the said estate at public 
 
 auction, offering the same at a minimum price, including the ex- 
 pense of making such levy, and all charges for advertising and an 
 If real estite officer's fee of ten dollars. And in case the real estate so seized as 
 pwcete! "^ °'™™' aforesaid shall consist of several distinct tracts or parcels, the offi- 
 cer making sale thereof shall offer each tract or parcel for sale sepa- 
 rately, and shall, if he deem it advisable, apportion the expenses, 
 charges, and fees, aforesaid, to such several tracts or parcels, or to 
 any of them, in estimating the minimum price aforesaid. And 
 if no person offers for said estate the amount of said minimum 
 Estate may he price, the officer shall declare the same to be purchased by him 
 u°nuld States a'nd f<"" ^^^ United States, and shall deposit with the district attorney 
 deed deposited with of the United States a deed thereof as hereinafter specified and 
 district attorney, ppg^j^gj . otherwise, the same shall be declared to be sold to the 
 Aajoumment of highest bidder. And said sale may be adjourned from time to 
 time by said officer for not exceeding thirty days in all, if he shall 
 think it advisable so to do.- If the amount bid shall not be then 
 and there paid, the officer shall forthwith proceed to again seU 
 Property ""^y ^e g^id estate in the same manner ; and upon .sale and the payment 
 purchaser to com-, of the purchase money shall give to the purchaser a certificate of 
 piete purchase. purchase, which shall set forth the real estate purchased, for 
 whose taxes the same was sold, the name of the purchaser) 
 and the price paid therefor ; and if the said real estate be not re- 
 . deemed in the manner and within the time hereinafter provided, 
 then the said collector or deputy collector shall execute to the 
 said purchaser, upon his surrender of said certificate, a deed of 
 Deed to be made the real estate purchased by him as aforesaid, reciting the facts 
 tawT; '"* . set forth in said certificate, and in accordance with the laws of the 
 State in which such real estate is situate upon the subjecv'of sales 
 of real estate under execution, which said deed sliall be prima 
 of fects '^Btoted /acj'e evidence of the facts therein stated ; and if the proceedings 
 therein. . of the officer as set forth have been substantially in accordance 
 
 Bffect of deed. .^;tjj jhe provisions of law, shall be considered and operate as a 
 conveyance of all the right, title, and interest the party delinquent 
 had in and to the real estate thus sold at the time the lien of the 
 United States attached thereto. Any delinquent, whose estate may 
 be proceeded against as aforesaid, shall have the right to pay the 
 Proceedings may amount due, together with the costs and charges thereon, to the 
 ceiise at any time goUector or deputy collector at any time prior to the sale thereof, 
 prj"mcut, &c, and all further proceedings shall cease from the time of such pay 
 
19 
 
 ment The owners of any real estate sold as aforesaid, their heirs, , Owners may re- 
 
 - . . •' , . ' . ' deem witbm one 
 
 executors, or admipistrators, or any person having any interest year. 
 therein, or, a lien thereon, or any person in their behalf^ shall be 
 permitted to redeem the land sold as aforesaid, or any particular 
 tract' thereof, at any time within one year after the sale thereof, 
 upon payment to the purchaser, or in case he cannot be found in 
 the county in which the land to be redeemed is situate, then to the 
 collector of the district in which the land is situated for the use of 
 the purchaser, his heirs or assigns, the amount paid by the said Rate of interest 
 purchaser, and interest thereon, at the rate of twenty per centum demptiSn.* °" "" 
 per annum. And any collector or deputy collector may, for 
 the collection of taxes or duties imposed upon any person or 
 for which any person may be liable and committed to him for 
 collection, seize and sell the lands of such person situated in Collector may 
 any other collection district within the State in which said in any other diB- 
 officer resides ; and his proceedings in relation thereto shall '™' °' "" ^*^^' 
 have the same effect as if the same were had in his proper 
 collection district. And it shall be the duty of every collector ^^id^ofTaies!^'''' 
 to keep a record of all sales of land made in his collection dis- 
 trict, whether by himself or his deputies, or by another collector, 
 in which shall be set forth the tax for which any such sale 
 was made, the dates of seizure and sale, the name' of the party 
 assessed, and all proceedings in making said sale, the amount of 
 fees and expenses, the name of the purchaser, and the date of the 
 deed ; which record shall be certified by the officer making the 
 sale. And it shall be the duty of any deputy making sale, as tu?ncertmed*Btate- 
 aforesaid, to return a statement of all his proceedings to the col- ment^ of sales to 
 lector, and to certify the record thereof. And in case of the "=°"'*°'°"- 
 death or removal of the collector or the expiration of his term of 
 office from any other cause, said record shall be delivered to his ^'°^^' '< 
 successor in office and a copy of every such record, certified by ^^ he evwence?'"" 
 the collector, shall be evidence in any-court of the truth of the 
 facts therein stated. And when any lands, sold as aforesaid shall ^f° redeemed, 
 
 , 1 1 . , ,. . T 1 1 II , 11 1 collector to enter 
 
 be redeemed as hereinbefore provided, the collector shall make the ikot upon the 
 an entry of the fact upon the record aforesaid, and the said entry reoord. 
 shall be evidence of such redemption. And when any property, 
 personal or real, seized and sold by virtue of the foregoing pro- rtr • d 
 
 visions, shall not be sufficient to satisfy the claim of the United and sold is not 
 States for which distraint or seizure may be made against any ™hft?propenymay 
 person whose property may be so seized and sold, the collector be seized and sold, 
 may, thereafter, and as often as the same may be necessary, pro- 
 ceed to seize and sell, in like manner, any other property liable to 
 seizure, of such person, until the amount due from him, together 
 with ar /expenses, shall be fully paid : Provided, That the word 
 county, wherever the same occurs in this act, or the acts of which 
 this is amendatory, shall be construed to mean also a parish, or 
 any other equivalent subdivision of a state or territory.] 
 
 Sec. 31. And be it further enacted, That, if any collector shall Taxes returned 
 find, upon any list of taxes returned to him for collection, property ^"^f non-res> 
 lying within his district which is charged with any specific or ad ' 
 valorem tax or duty, but which is not owned, occupied, or superin- 
 tended by some person known to such collector to reside or to 
 have some place of business within the United States, and upon 
 which the duty or tax has not been paid within the time required 
 
20 
 
 by law, such collector shall forthwith take such property into his 
 custody, and shall advertise the same, and the tax charged- upon 
 the same, in some newspaper published in his district, if any shall 
 be published therein, otherwise in some newspaper in an adjoining 
 How collected, &c. district, for the space of thirty days ; and if the taxes thereon, with 
 all charges for advertising, shall not be paid within said thirty 
 days, such collector shall proceed to seU the same, or so much as ia 
 necessary, in the manner provided for the sale of other goods dis- 
 trained for the non-payment of taxes, and out of the proceeds 
 shall satisfy all taxes charged upon such property, with the costs of 
 advertising and selUng the same. And like proceedings to those 
 provided in the preceding section for the purchase and resale of 
 property which cannot be sold for the amount of duty or tax due 
 thereon shall be had with regard to property sold under the provis- 
 ions of this section. And any surplus arising from any sale here- 
 in provided for shall be paid into the treasury, for the benefit of 
 the owner of the property. And the Secretary of the Treasury is 
 authorized, in any case where money shall be paid into the treas- 
 ury for the benefit of any owner of property sold as aforesaid, to 
 repay the same, on proper proof being furnished that the person 
 applying therefor is entitled to receive the same. 
 Collector may Sec. 32. And he it further enacted. That whenever a collector 
 
 transmit list to tii ti.i 
 
 another district shaU have on any list duly returned to mm the name of any per- 
 aw"" resS" or ^°^ ^^^ withio his collection district who is liable to tax, or of any 
 whore he has prop- persou SO liable to tax who shall have, in the collection district in 
 " ^' which he resides, no sufficient property subject to seizure or dis- 
 
 traint from which the money due for duties or tax can be collected, 
 it shall and may be lawful for such collector to transmit a copy or 
 statement containing the name of the person liable to such duty or 
 tax aforesaid, with the amount and nature thereof, duly certified 
 under his hand, to the collector of any district to which said per- 
 son shall have removed, dr in which he shall have property, real 
 or personal, liable to be seized and sold for duty or tax, and the 
 Duty of coiipctor Collector of the district to whom the said certified copy or state- 
 receiYing such list. ^^^^^ gj^j^jj ^^ transmitted shall proceed to collect the said duty or 
 tax in the same way as if the name of the person and objects of 
 tax contained in the said certified copy or statement were on any 
 list furnished to him by the assessor of his own collection district ; 
 and the said collector, upon receiving said certified copy or state- 
 ment as aforesaid, shall transmit his receipt for it to the collector, 
 sending the same to him. 
 Collectors to Sec. 33. And he itfwtlier enacted, That the several collectors 
 Seme" °of-c"f- shall, at the expiration of each and every month after they shall 
 lections to Com- respectively commence their collections, transmit to the Commis- 
 ^wlf°mmtys cof- sioner of Internal Eevenue a statement of the collections made by 
 lected at such t^gm, respectively, within the month, and pay over monthly, or at 
 
 times as he may -'.'^ .•" , -i, f"^/-i .. •" Z,\ 
 
 designate. such time or times as may be required by the Commissioner of In- 
 
 ternal Eevenue, the moneys by them respectively collected within 
 the said term, and at such places as may be designated and re- 
 quired by the Commissioner of Internal Revenue ; and each of 
 tiie said collectors shall complete the collection of all sums assigned 
 to him for collection, as aforesaid, shall pay over the same into the 
 Final account to treasury, and shall render his accounts to the Treasury Depart- 
 
 be rendered as of- ment as often as he may be required. And the Secretary of the 
 
 ten as required. .^ , i ■ i , i • \ i ./ . . 
 
 Depositories. Treasury is authorized to designate one or more depositories ui 
 
2X 
 
 each State, for the deposit and safe-keeping of the money col- 
 lected by virtue of this act ; and the receipt of the proper officer 
 of such depository to a collector for the money deposited by him 
 shall be a sufficient voucher for such collector in the settlement of 
 his accounts at the Treasury Department. And the Commissioner Keguiationa in 
 of Internal Revenue may, under the direction of the Secretary of posits to tm pre- 
 the Treasury, prescribe such regulations with reference to such scribed. 
 deposits as he may deem necessary. 
 
 Sec. 34. And be it further enacted, [That each collector shall J"iy is. 1866. 
 be charged with the whole amount of taxes, whether contained char^^dwith toei 
 in lists delivered to him by the assessors, respectively, or deliv- receipted for, with 
 ered or transmitted to him by assistant assessors from time stmips^&of; 
 to time, or by other collectors, or by his predecessor in office, and 
 with the additions thereto, with the par value of all stamps de- 
 posited with him, and with all moneys collected for passports, 
 penalties, forfeitures, fees, or costs, and he shall be credited with '° *>« wedited 
 all payments into the treasury made as provided by law, with all commissions, &C. ' 
 stamps returned by him uncancelled to the treasury, and with 
 the amount of taxes contained in the lists transmitted in the 
 manner above provided to other collectors, and by them re- 
 ceipted as aforesaid ; and also with the amount of the taxes 
 of such persops as may have absconded, or become insolvent, 
 prior to the day when the tax ought, according to the provisions Taxes of abscond- 
 of law,, to have been collected, and with all uncollected taxes ing persons. 
 transferred by him or by his deputy acting as collector to his 
 successor in office : Provided, That it shall be proved to the satis- Collector to prove 
 faction of the Commissioner of Internal Revenue that due dill- ^aemugen^^"^ 
 gence was used by the collector, who shall certify the facts to 
 the First Comptroller of the Treasury. And each collector 
 shall also be credited with the amount of all property purchased 
 by him for the use of the United States, provided he shall faith- with amount of 
 fully account for and pay over the proceeds thereof upon a re- P^P^^'y purchae- 
 sale of the same as required by law. In case of the death, 
 resignation, or removal of the collector, all lists and accounts of Lists and ao- 
 taxes uncollected shall be transferred to his successor in office as ie°tordiM''resi^" 
 soon as such successor- shall be appointed and qualified, and it or is removed, 
 shall be the duty of such successor to collect the same.] 
 
 Sec. 35. And be it further enacted. That if any collector shall . Collectors fail- 
 fail either to collect or to render his account, or to pay over in the tales due!°"° 
 manner or within the times hereinbefore provided, it shall be the 
 duty of the First Comptroller of the Treasury, and he is hereby Duty of the First 
 authorized and required, immediately after evidence of such de- ^omptroiier ther. 
 linquency, to report the same to the Solicitor of the Trfeasury, 
 who shall issue a warrant of distress against such delinquent col- Solicitor of the 
 lector, directed to the marshal of the district, therein expressing '^'^^^H^^" '"^"^ 
 the amount with which the said collector is chargeable, and the 
 sums, if any, which have been paid over by him, so far as the 
 same are ascertainable. And the said marshal shall, himself, or Marshal to icvj 
 by his deputy, immediately proceed to levy and collect the sum the couector.'^ ^ ° 
 which may remain due, with five per centum thereon, and all the_ 
 expenses and charges of collection, by distress and sale of the 
 goods and chattels or any personal effects of the delinquent col- 
 lector, giving at least five days' notice of the time and place of 
 gale, in the manner provided by law for advertising sales of per- 
 sonal property on execution in the State wherein such collector 
 
22 
 
 Bill of- rale to resides. And the bill of sale of the officer of an j goods, chattels, 
 denw of tiue' and OT Other personal property distrained and sold as aforesaid, shall 
 dene* ^f "' h"'"f "'^ Conclusive evidence of title to the purchaser, and primd facie 
 officer to"^make evidence of the right of the officer to make such sale, and of the 
 "*•■ correctness of his proceedings in selling the same. And for want 
 
 Levy on real cs- "^ goods and chattels, or other personal effects of such collector, 
 tote. sufficient to satisfy any warranj; of distress, issued pursuant to the 
 
 preceding section of this act, the lands and real estate of such col- 
 lector, or so much thereof as may be necessary for satisfying the 
 Notice of sale said warrant, after being advertised for at least three weeks in not 
 less than three public places in the collection district, and in one 
 newspaper printed in the county or district, if any there be, prior 
 to the proposed time of sale, shall be sold at public auction by the 
 marshal or his deputy, who, upon such sale, shall, as such marshal 
 Marshal to exe- Or deputy marshal, make and deliver to the purchaser of the 
 cntedeed. premises so sold a deed of conveyance thereof, to be executed 
 
 . and acknowledged in the manner and form prescribed by the laws 
 of the State in which said lands are situated, which said deed so 
 ■ made shall invest the purchaser with all the title and interest 
 of the defendant or defendants named in said warrant existing at 
 the time of the seizure thereof. And all moneys that may remain 
 of the proceeds of such sale after satisfying the. said warrant 
 Surplus to be re- of distress, and paying; the reasonable costs and chai'ges of sale, 
 
 turned to propne- ,-,, , i"^, . /.^-i-i ? li 
 
 tor of lands Bold, shall be returned to the proprietor oi the lands or real estate sold 
 as aforesaid. * 
 
 Penalty upon Sec. 36. And he it further enacted, That each and every col- 
 coiieotorB for ei- lector, Or his deputy, who shall be guilty of any extortion or wilful 
 eion ''"^ oppression, under color of law, or shall knowingly demand other 
 
 or greater sums than shall be authorized by law, or shall receive 
 any fee, compensation, or reward, except as herein prescribed, for 
 the performance of any duty, or shall wilfully neglect to perform 
 any of the duties enjoined by this act, shall, upon conviction, be 
 subject to a fine of not exceeding one thousand dollar^, or to be 
 imprisoned for not exceeding one year, or both, at the discretion 
 of the court, and be dismissed from of&ce, and be forever there« 
 after inciapable of holding any office under the government ; and 
 Disposal of flnes. one half of the fine so imposed shall be for the use of the United 
 States, and the other half for the use of the informer, who shall 
 be ascertained by the judgment of the court; and the said court 
 shall also render judgment against said collector or deputy col- 
 lector for the ainount of damages accruing to the party in- 
 / jured, to be collected by execution. And each and every col- 
 
 lector, or his deputies, shall give receipts for all sums by them 
 collected. 
 Reyenne officers Sec. 37. And be it further enacted, That a collector or deputy 
 my mter .^r^" collector, assessor, assistant assessor, revenue agent, or inspector, 
 day'timo- ' shall be authorized to enter,' in the daytime, any brewery, distil- 
 
 lery, manufactory, building, or place where any property, articles, 
 or objects, subject to duty or taxation under the provisions of this 
 Act, are made, produced, or kept, within his district, so far as it 
 may be necessary for the purpose of examining said property, 
 articles, or objects, or inspecting the accounts required by this act 
 from time to time to be made or kept by any manufacturer or 
 producer, relating to such property, articles, or objects. And 
 every owner of such brewery, distillery, manufactory, building, or 
 
23 
 
 place, or persons having the agency or superintendence of the Penalty tat re- 
 same, who shall refuse to admit such officer, or to suffer him to oSrs. '° *'^™' 
 examine said property, articles, or objects, or to inspect said ac- 
 counts, shall, for every such refusal, forfeit and pay the sum of 
 five hundred dollars : Provided, however, That when such prem- And at night 
 ises shall be open at night, such officers may enter while so open ^^'™ premises are 
 in the performance of their official duties. 
 
 Sec. 38. And he it further enacted. That if any person shall Penalty for ob- 
 forcibly obstruct or hinder any assessor or assistant assessor, or oSr!"^ 
 any collector or deputy collector, revenue agent or inspector, in 
 the execution of this act, or of any power and authority hereby 
 vested in him, or shall forcibly rescue, or cause to be rescued, any 
 property, articles, or objects, after the same shall have been seized 
 by him, or shall attempt or endeavor so to do, the person so 
 offending shall, upon conviction thereof, for every such offence, 
 foi-feit and pay the sum of five hundred dollars, or double the 
 value of property so rescued, or be imprisoned for a term not 
 exceeding two years, at the discretion of the court. Provided, Penalty for offl- 
 That if any such officer shall divulge to any party, or make SperaUo"f of any 
 known in any manner other than is provided in this act, the persoarUited. 
 operations, style of work or apparatus of any manufacturer or 
 producer visited by him in the discharge of his official duties, he 
 shall be subject to the penalties prescribed in section thirty-six of 
 this act. 
 
 SeCi 39. And he it further enacted. That in case of the sickness CoUeotormayds- 
 or temporary disability of a collector to discharge such of his „p'™ a'deputy'^ta 
 duties as cannot under existing laws be discharged by a deputy, <«^e of sickueis. 
 tli-ey may be devolved by him upon one of* his deputies ; and for 
 the official acts and defaults of such deputy the collector or his . 
 sureties shall be held responsible to the United States. 
 
 Sec. 40. And he it further enacted, That in case a collector Oldest deputy 
 shall die, resign, or be removed, the deputies of such collector cLe"ot°rMunuy."' 
 shall continue to act until his successor is appointed ; and the 
 deputy of such collector longest in service at the time immediately 
 preceding shall, until a successor shall be appointed, discharge all 
 the duties of said collector ; and for the official acts and defaults 
 of such deputy a remedy shall be had on the official bond of the 
 collector, as in other cases ; and of two or more deputy collectors, 
 appointed on the same day, the one residing nearest the residence 
 on the collector at the time of his death, resignation, or removal, 
 shall discharge the said duties until the appointment of a successor: 
 Provided, That in case it shall appear to the Secretary of the 
 Treasury that the interest of the government shall so require, he Secretary may 
 may, by his order, direct said duties to be performed by such ii^Sainca«M.'°' 
 other one of the said deputies as he may in such order designate. 
 And any bond or security taken from a deputy by such collector. Bond of deputy 
 pui-suant to this act, shall be available to his legal representatives |,™'''^ '^'i™of 
 and sureties to indemnify them for loss or damage accruing from loss. 
 any act of the deputy so continuing or succeeding to the duties of 
 such collector. 
 
 Sec. 41. And he it further enacted, [That it shall be the duty July 13, i860. 
 of the collectors aforesaid, or their deputies, in their respective , Collectors to coi- 
 
 ,, . _ , ■. ' , , . ' T ,, n 1 '^'^^ taxes, and to 
 
 districts, and they are hereby authorized, to collect all the taxes sue for fines and 
 imposed by law, however the same may be . designated, and to p™^'"-**' 
 prosecute for the recovery of any sum or suiii3 whicii may be for- 
 
24 
 
 feited by law ; and all fines, penalties, and forfeitures which may 
 be incurred or imposed by law, shall be sued for and recovered, in 
 iits to be in the name of the United States, in any proper form of action, or 
 teTstotea ; ^'' by any appropriate form of proceeding, qui tarn, or otherwise, be- 
 fore any circuit or district court of the United States for the dis- 
 trict within which said fine,.penalty, or forfeiture may have been 
 incurred, or before any other court of competent jurisdiction. Arid 
 taxes may be sued for and recovered, in the name of the United 
 "b'?"' "h"'' States, in aiiy proper form of action before any circuit or district 
 ""* ■ court of the United States for the district within which the liability 
 to such tax may have' been, or shall be incurred, or where the party 
 from whom such tax is due may reside at the time of the com- 
 j soit without mencement of said action. But no such suit shall be commenced 
 authority -of unless the Commissioner of Internal Revenue shall authorize or 
 
 Commissioner. . t» . t t m» • n • t* 
 
 sanction the proceedmgs: Jrrovtded, J. hat m case oi any suit tor 
 's,'&c.,"nS8 penalties or forfeitures brought upon information received from any 
 ifue'o^er the P^'^sou, Other than a collector, deputy collector, assessor, assistant 
 *ii states 'not asscssor, rcvenuc agent, or inspector of internal revenue, the 
 r or°''counse° United States shall not be subject to any costs of suit, nor 
 &c., unless, shall the fees of any attorney or counsel employed by any such 
 officer be allowed in the settlement of his account, unless the em- 
 ployment of such attorney or counsel shall be authorized by the 
 Commissioner of Internal Revenue, either expressly or by gen- 
 eral regulations.] 
 Jie iiwearing Sec. 42. And he it further enacted, That if any person, in any 
 e deemed per- gase, matter, hearing, or other proceeding in which an oath or 
 affirmation shall be required to be taken or administered under 
 and by virtue of this act, shall, upon the taking of such oath or 
 affirmation, kno^ngly and wilfully swear or affirm falsely, every 
 person so ofiFending shall be deemed guilty of perjury, and shall, 
 on conviction thereof, be subject to the like punishment and pen>- 
 alties now provided by the laws of the United States for the crime 
 of perjury. 
 arate no- SlEC. 43. And he it further enacted, That separate accounts 
 its to be kept shall be kept at the treasury of all moneys received from internal 
 ""'he TcTe'ral duties or taxes in each of the respective States, Territories, and 
 ictB, and tiie collection districts ; and that separate accounts shall be kept of 
 nue ^^' the amount of each species of duty or tax that shall accrue, so as 
 to exhibit as far as may be, the amount collected from each source 
 of revenue, with the moneys paid as compensation and for allow- 
 ances to the collectors and deputy collectors, assessors and assist- 
 ant assessors, inspectors, and other officers employed in each of 
 the respective States, Territories, and collection districts, an ab- 
 bstract to be stract, in tabular form, of which accounts it shall be the duty of 
 before Con- the Secretary of the Treasury annually, in the month of Decem- 
 ber, to lay before Congress. 
 ri3, 1866. • Sec. 44. And he it further enacted, [That the Commissioner of 
 
 "ill ""n ''"'i- Internal Revenue, subject to regulations prescribed by the Sec- 
 ;d to be re- rctary of the Treasury, shall be, and is hereby, authorized, on 
 '"*• appeal to him made, to remit, refund, and pay back all taxes 
 
 erroneously or illegally assessed or collected, all penalties collected 
 without authority, and all taxes that shall appear to be unjustly 
 assessed or excessive in amount or in any manner wrongfully col- 
 lected, and also repay to collectors or deputy- collectors the full 
 amount of such sums of money as shall or may be recovered 
 
25 
 
 against them, or any of them, in any court, for any internal taxes Amounts recor. 
 
 or licenses collected by them, with the costs and expenses of suit, &c., for damages! 
 
 and all damages and costs recovered against assessors, assistant °adaf actf'to'bo 
 
 assessors, collectors, deputy collectors, and inspectors, in any suit repaid them. 
 
 which shall be brought against them, or any of them, by reason 
 
 of anything that shall or may be done in .the due performance of 
 
 tlieir official duties ; and all judgments and moneys recovered or '°^8™™&*';'" 
 
 received for taxes, costs, forfeitures, and penalties, shall be paid be paid collector 
 
 to the collector as internal taxes are required to be paid : Provided, 
 
 That where a second assessment may have been made in case of Second aasess- 
 
 a list, statement, or return which in the opinion' of the assessor or ™''remitted°°iiB^ 
 
 assistant assessor was false or fraudulent, or contained any uifder- i^bs, &o. 
 
 statement or undervaluation, such assessment shall not be remitted, 
 
 nor shall taxes collected under such assessment be recovered, 
 
 refunded, or paid back, unless it is proved that said list, statement, 
 
 or return was not false or fraudulent, and did not contain any 
 
 understatement or undervaluation.] 
 
 Sec. 45. And he it further enacted, That in all cases of dis- Bin of aaie given 
 traint and sale of goods or chattels for non-payment of taxes, prtmi'/ade'^eTi- 
 duties or licenses, as provided for, the biU of sale of such goods ^^^^^ "' "is'"' '? 
 or chattels given by the' officer making such sale, to the purchaser conciusiTe ' cvi- 
 thereof, shall hp prima facie evidence of the right of the officer to of w" procfodS^ 
 make such sale, and conclusive evidence of the regularity of his 
 proceedings in selling the same. , 
 
 Sec. 46. And be it further enacted. That if, for aiiy cause, at Duty of the Presi- 
 any time after this act goes into operation, the laws of the United Ter'itorie'f ''where 
 States cannot be executed in a State or Territory of the United "^is act caimot be 
 States, or any part thereof, or within the District of Columbia, it 
 shall be the duty of the President, and he is hereby authorized, 
 to proceed to execute the provisions of this act "within the limits " 
 
 of such State or Territory, or part thereof, or District of Columbia, 
 so soon as the authority of the United States therein shall be re- 
 established, and to collect the taxes, duties, and licenses in such 
 States and Territories, under the regulations prescribed in this 
 act, so far as applicable ; and where not applicable, the assessment 
 and levy shall be made, and the time and manner of collection 
 regulated, by the instructions and directions of the Commissioner 
 of Internal Revenue, under the direction of the Secretary of the 
 Treasury. 
 
 Sec. 47. And be it further enacted. That the officers who may officers appoint- 
 be aJ)pointed under this act, except within those districts within ^ performlfecTs' 
 any State or Territory which have been or may be otherwise sary <i\>t'»" for the 
 especially provided for by law, shall be, and hereby are, author- direa 'iS. ° *"'' 
 ized, in all cases where' the payment of such tax shall not have 
 been assumed by the State, to perform all the duties relating to 
 or regarding the assessment and collection of any direct tax im- 
 posed or which may be imposed by law. 
 
 Sec. 48. And be it further enacted, [That all goods, wares, mer- J^'yis, 1866. 
 chandise, articles, or objects on which taxes are imposed by the any' person" with 
 provisions of law, which shall be found in the possession, or i?'™' '" defraud 
 
 ^ -, .,.,. t p tx 1 the revenue may 
 
 custody, or within the control oi any person or persons, for the be seized by any 
 purpose of being sold or removed by such person or persons in forfeited' ^'' to« 
 fraud of the internal revenue laws, or with design to avoid pay- tnited states. 
 ment of said taxes, may be seized by the collector or deputy col- 
 lector of the proper district, or by such other collector or deputy 
 
26 
 
 collector as may be specially authorized by the Commissioner of 
 Internal Revenue for that purpose, and the same shall be forfeited 
 Eaw materials. to the United States ; and also all raw materials found in tiie posses- 
 sion of any person or persons intending to manufacture the same 
 into articles of a kind subject to tax, for the purpose of fraudu- 
 lently selling such manufactured articles, or with design to evade 
 the payment of said tax and also all tools, implements, instruments, 
 and personal property whatsoever, in the place or. building or 
 within any yard or enclosure where such articles or such i"aw 
 materials shall be found, may also be seized by any collector or 
 u„.^-. .iv deputy collector,, as aforesaid, and the same shall be forfeited as 
 
 Irorleiture to^be p^*'., ^ I ' _ .,««. 1111 
 
 enforced by pro- atorfisaid ; and the proccedmgs to enforce said lorreiture shall be 
 ceedings in TOT. j^ j-j^g nature of a proceeding »« rem in the circuit or district 
 court of the United States for the district where such seizure ia 
 made, or in any other court of competent jurisdiction. And any 
 person who shall have in his custody or possession any such goods, 
 vfares, merchandise, articles, or objects eubject to tax as afore- 
 said, for the purpose of selling the same with the design of avoid- 
 ing payment of the taxes imposed theteon, shall be liable to a 
 Penalty of 5600, penalty of five hundred dollars, or not less than double the amount 
 
 >r double the a-'^«*'p,,, '. - .- , ,. 
 
 nount of tue tax- ot taxes fraudulently attempted to be evaded, to be recovered m 
 '^ any court of competent jurisdiction.; and the goods, wares, 
 
 merchandise, articles, or objects which shall be so seized by 
 any coEector or deputy collector may, at the option of the col- 
 lector, be delivered to the marshal of said district; and remain 
 ;o be'°gfveu^the ^'^ ^^^ ca^e and custody of said marshal, and under his control 
 D. s, maraiiai. until he shaU obtain possession by process of law, and the cost 
 of seizure made before process issues shall be taxable by the 
 court : Provided, That when the property so seized may be liabla 
 Perishable prop- to perish Or bccome greatly reduced in price or value by keeping, 
 jTSsed^^aud ^ °^ when it cannot be kept without great expense, the owner thereof^ 
 ;urned to the the collcctor. Or the marshal of the district, may apply to the 
 )ond fcr the KmS assessor of the district to examine said property ; and if, in the 
 opinion of said assessor, it shall be necessary that the said property 
 should be sold to prevent such waste or expense, he shall appraise 
 the same ; and the owner thereupon shall have said, property 
 returned to him upon giving bond in such form as may be pre- 
 scribed by the Commissioner of Internal Revenue, and in an 
 amount equal to the appraised value, with such sureties as the 
 said assessor shall deem good and sufficient, to abide the final 
 order, decree, or judgment of the court having cognizance cjf the 
 case, and to pay the amount of said appraised value to the col- 
 lector, marshal, or otherwise, as he may be ordered and directed 
 by the court, which bond shall be filed by said assessor with the 
 United States district attorney for the district in which said pro- 
 Proceedings ceedings in rem may be commenced : Provided -Jurther, That 
 'uteTanTproper^ ii case Said bond shall have been executed and the property 
 ■eturned before returned before seizure thereof, by virtue of the process aforesaid, 
 the marshal shall give notice of the pendency of proceedings 
 in court to the parties executing said bond, by personal service or 
 publication, and in manner and form as the court may direct, and 
 the court shall thereupon have jurisdiction of said matter and 
 If bond is not Parties in the same manner as if such property had been seized 
 jvcn, property by virtuc.of the proccss aforcsaid. But, if said owner shall 
 oaybeBoidatauc- jjggiggj qj, refuge to give Said bond, the assessor shall issue to the 
 
 Hfizure. 
 
27 
 
 collector or marshal aforesaid an order to sell. the same; and the proeoedings in 
 
 said collector or marshal shall thereupon advertise and sell the fit"=ii<:a88. 
 
 said property at public auction in the same manner as goods may 
 
 be' sold on final execution in said district ; and the- proceeds of the 
 
 sale, after deducting the reasonable costs of the seizure and sale, 
 
 shall be paid to the court aforesaid, to abide its final order, decree, 
 
 or judgment. 
 
 Sec. 49. And be it further enacted, That all the provisions . Provisions here- 
 hereinafter made for the delivery of returns, lists, statements, and delivery of re- 
 ■valuations, and for additions to the duty in case of false or fraud- '"™' A°'JT^„°' 
 
 ' . /» 1 1 . 1 sitionof fines, &c., 
 
 ulent lists or returns, or m case oi undervaluation or understate-' to apply to aiiper- 
 ment on lists or returns, or in case of refusal or neglecttp deliver ^°°' °°''*'"°'''°'^' 
 lists or returns, and for the imposition of fines, penalties, and for- 
 feitures, shall be held and taken to apply to all persons, associa- 
 tions, corporations, or companies liable to pay duty or tax ; and 
 any additions to duties, fines, penalties, or forfeitures hereinafter Knes hereinafter 
 
 . 1 r r -1 i^ Ti 'jj.!- ^ ^ imposed additiou- 
 
 imposed for lailure to perform any duty required to be performed, ai to those before 
 sWU be held and taken to be additional to those hereinbefore pro- pro'Wed. 
 vided. 
 
 Sec. 50. And he it further enacted. That the provisions of the 1833' for"t"e\!l 
 act entitled "An act further to provide for the collection of duties movai of suits from 
 on impbrts," approved March second, one thousand eight hundred erai eovi"L, to ap^ 
 and thirty-three, now in force, shall be taken and deemed as ex- ply to internal rev- 
 tending to and embracing all cases arising under the laws for the 
 collection of internal duties, stamp duties, licenses, or taxes, which 
 have been or may be hereafter enacted ; and all persons duly au- na?™revenu6''' de^ 
 thorized to assess, receive, or collect such duties or taxes under oiared to be reve- 
 such laws are hereby declared to be and to have been revenue ^d Mt."'" " 
 officers within the true intent and meaning of the said act, and 
 entitled to all the exemptions, immunities, benefits, rights, and 
 pi-ivileges therein enumerated or conferred. 
 
 [Sec. 2. And be it further enacted, That the jurisdiction of the March 2, 1833. 
 circuit courts of the United States shall extend to all cases, in . Jurisdiction at 
 
 t . .. 11 1 r>iT-T.-i Circuit courts. 
 
 law or equity, arising under the revenue laws of the United 
 States for which other provisions are not already made by law ; 
 and if any person shall receive any injury to his person or prop- 
 erty for or on account of any act by him done, under any law of 
 the United States, for the protection of the revenue or the collec- 
 tion of duties on imports, he shall be entitled to maintain suit for ' . 
 da,mage therefor in the circuit court of the United States in the 
 district wherein the party doing the injury may reside, or shall 
 be found. And all property taken or detained by any officer or Property in eus- 
 other person under authority of any revenue law of the United pieviabie. " "™' 
 States shall be irrepleviable, and shall be deemed to be in the 
 custody of the law, and subject only to the orders and decrees of 
 the courts of the United States having jurisdiction thereof. And 
 if any person^ shall dispossess or rescue, or attempt to dispossess 
 or rescue, any property so taken or detained as aforesaid, or shall 
 aid or assist therein, such person shall be deemed guilty of a mis- 
 demeanor, and shall be liable to such punishment as is provided 
 by the twenty-second section of the act for the punishment of 
 certain crimes against the United States, approved the thirtieth 
 day of April, anno Domini one thousand seven hundred and 
 ninety, for the wilful obstruction or resistance of officers in the 
 service of process.] 
 
28 
 
 rets, 1833.' ^ [Sec. 3. And he. it further enacted, That In any case where 
 LcHons in State suit or prosecution shall be commenced in a court of any State, 
 w'o^^trbe against any officej' of the United States, or other person, for or 
 loved, on peti- on account of any act done under the revenue laws of the United 
 ?,' "to" circuit States, o^ under colpr thereof, or for, or on account of, any right, 
 '^ authority, or title, set up or claimed by such officer or other per- 
 
 son under any such law of the United States, it shall be lawful 
 for the defendant in such suit or prosecution, at any time before 
 trial, upon a petition to the circuit court of- the United States, in 
 and for the district in which the defendant shall have been served 
 with process, setting forth the nature of said suit or prosecution, 
 and verifying the said petition by affidavit, together with a certif- 
 icate signed by an attorney or counsellor-at-law of some court of 
 record of the State in which such suit shall have been com- 
 menced, or of the United States, setting forth that, as counsel for 
 the petitioner, he has examined the proceedings ag^nst him, and 
 has carefully inquired into all the matters set forth in the petition, 
 and that he beUeves the same to be true ; which petition, affidavit, 
 and certificate shall be presented to the said circuit court, if in 
 session, and if not, to the clerk thereof, at his office, and shall be 
 filed in said office, and the cause shall thereupon be entered on 
 the docket of said court, and shall be thereafter proceeded in as 
 a cause originally commenced in that court ; and it shall be the 
 duty of the clerk of said court, if the suit were commenced in 
 the court below by summons, to issue a writ of certiorari to the 
 State court, requiring said court to send to the safd circuit court 
 the record and proceedings in said cause ; or if it were com- 
 menced by capias, he shall issue a writ of habeas corpus cum 
 cav^a, a duplicate of which said writ shall be delivered to the 
 clerk of the State court, or left at his office by the marshal of the 
 district, or his deputy, or some person duly authorized thereto ; 
 :ayof proceed, and thereupon it shall be the duty of the said State court to stay 
 im state court. ^^ further proceedings in such cause, and the said suit or prose- 
 cution, upon delivery of such process, or leaving the same as 
 aforesaid, shall be deemed and taken to be moved to the said cir- 
 cuit court, and any further proceedings, trial or judgment therein 
 in the State court shall be wholly null and void ; and if the de- 
 , fendant in any such suit be in actual custody on mesne process 
 arahij to taKo therein, it shall be the duty of the marshal, by virtue of the writ 
 r. of habeas corpus cum causa, to take the body of the defendant 
 
 into his custody, to be dealt with in the said cause according to 
 the rules of law and the order of the circuit court, or of any 
 ate process of judge thereof in vacation. And all attachments made, and all 
 
 cnment, ace, , .-" -, , . , , . ' 
 
 continue in bail and Other security given upon such suit or prosecution, shall 
 °" be and continue in like force and eflfect as if the same suit or 
 
 • prosecution had proceeded to final judgment and execution in the 
 State court ; and if, upon the removal of any such suit, or prose- 
 cution, it shall be made to appear to the said circuit court that no 
 copy of the record and proceedings therein, in the State court, 
 can be obtained, it shall be lawful for said circuit court to allow 
 snoco proceed- and require the plaintiff to proceed de novo, and to file a declara- 
 tion of his cause of action, and the parties may thereupon proceed 
 as in actions originally brought in said circuit court ; and on failure 
 of so proceeding, judgment of non pros, may be rendered against 
 the plaintiff, with costs for the defendant.] 
 
29 
 
 [Sec. 4., Arid be it further enacted, That in any case in wliich Maroh2,:833. 
 any party is, or may be by law, entitled to copies of the record Kecordtobesup- 
 and proceedings in any suit or prosecution in any State court to of^rcco^d^cauMt 
 be used in any court of the United States, if the clerk of said ^t^^'^^ '™™ '''^ 
 State court shall, upon demand, and the payment or tender of 
 the legal fees, refuse or neglect to deliver to such party certified 
 copies of such record and proceedings, the court of the United 
 States in which such record and proceedings may be needed, on 
 proof, by afiidavit, thafthe clerk of such State court has refused 
 or neglected to deliver copies thereof, on demand as aforesaid, may 
 dii-ect and allow such record to be supplied by affidavit, or other- 
 wise, as the circumstances of the case may require and allow ; 
 and thereupon, such proceeding, trial, and judgment may be had 
 in the said court of the United States, and all such processes 
 awarded, as if certified copies of such records and proceedings 
 had been regularly before the said court.] 
 
 Sec. 51. And be it further enacted, That the provisions of the , Section 16, act of 
 
 1 • t> 1 A ■!» ,1., 1 August 6, 1846, ap- 
 
 Bixteentn section ot the Act approved August sixth, eighteen hun- piled to internal 
 dred and forty-six, entitled « An act to provide for the better or- '''™'"' ""=""• 
 ganization of the treasury, and for the collection, safe-keeping, 
 transfer, and disbursement of the public revenue," are hereby ap- 
 plied to, and shall be construed to include, all officers of the 
 internal revenue charged with the safe-keeping, transfer, or dis- 
 bursement of the public moneys arising therefrom, and to all other 
 persons having actual charge, custody, or control of moneys or 
 accounts arising from the administration of the internal revenue. 
 
 [Sec. 16. And.be it further enacted, That all officers and other August 6, 1846. 
 persons charged by this act, oc any other act, with the safe- Entries to be 
 keeping, transfer, and disbursement of the public moneys, other Sonej°s'othe?thin 
 than those connected with the Post Office Department, are hereby ">obc of the tost 
 
 j.i . , PI • 1 IP Office Department. 
 
 required to keep*an accurate entry oi each sum received, and ot 
 each payment or transfer ; and that if any one of the said officers, 
 or of those connected with the Post Office Department, shall ioJn^°7aeposir'n 
 convert to his own use, in any way whatever, or shall use, by a bsink, &c., pub- 
 way of investment in any kind of property or merchandise, or "° ™™»y- 
 shall loan, with or without interest, or shall deposit in any bank, 
 or shall exchange for other funds, except as allowed by this act, 
 any portion of the public moneys intrusted to him for safe-keep- 
 ing, disbursement, transfer, or for any other purpose, every such 
 act shall be deemed and adjudged to be an embezzlement bf so 
 much of the said moneys as shall be thus taken, converted, 
 invested, used, loaned, deposited, or exchanged, which is herebjt 
 declared to be a felony ; and any failure to pay over or to Evidence of em- 
 produce the pubUc moneys intrusted to such person shall be held ''e^'«™™'- 
 and taken to be prima facie evidence of such embezzlement ; and 
 if any officer charged with the disbursements, of public moneys 
 shall accept, or receive, or transmit to the Treasury Department, 
 to be allowed in his favor, any receipt or voucher from a creditor 
 of the United States, without having paid to such creditor, in 
 such funds as the said officer may have received for disbursement, 
 or such other funds as he may be authorized by this act to take 
 in exchange, the full amount specified in such receipt or voucher, 
 every such act shall be deemed to.be a conversion by such officer Payment in other 
 
 J •/. 1 . 1 • T. fuuda to beueemea 
 
 to his own use of the amount specified in such receipt or voucner ; a cooTersiou. 
 and anv officer.oi agent of the United States, and all persons ad- 
 
30 
 
 vising or participating in such act, being convicted thereof before 
 any court of the United States of competent jurisdiction, shall 
 Punishment be sentenced to imprisonment for a term of not less than six 
 
 months nor more than ten years, and to a fine equal to the amount 
 of the money embezzled. And upon the trial of any indictment 
 against any person for eiribezzling public money under the' pro- 
 What shall be visions of this act, it shall be sufficient evidence, for the purpose 
 to show aTaiaSce of showing a balance against such person, to produce a transcript 
 l^°*'"^t "' "^' ^™°^ ^^^ books and proceedings of the treasury, as required in 
 „ ' civil cases, under the provisions of the act entitled " An act to 
 
 ' ' ■ ■ provide more effectually for the settlement of accounts between 
 the United States and receivers of public money," approved 
 March third, one thousand seven hundred and ninety-seven ; and 
 the provisions of this act shall be sO' construed as to apply to all 
 persons charged with the safe-keeping, transfer, or disbursement 
 of the public money, whether such persons be indicted as receiv- 
 ers or depositaries of the same ; and the refusal of aUch person, 
 whether in or out of office, to pay any draft, order, or warrant which 
 may be drawn upon him by the proper officer of the Treasury 
 Department, for any public money in his hands belonging to the 
 United States, no matter in what capacity the same may have 
 been received or may be held, or to transfer or disburse any such 
 money promptly, upon the legal requirement of any authorized 
 officer of the United States, shall be deemed and taken, upon the 
 trial of any indictment against such person for embezzlement, as 
 prima facie evidence of such embezzlement.] 
 March 3,1797. [Sec. 1. £e it enacted by the Senate and Souse of'Representa- 
 
 Revenue offlcer tives of the United States of America in Congress assembled, That 
 paySg'pSc°mo- when any 'revenue offlcer, or other person accountable for public' 
 ney to be aucd, to money, shall neglect or refuse to pay into the treasury the sum or 
 Bioifs, and°to'™ay balance reported to be due to the United States upon the adjust- 
 interest. mcnt of his account, it shall be the duty of the Comptroller, and 
 
 he is hereby required, to institute suit for the recovery of the same, 
 adding to the sum stated to be due on such account the commis- 
 sions of the delinquent, which. shall be forfeited in every instance 
 where suit is commenced and judgment obtained thereon, and an 
 interest of six per cent, per annum, from the time of receiving the 
 money, until it shall be repaid into the treasury.] 
 March 3 1797. [Sec. 2. And be it further enacted, That in every case of de- 
 
 A transcript of linquency, where suit has been or shall be instituted, a transcript 
 the books of the from the books and proceedings of the treasury, certified by the 
 lertd'eme. ° °. Register, and authenticated under the seal of the department, 
 shall be admitted as evidence, and the court trying the cause shall 
 be thereupon authorized to grant judgment and award execution 
 accordingly. And all copies of bonds, contracts, or other papers 
 relating to or connected with the settlement of any account be- 
 tween the United States and an individual,' when certified by 
 the Register to be true .copies of the originals on file, and au- 
 thenticated under the seal of the department, as aforesaid, may be 
 annexed to such transcripts, and shall have equal validity and be 
 entitled to the same degree of credit which would be due to the 
 Original contract Original papers if produced and authenticated in court : Provided, 
 '" tain ca*M °'* '" That where suit is brought upon a bond, or other sealed instru- 
 ment, and the defendant shall plead " non est factum," or upon 
 motion to the court, such plea or motion being verified by the 
 
31 
 
 oath or affirmation of the defendant, it shall be lawful for the 
 court to take the same into consideration, and (if it shall appear 
 to be necessary for the attainment of justice) to require the pi'O- 
 duction of the original bond, contract, or other paper specified in 
 Buch affidavit.] 
 
 [Sec. 3. And he it further enacted, That where suit shall be March 3, 1797. 
 instituted against any person or persons indebted to the United Judgment to iw 
 States, as aforesaid, it shall be the duty of the court where the terinr''e!icept "S 
 same may be pending to grant judgment at the return term, upon wtain cases. 
 motion, unless the defendant shall, in open court, (the United 
 States attorney being present,) make oath or affirmation that he 
 is equitably entitled to credits which had been, previous to the 
 commencement of the suit, submitted to the consideration of the 
 accounting officers of the treasury, and rejected ; specifying each 
 particular claim so rejected in the affidavit, and that he cannot 
 then come safely to triah Oath or !(ffirmation to this effect being 
 made, subscribed, and filed, if the court be thereupon satisfied, a 
 continuance until the next succeeding term may be granted ; but 
 not otherwise, unless as provided in the preceding section.] 
 
 [Sec. 4. And be it further enacted, Th&t in suits between the March 3, 1797. 
 United States and individuals no claim for a credit shall be ad- No credit to be 
 mitted upon trial but such as shall appear to have been presented p?Sentod to°'the 
 to the accounting officers of the treasury for their examination, treasury, or out of 
 and by them disallowed, in whole or in part, unless it should be party to do u. 
 proved to the satisfaction of the court that the defendant is, at 
 the time of trial, in possession of vouchers not before in his power 
 to procure, and that. he was prevented from exhibiting a claim for 
 such credit at the treasury by absence from the United States or 
 some unavoidable accident.] 
 
 [Sec. 5. And be it further enacted, That where any revenue March 3, 1797. 
 officer, or other person hereafter becoming indebted to the United in aii cases of 
 States by bond or otherwise, shall become insolvent, or where the ^bf^^^/'jo the 
 estate of any deceased debtor, in the hands of executors or ad- Onited states saaii 
 ministrators, shall be insufficient to pay all the debts due from the ^" ^"' '**"^' 
 deceased, the debt due to the United States shall be first sat- 
 isfied, and the priority hereby established shall be deemed to ex- 
 tend as well to cases in which a debtor not having sufficient 
 property to pay all his debts shall make a voluntary assignment 
 thereof, or in which the estate and effiscts of an absconding, con- 
 cealed, or absent debtor shall be attached by process of law, as 
 to cases in which an act of legal bankruptcy shall be committed.] 
 
 [Sec. 6. And be it further enacted, That all writs of execution March 3, 1797. 
 upon any iudarment obtained for the use of the United States in ^. writs of exccu- 
 
 /.I /.i-r-r-ir-i.. dij. 1 "Ou may be exe- 
 
 any of the courts ot the United btates in one otate may run and outed in any state. 
 be executed in any other State, or in any of the Territories of the 
 United States, but shall be issued from and made returnable to 
 the court where the judgment was obtained, any law to the con- 
 trary notwithstanding.] 
 
 [Sec. 7. And be it further enacted. That nothing in this act March 3, 1797 
 shall be construed to repeal, take away or impair any legal rem- Prior legal reme- 
 edy or remedies for the recovery of debts now due, or hereafter pj^red?* '° '^ '"" 
 to be due, to the United States, in law or equity, from any person 
 or persons whatsoever, which remedy or remedies might be used 
 if this act was not in force.] 
 
 Sec. 52. u4«rf Je ii/urtAer ereactetf, That all assessors and their Assessors and 
 
32 
 
 their assishnta, assistants, all coUectors and their deputies, revenue agents and all 
 &pSrtte87Tnd"'in- inspectors, are hereby authorized to administer oaths and take 
 jpectors, author- evidence touching any part of the administration of this' law with 
 oaths. '"^ ' which they are respectively charged, or where such oaths and 
 evidence are by law authorized to be taken ; and any perjury 
 therein shall be punished in the like manner, and to the same de- 
 gree, as in the case of perjury committed in proceedings in the 
 courts of the United States. 
 
 [Sections 53, 54, 55, 56 and 57 of the act of June 30th,4864, 
 were repealed by the act of July 13, 1866, to take effect Septem- 
 ber 1, 1866.] 
 Secretary of the -^^°- ^^- ^'"^ ** *** /"'"'^e'" enacted, That there shall be ap- 
 Treasury shall ap- pointed by the Secretary of the Treasury, in every collection dis- 
 point inspectors, ^^.j^j ^jjej-g the Same may be necessary, one or more inspectors of 
 spirits, refined coal oil or other oil, tobacco, cigars, and other arti- 
 " cles, who shall take an oatlAfaithfuUy to perform their duties, in 
 
 shall prescribe such foi'm as the Commissioner of Internal Revenue shall pre- 
 form of oath and scribe^ and who shall be entitled to receive such fees as may be 
 fixed and prescribed by said Commissioner, to be paid by the 
 owner or manufacturer of the articles inspected, gauged, oi: proved. 
 Penalty of $100 -Ajid any manufacturer of spirits, refined coal oil or other oil, tQ- 
 £b Icto?' &c "'""' bacco, cigars, or other articles which may by law be required 
 to be inspected, who shall refuse to admit an inspector upon 
 his premises, so far as it may be necessary for the performance of 
 his duties, or who shall obstruct an inspector in the peiformance of 
 his duties, shall forfeit the sum of one hundred dollars, to be re- 
 covered in the manner provided for other penalties imposed by 
 this act. 
 
 [Section 59 of the act of June 30th, 1864, was repealed by the 
 act of July 13, 1866, to take effect September 1, 1866.] 
 Distillers and re- Sec. 60. And be it further enacted, Th&t the owner or owners 
 flners of coal ou of any distillery or oil refinery may provide, at his or their own ex- 
 house.""" "'"°" pense, a warehouse, in conformity with such regulations as the 
 Secretary of the Treasury may prescribe ; and such warehouse, 
 when approved by the collector, is hereby declared a bonded ware- 
 Declared bonded housc of the United States, and shall be used only for storing dis- 
 warehouse. tilled spirits, or refined coal oil, or naphtha, and to be under the 
 
 Duty to. be paid custody of the coUector or his deputy. And the duty on the 
 before rtmoyai spirits, coal oil, Or naphtha stored in such warehouse shall be 
 
 fi:om warehouse. •j.i.-i- ■, r i_ i. i i. 
 
 paid before it is removed li'om-such warehouse, unless removed in 
 pursuance of law. 
 Distiued spirits, Sec. 61. And he it further enacted, That all distilled spirits, 
 naphtha"'' may ^^^ ^^ distilled Or refined coal oil, distillate, benzine or benzole, 
 be removed with- and naphtha, upon which an excise duty is imposed by law, may, 
 duty unaer"bond, after being inspected, gauged, proved, and marked by the in- 
 *"=• spector according to the provisions of this act, be removed, with- 
 
 out payment of the duty, under such rules and regulations, and 
 upon_ the execution of such transportation bonds or other security 
 Transfer fi:om as the Secretary of the Treasury may prescribe. The said spirits, 
 house °to Mother!' oU, or naphtha so removed shall be transferred directly from the 
 distillery or refinery to a bonded warehouse, established in con- 
 formity with law and treasury regulations, and may be trans- 
 ported from such warehouse to any one other bonded warehouse 
 used for the storage of distilled spirits, coal oil, or naphtha. And 
 after the arrival of such distUled spirits,' coal oil, or naphtha, at 
 
83 
 
 the bonded warehouse within the district of the assessor to which 
 
 it has been transferred, it shall be again inspected, and the duty paymenrof "duty 
 
 shall be assessed and paid on any deficiency or reduction of the roquired on uny 
 
 , » r-iii 11 11 r 1 1 deflcienny beyond 
 
 number ot proof gallons beyond such allowance tor Jeakage as the aiioTvanco tor 
 may be established by the regulations of the Commissioner of i«'''»s«- 
 Internal Revenue, received at the warehouse, from the number of 
 proof gallons as stated in the bond given at the place of ship- 
 ment. And any distilled spirits, coal oil, or naphtha in the public 
 warehouses shall be subject to the same rules and regulations, and 
 be chargeable with the same costs and expenses in all respects, to Cost and ex- 
 which imported goods deposited in public store or bonded ware- m^e^ m "of'im'- 
 house may be subject ; and shall be in charge of a proper officer, ^^^^ in°°bondBd 
 to be designated by the Secretary of the Treasury, who, with the warehouse. 
 owner and proprietor of the warehouse, shall have the joint cus- 
 tody of all the distilled spirits, oil, or naphtha so stored in said Spirits, ou, or 
 warehouse, which shall be at the risk of the owner of the said custody^'of' office? 
 spirits, oil, or naphtha. And all la'Bor on the same shall be per- ^i-us " » ^onaei 
 
 i> \ , -, . />, 1 T^, warehouse, and at 
 
 formed by the owner or proprietor of the warehouse, under the the risk of the 
 
 supervision of the officer in charge of the same, and at the expense '"'o^ner to pay 
 
 of said Owner or proprietor of the warehouse ; and the same fees expenses of labor 
 shall be paid for exports as are charged to exporters for like ser- bondedwarchouse" 
 
 vices in the custom-house. And no drawback shall in any case No drawbacit to 
 be allowed on any distilled spirits, coal oil, or naphtha, upon which 
 an excise duty shall have been paid, either before or after it shall 
 
 have been placed in a bonded warehouse: Provided, ThaX Any „. ^.„ . . .^ 
 
 T Ml 1 ■ • 1 ■! 1 ^1 1 '11 n 1 Distilled spirits, 
 
 distilled spirits, coal oil, or naphtha may be withdrawn from the coai oil, or naph- 
 bonded warehouse after payment to the collector of internal rev- araV^from'bond- 
 enue for the district in which the warehouse is situated, of the ed warehouse un- 
 duty imposed by law, or may be removed without paymen^ of the stanMsf"'""'""'' 
 duty for the purpose of being exported, or for the purpose of 
 being redistilled or canned for export, after the quantity and proof 
 of the spirits, oil, or naphtha to be removed has been ascertained 
 and inspected according to the provisions of law, under such 
 rules and regulations and the execution of such bond or other 
 security as the Secretary of the Treasury may prescribe. And Spirits, &c., w- 
 any spirits, oil, or naphtha so removed for distillation shall be re- Suon^to berelm™- 
 . turned to the warehouse and shall be again inspected, and the ed to the ware- 
 duty shall be paid to the said collector on any deficiency or reduc- jns^cte™ '*'"° 
 tion beyond the allowance for loss by redistillation established by 
 the Commissioner of Internal Revenue, in the number of proof 
 gallons received at the warehouse for the purpose of being ex- 
 ported, as aforesaid. And nothing in this section shall be con- 
 strued to prevent the manufacture for exportation, without pay- Medicines, &c., 
 ment of duty, of medicines, preparations, compositions, perfumery, turedfor export*. 
 cosmetics, cordials, and other liquors, manufactured wholly or in meat^ofduty.'"^' 
 part of domestic spirits, as provided for in this act. 
 
 [Sections 62, 63, 64, 65, 66, 67, 68, 69 and 70, of the act of June 
 30th, 1864, were repealed by the act of July 18, 1866, to take effect 
 September 1, 1866,] 
 
 Sec. 71. And be ii further enacted, [That no person, firm, com- juiyi3, 1866. 
 pany, or corporation, shall be engaged in, prosecute,- or carry on No person or 
 any trade, business, or profession, hereinafter mentioned and de- Ste?mention?d 
 scribed, until he or they shall have paid a special tax therefor in '" ,!:=-"y "". '™<'" 
 
 ' .p"^ .iin until a special tas 
 
 the manner hereinafter provided. J therefor is paid. . 
 
 Skc. 72. And be it further enacted, [That every person, firm, juiy 13, isoa. 
 
34 
 
 Snch persons Company, or corporation engaged in any trade, business, or profes-, 
 to regSSuB thi sion, on which a special tax is imposed by law, shall register with 
 M»i»tant ttsseasor the assistant assessor of the assessment district, first, his or their, 
 
 tneir names and , i i • en xt_ ' i^ at. 
 
 biuiness, &o. name or style, and in case oi a nrm or company, the names ot tnO; 
 
 several persons constituting such firm or company, and their places 
 
 of residence ; second, the trade, business, or profession, and the 
 
 place where such trade, business, or profession is to be carried on 5, 
 
 ted if "a rectifier ;' third, if a rectifier, the number of barrels he designs to rectify ; if, 
 
 a peddler j ^ peddler, whether he designs to travel on foot, or with one, two, or 
 
 on innkeeper, more horses or mules ; if an innkeeper, the yearly rental value of the! 
 
 house and property to be occupied for said purpose. All of which 
 
 Asaistrat Mses- fjjgfg sh&\\ be returned duly certified by such assistant assessor, 
 
 sor to make return ,.i in /»iT> ii •! 
 
 toaasistantcoUect- to both the assessor and collector 01 the district ; and the special 
 **■ tax shall be paid to the collector or deputy collector of the district 
 
 md" reoeipt^^ ^^ hereinafter provided for such trade, business, or profession, who 
 »• shall give a receipt therefor.] 
 
 Jnir 13. 1866. Sec. 73. And be it further enacted, [That any one who shall 
 
 rrhS'oii^wie &r exercise or carry on any trade, business, or profession, or do any 
 without pajiient act hereinafter mentioned, for the exercising, carrying on, or doing 
 """■ of which a special tax is imposed by law, without payment, 
 
 thereof as in that behalf required, shall, for every such offence, 
 besides being liable to the payment of the tax, be subject to im- 
 impriBonment prisonmcnt for a term not exceeding two years, or a fine not 
 "pine"' how di«- cxcceding five hundred dollars, or both, and such fine shall be dis- 
 tributed, tributed between the United States and the informer, if there be 
 
 any, as provided by law.] 
 July 18. 1866 Sec. 74. /l/irf ie iV /wrt^er enocierf, [That the receipt for the pay ■ 
 
 tooontSn what.* ment of any special tax shall contain and set forth the purposei, 
 trade, business, or profession for which such tax is paid, and the 
 name and place of abode jof the person or persons paying the 
 same ; if by a rectifier, the quantity of spirits intended to be recti- 
 fied ; if by a peddler, whether for travelling on foot or with one, 
 or two, or more horses or mules, the time for which payment is 
 made, the date or time of payment, and (except in the case of auc- 
 tioneers, produce brokers, commercial brokers, patent-right deal- 
 ers, photographers, builders, insurance agents, insurance broker^ 
 and peddlers) the place at which the trade, business, or profession 
 for which the tax is paid shall be carried on : Provided, That the 
 Payment of spec- payment of the special tax herein imposed shall not exempt from 
 '*'i "f^el-tai^ er- ^"^ additional special tax the person or persons (except lawyers, 
 sons, &c, from an physicians, surgcons, dentists, cattle brokers, horse dealers, ped- 
 jdditionai special ^jgpg^ produce brokers, commercial brokers, patent-right dealers, 
 photographers, builders, insurance agents, insurance brokers, and 
 auctioneers), or firm, company, or corporation doing business in 
 any other place than that stated ; but nothing herein contained 
 shall require a special tax for the storage of goods, wares, or mer- 
 requirad ta%hat chandise in other places than the place of business, nor for the sale 
 <»««• by manufacturers or producers of their own goods, wares, and 
 
 , merchandise, at the place of production or manufacture, and at their 
 principal office- or place of business, provided no goods, wares, or 
 Beceipt fcr tax merchandise except as samples shall be kept at said office or place 
 to be exhibited to of busincss. And every person exercising or carrying on any trade, 
 Smand."*"' "^ business, or profession, or doing any act for which a special tax is 
 imposed, shall, on demand of any officer of internal revenue, pro- 
 duced?" "" '" duce and exhibit the receipt for payment of the tax, and unless he 
 
35 
 
 Bhall do so may be taken and deemed not to have paid such tax. 
 And in case any peddler shall refuse to exhibit his or her receipt, ri pediiier re; 
 as aforesaid, when demanded by any officer of internal revenue, receip'''who™ ^ 
 Baid officer may seize the horse or mule, wagon, and contents, or manded, officer 
 
 ,,,,"',,.„ 1} • jii_ may seize his horse 
 
 pack, bundle, or basket ot any person so retusmg, and the assess- or goods. 
 or of the district in which the seizure has occurred may, on ten • 
 days' notice, published in any newspaper in the district, or served juch°^*'°^ *" 
 personally on the peddler, or at his dwelling-house, require such 
 peddler to show cause, if any he has, why the horses or mules, 
 wagon, and contents, pack, bundle, or basket so seized shall not be 
 forfeited ; and in case no sufficient cause is shown, the assessor jorfeiture and 
 may direct a forfeiture, and issue an order to the collector or to s»i»- 
 any deputy collector of the district for the sale of the property so 
 forfeited ; and the same, after payment of the expenses of the „ as to m 
 proceedings, shall be paid to the collector for the use of the United where. 
 States.' And all such special taxes shall become due on the first Special taxes 
 day of May in each year, or on commencing any trade, business, "''«'' *™- 
 or profession upon which such tax is by law imposed. In the 
 former case the tax shall be. reckoned for one year, and in the For how long 
 latter case, proportionately for that part of the year from the first '^^'""*- 
 day of the month in which the liability to a special tax com- 
 menced, to the first day of May following.] 
 
 Sec. 75. And be it further enacted, [That upon the death of any juiy 13, ises. 
 person having paid the special tax for any trade, business, or pro- ^ person, &c., 
 
 iu • -x J V, 11 u 1 c 1 e i-d \ J ■ • paying special tax 
 
 lession, it may and shall be lawiul tor the executors or admims- dies dunug the 
 trators, or the wife-or child, or the legal representatives of such S™ ^''o'l^rilS 
 deceased person to occupy the house or premises, and in like 
 manner to exercise or carry on, for the residue of the term for 
 which the tax shall have been paid, the same trade, business, or 
 J)rofession as the deceased before exercised or carried On, in or 
 upon the same houses or premises, without payment of any addif 
 tional tax. And in case of the removal of any person or persons Persona paying 
 from the house or premises for which any trade, business, or pro- LoTin|^inTy''c^ 
 fession was taxed, it shall be lawful for the person or persons so p ?" *« bnanese 
 removing to any other place, to carry on the trade, business, or 
 profession specified in the tax receipt at the place to which such 
 person or persons may remove without payment of any additional 
 tax : Provided, That all cases of death, change or removal, as Deaths, remor- 
 aforesaid, shall be registered with the assistant assessor, and with »■"'. ^^"■i t" •» 
 the collector, together with the name or names of the person or 
 persons making such change or removal, or successor to any per- 
 son deceased, under regulations to be prescribed by the Commis- 
 eioner of Internal Revenue.] 
 
 Sec. 76. And be it further enacted, [That in every case where juiy 13, 1866. 
 more than one of the pursuits, employments, or occupations, here- pJl'for'eiKh^iu! 
 inafter described, shall be pursued or carried on in the same place suit. , 
 by the same person at the same time, except as hereinafter pro- 
 vided, the tax shall be paid for each according to the rates 
 severally prescribed : Provided, That in cities and towns having Proyfao. 
 a less population than six thousand persons according to the last 
 preceding census, one special tax shall be held_ to embrace the 
 business of land-warrant brokers, claim agents, and real estate 
 agents, upon payment of the highest rate of tax applicable to 
 either one of said pursuits.] 
 
 Sec. 77. And be it further enacted, [That no auctioneer shall, July 13, I866 
 
St) 
 
 Auctioneers nnt by virtue of haviiig paid the special tax as an auctioneer, sell any 
 persons^ "nor" seu goods OF Other property at private sale, nor shall he employ any 
 at private saie. other person to act as auctioneer in his behalf, except in his own 
 store or warehouse or in his presence ; and any auctioneer who 
 Penalty for sell- shall sell goods or commodities otherwise than by auction, without 
 ing goods except having paid the special tax imposed upon such business, shall be 
 } auc on. subject and liable to the penalty imposed upon persons dealing in 
 
 or retailing, trading or selling goods or commodities without pay- 
 ment of the special tax for exercising 6r carrying On such trade 
 or business ; and where goods or commodities are the property of 
 AucUoneersmay any person or persons taxed to deal in or retail, or trade in or 
 persons^who have ®^^ ^^^ Same, it shall and may be lawful for any person exercising 
 paid special tax. or carrying on the trade or business of an auctioneer to sell such 
 goods or commodities for and on behalf of such person or persons 
 in said house or premises.] 
 July 13, 1866. Sec. 78. And be it further enacted, TThat any number of per- 
 
 Business may be .-, ,. 'i j_ ^ ^ 
 
 done in copartner- SOUS, cxccpt lawyers, conveyanccrs, claim agents, patent agents, 
 
 ship, except by physiciana, surgeons, dentists, cattle brokers, horse dealers, and 
 
 peddlers, doing business in copartnership at any one place, shall be 
 
 required to pay but one special tax for such copartnership.] 
 
 July 18, 1866. Sec. 79. And be it farther enacted, [That a special tax shall be; 
 
 and hereby is, imposed as follows, that is to say : 
 
 One. Banks chartered or organized under a general law with 
 a capital not exceeding fifty thousand dollars, and bankers using 
 ban^s^'and^an™ <"" employing a capital not exceeding the sum of fifty thousand 
 era, »ioo. dollars, shall pay one hundred dollars ; when Acceding fifty thou 
 
 92 for eyery ^^^^ dollars, for every additional thousand dollars in excess of 
 •1000 In excess fifty thousSnd dollars, two dollars. Every incorporated or other 
 ' ■ ■ bank, and every person, firm, or company having a place of busi- 
 ness where credits are opened by the deposit or collection of 
 Definition of ^^^^7 °^ Currency, subject to be paid or remitted upon draft, 
 bank and banker, check. Or Order, Or where money is advanced or loaned on stocks, 
 bonds, bullion, biUs of exchange, or promissory notes, or where 
 stocks, bonds, bullion, bills of exchange, or promissory notes are 
 received for discount or for sale, shall be regarded as a bank or as 
 a banker : Provided, That any savings bank having no capital 
 Sa-ring^ banks gtock, and whose business is confined to receivins deposits and 
 
 exempted m cer- ,.' . .- i.i,rt/.., ^^v»^ii.^ «.i»»* 
 
 tain case*. loamng or mvestmg the same for the benefit of its depositors, and 
 
 which does no other business of banking, shall not be subject to 
 
 ' this tax. 
 
 Wholesale deal- Two. Wholesale dealers, whose annual sales do not exceed fifty 
 
 era, S60. thousand dollars, shall pay fifty dollars ; and if their annual sales 
 
 SI for every excecd fifty thousand dollars, for every additional thousand dollars 
 
 SlOOO of annual jn exccss of fifty thousand dollars, they shall pay one dollar ; and 
 
 sales in excess of ., , „ ■'_ , ..,..■, •' , K i^ " """«ii , «»"v» 
 
 $50,000. the amount or all sales withm the year beyond fifty thousand dol- 
 
 Amounts in ex- ^^^ ^^^ ^® returned monthly to the assistant assessor, and the 
 
 cess of s50,ooo to tax on sales in excess of fifty thousand dollars shall be assessed 
 
 tax paid month^. by the assessors and paid monthly as other monthly taxes are 
 assessed and paid. Every person shall be regarded as a wholesale 
 
 Definition of. dealer whose business it is, for himself or on commission, to 
 
 sell or oSer to ^ell any goods, wares, or merchandise of foreign 
 
 or domestic production, not including wines, spirits, or malt 
 
 liquors, whose annual sales exceed twenty-five thousand dol- 
 
 Not exempt ftom lars. And the payment of the special tax as a wholesale dealer 
 
 tax BB conuuercial in. t i_ ^. * .i«i 
 
 brokers. BhaU not exempt any such person acting as a commercial broker 
 
37 
 
 from the payment of the special tax imposed 'upon commercial 
 brokers : Provided, That no person paying the special tax as a Pro»iso »• t» 
 wholesale dealer in liquors shall be required to pay an additional J, S^uors. 
 special tax on account of the sale of other goods,- wares, or mer- 
 chandise on the same premises : And provided further, That, in in estimating 
 estimating the amount of sales for the purposes of this section, any gJJ^to'be exciud" 
 sales made by or through another wholesale. dealer on commission ei. 
 shall not be again estimated and included as sold by the party for ' 
 whom the sale was made.- s 
 
 Three. Retail dealers shall pay ten dollars. Every person "^'"i dealers, 
 whose business or occupation it is to sell'or offer for sale any ' ' 
 
 goods, wares, or merchandise of foreign or domestic production, 
 not including spirits, wines, ale, beer, or other malt liquors, and 
 whose annual sales exceed one thousand and do not exceed 
 twenty-five thousand dollars, shall be regarded as a retail dealer. 
 
 Four. "Wholesale dealers in liquors whose annual sales do not wholesale deal- 
 exceed fifty thousand dollars shall pay one hundred dollars, and and"»i''"fgr'*^h 
 if exceeding fifty thousand dollars, fgr every additional one thou- »i<wo of ^^^^9^ 
 sand dollars in excess of fifty thousand dollars, they shall pay one jjso^wo. '"'^ 
 dollar, and such excess shall be assessed and paid in the same Excess how as- 
 manner as required of wholesale dealers. Every person who ^^^ ™ *"*' 
 shall sell or offer for sale any distilled spirits, fermented liquors, or Deflmtion of 
 wines of any kind in quantities of more than three gallons at one 
 time to the same purchaser, or whose annual sales, including sales 
 of other merchandise, shall exceed twenty-five thousand dollars, 
 shall be regarded as a wholesale dealer in liquors. 
 
 Five. Retail dealers in hquors shall pay twenty-five dollars, uo^om^ S'"™ ^ 
 Every person who shall s6ll or offer for sale foreign or domestic 
 spirits, wines, ale, beer, or other malt liquors in quantities of three ^ '""""'■ 
 gallons or less, and whose annual sales, including all sales of other 
 merchandise, do not exceed twenty-five thousand dollars, shall be 
 regarded as a retail dealer in liquors. 
 
 Six." Lottery ticket dealers shall pay one hundred dollars. . '^""^J, '■**' 
 
 XT. •' • i- £ ^- u 1. 11 1 dealers, SIOO. 
 
 iiivery person, association, nrm, or corporation who shall make, . 
 sell, or offer to sell lottery tickets or fractional parts thereof, or 
 any token, certificate, or device representing or intending to rep- 
 resent a lottery ticket or any fractional part thereof, or any policy 
 of numbers in any lottery^ or shall manage any lottery, or prepare 
 schemes of lotteries, or superintend the drawing of any lottery, 
 shall be deemed a lottery ticket dealer: Provided, That the' Managers of any 
 managers of any lottery shall give bond in the sum of one {°"*f^,^ J"*..^'™ 
 thousand dollars that the person paying such tax shall not sell ' 
 
 any tickets or supplementary ticket of such lottery which has not 
 been duly stamped according to law, and that he will pay the tax 
 imposed by law upon the gross receipts of his sales. 
 
 Seven. Horse dealers shall pay ten dollars. Any person Horse dealers, sio. 
 whose business it is to buy or sell horses or mules shall be re- Definition of. 
 garded a horse dealer : Provided, That one special tax having Proviso, 
 been paid, no additional tax shall be imposed upon any horse 
 dealer for keeping a livery stable, nor upon any livery stable 
 keeper for dealing in horses. 
 
 Eight. Livery stable keepers shall pay ten dollars. Any per- Livery stable 
 son whose business if is to keep horses for hire, or to let, or to t««P8"> *!'>• 
 keep, feed, or board horses for others, shall be regarded as a livery Definition ot 
 stable keeper. 
 
38 
 
 Brokers, $50 
 Definition ot 
 
 B inkers not to 
 piiy tiix OB brokers 
 also. 
 
 Pawnbrokers, .S50. 
 and S2 00 eaeh 
 $1000 of capital in 
 excess of £50,000. 
 
 Pefinition of. 
 
 Land-warrant 
 brokers, 925. 
 
 Definition of. 
 
 Tattle - brokers, 
 SIO, and SI on 
 each $1,000 of an- 
 nual sales, &c., in 
 excess of $10,000. 
 
 Definition of. 
 
 Produce brokers, 
 
 eio. 
 
 Definition of. 
 
 Commercial bro- 
 kers, $20. 
 
 Definition of. 
 
 . Cnstom-house 
 brokers, $10, 
 Definition of. 
 
 DiatiUera, $100. 
 Definition of. 
 
 Distillers cf ap- 
 ples, grapes &c., 
 $50 or $20. 
 
 No tax on cer- 
 tain apparatus. 
 
 Nine. Brokers shall pay fifty dollars. Every person, firm, or 
 company, whose business it is to negotiate purchases or sales of 
 stocks, bonds, exchange, bullion, coined money, bank-notes, prom- 
 issory-notes, or other securities, for themselves or others, shall be 
 regarded as a broker : Provided, That any person having paid the 
 special tax as a banker shall not be requii-ed to pay the special 
 tax as a broker. 
 
 Ten. Pawnbrokers using or employing a capital of not ex- 
 ceeding fifty thousand dollars, shall pay fifty dollars ; and when 
 using or employing a capital exceeding fifty thousand dollai"s, for 
 every additional thousand dollars in excess of fifty thousand dol- 
 lars, shall pay two dollars. Every person whose business or 
 occupation it is to take or receive, by way of pledge, pawn, or ex- 
 change, any goods, wares, or merchandise, or any kind of personal 
 property whatever, as security for the repayment of money lent 
 thereon, shall be deemed a pawnbroker. 
 
 Eleven. Land-warrant brokers shall pay twenty-five dollars. 
 Afly person shall be regarded as a land-warrant broker who makes 
 a business of buying and selling land warrants, or of furnishing 
 them to settlers or other persons. 
 
 Twelve. Cattle brokers, whose annual sales do not exceed 
 ten thousand dollars, shall pay ten dollars; and if exceeding the 
 sum of ten thousand dollars, one dollar for each additional thou- 
 sand dollars ; and such excess shall be assessed and paid in the same 
 manner as required of wholesale dealers. Any person whose busi- 
 ness it is to buy or sell or deal in cattlej hogs, or sheep shall be 
 considered as a cattle broker. 
 
 Thirteen. Produce brokers, whose annual sales do not exceed 
 the sum of ten thousand dollars, shall pay ten dollars. Every 
 person other than one having paid the special tax as a com- 
 mercial broker or cattle broker, or wholesale or retail dealer, or 
 peddler, whose occupation it is to buy or sell, agricultural or 
 farm products, and whose annual sales do not exceed ten thousand 
 dollars, shall be regarded as a produce broker. 
 
 Fourteen. Commercial brokers shall pay twenty dollars. Any 
 person or firm whose business it is, as a broker, to negotiate sales 
 or purchases of goods, wares, or merchandise, or to negotiate 
 freights and other business for the owners of vessels, or for the 
 shippers, or consignors, or consignees of freight carried by ves- 
 sels, shall be regarded a commercial broker. 
 
 Fifteen. Custom-house brokers shall pay ten dollars. Every 
 person whose occupation it is, as the agent of others, to arrange 
 entries and other custom-house papers, or transact business at any 
 port of entry relating to the importation or exportation of goods, 
 wares, or merchandise, shall be regarded a custom-house broker. 
 
 Sixteen. Distillers shall pay one hundred dollars. Eveiy per- 
 son, firm, or corporation, who distils or manufactures spu'its, or 
 who brews or makes mash, wort, or wash for distillation or the 
 production of spirits, shall be deemed a distiller : Provided, That 
 distillers of apples, grapes, or peaches, distilling or manufacturing 
 fifty and less than one hundred and fifty barrels per year from 
 the same, shall jSay fifty dollars ; and those distilling or manufac- 
 turing less* than fifty barrels per year from the same shall pay 
 twenty dollars : And provided further, That no tax shall be im- 
 posed for any still, stills, or other apparatus used by. druggists and 
 
39 
 
 ehemists for the recovery of alcohol for pharmaceutical and chemi- 
 cal or scientific purposes which has been used in those processes. 
 
 Seventeen. Brewers shall pay one hundred dollars. Every Brewers, $100 
 person, firm, or corporation who manufactures ffermented liquors 
 of any name «r description, for sale, from malt, wholly or in part, Definition of. 
 or from any substitute therefor, shall be deemed a brewer : 
 Provided, That any person, firm, or corporation, who manufac- «^"'"° '° ^'■'^ 
 tures less than five hundred barrels pec year, shall pay the sum 
 of fifty dollars. 
 
 Eighteen. Rectifiers who shall rectify any quantity of spiritu- Eectiflers of not 
 ous liquors, not exceeding five hundred barrels, packages, or »25' »nci »25'^™or 
 casks, containing not more than forty gallons to each barrel, pack- S??"" additional 
 age, or cask, shall pay twenty-five dollars ; and twenty-fiv^ dol- 
 lars additional for each additional five hundred such barrels, pack- 
 ages, or casks, or any fractional part thereof. Every person. Definition of. 
 firm, or corporation, who rectifies, purifies, or refines distilled 
 spirits, or wines^ by any process, or who, by mixing distilled 
 spirits or wine with any materials, manufactures any spurious 
 imitation, or compound liquors for sale, under the name of whis- ' 
 key, brandy, gin, rum, wine, " spirits," or " wine bitters," or any 
 other- name, shall be regarded as a rectifier. 
 
 Nineteen. Coal-oil distillers and distillers of burning fluid and Distillers of coal 
 camphene shall pay fifty dollars. Any person, firm, or corporation, and "'^^piienel 
 who shall refine, produce, or distil petroleum, or rock oil or *^"„itioj, ^f 
 oil made of coal, asphaltum, shale, peat, or other bituminous sub- 
 stances, or shall manufacture illuminating oil, shall be regarded as 
 a eoal-oil distiller. 
 
 Twenty. Keepers of hotels, inns, or taverns shall be classified Keepers of hotels, 
 and rated according to the yearly rental, or, if not rented, ac- '"°«) « '"Terns, 
 cording to the estimated yearly rental of the house and property 
 intended to be so occupied as follows, to wit : When the rent or if yearly rental 
 valuation of the yearly rental of said house and property shall be $200 lio an'd'^ss 
 two hundred dollars, or less, they shall pay ten dollars ; and if ex- *"'' ^* *!«) >» 
 ceeding two hundred dollars, for any additional one hundred dollars '^"^^ ° 
 or fractional part thereof in excess of two hundred dollars, five 
 dollars: Provided, That a payment of such special tax shall This tax does not 
 be construed to permit the person so keeping a hotel, inn or ^™™p' f'o™ ^^ 
 
 „ .,, n -I ^ ,., ,.1 ^ liTery stabiu 
 
 tavern, to lurnjsh the necessary lood tor the animals or such trav- keeper, 
 ellers or sojourners without the payment of an additional special 
 tax as a livery stable keeper. Every place where food and lodg- Definition of 
 ing are provided for and furnished to travellers and sojourners ern. ' """ " "" 
 for pay shall be regarded as a hotel, inn, or tavern : Provided, 
 That keepers of hotels, taverns, and eating-houses, in which W'hera liquors 
 liquors are sold by retail, to be drank upon trie premises, shall pay keepers to pay 
 an additional tax of twenty-five dollars. The yearly rental shall * ^ °"° '"^^^tia 
 be fixed and established by the assistant assessor of the proper how'fixfd. 
 assessment district at its proper value ; but if rented, at not less 
 than the actual rent agreed on by the parties. All steamers and steamers and 
 vessels, upon waters of the United States,. on board of which pas- "*'='=• *^- 
 eengers or travellers are provided with food or lodgings, shall be 
 subject to and required to pay twenty-five dollars : Provided, 
 That any person who shall make a false or fraudulent return con- ^^^^'^ '° ""** 
 'cerning the actual rent mentioned in this paragraph shall be sub- 
 ject to a penalty therefor of double the amount of the tax. 
 ' Twenty-ontj. Keepers of eating houses shall pay ten dollars. inghoS, sio*'' 
 
40 
 
 Definition. Every place where food or refreshments of any kind, not including 
 
 spirits, wines, aJe, beer, or other malt liquors, are provided for 
 casual visitors and sold for consumption therein, shall be regarded 
 as an eating-house. But the keeper of an eating-house having 
 No additional tax P^d the tax thercfor, shall not be required to pay a special tax as 
 as confectioner, or a confcctioner, anything in this act to the contrary notwithstand- 
 ngars/^Sc, on ing ; and keepers of hotels, inns, taverns, and eating-houses having 
 sauie premises. p^j^ t]ie special tax thcrefor, shall not be required to pay addi- 
 tional tax for selling tobacco, snuff, or cigars on the same prem- 
 ises, anything in this act to the contrary notwithstanding, 
 oopfectioners, Twcnty-two. Confectioners shall pay ten dollars. Every person 
 D^fiafo of ""^^ ^^ ** retail confectionery, sweetmeats, comfits, or other 
 confects, in any buUding, shall be regarded as a confectioner. 
 Who not to pay ^^^ wholesale and retail dealers, having paid the special tax 
 tax aa confectioner, therefor, shall not be required to pay the special tax as a con- 
 fectioner, anything in this act to the contrary notwithstanding. 
 Claim or patent Twenty-three. Claim agents and agents for procuring patents 
 agents, 910. ghall pay ten dollars. Every person whose business it is to pros- 
 
 ecute claims in any of the executive departments of the federal 
 government, or procure patents, shall be deemed a claim or patent 
 agent, as the case may be. 
 Patent -right Twcnty-four. Patent-right dealers shall pay ten dollars. Every 
 
 deniers, 810. person whose business it is to sell, or offer for sale, patent rights, 
 Definition of. gj^^jj j^^ regarded as a patent-right dealer. 
 
 Beai estate Twenty-fivc. Rcal-cstate agents shall pay ten dollars. Every 
 
 agents, 810. person whose business it is to sell or offer for sale real estate for 
 
 "" '™ ■ others, or to rent houses, stores, or other buildings or real estate, 
 
 or to collect rent for others, except lawyers paying a special tax as 
 
 such, shall be regarded as a real-estate agent. 
 
 ConTeyancers,8io. Twenty-six. Conveyancers shall pay ten dollars. Every person. 
 
 Definition of. ' ' Other than one having paid the special tax as a lawyer or claim 
 
 agent, whose business it is to draw deeds, bonds, mortgages, wills, 
 
 writs, or other legal papers, or to examine titles to real estate, shall 
 
 be regarded as a conveyancer. 
 
 , . „. , Twenty-seven. Intelligence-office keepers shall pay ten doUars, 
 
 Intelligence - of- ._., ■' , . y . . /. t /» . . , 
 
 Beekeepers, 810. Jivery person whose business it is to find or turnish places of em- 
 Definition of. ployment for others, or to find or furnish servants upon application 
 
 in writing or otherwise, receiving compensation therefor, shall 
 
 be regarded as an intelligence-office keeper. 
 Insurance agents, Twenty-eight. Insurance agents shall pay ten dollars. Any 
 ?^2- . . , person who shall act as agent of any fire, marine, life, mutual, or 
 
 Definition of. ^ ., . ^ . ' .... 
 
 other insurance company or companies, or any person who shall 
 negotiate or procure insurance for which he receives any commis- 
 sion or other compensation, shall be regarded as ^n insurance 
 ageht : Provided, That if the annual receipts of any person as such 
 When to pay agent sliall not exceed one hundred dollars, he shaU pay five dol- 
 
 oniy $5. jg^jg only: And provided further,- Th&t no special tax shall be 
 
 No tax for selling imposed upon any person for selling tickets or contracts of 
 
 triiveUers- tickets, insurancc agaiust injury j.o persons while travelling by land or 
 
 *'°' water. 
 
 Foreign insurance Twenty-nine. Foreign insurance agents shall pay fifty dollars. 
 
 agents, 860. Every persMi who shall act as agent of any foreign fire, marine. 
 
 Definition of. tp^i xl ■ .in, 
 
 hfe, mutual, or other insurance company or companies shall be 
 regarded as a foreign insurance agent. 
 Auctioneers, Thirty. Auctioneers whose annual sales do not exceed tea 
 
41 
 
 thousand dollars shall pay ten dollars, and if exceeding ten thou- whose mmuai sale* 
 sand dollars, shall pay twenty dollars. Every person shall he |io q^' ^w^^x- 
 deemed an auctioneer whose business it is to offer property at 'J^^^e SiO,ooo, 
 public sale to thp highest or best bidder: Provided, That the Definition of. 
 provisions of this paragraph shall not apply to judicial or execu- 
 tive officers making auction sales by virtue of any judgment or Not to apply to 
 
 1 c T 1.1-iji. !■ X ^'ss *y executive 
 
 decree of any court, nor pubhc sales made by or for executors, or judicial offloer», 
 administrators, or guardians of any ' estate held by them as *"=■ 
 such. , 
 
 Thirty -one. Manufacturers shall pay ten dollars. Any person, Mannfectureis, 
 firm, or corporation who shall manufacture by hand or machinery Defliiition ot 
 any goods, wares, or merchandise, not otherwise provided for, 
 exceeding annually the sum of one thousand dollars, or shall be 
 engaged in the manufacture or preparation for sale of any articles 
 or compounds, or shall put up for sale in packages with his own 
 name or trade mark thereon any articles or compound, shall be 
 regarded as a manufacturer. 
 
 Thirty-two. Peddlers shall be classified and rated as follows, to Peadiera ; 
 wit : When travelling with more than two horses, or mules, the 
 first class, and shall pay fifty dollars ; when travelling with two is' eiass, sso. 
 horses, or mules, the second class, and shall pay twenty-five dol- ^ '''"™' *^ 
 lars ; when travelling with one horse, or mule, the third class, and 3d class, $15. 
 shall pay fifteen dollars ; when travelling on foot, or by public , 
 
 conveyance, the fourth class, and shall pay ten dollars. Any per- *''"'''>^'' *!*• 
 son, except persons peddling only charcoal, newspapers, magazines, ''^fi^^'^ <* 
 Bibles, religious tracts, or the products of his farm or garden, 
 who sells or offers to sell, at retail, goods, wares, or other com- 
 modities, travelling from place to place, in the town, or through 
 the country, shall be regarded a peddler : Provided, That any Peddiera of ii^- 
 peddler who sells, or offers to sell, distilled spirits, fermented ?°*ij^^''»' " 
 liquors or wines, dry goods, foreign or domestic, by one or more 
 original packages or pieces, at one time, to the same person 
 or persons, or who peddles jewehy, shall pay fifty dollars : Pro- 
 vided further. That manufacturers and producers of agricultural agn^uuurai'toois, 
 tools and implements, garden-seeds, fruit and ornamental trees, brooms, &c.,whea 
 stoves and hollow ware, brooms, wooden ware, charcoal, and gun- "° ° i^ * 
 powder, delivering and selling at wholesale any of said articles, 
 by themselves or their authorized agents, at places other than the 
 place of manufacture, shall not therefor be required to pay any 
 special tax : Provided further. That persons who sell shell or other ^™*®? ?^ ^"^ 
 fish, or both, travelling from place to place, and not from any shop " " °' ■ **• 
 or stand, shall be required to pay five dollars only ; and no special / 
 
 tax shall be imposed for selling shell or other fish from hand-carts 
 or wheelbarrows. 
 
 Thirty-three. Apothecaries shall pay ten dollars. Every per- Apothecaries, fio 
 son who keeps a shop or building where medicines are com- Definition ot . 
 pounded or prepared according to prescriptions of physicians, 
 or where medicines are sold, shall be regarded as an apothecary. 
 But wholesale and retail dealers, who have paid the special tax 
 therefor, shall not be required to pay a tax as an apothecary ; ^ ^™ '^* " 
 nor shall apothecaries who have paid the special tax be required be paid, 
 to pay the tax as retail dealers in liquor in consequence of selling 
 iilcohol, or of selling or of dispensing, upon physicians' prescrip- 
 tions, the wines and spirits officinal in the .United States and other 
 national pharmacopoeias, in quantities not exceeding half a pint 
 
42 / 
 
 of either at any one time, nor exceeding in aggregate cost value 
 the sum of three hundred dollars per annum. 
 Photographers, Thirty-four. Photographers shall pay ten dollars. Any person 
 Difiiiitioii of. ~ who make [s] for sale photographs, ambrotypes, daguerreotypes, 
 * or pictures, by the action of light, shall be regarded a photog- 
 
 rapher. 
 TobiuKonists, sio. Thirty-five. Tobacconists shall pay ten dollars. Any person, 
 e mtionof. firm, or corporation whose business it is to manufacture cigars, 
 snuff, or tobacco in any form, shall be regarded a tobacconist. 
 Butchers, SIO. Thirty-six. Butchers shall pay ten dollars. Every person 
 
 DeSniijon of. vrhose business it is to sell butchers' meat at retail shall be re- 
 garded as a butcher: Provided, That no butcher having paid 
 When not to pay the Special tax therefor shall be required to pay the special tax 
 taxaaretaudeaier. ^s a retail dealer on account of selling other articles at the same 
 store, stall, or premises : Provided further, That Butchers who 
 Butchers retail- Sell butchers' meat exclusively by themselves or agents, trav- 
 ing from carts, s5. elUng from placc to place, and not from any shop or stand, shall 
 be required to pay five dollars only, any existing law to the con- 
 trary notwithstanding. 
 
 ary 
 Th 
 
 Theatres, muse- Thirty-sevcn. Proprietors of theatres, museums, and concert 
 hajis, 3100°™°"' ^^V& shall pay one hundred dollars. Every edifice used for the 
 BeflniUon of. purpose of dramatic or operatic or other representations, plays, or 
 performances, for admission to which entrance money is received 
 not including halls rented or used occasionally for concerts or the- 
 atrical representations, shall be regarded as a theatre : Provided, 
 i>y'SJ"when'&c! "^^^^ when any such edifice is under lease at the passage of this 
 act, the tax shall be paid by the lessee, unless otherwise stipulated 
 between the parties to said lease. 
 Circuses, sioo. Thirty-eight. The proprietor or proprietors of circuses shall 
 
 Definition of. pjjy gjje hundred dollars. Every building, tent, space, or area 
 where feats of horsemanship or acrobatic sports or theatrical per- 
 formances are exhibited, shall be regarded as a circus : PrO" 
 fai to bo paid vided, That no special tax paid in one State shall exempt exhibi- 
 tions from the tax in another State. And but one special tax 
 shall be imposed for exhibitions within any one State. 
 Jugglers, $20. Thirty-nine. Jugglers shall pay twenty dollars. Every person 
 
 Definition of. ^^^ performs by sleight-of-hand shall be regarded as a juggler. 
 Ejhi)*{tion» \ The proprietors or agents of all other public exhibitions or 
 
 or shovrs, $10. i r ? ^ j • a, • • , „ 
 
 shows tor money, not enumerated in this section, shall pay 
 
 ten dollars : Provided, That a special tax paid in one State 
 Tas. to be paid ghall not exempt exhibitions from the tax in another State. And 
 
 but one special tax shall be required for exhibitions within any 
 
 one State. 
 Bowling alleys Forty. Proprietors of bowling alleys and billiard rooms shaU 
 
 anil billiard rooms, .jiir i. ii i ui t7> i , ., ,. 
 
 810 for each auey pay ten dollars tor each alley or table. Every place or building 
 DeSttonof. where bowls are thrown or biUiards played, and open to the public 
 with or without price, shall be regarded as a bowhng alley or bil- 
 liard room, respectively, under this act. 
 Gift enterprise., Forty-one. Proprietors of gift enterprises shall pay one hun- 
 Befciitlon ot ^^^ ^""^ ^^*^ dollars. Every person, firm, or corporation who 
 shall sell or offer for sale any real estate or article of merchandise 
 of any description whatsoever, or any tipket of admission to any 
 exhibition or performance, with a promise, express or implied, 
 to give or bestow, or in any manner hold out the promise of gift 
 or bestowal of any article or thing for and in consideration of the 
 
43 
 
 purchase by any person of any other article or thing, shall be re- 
 garded as a proprietor of a gift enterprise : Provided, That no 
 Buch proprietor, in consequence of being thus taxed, shall be Not exempt aom 
 exempt from paying any other tax imposed by law, and the special ° 
 tax herein required shall be in addition thereto. 
 
 Forty-two. Owners of stallions and jacks shall pay ten dollars, staiuons ana 
 Every person who keeps a horse or a jack for the use of mares, ^""^^jona'ijjbie t„ 
 requiring or receiving pay ' therefor, shall be regarded as the pay ; 
 owner thereof, and shall furnish a statement to the assessor or to furnish 
 assistant assessor, which shall contain a brief description of the ''**™™'- 
 animal, its age, and place or places where used or to be used : 
 Provided, That all accounts, notes, or demands for the use of any Proviso, 
 such horse or jack, the owner or keeper thereof not having paid 
 the tax as aforesaid, shall be void. 
 
 Forty-three. Lawyers shall pay ten dollars. Every person Lavfyers, $10. 
 who for fee or reward shall prosecute or defend causes in any Definition of. 
 Court of record or lother judicial tribunal of the United States or 
 of any of the States, or whose business it is to give legal advice in 
 relation to any cause or matter whatever, shall be deemed to be a 
 lawyer. 
 
 Forty-four. Physicians, surgeons, and dentists shall pay ten physicians, snr- 
 flollars. Every person (except apothecaries) whose business it is, gMns and dentists, 
 for fee and reward,\o prescribe remedies or perform surgical op- Definition of. 
 erations for the cure of any bodily disease or ailing, shall be deemed 
 a physician, surgeon, or dentist. 
 
 Forty-five. Architects and civil engineers shall pay ten dollars. Architects ana 
 Every person whose business it is to plan, design, or superin- ^Jq engineers, 
 tend the construction of buildings, or ships, or of roads, or bridges. Definition of. 
 or canals, or railroads, shall be regarded as an architect and civil 
 engineer : Provided, That this shall not include a practical car- Exemption, 
 periter who labors on a building. 
 
 - Forty-six. Builders and contractors shall pay ten dollars. Builders and con- 
 Every person whose business it is to construct buildings, or ves- Jj^^^^if^f ' 
 gels, or bridges, or canals, or railroads, by contract, whose re- 
 ceipts froMi building contracts exceed two thousand five hundred 
 dollars in any one year, shall be regarded as a builder and 
 contractor. 
 
 Forty-seven. Plumbers and gas-fitters shall pay ten dollars. Plumbers and 
 Every person, firm, or corporation, whose business it is to fit, f^flSaon'ol'^''' 
 furnish, or sell plumbing materials, gas-pipes, gas-burners, 
 or other gas-fixtures, shall be regarded a plumber and gas- 
 fitter. 
 
 Forty-eight. Assayers, assaying gold and silver, or either, of a Assayers not ex- 
 value not exceeding in one year two hundred and fifty thousand "^^^^ %'&i,w^ 
 dollars, shall pay one hundred dollars, and two hundred dollars 
 ■when the value exceeds two hundred and fifty thousand dollars J?"""^"^ ®^' 
 and does not exceed five hundred thousand dollars, and five hun- ceeding ssoo.oooi 
 dred dollars when the value exceeds five hundred thousand dol- * eKeedina $500 - 
 lars. Any person or persons or corporation whose business or 000, ssoo. 
 occupation it is to separate gold and silver from other metals or ''^^''''"' "^ 
 mineral substances with which such gold or silver, or both, are 
 alloyed, combined, or united, or to ascertain or determine the 
 quantity of gold or silver in any alloy or combination with other 
 metals, shall be deemed an assayer. 
 
 Forty-nine. Miners shall pay ten dollars. Every person, firm, Miners, $10. 
 
44 
 
 Miners. Or Company, who shall employ others in the business of mining 
 
 Definition of. for coal, OF for gold, silver, copper, lead, iron, zinc, spelter, or 
 other minerals, not having paid the tax therefor, as a manufac- 
 ProTiBo turer, and no other, shall be regarded as a miner: Provided, 
 
 That this shall not apply to any miner whose receipts as «uch 
 shall not exceed, annually, one thousand dollars. 
 Express oarriera Fifty. Express Carriers and agents shall pay ten dollars. 
 Befinmon of. ' Every person, firm, or company, engaged in the carrying or de- 
 livery of money, valuable papers, or any articles for pay, or doing 
 an express business, whose gross receipts therefrom exceed the 
 sum of one thousand dollars per annum, shall be regarded as an 
 Only one tax cxpress Carrier : Provided, That but one special tax of ten dol- 
 np<Jn a firm, &o. ; j^^.^ gjj^n jjg imposed upon any one person, firm, or company, in 
 respect to all the business to be done by such person, firm, or 
 company, on a continuous route, and the payment of such tax 
 shall cover all business done upon such route by such person, firm, 
 and shall be re- or Company, anywhere in the United States; and such tax shall 
 ("c princfpai '""" ^® required only from the principal in such business, and not 
 Proviso. ' from any subordinate : Provided further, That draymen and team- 
 sters, owning only one drayjer team, shall not be required to pay 
 such tax. 
 Grinders of cof- Fifty-one. Grinders of coffee or spices shall pay one hundred 
 fee and spices, dollars. Any person who manufactures or prepares for use and 
 DeSnition of. Sale, by grinding or other pi-ocess, coffee, spices, or mustard, or 
 adulterated coffee, spices, or mustard, or any article or compound 
 intended for use in the adulteration of or as substitutes for coffee, 
 ■> spices, or mustard, shall be regarded as a grinder of coffee or 
 
 FroTiso. spices : Provided, That any person who shall roast coffee for use 
 
 • and sale shall be required to pay the special tax herein imposed 
 upon grinders of coffee or spices. 
 Juiyi3, 18G6. Sec. 80. And he it further enacted, [That the special tax shall 
 
 tain cases, unless not be imposed Upon apothecaries, confectioners, butchers, keep- 
 ^Tofnfm*'* '"" ers of eating-houses, hotels, inns, or taverns, or retail dealers, 
 
 ceed 91000. .i i i • ■ . -i i i. i . 
 
 except retail dealers m spirituous and malt liquors when their 
 annual gross receipts shall not exceed the sum of one thou« 
 ■ sand dollars, any provision of law to the contrary notwithstand- 
 
 Amount of an- ing ; the amount of such annual receipts to be ascertained or esti- 
 S»riSd.'*' "" mated in such manner as the Commissioner of Internal Revenue 
 shall prescribe, as well as the amount of all other annual sales or 
 Of annual Bales, receipts where ■ the tax is graduated by the amount of sales or 
 receipts ; and where the amount of the tax has been increased by 
 Keaesessment law above the amount paid by any person, firm, or company, or 
 te^^iuCTe^dror has been understated or underestimated, such person, firm, or com- 
 ^ount understat- p^ny shall be again assessed, and pay the amount of such in- 
 crease : Provided, That when any person, befqre the passage of 
 No special tai this act, has been assessed for a license, the amount thus assessed 
 ^^"byru^^r being equal to the tax herein imposed for the business covered by 
 such license, no special tax shall be assessed until the expiration 
 ^ of the period for which such license was assessed.] 
 
 July 13, 1866. ^^C. 81. And be it further enacted, [That not\mig coTi{&meA in 
 
 No ti^ imposed the preceding sections of this act shall be construed to impose a 
 nera"'*' " ^"^ Special tax upon vintners who sell wine of their own growth at 
 Apothecaries J the place where the same is made; nor upon apothecaries, as to 
 wines or .spirituous liquors which they use exclusively in the prep- 
 Fhysiciims; aratiou Or making up of medicines ; nor shall physicians be taxed 
 
45 
 
 for keeping on hand medicines- solely for the purpose of making 
 up their own prescriptions for their own patients ; nor shall farm- i'*™""- 
 ers be taxed as manufacturers or producers for making butter or 
 cheese, with milk from their own cows, or for any other farm 
 products : Provided, That the payment of any tax imposed by 'he payment of 
 law shall not be held or construed to exempt any person carrying exempt'from pen- 
 on any trade, business, or profession from any penalty or punish- *'^j^ uiwj'fo?car^ 
 ment provided by the laws of any State -for carrying on such rying on the trade, 
 trade, business or profession within such State, or in any manner f "traded &'c.'J°p™ 
 to authorize the commencement or continuance of such trade, MWted by state 
 business, or profession contrary to the laws of such State, or in '. 
 places prohibited by municipal law ; nor shall the payment of any nor prevent a 
 tax herein provided be held or construed to prohibit or prevent jng !in°^dWoMi 
 any State from placing a dut/ or tax for State or other purposes ^^ *°- 
 on any trade, business, or profession upon which a tax is imposed 
 by law.] 
 
 MANUFACTTTEES, ARTICLES, AND PEODUCTg. 
 
 Specific and ad vaiprem duty. 
 
 Sec. 82. And he it further enacted, That every ihdividual, 
 partnership, firm, association, or corporation (and any word or 
 words in this act indicating or referring to person or persons shall Definition of per- 
 be taken to mean and include partnerships, firms, associations, or aWe °o taiunto 
 corporations, when not otherwise designated or manifestly incom- "'" "'• 
 patible with the intent thereof), shall comply with the following 
 requirenipnts, that is to say : 
 
 First. Before commencing, or, if already commenced, before ManBfaoturer to 
 continuing, any manufacture liable to be assessed under the pro-'*'"'™'' " J""™ 
 visions of this act, and which shall not be difierently provided for commencing tusi- 
 ielsewhere, every person shall furnish, without previous demand "racier maniS 
 therefor, to the assistant assessor a statement, subscribed and tured, proposed 
 sworn to, or afiBrmed, setting forth the place where tlie manufac- ""'*''• "■' 
 ture is to be carried on, and the principal place of business for 
 sales, the name of the manufactured article, the proposed market 
 for the same, whether foreign or domestic, and generally the kind 
 and quality manufactured or proposed to be manufactured. 
 
 Second. He shall within' ten days after the first day of each to make month 
 and every month, or on or before a day prescribed by the Com- nct^'and °BaiM°?n 
 missioner of Internal Revenue, make return under oath or afiirma- P""""" preeeribsd 
 tion of the products and sales or delivery of such manufacture in mmissioner. 
 form and detail as may be required, from time to time, by the . 
 Commissioner of Internal Revenue. 
 
 Third. All such returns, statements, descriptions, memoranda, Kctams made 
 oaths, and affirmations, shall be in form, scope, and detail as may ""''" "*"'■ 
 be prescribed, from time to time, by the Commissioner of Internal 
 Revenue. 
 
 Sec. 83. And he it further enacted. That upon the amounts, 
 quantities, and values of produce, goods, wares, merchandise, and 
 articles produced or manufactured, and sold or delivered, herein- 
 after enumerated, the manufacturer or producer thereof, whether 
 manufactured or produced for himself or for others, shall pay to 
 tii€ collector of internal revenue within his district, monthly, Butie* to te p«w 
 within ten days from the twentieth day of each month, or on or "'™"^* 
 before a day to be" prescribed by the Commissioner of Internal 
 
46 
 
 Eevenue, the duties on such products or manufactures. And fof 
 In case of neglect neglect to pay such duties within said ten days the amount of such 
 i^^iL^i^js^i duties, with the additions hereinbefore prescribed, may be levied 
 demand. Upon the real and personal property of any such producer or 
 
 manufacturer. And such duties and additions, and whatever shall 
 Duties a lien np- be the expenses of levy,* shall be a lien from the day prescribed 
 pmonai "i^perty ^7 t^c Commissioner for their payment aforesaid, in favor of the 
 ofmsnu&ctareror United States, upon the said real and personal property of such 
 producer or manufacturer ; and such lien may be enforced by 
 Mannftcturer distraint as provided in this act. And in all cases of goods 
 m^^haTe^'iiel"™ °^^""'^*^'"'"®'^ "'' P™'^"*'®^ in whole Or in part upon commission, 
 goods. or where the material is furnished by one party and manufactured 
 
 by another, if the manufacturer shall be required to pay under 
 this act the tax hereby imposed, such person or persons so paying 
 the same shall be entitled to collect the amount thereof of the 
 owner or owners, and shall have a lien for the amount thus paid 
 upon the produced or manufactured goods. 
 Proceedings for Sec. 84. And be it further enacted, That for neglect or refusal 
 to ply duties! "° to pay the duties provided by law on manufactured articles, or 
 articles produced as aforesaid, the goods, wares, and merchandise 
 manufactured or produced and unsold by or not passed out of the 
 possession of such manufacturer or producer shall be forfeited to 
 the United States, and may be sold or disposed of for the benefit 
 of the same, in manner as shall be prescribed by the Commis- 
 sioner of Internal Revenue, under the direction of the Secretary 
 of the Treasury. In such case the collector or deputy collector 
 may take possession of said articles, and may maintain such pos» 
 .session in the premises and buildings where they may have been 
 manufactured, or deposited, or may be. He shall summon, giving 
 notice of not less than two nor more than ten days, the parties in 
 possession of said goods, enjoining them to appear before the as- 
 sessor or assistant assessor, at a day and hour in such summons 
 fixed, then and there to show cause, if any there be, why, for such 
 neglect or refusal, such articles should not be declared forfeited to 
 the United States. The manufacturers or producers thereof shall 
 be deemed to be the parties interested, if the articles shall be, at 
 the time of taking such possession, upon the premises where man- 
 ufactured or produced ; if they shall at such time have been 
 removed from the place of manufacture or production, the parties 
 interested shall be deemed to be the persons or parties in whose 
 custody or possession the articles shall be found. Such summons 
 shall be served upon such parties in person, or by leaving a copy 
 thereof at the place of abode or business of the party to whom 
 the same may be directed. In case no such party or place can be 
 found, which fact shall be determined by the collector's return on 
 the summons, such notice, in the nature of a summons, shall be 
 given by advertisement for the term of three weeks in one news- 
 paper in the county nearest to the place of such sale. If at or 
 before such hearing such duties shall not have been paid, and the 
 assessor or assistant assessor shall adjudge the summons and no- 
 tice, service and return of the same to be sufficient, the said arti- 
 cles shall be by him declared forfeit, and shall be sold, disposed of, 
 or turned over by the collector to the use of any department of the 
 government as may be directed by the Secretary of the Treasury, 
 who may require of any officer of the government into whose pes- 
 
47 
 
 Session the same may be turned over the proper voucher there- 
 for ; and the proceeds of sale of said articles, if any there be after Proceeds, aftet 
 deducting the duties and additions thereon, together with the fees, and"au cxprasm, 
 costs, and expenses of all proceedings incident to the seizure and '» •>» paid to th« 
 sale, to be determined by said Commissioner, shall be refunded ' 
 
 and paid to the owner, or, if he cannot be found, to the manufac- 
 turer or producer in whose custody the articles were when seized, 
 as the said Commissioner may deem just, by draft on the same or 
 some other collector ; or if the said articles are turned over with- 
 out sale to the use of any department of the government, the 
 excess of the value of said articles, after deducting the amount 
 of the duties, additions, fees, costs, and expenses accrued thereon 
 when turned over as aforesaid, shall be refunded and paid by the 
 said department to the owner, or, if he cannot be found, to the or to themann- 
 manufacturer or producer in whose custody or possession the said fjJcer?' "" *"" 
 articles were when seized as aforesaid. The Commissioner of 
 Internal Revenue, with the approval of the Secretary of the cireSm"ance" tho 
 Treasury, may review any sueh case of forfeiture and do iustice commiasioiier,with 
 m the premises. It the lorieiture shall have been wrongly de- secretary, may re- 
 clared, and sale made, the Secretary is hereby authorized, in case ^""' pro^e^i^e*- 
 the specific articles cannot be restored to the party aggrieved in 
 as good order and condition as when seized, to make up to such 
 party in money his loss and damage from the contingent fund of 
 his department. Immediate notice of any seizure of manufactured immediate re- 
 articles or products shall be given to the Commissioner of .{"""be "made"™ 
 Internal Revenue by. the collector or deputy collector, who shall CommiBsioner. 
 also make return of his proceedings to the said Commissioner 
 after he shall have sold or otherwise disposed of the articles or 
 products so forfeited; and the assessor or assistant assessor, shall 
 also make return of his proceedings relating to such forfeiture to 
 the said Commissioner. jAlnd any violation of, or refusal to comply violation of S2d 
 with, the provisions of the eighty-second section of this act, shall section good oau» 
 be good cause for seizure and forfeiture, substantially in manner as 
 detailed in this section ; but before forfeiture shall be declared by 
 virtue of the provisions of this section, the amount of duties, The amount of 
 which may be due from the person whose manufactures or products ^^'^ 'befoir&r^ 
 are seized, shall first be ascertained in the manner prescribed feitore. 
 in the eighty-fifth section of this act ; and such violation or refusal 
 to comply shall further make any party so violating or refusing to penalty, 
 comply liable to a fine or penalty of five hundred dollars, to be re- 
 covered in manner and form as provided in this act. Articles Perishable arti- 
 
 , . , , ,, ,.,^.1,1 1 11 1- "i™ ''<"' ttispofled 
 
 which the collector may adjudge perishable may be sold or dis- of. 
 posed of before declaration of forfeiture. Said sales shall be made 
 at public auction, and notice thereof shall be given as the said' 
 Commissioner shall prescribe. 
 
 Sec. 85. And he it further enacted. That in case of the manu- The assistant as- 
 facture and sale or production and sale, consumption or delivery ^^^^ '° eS^t^ 
 of any goods, wares, merchandise, or articles as hereinafter men- amounts and ns- 
 tioned, without compliance on the part of the party manufacturing taincMeT "" °"' 
 or producing the same with all the requirements and regulations 
 prescribed by law in relation thereto, the assistant assessor may, 
 upon such information as he may have, assume and estimate the 
 amount and value of such manufactures or products, and upon such 
 assumed amount assess the duties and add thereto fifty per centum ; Fifty per centum 
 and said duties shall be collected in like manner as in case the pro- *° *" *'*'*"'^- 
 
48 
 
 visions of this act in relation thereto had been complied with, and 
 to such articles all the foregoing provisions for liens, fines, penal- 
 ties, and forfeitures shall in like manner apply. 
 July 13, 1866. Sec. 86. And he it further enacted, [That any person, firm, comr 
 
 Manufecturcra pany, or corporation, manufacturing or producing goods, wares, 
 count"of The°tSl and merchandise, sold or removed for consumption or use, upon 
 amount of actual -^i^icii taxes are imposed by law, shall, in their return of the 
 ' value and quantity, render an account of the full amount of actual 
 
 sales made by the manufacturer, producer, or agent thereof, and 
 shall state shall State whether any part, and if so, what part, of said goods, 
 Bum^"''and^what wares, and merchandise, has been consumed or used by the owner, 
 used for another owners, or agent, or used for the production of another manufacr 
 '°^rket"uue ■ ^^^^ "'" P'o^uct, together with the market value of the same at the 
 time of such use or consumption ; whether such goods, wares, and 
 BUpped or con- merchandise were shipped for a foreign port or consigned to auction 
 •igned. ^j. conunission merchants, other than agents, for sale ; and shall 
 
 Return at what ^lake a return according to the value at the place of shipment, 
 value. when shipped for a foreign port, or. according to the value at the 
 
 place of manufacture or production, when removed for use or 
 consumption, or consigned to others than agents of the manufao- 
 timatod fiSn'Mt'tt^ <urer Or producer. The value and quantity of the goods, wares, 
 ai eaiea. and merchandise required to be stated as aforesaid shall be esti- 
 
 mated by the actual sales made by the manufacturer, or by his 
 agent. And where such goods, wares, and merchandise have been 
 removed for consumption or for delivery to others, or placed on 
 How, when shipboard, or are no longer within the custody or control of the 
 
 goods are not in r' J & ..,...,•' 
 
 the custody of manulacturer or his agent, not being in his lactory, store, or ware- 
 manufiaturer, &c. house, the value shall be estimated at the average of the market 
 
 value of the like goods, wares, and merchandise at the time when 
 
 the same became liable to tax.^ 
 July 13, 1866. Sec. 87. And be it further enacted, ['i aat any person, firm, com- 
 
 of*tobacco'"Mufr P^^^yi T corporation who may now be engaged in the manufacture 
 or cigars to make of tobacco, snuff, or cigars, or who shall hereafter commence or 
 tdditional returns. . ' , i- i. t, i- ■ •£■ i j 
 
 engage m such manutacture, betore commencing, or, ii already 
 commenced, before continuing, . such manufacture for which they 
 may be liable to be assessed under the provisions of law, shall, in 
 addition to a compliance with all other provisions of law, furnish 
 statement to *** ^^^ assessor or assistant assessor a statement, subscribed under 
 
 contain what. oath or affirmation, accurately setting forth the place, and, if in a 
 city, the street and number of the street where the manufacturing 
 is, or is to be, carried on, the name and description of the manu- 
 factured article, and, if the same shall be manufactured for or to 
 be sold and delivered to any other person or party, the name and 
 residence and business or occupation of the person or party for 
 whom the said article is to be manufactured or to whom it is to be 
 delivered, and generally the kind and quality manufactured or 
 To give bond, proposed to be manufactured ; and shall give a bond to the United 
 
 •nd in what sums. States, with One or more sureties to be approved by the collector 
 of the district, in. the sum of three thousand dollars for each cut- 
 ting machine kept for use, in the sum of one thousand dollars fo^ 
 each screw-press kept for use in making plug or pressed tobacco, " 
 in the sum of five thousand dollars for each hydraulic press kept 
 for use, in the sum of one thousand for each snuflf mull kept for 
 use, and in the sum of one hundred dollars for each person em- 
 ployed by said person, firm, company, or corporation in making 
 
49 
 
 cigarii, conditioned that he will comply with all the requirements conditiom at 
 of law in regard to the manufacture of tobacco, snuff, or cigars ; *""'*■ 
 ihat he will not employ others to manufacture cigars who have 
 not obtained the requisite permit for. making* cigars ; that he will 
 not engage in any attempt, by himself or by collusion with others, 
 to defraud the government of any tax on any manufacture of 
 tobacco, suuif, or cigars ; that he will render truly and correctly 
 all the returns, statements, and inventories prescribed for manu- 
 facturers of tobacco, snuff, and cigars ; that whenever he shall 
 add to the number of cutting machines, presses, snuff mulls, or 
 cigar-makers, used or employed by him, he will immediately give 
 notice thereof -to the collector who holds the bonds, that he wiU 
 pay to the collector of the district all the taxes which may or 
 should be assessed and due on. any tobacco, snuff, or cigar^ so 
 manufactured, and that he will not knowingly sell, purchase, or 
 receive for sale any such tobacco, snuff, or cigars, which have 
 not been inspected, branded, or stamped as required by law, or 
 upon which the tax has not been paid if it has accrued or become 
 payable. And the said bond may be renewed or changed from Bond may be re. 
 time to time, in regard to the sureties or amount thereof, according °"" "' ° »pgea. 
 to the discretion of the collector, under the instructions of the Com- 
 missioner of Internal Revenue. And every person, firm, company, 
 or corporation aforesaid shall exhibit, whenever demanded by any Certificate cor 
 officer of internal revenue, a certificate from the coEector, who is ^^ ^^ ^J^^ 
 hereby authorized and directed to issue the same, setting forth the exhibited on de- 
 kind and number of ma<;hincs, presses, snuff mulls, and number "™ ' 
 of cigfir-makers for which the bond has been given. And any 
 person, firm, or corporation manufacturing tobacco, snuff, or cigars p,„jjt «, .^ 
 of any description without first furnishing the bond in the cases nfacturing with- 
 herein required, shall be subject to a fine of three hundred dollars, bona.*™' '''"°* 
 and in addition thereto, uj^n conviction thereof, shall be Uable to Fine. 
 imprisonment for a term not exceeding one year, at the discretion imprisonment. 
 of the court.] 
 
 Sec. 88. And be it fviX'ther enacted, [That it shall be the duty Jniyi3, 1866. 
 of the assistant assessor of each district to keep a record, in a book Assistant asses 
 or books to be provided for the purpose, to be open to the inspec- ™4 '°of'°?p*j/„'^j 
 tion of any person upon reasonable request, of the name of any manutactatiDg to- 
 and every person, firm, company, or corporation who may be en- gars, '&c., In^hu 
 gaged in the manufacture of tobacco, snuff, or cigars in his district, district 
 together with the place where such manufacture is carried on and 
 place of residence of the person or persons engaged therein ; and Abstraet of 
 
 », . 1 11 1 • .J J J it, montlily returns to 
 
 the assistant assessor shall enter m said record, under the name be entered therein. 
 of each manufacturer, an abstract of his monthly returns; and Assessor's record. 
 each assessor shall keep a similar record for the ftntire district.] 
 
 Skc. 89. And he it further enacted, [That, in all cases where juiy 13, 1866. 
 tobacco,- snuff, or cigars, of any description, are manufactured in where the ma- 
 whole or in part, upon commission or shares, or where the-mate- b/rae'' party too . 
 rial from which any such articles are made, or are to be made, is manufaotured by 
 furnished by one party and manufactured b^ another, or where """"""• 
 the material is furnished or sold by one party with an understand- 
 ing or contract with another that the manufactured article is to be 
 received in payment therefor or any part thereof, the tax imposed 
 by law thereon may be assessed upon the party for whom the 
 same was made or to whom the same was delivered, as aforesaid, 
 or upon the person or party who made the same, as the assessor 
 
50 
 
 ' shall deem best for the collection of the revenue. And in case of 
 
 Penalty for fraud fraud on the part of either of said parties in respect to said manu- 
 facture, or of any collusion on their part with intent to defraud the 
 revenue, such material and manufactured articles shall be liable 
 to forfeiture; and such articles shall be liable to be assessed the 
 highest rates of tax imposed by law upon any article of like kind.] 
 July 13, 1866. Sec. 90. Atid be it further enacted, [That any person;, firm, 
 
 Manufacturer company, Or corporation, now or hereafter engaged in the manu- 
 toryofthetobaeco, facture of tobacco, snuff, or cigars of any description whatsoever, 
 *n the^tat da^rf ^'^^11 ^^' ^^^ hereby is, required to -make out and deliver to 
 January in each the assistant assessor of the assessment district a true statement 
 '""■ or inventory of the quantity of each of the different kinds of 
 
 tobacco, snuff-flour, snuff, cigars, tinfoil, licorice and stems held or 
 owned by him or them on the first day of January of each year, 
 Inventory to °^ ^^ *^^ t™** ^^ commencing business under this act, setting forth 
 Btate what and how what portion of Said goods was manufactured or produced by him 
 or them, and what was purchased from others, whether chewing, 
 smoking, fine-cut, shorts, pressed, plug, snuflT-flo^r or prepared 
 snuff, or cigars, which statement or inventory shall be verified by 
 the oath or affirmation of such person or persons, and be in manner 
 and form as prescribed by the Commissioner of Internal Revenue ; 
 and every such person, company, or corporation shall keep in 
 Acoonnt to be book-form an accurate account of all the articles aforesaid there- 
 keptinbookibrm. g£^^J. purchased by him or them, the quantity of tobacco, snuff, 
 snuff-flour, or cigars, of whatever description, manufactured, sold, 
 consumed, or removed for consumption or sale, or removed from 
 the place of manufacture ; and he or they shall, on or before the 
 • Verified abstnujt tenth day of each month, furnish to the assistant assessor of the 
 Li(l"to be fur- district a "true and accurate abstract of all such purchases, and 
 nished the assessor gales or removals, which abstract shall be verified by oath or 
 affirmation ; and in case of refusal or neglect to deliver the inven- 
 ftiiai or negieot'to tory, or keep the account, or furnish the abstract aforesaid, he or 
 keep, &c. tijey shall forfeit the sum of five hundred dollars, to be recovered 
 
 Vender, &c., of with.costs of Suit. And it shall be the duty of any manufacturer 
 t!rs'tate°amou"tof'or vender of tinfoil or other material used in manufacturing to- 
 saies to certain bacco, snuff, or cigars, on demand of any officer of internal reve- 
 personB. ^^^^ ^^ render to such officer a correct statement, verified by oath 
 
 or affirmation, of the quantity and amount of tinfoil or other mate- 
 rials sold or delivered to any person or persons named in such 
 Proceedings if demand ; and in case of refusal or neglect to render such state- 
 not m^e?OT™b^ nient, or of cause to believe such statement to be incorrect or 
 ueved to be fraud- fraudulent, the assessor of the district may cause an examination 
 of persons, books, and papers to be made in the same manner as 
 provided in the fourteenth section of this act. And aU the pro- 
 General proTis- visions of law relating to manufacturers generally, so far as appli- 
 lons to apply here- ^^^^ ^^^ ^^^^ inconsistent herewith, shall be held to apply to the 
 manufacture of tobacco, snuff, and cigars: Provided, That the tax 
 When tax on to- imposed upon the manufacturer of tobacco, snuff, and cigars, shall 
 Woo, &c., M-|3e held to accrue upon the sale, or removal from the place of 
 manufacture, unless removed to a bonded warehouse : Provided 
 further, That manufactured tobacco, snuff, or cigars, whether of 
 Transfer miy be domestic manufacture, or imported, may be transferred, without 
 ™ho,ScSSt payment of the tax, to a bonded warehouse estabhshed in con- 
 payment of duty i formity with law and treasury regulations, under such rules and 
 regulations and upon the execution of such transportation bonda 
 
51 
 
 or other security as may be prescribed ■ by the Commissioner of - ■ 
 
 Internal Revenue, subject to the approval of the Secretary of the 
 Treasury, said bonds or other security to be taken by -the collector 
 of the district from which such removal is made ; and may be 
 transported from such a warehouse to any other bonded warehouse and from on« 
 established as aforesaid, and. may be withdrawn from -bonded t™*^^^^*'*'"'™* 
 wareliouse for consumption on payment of the tax, or removed for 
 export to a foreign country without payment of tax, in confqrmity Eeguiaticins for 
 with the provisions of law relating to the removal of distilled spir- spwt?to"ppiy ^ 
 its, all the rules, regulations, and conditions of whjch, so far as ap- tobacco so far as 
 plicable, shall apply to tobacco, snuff, or cigars in bonded ware- *"''' ''* 
 house. And no drawback shall in any case be allowed upon any No drawback t^ 
 
 /..n., ir • -x *^be allowed. 
 
 manufactured tobacco, snutt, or cigars.J 
 
 Sec. 91. ^ind be it further enacted, [That all manufactured to- July 13, 1866. 
 bacco, snuff, or cigars, shall, before the same is used or remoVed and^'deara to"te 
 for consumption, be inspected by. an inspector appointed under the inspected. 
 provisions of law, who shall mark^or affix a stamp upon the boxt)r 
 other package containing such tobacco, snuff, or cigars, in a manner Package to i» 
 to be prescribed by the Commissioner of Internal Revenue, denoting and tow.' ° ^'^^ 
 the kind, quantity, or number contained in each package, with the 
 date of inspection and the name of the inspector, and the collection 
 district. The fees of such inspector shall in all cases be paid by the Tecs, 
 owner of the manufactured tobacco, snuff, or cigars, so inspected. 
 And any person who shall affix upon any box or other package con- . Penalty far 
 
 ... •^1.. PC ■ iLi. u-ui-ii fraudulently mak- 
 
 tainmg such tobacco, snuff, or cigars any mark or stamp which shall ing or changing 
 be false or fraudulent in any of the particulars before recited in this ™ar^- 
 section, or shall, with intent to defraud the United States, or to 
 cause the same to be defrauded, change in any manner such stamp 
 or mark, or such box or package so marked or stamped, shaE be 
 liable to a fine of not less than fifty dollars or to imprisonment, 
 not exceeding two years, for every such offence. And all cigars, cigars to be how 
 manufactured after the passage of this act shall be packed in ^°^''* " 
 boxes or paper packages. And any manufactured tobacco, snuff, • ,Toba«co, maff, or 
 and cigars, whether of domestic manufacture or imported, which of hands of man- 
 shall be sold or pass out of the hands of the manufacturer or im- ^[thouUnspectton 
 porter, except into a bonded warehouse, without the inspection marks, except,&o., 
 marks or stamps affixed, unless otherwise provided, shall be for- ° " ™^' ■ 
 feited, and may be seized wherever found, and shall be sold, and 
 the proceeds of such sale shall be distributed between the United 
 States and the informer^ if there be any, as provided by law. 
 The Commissioner of Internal Revenue shall keep an account of ^f'j'"!' *° ,*° 
 all stamps delivered to the several inspectors ; and said inspect- iiyered to or used 
 ors shall also keep an account of all stamps by them used or by inspectors, 
 placed upon boxes containing cigars, and of all tobacco, snuff, and 
 cigars inspected,, and the name of the person, firm, or company 
 for whom the same were so inspected, and shall return to the 
 assessor of the district a separate and distinct account of the same, 
 and also return to the said Commissioner, on demand, all stamps 
 not otherwise accounted for, and shall give a bond for a faithful inspectors to give 
 performance of all the duties to which he may be assigned, and to ^°'"'' 
 return or account for all stamps which may be placed in his 
 hands.] 
 
 Sec. 92. And be itjurther enacted, [That if a.ny. person other juiyis, 1866. 
 than the manufacturer shall sell, or consign, or remove for sale, f*"*"?/'''',?"^ 
 or part with the possessioi) of any manufactured tobacco, snuff, or th#; manufacturer 
 
52 
 
 to p»rt with the Cigars upon which the taxes imposed by law have not been paid, 
 C^'^fec."' m with the knowledge thereof, such person shall be liable to a penalty 
 which taxes have of One hundred dollars for each offence. And any person who 
 for" M^tiVing sli^ll purchase or receive for sale any such tobacco, snufi^ or cigars, 
 tobMco, snufl, and which has not been inspected, branded, or stamped as required by 
 tern" cteumsbm- law, Or upon which the tax has not been paid, if it has accrued or 
 "*! become payable, with knowledge thereof, shall be liable to a 
 
 penalty of fifty dollars for each and every oflFence. And any 
 for receiving to- person who shaU purchase or receive for sale any such tobacco, 
 «Sn?OT°who'has snuff. Or cigars, from any manufacturer who has not paid the 
 not paid the tax. special tax, shall be liable for each and every offence to a penalty 
 of one hundred dollars, and, in addition thereto, a forfeiture of all 
 the articles, as aforesaid, so purchased or received, or the full value 
 Persons before thereof. And every person, before making any cigars after the 
 proc'ure a ^nit! passage of this act, shall apply for and procure from the assistant 
 assessor of the district in which he resides, a permit authorizing 
 such person to carry on the ta-ade of cigar-making, for which 
 Charge therefor, permit he shall pay said assistant assessor the sum of twenty-five 
 cents. And every person employed or working at the business of 
 cigar-making in any other district than that in which he or she is 
 Before ™.>Wpg -a resident shall, before making any cigars in such other district, 
 where they do ™t present Said permit to the assistant assessor of the district where 
 peraSundoisai''' ^^ employed or working, ahd procure the indorsement of said 
 assistant assessor thereon, authorizing said business in said district, 
 for which indorsement the assistant assessor shall be entitled to re- 
 ceive from the applicant the sum of ten cents. And it shall 
 indorMdliponpe^ ^ ^^ ^^^ °^ every assistant assessor, upon application of any 
 mit. person residing in his district, to furnish a permit, or to indorse 
 
 upon the permit of the applicant, if resident in another district, 
 authority to pursue the trade of cigar-making within the proper 
 district of such assistant assessor ; and said assistant assessor shall 
 Record of per- keep a record of all permits granted or indorsed by him, showing 
 fc'atate wiuS.'"" the date of each permit, the name, residence, and place of em- 
 ployment of the party named therein, the name and district of the 
 ofificer who originally granted the same, or who may have made 
 any subsequent indorsements thereon, and the nanje or names of 
 the party or parties by whom the person named in such permit is 
 employed, or, if worHng for himself, stating such fact ; and every 
 Makers of cigars pcrson making cigars shall keep an accurate ■ account in a book 
 to keep account of all the cigars made by him, for whom, and their kind or aual- 
 
 and give a copy . ..= „ '' ^i. i. ii ^ ^ • . ■, ^ 
 
 thereof to assist- ity ; and, II made tor any other person, shall state m said account 
 month.^'""" "^"^ ^^^ name of the person for whom the same were made, and his 
 place of business, and shall, on the first Monday of every month, 
 deliver to the assistant assessor of the district a copy of such ac- 
 count, verified by oath or affirmation that the same is true and 
 Penalty for mak- Correct: And if any person shall make any cigars without pro- 
 log oigars without curing such permit, or the proper ihdorsements thereon, or -neglect 
 permi , . , ^ keep such account in book-form he shall be punished by a fine 
 of five dollars for each day he shall so offend, or by imprisonment 
 for such time as the court may order for each day's offence, 
 pot exceeding thirty days in the whole, upon any one conviction, 
 for falling to And if any person making cigars shall fail to make the return 
 S'ng'fiLTones! herein required, or shall make a false return, he shall be punished 
 by a fine not exceeding one hundred dollars, or by imprisonment 
 not exceeding thirty days. And any person may apply to the 
 
53 
 
 itssistaut assessor or inspector' of the district to have any cigars Person hartng 
 of his own manufacture counted ; and on receiving a certificate qu™t'' may°haw 
 of the number, for which such fee as may be prescribed by the ws oigara counted, 
 Commissioner of Internal Eevenue shall be paid by the owner 
 thereof, may sell and deliver such cigars to any purchaser, in May deiiyer 
 the presence of said assistant assessor or inspector,, in bulk or in''buik''"wHhrat 
 unpacked, without payment of the tax. A copy of the certifi- payme"' »* duty, 
 cate shall be retained by the assistant assessor, or by the 
 inspector, who shall return the same to the assessor of the district. 
 The purchaser shall pack such cigars in boxes or paper packages, Purchaser to do 
 and have the same inspected and marked or stamped according to ^ ' 
 the provisions of law, and shall make a return of the same, as 
 inspected, to the assistant assessor of the district wherein the 
 same were manutactured, and unless removed to a bonded ware- 
 house, shall pay the taxes on such cigars within fifteen days after *» P»y *»»»• i 
 purchasing them, to the collector of the district wherein they were 
 manufactured, and before the same have been removed from the 
 store or building of such purchaser, or from his possession ; and if 
 such purchaser shall neglect for more than fifteen days to pack and 
 have such cigars duly inspected, and to pay the taxes thereon ' 
 
 according to law, be shall be fined not exceeding five hundred Penalty fomeg 
 dollars, and be imprisoned not exceeding six months, at the discre- ™ ' 
 tion of the court,'and the cigars may be seized by the collector and 
 shall be forfeited to the United States. And if any person, firm, 
 company, or corporation shall employ or procure any person to Penalty for em- 
 make any cigars, who has not the permit or the indorsement thereon ^thcmt permuto 
 required by this act, he shall be punished by a fine of ten dollars """''» "'sais i ' 
 for each day he shall so employ such person, or by imprisonment 
 not exceeding ten days. And if any person ghall be found making . for making 
 cigars without such permit, or the indorsement thereon,, the col- ^t^" ^ °" ""''" 
 lector of the district may seize any cigars, or tobacco for making 
 cigars, which may be found in possession of such person, and the 
 same shall be forfeited to the United States and sold; and the pro- 
 ceeds of such ^ale shall be distributed between the United States 
 and the informer, if there be any, as provided by law.] 
 
 Sec. 93; And be it further enacted, [That all goods, wares, and July is, 1866. 
 merchandise,, or articles manufactured, made, or produced (except Manutacturers, 
 refined petroleum, refined coal oil, cotton, gold and silver,, spiritu- doe?° not ""exceed 
 ous and malt liquors, manufactured tobacco, snuflf, and cigars) "i* "^^'^ °' *i<**'9 
 
 ^ ^ in 1 y P^'^ annum, except 
 
 by any person or firm, where the product shall not exceed the &o., to be exempt. 
 rate of one thousand dollars per annum, and shall be made or pro- 
 duced by the labor of such person or firm, or by his or their 
 family, shall be and are hereby exempt from tax ; where the prod- 
 uct shall exceed such rate and not exceed the rate of three thou- 
 sand dollars, the tax shall be levied, assessed, and collected only Tax when the 
 upon the excess above the rate of one thousand dollars per annum ; ?uch" rate,°bur is ■ 
 and in all other cases the whole annual product, including any *•>' °™'' ®3000. 
 business or transaction where one party has been furnished with ,^^ m a o er 
 materials or any part thereof, and employed by another party 
 to manufacture, make, or finish the goods, wares and merchandise, 
 or articles, paying or promising to pay therefor, and to whom- the 
 same are returned when so made and finished, shall be assessed 
 and the tax paid thereon by the producer or manufacturer : Pro- 
 vided, That whenever a producer or manufacturer shall use or 
 consume, or shall remove for consumption or use, any articles, 
 
54 
 
 Tax to be assess- 
 ed on salable val- 
 ' ue of articles, &c., 
 ■when removed for 
 coQsumptiou or 
 use. 
 
 Naphtha ex- 
 •mpt, when, &c. 
 
 July 13, 1866. 
 
 Duties on man- 
 ufactures 
 
 Candles, 
 lllominating gas. 
 
 Rate of tax de- 
 termined by the 
 average of month- 
 ly product for 
 the year. 
 
 Where gas-works 
 have not been in 
 operation the pre- 
 ceding year. 
 
 Product return- 
 ed to be what. 
 
 Certain comp^ 
 nics may charge 
 tax to consumers. 
 
 Gas for lighting 
 streets, &c., made 
 for and used by 
 hotels, Sec, to be 
 subject to tax. 
 
 Returns under- 
 stated may be in- 
 creased. 
 
 Rate of tax 
 where gas compa- 
 res compete -with 
 each other. 
 
 goods, waries, or merchandise, which, if removed for sale, would 
 be hable to taxation, he shall be assessed for the tax upon the 
 articles, goods, wares, or merchandise so used, or so removed for 
 consumption or use. But naphtha the product of distillation of 
 petroleum and other similar bituminous substances, when used or 
 consumed, on the premises, for fuel or cleaning, shall be exempt 
 from tax.] 
 
 Sec. 94. And be it further enacted, [That Upon the articles, 
 goods, wares, and merchandise hereinafter mentioned, except 
 where otherwise provided, which shall be produced and sold, or 
 be manufactured or made and sold, or be consumed or used by the 
 manufacturer or producer thereof, or removed for consumption, 
 or use or for delivery to others than agents of the manufacturer 
 or producer within the United States or Territories thereof, there 
 shall be assessed, collected, and paid the following taxes, to be 
 paid by the producer or manufacturer thereof, that is to say : 
 
 On candles, of whatever material made, a tax of five per 
 centum ad valorem. 
 
 On gas, illuminating, made of coal wholly or in part, or any 
 other material, when the product shall not be above two hundred 
 thousand cubic feet per month, a tax of ten cents per one thou- 
 sand cubic feet; when the product shall be above two and not 
 exceeding five hundred thousand cubic feet per month, a tax of 
 fifteen cents per one thousand cubic feet ; when the product shall 
 be above five hundred thousand and not exceeding five millions 
 of cubic feet per month, a tax of twenty cents per one thousand 
 cubic feet ; when the product shall be above five millions,.a tax 
 of twenty-five cents per one thousand cubic feet. And the gen- 
 eral average of the monthly product for the year preceding the 
 return required by law shall determine the rate of tax herein 
 imposed. And where any gas-works have not been in operation 
 for the next year preceding the return as aforesaid, then the rate 
 shall be determined by the estimated average of the monthly 
 product: Provided, That the product required to be returned by 
 law by any gas company shall be understood to be, in addition to 
 the gas consumed by said company or other party, the product 
 charged in the bills actually rendered by the gas company during 
 the month preceding the return; and until the thirtieth day of 
 April, 1867, all gas companies whose price is fixed by law, are 
 authorized to add the tax herein imposed to the price per thou- 
 sand feet on gas sold, and all such companies which have hereto- 
 fore contracted to furnish gas to municipal corporations are in 
 like manner and for the same period authorized to add such 
 tax to such contract price : Provided further. That all gas 
 furnished for lighting street lamps or for other purposes, 
 and not measured, and all gas made for and used by any 
 hotel, inn, tavern, and private dwelling-house, shall be subject 
 to tax whatever the amount of product, and may be estimated ; 
 and if the returns in any case shall be understated or undei'esti- 
 mated, it shall be the duty of the assistant assessor of the district 
 tb increase the same as he shall deem just and proper : And pro- 
 vided further. That gas companies located within the corporate 
 limits of any city or town, whether in the same district or other- 
 wise, or so located as \o compete with each other, shall pay the 
 rate of tax imposed by law upon the company having the largest 
 
55 
 
 production : And provided further, That coal tar and ammoniacal Ooai tar, &c* 
 liquor produced in the manufacture of illuminating gas, and the °"™'''- 
 products of the re-distillation of coal tar, and the products of the 
 manufacture of ammoniacal liquor thus produced, shall be exempt 
 from tax. 
 
 On illuminatiiig, lubricating, or other mineral oils, marking not illuminating.-.. 
 less than thirty-six nor more than fifty-nine degrees Baume's hy- m'ineraT oil's ° "i" 
 drometer, the product of the distillation, re-distillation, or refining ^^J^ole^' ""'^'' 
 of crude petroleum, twenty cents per gallon ; and aU such oils 
 "between the specific gravity, by Baum'4's test, of thirty-six and ^ ^'^^' '° ^ *' 
 fifty-nine degrees, inclusive, shall be deemed refined illuminating laminating an. 
 oil, and any person or persons who, for the purpose of sale or whotobedeem- 
 consumption, shall mix any of the heavier paraffine oils with such ^^ uhfmhmtfng^u 
 illuminating oils, or with naphtha, or either one with the other, and taxed, 
 shall be deemed manufacturers of illuminating oil, and taxed as 
 such ; and said oil thus mixed, either with or without further dis- 
 tillation, shall be subject to a tax of twenty cents per gallon if, ^a^- 
 after said mixing or distillation, the product marks, by Baume's 
 hydrometer, between said points of thirty-six and fifty-nine de- 
 grees, inclusive. 
 
 On illuminating, lubricating, or other mitieral oUs, marking not illuminating, 
 less than thirty-six nor more than fifty-nine degrees Baume's hy- duct of the refln- 
 drometer, the exclusive product of the refining of crude oil pro- ^^ °' ""^'*'' "''■ 
 duced by a single distillation of coal, shale, asphaltum, peat, or 
 other bituminous substances, not otherwise prov.ided for, ten cents 
 per gallon. . , 
 
 " On oil, naphtha, benzine, benzole, or gasoline, marking more than jj^^'^g "bem»ie' 
 fifty-nine degrees Baumi^'s hydrometer, the product of the distilla- or gasoline. 
 tion, re-distillation, or refining of crude petroleum, or of crude oil 
 produced by a single distillation of coal, shale, peat, asphaltum, or 
 other bituminous substances, a tax of ten- cents per gallon: Pro- 
 vided, That distillers and refiners of illuminating, lubricating, or Distillers, &c., of 
 other mineral oil, naphtha, benzine, benzole,yor gasoline, shall be to'SeTubjeU to aii 
 s'iibject to all the provisions of law applicable to distillers of ^"aiSsofs^'hits' 
 ^ptfits, with regard to special taxes, bonds, returns,- assessments, so far as deemed 
 removing to and withdrawing from warehouses, liens, penalties, commSner. ""^ 
 forfeitures,' drawbacks, and all other provisions designed for the 
 purpose of ascertaining the quantity distilled, and securing the 
 payment of taxes, so far as the same may, in the judgment of the 
 Commissioner of Internal Revenue, and under regulations pre- 
 Bcribed by him, be deemed necessary for that purpose : And pro- 
 vided further. That distillers and refiners of coal or mineral oil. Certain ■distillers 
 whose product shall not exceed twenty-five barrels per day, on . a turns oftener'tiiaj 
 monthly average, shall not be required to make returns oftener ™"^ "^ ""''^ 
 than once in thirty days. 
 • On spirits of turpentine, ten cents per gallon. pentine^ °' *"" 
 
 On ' coffee, roasted or ground, on all ground spices and dry cosee, ground 
 mustard, and upon all articles intended for use as substitutes for mSrd''°and "aU 
 6r as adulterations of coffee, spices, or mustard, and upon all com- substitutes there- 
 pounds and mixtures prepared for sale, or intended for use and 
 sale as coffee, spices, or mustard, or as substitutes therefor, .one 
 cent per pound : Provided, That the exemption of one thousand ^'o™"- 
 dollars in annual value of product manufactured shall not apply 
 to any of the above-specified articles -mentioned in this para- 
 graph. 
 
56 
 
 Moiassea. On molasses produced from the sugar-cane, and not from sorghum 
 
 or imphee, a tax of three cents per gallon. 
 Sugar-cane juice. On sirup of molasses or sugar-cane juice, when removed from 
 the plantation, concentrated molasses or melado, and cistern bot- 
 toms, of sugar produced from the sugar-cane, and not made 
 from sorghum or imphee, a tax of three-fourths of one cent per 
 pound. . * 
 
 Sugar not above On sugar not above number twelve Dutch standard in color, 
 number 12 ; produced from the sugar-cane, and not from sorghum or imphee, 
 
 other than those produced by the refiner, a tax of one cent per 
 pound. 
 aboTe nnm- On Sugars above number twelve and not above number eighteen 
 aboTe number jS"' Dutch Standard in color, produced directly from the sugar-cane, and 
 not from sorghum or imphee, a tax of one and one-half cent per 
 pounds 
 aboTennmbei' On sugar above number eighteen Dutch standard in color, pro- 
 duced directly from the sugar-cane, and not from sorghum or 
 imphee, a tax of two cents per pound. 
 Tax on gross On the gross amount of the sales of sugar refiners, including 
 sugar refiners. ^U the products of their manufactoi'ies or refineries, a tax of two 
 and one-half of one per centum ad valorem : Provided, That 
 Who are sugar every person shall be regarded as a sugar refiner, and pay the 
 taxes required by law, whose business it is to advance the quality 
 and value of sugar upon which a tax or duty has been paid, by 
 melting and recrystallization, or by liquoring, claying, or other 
 washing process, or by any other chemical or mechanical means, 
 or who shall by boiling or other process advance the quality or 
 value of molasses, concentrated molasses or melado, upon which a 
 tax or duty has been paid. 
 »nd°conf t/^"*^' Oi sugar Candy and all confectionery made wholly or in part 
 of sugar, valued at not exceeding twenty cents per pound includ- 
 ing the tax, a tax of two cents per pound ; exceeding twenty and 
 not exceeding forty cents per pound including the tax, a tax of 
 four cents per pound ; when exceeding forty cents per pound in- 
 cluding the tax, or sold by the box, package, or otherwise thau 
 by the pound, a tax of ten- per centunp ad valorem. 
 Chocolate and On chocolate and cocoa prepared, a tax of one and a half cent 
 ''°°'"'- per pound. 
 
 Gun cotton. On gun cotton, a tax of five per centum ad valorem. 
 
 Gunpowder. On gunpowder, and all explosive substances used for mining, 
 
 blasting, artillery, or sporting purposes, not otherwise provided 
 for, when valued at thirty-eight cents pel- pound or less, including 
 the tax, a tax of five per centum ad valorem ; and when valued 
 at above thirty-eight cents per pound including the tax, a tax of 
 ten cents per pound. 
 Varnish or Japan. On vamish Or Japan, m^de wholly or in part of gum copal, 
 or other gums or substances, a tax of five per centum ad valo- 
 rem. 
 Glue and gelatine. On glue and gelatine of all descriptions, in the solid state, a tax 
 ^ of one cent per pound. 
 
 Glue and cement. Qu glue and Cement, made wholly or in part of glue, sold in 
 the liquid state, a tax of forty cents per gallon. 
 
 On pins, solid head or other, a tax of five per centum ad valo- 
 
 Pliotographs, ''^'^■ 
 
 smbiotypee, &c. On photographs, ambrotypes, daguerreotypes, or other pictures 
 
57 
 
 taken by the action of light, and not hereinafter exempted from- 
 tax, a tax of five per centum ad valorem. 
 , On screws, commonly called wood screws, a tax of ten per WoodMrewB. 
 centum ad valorem. 
 
 On clocks and timepieces, and on clock movements, when sold ."!'"'*'' , *™^ 
 
 ,. t r* t^ 11 pieces, and cloeK 
 
 Without bemg cased, a tax oi five, per centum ad valorem. moTements. 
 
 On all soaps valued at above three cents per pound, not per- Soa.p>. 
 fumed, and on salt water soap made of cocoa-nut oil, a tax of five 
 mills per pound. 
 
 On all perfumed soaps, a tax of three cents per pound. Perfumed soaps. 
 
 On all uncompounded chemical productions not otherwise pro- UncompOTinded 
 vided for, a tax of five per centum ad valorem. 
 
 On essential oils of all descriptions, a tax of five per centnm ad EsseD«ai ons. 
 valorem. 
 
 On all furniture, or other articles made of wood, sold in the ^'^"?^*.™*' **■' 
 rough or unfinished, not otherwise provided for, a tax of five per ' 
 
 centum ad valorem : Provided, That all furniture, or other articles 
 made of wood, previously assessed, and a. tax paid thereon, shall ^^^*^ 'f ^^t,™ 
 be assessed a tax of five per centum ad valorem upon the increased been paid, the new 
 value only thereof when sold in a finished condition. 5nCTeMed°ToJue."*" 
 
 On salt, a tax of three cents per one hundred pounds. Salt. . 
 
 On scales, pumps, garden engines, and hydraulic rams, a tax of Scales, pumps^ 
 three per centum ad valorem. 
 
 On tin ware of all descriptions, not otherwise provided for, a ^'° '""• 
 tax of five per centum ad valorem. 
 
 On all iron, not otherwise provided for, advanced beyond muck- iron- 
 bar, blooms, slabs, or loops, and not advanced beyond bars, and 
 baiid, hoop, and sheet iron, not thinner than nuinber eighteen 
 wire-gauge, and plate iron not less than one-eighth of an inch in 
 tfiickness, a tax of three dollars per ton : Provided, That a ton Ton. to be 2000 
 shall, for all the purposes of this act, be deemed and taken to be po'^'Js- 
 twp thousand pounds. 
 
 On band, hoop, and sheet iron, thinner than numb,er eighteen -^^^g^^ hocp,ana 
 wife-gauge, plate iron less than one-eighth of an inch in thick- »beet iron. 
 ness,, aad cut nails and spikes, not including nails, tacks, brads, or 
 finishing nails, usually put up and sold in papers, whether in papers 
 or otherwise, a tax of five dollars per ton : Provided, That rods, 
 bands, hoops, sheets, plates, spikes, and nails, not including such 
 as are usually put up in papers as before mentioned, manufactured 
 from iron upon which th§ tax of three dollars has been levied and j^oJ^™ whfc™ 
 paid, shall be subject only to a tax of two dollars per ton in addi- tax has been paid 
 tion thereto, anything in this act to the contrary notwithstanding. 
 
 On steel made directly from muck-bar,, blooms,, slabs or loops, a 
 tax of three dollars per ton. 
 
 On stoves, and hollow ware in all conditions, whether rough, 10^™™*°* '"'* 
 tinned, or enamelled,, and castings of iron, not otherwise provided 
 for, a tax of three dollars per ton. 
 
 On tubes made of wrought iron, a tax of five dollars per ton. ''"''?' . •* 
 
 *~v ■ 1 • ■ 1 • • • 1 J' T- 1- •! wroU'iiit irOM. 
 
 On Steam, locomotive, and marine engines, mcluding the boilers, g,jani eng nes. 
 and on railroad cars, a tax of five per centum ad valorem : Pro- 
 vided, That when the boilers, tubes, wheels, tires, axles, bells, 
 shafts, cranks, wi-ists, or head-lights of such engines, or cars, j^'^fs "^0*1^° ^ 
 shall have been once assessed, and a tax previously paid thereon, ducted, 
 the amount so paid shall be deducted from -the taxes on the fin- 
 ished engine or cars. 
 
 On boilers of all kinds, water tanks, sugar tanks, oil stills, sew- Boiien, tanks, 
 
58 
 
 Bewing-machincs, ing machines, lathes, tools, planes, planing machines, shafting and 
 ^°' gearing, a tax of five per centum ad valorem. 
 
 Iron railings, On railings, gates, fences, furniture, and statuary made of iron, 
 gates, &c. ^ ^^ ^f g^g pgj, ggjjtmjj aj| valorem. 
 
 Copper and On copper and brass tubes, nails, or rivets, sheet lead, and lead 
 
 rass tu es. pipes and shot, a tax of five per centum ad valorem. 
 
 Goat, calf, &o., Qu goat, calf, kid, sheep, horse, hog, and dog skins, tanned or 
 the rough ; drcssed in the rough, a tax of five per centum ad valorem. 
 
 curried, or fin- On goat, Calf, kid, shecp, horse, hog, and dog skins, curried or 
 finished, a tax of five per centum ad valorem : Provided, That all 
 goat, calf, kid, sheep, horse, hog, and dog skins upon which duties 
 
 When tax to he gr taxes have been actually paid, shall be assessed on the increased 
 
 only on mcreased , , , . t "^ %. . , , 
 
 value. value only when curried or finished. 
 
 Patent, fee., lea^ On patent, enamelled, and japanned leather and skins of every 
 proTTso. ' description, a tax of five per centum ad valorem : Provided, That 
 when a tax or duty has been paid on the leather in the rough, the 
 tax shall be assessed and paid only on the increased value. 
 oii-dresBed leather. On oil-dressed IcatTicr, a tax of five per centum ad valorem. 
 
 Leather in the On leather of all descriptions, tanned or partially tanned, in the 
 '""* ' rough, a tax of five per centum ad valorem. 
 
 Curried or fin- On leather of all descriptions, curried or finished, a tax of five 
 When tax to be P^r centum ad valorem : Provided, That all leather in the rough 
 only on increased upon which duties or taxes have been actually paid shall be as- 
 sessed on the increased value only when curried or finished. 
 Wine not made On all liquors known or denominated as wine, not made from ■ 
 from grapes, &o. grapes, currants, rhubarb, or berries, produced by being rectified, or 
 mixed with other spirits, or into which any matter whatever may be 
 infused to be sold as wine, or by any other name, and not otherwise 
 provided for in this act, a tax of fifty cents per gallon : Provided, 
 Keturns, coiiec- That the return, assessment, collection and the time of collection of 
 °'"' °' the taxes on such wines, shall J)e subject to the regulations of the 
 
 Commissioner of Internal Eevenue. And any person who shall 
 willingly and knowingly sell or ofier for sale any such wine made 
 after the passage of this act, upon which the tax herein imposed has 
 not been paid, or which has been fraudulently evaded, shall, upon 
 Penalty for sell- conviction thereof, be subject to a fine of five hundred dollars, or 
 wi^'e Tvten tax^ *» imprisonment not exceedmg two years, at the discretion of the 
 
 not been paid. COUrt. 
 
 Cloth. On cloth and all textile or knitted or felted articles or fabrics of 
 
 cotton, wool, or other materials, before the same has been dyed, 
 prmted, or bleached, and on all cloth painted, enamelled, shirredj 
 tarred, varnished, or oiled, a tax of five per centum ad valorem. 
 
 Thread and twine. On thread and twine, a tax of five per centum ad valorem. 
 
 bonnetelSdiS^p: ^° articles of clothing manufactured or produced for sale by 
 
 skirts. ' weaving, knitting, or felting'; on silk hats, bonnets, and hoop- 
 
 skirts ; on articles manufactured or produced for sale as constitu- 
 
 _^Parts of cloth- ent parts of clothing, or for trimming or ornamenting the same, 
 and on articles of wearing apparel manufactured or produced for 
 
 fur^sic. "''''"' ®*^^ ^™'^ India-rubber, gutta-percha, or from fur, or fur skins 
 dressed with the fur on, a tax of five per centum ad valorem. 
 Provided, That on all articles made of fur, the value of which 
 does not exceed twenty dollars, a tax of two per centum only shall 
 be paid. 
 
 Btae°6'trin''r°'°''"* ^" ^°°^' shoes, and shoe-strings a tax of two per centum 
 Tax to be paid '"^ valorem ; to be paid by every person making, manutiic- 
 
 by whom. luring, Or producipg for sale boots or shoes, or furnishinsr tlift 
 
59 
 
 materials or any part thereof, and employing others to make, man- 
 ufacture, or produce them : Provided, That any boot or shoemaker '^'f i""', &« , 
 making boots or shoes to order as custom work only, and not for emptfrom<»x.° " 
 general sale, and whose work exclusive of the materials does not 
 exceed annually in value one thousand dollars, shall be exempt 
 from this tax. 
 
 On clothing, gloves, mittens, moccasitis, caps, felt hats, and Rcndy-miide 
 other articles of dress for the wear of men, women, and children, clothing. 
 not otherwise assessed and taxed, a 'tax of two per centum 
 ad valorem, to.be paid by every person making, manufactur- ^"^^^ ^^ ''^'* 
 ing, or producing for sale, clothing, gloves, mittens, moccasins, 
 caps, felt hats, and other articles of dress, or furnishing the mate- 
 rials or any part thereof, and employing others to make, manufac- 
 ture, or produce them : Provided,T!haX any tailor, or any maker Certain custom 
 of gloves, mittens, moccasins, caps, felt hats, or other articles of J^ea. "^ •" * 
 dress, to order as custom work only, and not for general sale, and 
 whose work exclusive of the materials does not exceed annually in 
 value one thousand dollars, shall be exempt from this tax ; and 
 articles of dress made or trimmed by milliners or dressmakers for * 
 
 the wear of women and children shall al?o be exempt from this tax : 
 Provided, That the branching into sprays, branches, or wreaths of ^ Certain work not 
 
 .n • 1 n 1 • 1 - • ^ •' \ , , to be deemed a 
 
 ai-tificial flowers, on which an impost or internal tax has ah-eady manutacture. 
 been paid, shall not be considered a manufacture within the mean- 
 ing of this act. 
 
 On paper not otherwise herein provided for, a tax of- three per Paper, 
 centum ad valorem. 
 
 On all manufactures not otherwise provided for, of cotton, Manufactares 
 wool, silk, worsted, hemp, jute. India-rubber, gutta-percha, wood, &c., not otherwise 
 glass, pottery-ware, leather, paper, iron, steel, lead, tin, copper, pr""i«<i *>'• 
 zinc, brass, 'gold, silver, horn, ivory, bone, bristles, wholly or in 
 part, or of other materials, a tax of five per centum ad valorem : 
 Provided, That on all cloths or articles dyed, printed, or bleached, o„]?™ ^raeasel 
 on which a tax or duty shall have been paid before the same were value. 
 so dyed, printed, or bleached, the said tax of five per centum shall 
 be assessed only upon the increased value thereof: And provided 
 further' That any cloth or fabrics or articles, as aforesaid, when 
 made of thread, yarn, or warps, imported or upon which an 
 internal tax shall have been assessed and paid, shall be assessed 
 and pay a tax on the increased value only thereof; and when made 
 wholly by' the same manufacturer shall be subject to a tax only of 
 five per centum ad valorem : Arid' provided further, That brown Brown earthen 
 
 -^ , i ■ 1 n 1 !• ^ . , and commou stone 
 
 earthen and common or gray stoneware shall be subject to a tax ware. 
 of two and one-half per centum ad valorem, and no more. 
 
 On all diamonds,, emeralds, precious stones and imitations Diamonds, &c. 
 thereof, and all other jewelry, a tax of five per centum ad valo- 
 rem ; Provided, That when diamonds, emeralds, precious stones ^''T'en imported, 
 or imitations thereof, imported from foreign countries, and upon toljeoniy'DnVaiue 
 w^ioh import duties have been paidj shall be set or reset in gold "^ settings. 
 or any' other material, the tax shall be assessed and paid only 
 upon the value of the settings. 
 
 On bullion in lump, ingot, bar, or otherwise, a tax of one-half Bullion. 
 of one per centum ad valorem, to be paid by the assayer of the 
 same, who shall stamp the product of the assay as the Commis- to bwsbnnped"™' 
 sioner of Internal Eevenue, under the direction of the Secretary 
 nf the Treasure, mav Drescribe bv fffeneral reffulations. And all 
 
60 
 
 lug, &c. 
 
 unless stamped^ 
 not to be used nor 
 exported. 
 
 Sales, transfers, sales, transfers, exchanges, ti'ansportati5n, and exportation of gold 
 ^TOr^/e°d'f&c" or silver assayed at any mint of the United States, or by any pri- 
 uniawfui unless yate assayer, unless stamped as prescribed by general regulations, 
 Btampe . ^ aforesaid, are hereby declared unlawful; and every person or 
 
 Penalty for seU- corporation who shall sell, transfer, transport, .exchange, export or 
 deal in the same, shall be subj'ect to a penalty of one thousand dol- 
 lars for each offence, and to a fine not exceeding that sum, and to 
 imprisonment for a term not exceeding two years nor less than 
 Gold and silver, six months. No jeweller, worker or artificer in gold or silver 
 shall use either of those metals except it shall havie first been 
 stamped as aforesaid, as required by this act No' person or cor- 
 poration shall export or cause to be exported from the United 
 States any gold or silver in its natural sta,te, not coined, assayed, 
 or stamped, as aforesaid ; and for every violation of this paragraph 
 every offender shall be subject to the penalties herein provided : 
 Provided, That nothing herein contained shall apply to the re- 
 working of old gold or silver in lump; ingot, or bar, as aforesaid. 
 
 On snuff, manufactured of tobacco or any substitute for tobacco, 
 ground, dry, or damp, pickled, scented, or otherwise, of all de- 
 scriptionsj when prepared for use, a tax of forty cents per pound. 
 
 On cavendish, plug, twist, and all other kinds of manufactured 
 tobacco, not herein otherwise provided for, a tax of forty cents per 
 pound. ■ 
 
 On tobacco twisted by hand, or reduced from leaf into a con- 
 dition to be' consumed without the use of any machine or instru- 
 ment, and without being pressed, sweetened, or otherwise prepared, 
 and on fine-cut shorts, a tax of thirty cents per pound. 
 
 On fine-cut chewing tobacco, whether manufactured with the 
 stems in or not, or however sold, whether loose, in bulk, or in rolls^ 
 packages, papers, wrappers, or boxes, a tax of forty cents pep 
 pound. 
 
 On smoking tobacco, sweetened, stemmed, or butted, a tax of 
 forty cents per pound. 
 
 On smoking tobacco of all kinds, not sweetened, nor stemmed, 
 nor butted, including that made of stems, or in part of stems, and 
 imitations thereof, a tax of fifteen cents per pound. 
 
 On cigarettes, or small cigars, made of tobacco inclosed in » 
 wrapper, or binder, and not over three and a half inches in length, 
 and on cigars made with twisted heads, and on cheroots, and! 
 oT iS^lcr'is'not on cigars known as short-sixes, the market value of which is not 
 over *8 per 1000 ; ^j^gj. gigjjt dollars per thousand, a tax of two dollars per thousand. 
 On all cheroots, cigarettes and cigars, the market value of 
 orcrsgandnot which is Over eight dollars and not over twelve dollars per thou- 
 sand, a tax of four dollars per thousand, 
 over $12. On all cheroots, cigarettes, and cigars, the market value of 
 
 which is over twelve dollars per thousand, a tax of four dollars 
 per thousand, and, in addition thereto twenty per centum ad va- 
 lorem on the market value thereof. And the ' Commissioner of 
 mSeTltefor tto Inte"""^! Revenue, with the approval of the Secretary of the 
 Inspection, stc, of Treasury, may prescribe such regulations for the inspection and 
 ^.irs, cheroots, valuation of cigars, cheroots, and cigarettes, and the collection of 
 the tax thereon, as shall, in his judgment, be most effective for the 
 prevention of inequalities and fraud's in the payment of such tax. 
 And, in addition to other regulations, it shall be the duty of the 
 inspector or assessor who appraises any cigars, cigarettes, ot 
 
 Penalty. 
 
 Proviso. 
 
 Manufactured 
 tobacco. 
 
 Tobacco twisted 
 by hand. 
 
 Fine-cat chew- 
 ing tobacco. 
 
 Smoking tobacco. 
 
 Cigarettes. 
 
 Cheroots, &c., 
 the market value 
 
 over $12 ; 
 
61 
 
 cheroots to examine the manufacturer thereof or his agent under Manufacturer, 
 oath, which oath shall be administered by the inspecting and ap- j„^ "|,p„^ ™^ 
 praising officer, and reduced to writing, and signed by such man- »?ii with what 
 ufacturer or his agent, with a view to ascertaining whether such 
 manufacturer has any interest, direct or indirect, in any sale that 
 has been made, or any resale to be made of said cigars, .cigarettes, 
 or cheroots, by the concealment of which he seeks to obtain a 
 false, fraudulent, or deeeptive appraisement.] 
 
 Sec. 95. .And be it further enacted. That whenever any manu- Tax on increased 
 
 - -,., -•' IT i.i"^ • Talue m certain 
 
 lactured articles, goods, wares, or merchandise on which an excise sases 
 or impost duty has been paid, and which are not specially pi'ovided 
 for, are increased in value by being polished, painted, varnished, 
 waxed, oiled, gilded, electrotyped, galvanized, plated, framed, 
 ground, pressed, colored, dyed, trimmed, ornamented, or otherwise 
 more completely finished or fitted for use or sale, without changing 
 the original character or purposes for which the same are intended 
 to be used, there shall be levied, collected, and paid a tax of five 
 per centum ad valorem upon the amount of such increased value, 
 to be ascertained by deducting from the value of the finished increased Taine, 
 article when sold, or removed for sale, delivery, or consumption, 
 the cost or yalue of the original article to the person, firm, or com- 
 pany liable to the duty inlposed upon the increased value thereof. 
 The increasing of values in the manner aforesaid shall be deemed increasing of 
 manufacturing, and any person, firm, company, or corporation en- manSacturingf 
 gaged therein shall be liable to all the provisions of law for the 
 collection of internal duties relating to manufacturers as to licenses, 
 returns, payment of taxes, liens, fines, penalties, and forfeitures. 
 
 Sec. 96. And be it further enacted, That newspapers, boards, fc„^auty.'''°""" 
 ghingles, laths, and other lumber, staves, hoops, shooks, headings, 
 and timber partially wrought and unfinished for chairs, tubs, pails, 
 hubs, spokes, felloes, snaths, lasts, shovel and fork handles, match- 
 wood, umbrella stretchers, alcohol made or manufactured of 
 spirits or materials upon which the duties imposed by law shall 
 have been paid, bone dust, plaster or ^psum, malt, burning fluid, 
 printers' ink, flax prepared for textile or felting purposes until 
 actually woven, ' marble and slate . or other building stones in 
 block, rough and unwrought, charcoal, coke, all flour and meal 
 made from grain, bread and breadstuflEs, butter, cheese, concen- 
 trated milk, cider and cider vinegar, and sugar or molasses made 
 from other articles than the sugar-cane, paraffine, whale and flsh 
 oil, value of the bullion used in the manufacture of silver-ware, * 
 silver bullion rolled or prepared for platers' use exclusively, and 
 cut tapes and small wares used in the manufacture of hoop- 
 skirts, shall be, and hereby are, exempt from duty. And also all 
 goods, wares, and merchandise, and articles made or manufactured ■**" . 
 
 5 . , , . , , , 1 • ^ 1 1 1 • > ■ ■ exempt wheu the 
 
 icojn materials which have been subject to and. upon which m- increased value 
 
 ternal duties have been actually paid, or materials imported upon fl°e'pe?contum?* 
 
 which duties have been paid or upon which no duties have been 
 
 imposed by law, where the increased value of such goods, wares, 
 
 or merchandise, and articles so made or manufactured, shall not 
 
 exceed the amount of five per centum ad valorem, shall be, and 
 
 hereby are, exempt from duty. 
 
 [Sec. 17. And be it further enacted, That the privilege of March 3, 1865. 
 purchasing supplies of goods imported from foreign countries for pu^hwed'hyeoT^ 
 tjie use of the United States, duty free, which now does or here- ' 
 
62 
 
 emmcat free of after shall exist by provision of law, shall be extended, under 
 ^^' such regulations as the Secretary of the Treasury may prescribe, 
 
 to all articles of domestic production which are subject to tax Ly 
 the provisions of this act.] 
 Manufacturers gjjc. 97. And be it further enacted, That every person, firm, or 
 undlr^^coiKct Corporation, who shall have made any contract prior to the passage 
 St'arc'i°rowed''to °^ ^^^^ ^'^^ ^""^ without Other provision therein for the payment of' 
 add to the price of duties imposed by law enacted subsequent thereto, upon articles 
 much M°^irbe to be delivered under such contract, is hereby authorized and em- 
 equivaient to the powered to add to the prfcc thcrcof so much money as will be 
 imposed.^'"™ ^ equivalent to the duty so subsequently imposed on said articles^ 
 and not previously paid by the vendee, and shall be entitled by 
 virtue hereof to be paid and to sue for and recover the same 
 Proviso, when accordingly : -Provided, That where the United States is the 
 fa the pi^ohMw''' purchaser under such prior contract, the certificate of the propfer 
 officer of the department by which the contract was made, show- 
 ing, according to regulations to be prescribed by the Secretary of 
 the Treasury, the articles so purchased by the United States, and 
 liable to such subsequent duty, shall be taken and received, so far 
 as the same is applicable, in discharge of such subsequent duties 
 on articles so contracted to be delivered to the United States and 
 actually delivered according to such contract. 
 
 AUCTION SALES. 
 
 July 13, 1866. Sec. 98. And be it further enacted, [That there shall be levied 
 
 Auction sales. and Collected and paid monthly on all sales of real estate, goodS) 
 
 wares, merchandise articles, or things at auction, including all sales 
 
 of stocks, bonds, and other securities, a duty of one-tenth of one per 
 
 No tax or sales centum on the gross amount of such sales : Provided, That no tax 
 
 fe'c."' omcers*'°nor ^^^^^ ^® levied under the provisions of this section upon any sales by 
 
 on public sales by or for judicial- or executive officers making auction sales by virtue 
 
 guardians, &o. ^^ ^^ judgment Or decree of any court, nor to^ public sales made 
 
 by guardians, executors, or administrators.] 
 
 BROKERS, BANKS, OR BANKERS. 
 
 jniy 13, 1866. Sec. 99. And be it further enacted, [Thsit there shall he Y>^id OTi 
 
 Sales and con- all Sales make by brokers, banks or bankers, whether made for 
 brokOT°ba^a^ or ^^^ benefit of Others or on their own account, the following taxes, 
 bankers. that is to Say : Upon all sales and contracts for the sale of stocks, 
 
 bonds, gold and silver bullion and coin, promissory notes or other 
 Rate of tax. securities, a tax at the rate of one cent for every hundred dollars 
 
 of the amount of such sales or contracts; and on all sales and 
 contracts for sale negotiated and made by any person, firm or com- 
 pany not paying a special tax as a broker, bank or banker, of 
 any gold or silver bullion, coin, promissory notes, stocks, bond.?, or 
 other securities, not his or their own property, there shall be .paid 
 Rate of tax for a tax at the rate of five cents for every hundred dollars of the 
 paying'speciai ta^! amount of such Sales or contracts ; and on every sale and contract 
 for sale-, as aforesaid, there shall be made and delivered by the 
 Memorandum of sfeUer to the buyer a"bill or memorandum of such sale or contract, 
 Sven a^d' proper o" which there shall be fixed a lawful stamp or stamps in v?ilue 
 stamps placed equal to the amount of tax on such sale, to be determined by the 
 ""™- I j.j^[gg of tax before mentioned ; and in computing the amount of 
 
63 
 
 the stamp tax in any case herein provided for, any fractional Fractional part 
 part of one hundred dollars of value or amount on which tax accmmted ^oo.^° 
 is computed shall he accounted as one hundred dollars. And 
 every bill or memorandum of sale or contract of sale, before men- Memorandum to 
 tioned, shall Show the date thereof, the name of the seller, the 
 amount of the sale or contract, and' the matter or thing to whichi 
 it refers. And any person or persons liable to pay the tax as 
 herein provided, or any one who acts in the matter as agent or Penalty for mak- 
 broker for such person or persons, who shall make any snphj sale Iffering or'rece'iT- 
 or contract, or who shall, in pursuance of any sale or contract, de- "« stocks, &«•) 
 liver or receive any stocks, bonds, bullion, coin, promissory notes, ra'ndum; 
 or other securities, without a bill or memorandum thereof as herein 
 required, or who shall deliver or receive such bill or memorandum for deiiyering or 
 ■without having the proper stamps affixed thereto, shall forfeit and "ndum' -without 
 pay to the United States a penalty of five hundred dollars for stamps; 
 each and every offence where the tax so evaded, or attempted to 
 be evaded, does not exceed one hundred dollars, and a penalty of 
 one thousand dollars when such tax shall exceed one hundred 
 dollars, which may be recovered with costs in any court of the how to be re- 
 United States of competent jurisdiction, at any Jime within one °"°^'''' 
 year after the liability to such penalty shall have been incurred ; brought within 
 and the penalty recovered shall be awarded and distributed by the ™' ^^^' 
 court between the United States and the informer, if there be any. Penalty recov- 
 as provided by law, who, in the judgment of the court, shall have S. '""' '"""'^ 
 first given the information of the violation of the law for whicli 
 recovery is had : Provided, That where it shall appear that the Penalty not to 
 
 . , a? ,.!_ i ^ ■ ,1 • , , , - be incurred where 
 
 omission to aiiix trie proper stamp was not witri intent to evade omission to afflx 
 the provisions of this section, said penalty shall not be incurred. ?tamp was without 
 
 L -r i •• /•! •!• 1 • • 111 intent to evade 
 
 And the provisions ot law in relation to stamp duties in schedule the law. 
 
 B of this act, shall apply to the stamp taxes herein imposed to'stLi'^dmtes'to 
 
 upon sales and contracts of sales made by brokers, banks, or ^pp'y hereto. 
 
 bankers, and others as aforesaid. And there shall be paid 
 
 monthly on all sales by commercial brokers of .any. goods, Monthly tax on 
 
 wares, or merchandise, a tax of one-twentieth of one per daibroLra.™""'" 
 
 centum upon the amount of such sales ; and on or before the 
 
 tenth day of each month, every commercial broker shall make a , Monthly returns 
 
 '' 1 . -/.,... ^, to he made to as- 
 
 Iist or return to the assistant assessor ot the district ot the gross sessor. 
 
 amount of such sales as aforesaid for the preceding month, in 
 
 form and manner as may be prescribed by the Commissioner of 
 
 Internal Revenue : Provided, That in estimating sales of goods, 
 
 wares, and merchandise for the purposes of this section, any sales Sales by another 
 
 made by or through another broker upon which a tax has been which a tax"has 
 
 paid, shall not be estimated and included as sold by the broker for II"™ P^j* ""t *" 
 
 ^ , ^ , -, -. •' be included. 
 
 whom the sale was made.J 
 
 Sec. 100. Andbeit further enacted, IThat there ahaXl he le\\e.d, My 13.1866. 
 annually, on every carria;ge, gold watch, and billiard table, and on carruT^es^ '*^go"ia 
 all gold or silver plate; the tax or sums of money set down in fig- watches, b'iii*ri 
 ures against the same, respectively, or otherwise specified and set sUTeTpiate. ™ 
 forth in schedule A, hereto annexed, to be paid by the person or 
 persons owning, possessing, or keeping the same on. the first day 
 in May, in each year, and the same shall be and remain a lien 
 thereon until paid. / 
 
 SCHEDULE A. Duti/. , 
 
 Cabbiage, phaeton, carryall, rockaway, or other like carriage, and any ^ Carriages, &o. 
 coach, hackney coiich, omnibus, or four-wheeled carriage, the body 
 
64 
 
 of which rests npon eprings of any description, which may be kept 
 for use, for hire, or for passengers, and which shall not be used ex- 
 clusively in husbandry or for the transportation of merchandise, 
 valued at exceeding three hundred dollars and not above five hun- 
 dred dollars, each, including harness used therewith, six dollars $6 00 
 
 Cabriages of like description, valued above five hundred dollars, 
 
 each, ten dollars IQ 00 
 
 Gold watches. On gold watches, composed wholly or in part of gold or gilt, kept 
 
 for use, valued at one hundred dollars or less, each, one dollar - - 1 00 
 On gold watches, composed wholly or in part of gold or gilt, kept 
 
 for use, valued at above one hundred dollars, each, two dollars - - 2 00 
 
 Billiard tables. BiLi/iAKD TABLES, kept for use, each, ten dollars 10 00 
 
 Proviso. Prooided, That billiard tables kept for hire, and upon which a special 
 
 tax has been imposed, shall not bo required to pay the tax on 
 billiard tables kept for'use, as aforesaid, anything herein contained 
 to the contrary notwithstanding. 
 
 Gold plate. On plate, of gold, kept for use, per ounce troy, fifty cents $0 .50 
 
 Silver plate. On PLATE, of silver, kept for use, per ounce troy, five cents 005 
 
 Proviso. Prodded, That silver spoons or plate of silver used by one family to 
 
 Eicemption of au amount not exceeding forty ounces troy belonging to any one 
 
 silver plate, &o. person, plate belonging to religious societies, and souvenirs and 
 
 keepsakes actually given and received as such and not kept for 
 use ; also, all premiums awarded as a token of merit by any agri- 
 cultural society, corporation, or association of persons, for any 
 purpose whatever, shall be exempt from tax.] 
 
 [Sections 101 and 102 of the act of June 30, 1864, are re- 
 pealed by the act of July 13, 1866.] 
 
 EAILKOADS, STEAMBOATS, FEKKT-B0AT9, AND BRIDGES. 
 
 July 13, 1866. Sec. 103. And be it fu'rther enacted, [That every person, firm, 
 
 Tax upon gross Company, or corporation owning or possessing or having the care 
 
 receipts from pas- q,. management of any railroad, canal, steamboat, ship, barge, 
 
 seQgers aod mails, o , -^ ' ' i ° 
 
 byraiiroaos.steatn- canal-boat, or Other vessel, or any stage coach or other vehicle, 
 boats, coaches, &c. g^cept hacks or carriages not running on continuous routes, en- 
 gaged or employed in the business of transporting passengers for 
 hire, or in transporting the mails of the United States upon con- 
 tracts made prior to August first, eighteen hundred and sixty-six, 
 Rate of tax. shall be subject to and pay a tax of two and one-half per centum 
 
 of the gross receipts from passengers and mails of such railroad, 
 canal, steamboat, ship, barge, canal-boat, or other vessel, or sucli 
 stage coach or other vehicle: Provided, That the tax hereby im- 
 Tax not to be posed shall not be assessed upon receipts for the transportation 
 uiT^recSptt "or of persons or mails between the United States and any foreign 
 transportation ; port ; but such tax shall be assessed upon the transportation of 
 upon others* persons from a port within the United States through a foreign 
 portation ; territory to a port within the United States, and shall be assessed 
 
 and collected °°°°'* "P°'^ ^^^ collected from persons, firms, companies, or corporations 
 within the United States, receiving hire or pay for such trans- 
 ^m^iofpartof portation of persons or mails; and so much of section one hun- 
 dred and nine as requires returns to be made of receipts hereby 
 , exempted from tax when derived from transporting property for 
 
 hire is hereby repealed : Provided also, That any person or per- 
 Tax upon gross sons, firms, Companies, or corporations owning, nossessinff. or hav- 
 
 receipts of toll- . ., V /. ^ ,, " -r /. *'',., 
 
 roads, ferries, and ing the carc or management ot any toll-road, ferry or bndge,, 
 
 bridges. authorized by law to receive toll for the transit of passengers, 
 
 beasts, carriages, teams, and freight of any description, over such 
 
 toll-road, ferry, or bridge, shall be subject to and pay a tax of three 
 
 Bate of «a. per centum of the gross amount of all their receipts of ever^ de- 
 
Bcription ; but when the gross receipts, of any such biidge or toll- Tax not to be 
 road, for and during any term of twelve consecutive calendar gro™"re«eipt^ for 
 months, shall not exceed the amount necessarily expended during 'w<!i«i months do 
 said term to keep such bridge or road in repair, no tax shall be fui repairs, 
 assessed upon such receipts during the month next following any 
 such term : Provided further, That all such persons, companies, and 
 corporations shall, until the thirtieth day of April, eighteen hun- ^J"j^ 'Sotil^i. 
 dred and sixty-seven, have the right to add the tax imposed 
 hereby to their rates of fare whenever their liability thereto may 
 commence, any limitations which may exist by law or by agree- 
 ment with any person or company which may have paid or be 
 liable to pay such fare to the contrary notwithstanding : And 
 whenever the addition to any fare shall amount only to the frac- 
 tion of one centj any person or company liable- to. the tax of two 
 and one half per cent, mayiuidd to such fare one cent in lieu 
 of such fraction ; and such person or company shall«keep for 
 sale at convenient points tickets in packages of twenty and mul- 
 tiples of twenty, to the price of which only an amount equal to 
 revenue tax shall be added : And provided further. That no tax No tax where 
 
 1 , n • • • n 1 • . I \, 1 -1 gross receipts do 
 
 under the foregoing provisions ot this section shall be assessed not exceed siooo 
 upon any person, firm, company or corporation whose gross re- i'^' annum. 
 ceipts do fflot exceed one thousand dollars per annum : And 
 provided further. That all boats, barges, and flats not used for ^eerftr^pMsen- 
 carrying passengers, nor propelled by steam or sails, which are gers, and not pro- 
 floated or towed by tug-boats or horses, and used exclusively &"^'ind^used'ex- 
 for carrying coal, oil, minerals, or agricultural products to market, ciusiTeiy for car- 
 shall be required hereafter, in lieu of enrolment fees or tonnage pl'y"^ an ' annual 
 tax, to pay an annual special tax, for each and every such boat 8P'='=iai tax. 
 of a capacity exceeding twenty-five tons, and not exceeding ^^*^ "* '^^• 
 one hundred tons, five dollars ; and. when exceeding one hundred ^ow ^ Msesscd 
 tons, as aforesaid, shall be required to pay ten dollars ; and said 
 tax shall be assessed and collected as other special taxes provided 
 for in this act.J 
 
 [Sec. 4 And he it further enacted. That * * * Ji°March Ibises' 
 
 ******** iteceipts of ves- 
 
 the receipts of vessels paying tonnage duty shall not be subject ^^^^ dutj°exempt 
 to the tax provided in section one hundred and three of " An act aom tax. 
 to provide internal revenue to support the government, to pay 
 interest on the public debt, and for other purpose," approved 
 June thirtieth, eighteen hundred and sixty four, nor by any act 
 amendatory thereof. ' * * * * * ] 
 
 EXPRESS COMPANIES. 
 
 Sec. 104. And le it further enacted, That any person, firm, a tax of three 
 
 company, or corporation carrying on or doing an express business, *'Jsg'^^°ecS t3?°of 
 
 shall be subject to and pay a duty of three per centum on the express business. . 
 gross amount of all the receipts of such express business. 
 
 DJSXJEANCE COMPANIES. 
 
 Tax of li per 
 
 Sec. 105. 4-ndle it further enacted, That there shall be levied, centum upon the 
 collected, and paid a duty of one and a half of one per centum premium^by in- 
 upon the j2;ross receipts of premiums, or assessments for insurance }J?5l„ ^'''*' „'"1'^ 
 from loss or damage by fire or by the perils oi the sea, made by companies ; 
 
66 
 
 every insurance company, whether inland or marine or fire in 
 
 • surance company, and by every association or individual engaged in 
 
 "" to irciude tick- ti,e business of insurance against loss or damage by fire or by the 
 
 ets and contracts of ., „ , , , • /. d j j 
 
 insurance against perils of the sea ; and by every person, firm, company, or corporation, 
 teaTcUiM ^^'■™"' who shall issue tickets or contracts of insurance against injury to 
 
 soreign compa- persons wMle travelling by land or water ; and lake duty shall be 
 li'per'c^nt. *" °' paid by the agent of any foreign insurance company having an 6f- 
 
 Kctarns to state ggg or doing business within the United States : and that in the ac- 
 
 tme ■ amount in- ° . ittin i ^ • i 
 
 'ured, &c., and count Or return to be rendered, they shall state the amount insured, 
 premin^°and the renewed, Or Continued, the gross amount of premiums received and 
 d uties thereon. _ assessments collected, and the duties by law accruing thereon. 
 
 PASSPORTS. 
 
 iec? toTtex of ss' S^°- ^^^- -^"'^ ^* it further enacted. That for every passport 
 May be paid to issued from the office of the SecreUry of State there shall be 
 ""Receipte'and ap- P^id t^^ Sum of five dollars ; which amount may be paid to any 
 plication to be for- coUector appointed under this act, and his receipt therefor shall 
 tary of State, who be forwarded with the application for such passport to the office 
 recdpt'to't^'com- °^ *'*® Secretary of State, or any agent appointed by him, to be 
 missioner of Inter- transmitted to the Commissioner of Internal Revenue, there to be 
 nai Kevcoue. charged to the account of such collector. And the collectors shall 
 charged to coiiec- account for allmoneys received for passports in the manner here- 
 '°The same sum inhefore provided, and a like amount shall be paid for every pass- 
 to bo paid to min- port iasued by any minister or consul of the United States, who 
 wh"are°to account shall accouut thcrcfor to the treasury. 
 
 therefor to the 
 
 '""^"'■y- TELEGKAPH COMPANIES. 
 
 Tax upon pross gisc. 107. And he it further enacted, [That any person, firm,. 
 g^hic Unes. °" company, or corporation owning or possessing or having the care 
 
 Rate of tax °^ management of any telegraphic line by which telegraphic 
 despatches or messages are received or transmitted, shall be' sub- 
 ject to and pay a tax of three per centum on the gross amount of 
 all receipts of such person, firm, company, or corporation.] 
 
 THEATRES, OPERAS, CIRCUSES, AND MUSEUMS. 
 
 Tax of two per Seo. 108. And be it further enacted, That any person, firm, or 
 ^ss^^reMipte ' of corporation, or the manager or agent thereof, owning, conducting, 
 theatres, circuses, or having the care or management of any theatre, opera, circus, 
 
 and other exhibl- ° .i , ,. i"u-i- r- j i- ^ .' ' 
 
 aoos and shows, museum, or Other pubhc exhibition of dramatic or operatic repre- 
 sentations, plays, performances, musical entertainments, feats of 
 horsemanship, acrobatic sports, or other shows which are opened 
 to the public for pay, but not including occasional concerts, school 
 exhibitions, lectures, or exhibitions of works of art, shall be sub- 
 ject to and pay a duty of two per centum on the gross amount of 
 all receipts derived by such person, firm, company, or corporation 
 from such representations, plays, performances, exhibitions, shows,, 
 or musical entertainments. 
 ,0^,?'^™'^'! ®^°- ^^^- ^"'^ be it further enacted, That any person, firm, 
 steamboats, ships, Company, or corporation owning or possessing, or havino' the care 
 boats,';irothe'!??es- or management of any railroad, canal, steamboat, ship, barge, canal- 
 '°ad3'^brid^!!s"in- ^°^^' *"' °^^^^ vessel, or any ferry, toll-road or bridge, as enumer- 
 Burancccompanies, ated and described in section one hundred and three of this act ; 
 ttwf Tperas,"^?- °^ carrying on or doing an express business ; or engaged in' the 
 cuses, shows, to business of insurance, as hereinbefore described j or owning or 
 
67 
 
 having the care and management of any telegraph line, or owning, make returm 
 possessing, leasing, or having the control or management of any rfter'°ho'cMi*'of 
 circus, theatre, opera, or museum, shall, within twenty days after euch month to the 
 the end ot each and every month, make a list or return in duplicate &c. 
 to tlie assistant assessor of the district, stating the gross amount of j, '''''"™ *.° ^^f 
 their receipts, respectively, for the month next preceding, which forth^month,^ana 
 return shall be verified by the oath or affirmation of such owner, ^"^J" Tenfled by 
 possessor, manager, agent, or other proper officer, in the manner gee sec. 103. 
 and form to be prescribed from time to time by the Commissioner iform of rctura 
 of Internal Revenue; and shall also pay to the collector the full comuSner"^ 
 amount of duties which have accrued on such receipts for the Duties to be paid 
 
 ., « .1 *!• p li 'i»ii ,to collector of the 
 
 month aioresaid. And m case or neglect or reiusal to make district. 
 said lists or return for the space of ten days after such return or^iefusaUo make 
 should have been made as aforesaid, the assessor or assistant returns for ten 
 assessor shall proceed to estimate the amount received and the o7^^luV"^^l 
 duties payable thereon, and shall add thereto ten per centum as sor to estimate re- 
 hereinbefore provided in other cases of delinquency to make re- ^a ldd°tca ^°r 
 turn for purposes of assessment ; and for the purpose of making '^^'''■ 
 such assessment, or of ascertaining the correctness of any such 
 return, the books of any such person, firm, company, or corpora- Books of owners 
 tion shall be subject to the inspection of the assessor or assistant ins^cte'db" asses- 
 assessor on his demand or request therefor. And in case of neg- sor or assistant as- 
 
 1 «, t 1 ' •!, IT. /» .11 sessor upon de- 
 
 lect or refusal to pay the duties, with the addition aioresaid, when maud. 
 
 Uie same have been ascertained, for the space of ten days after the j^ neg™cted^o™°r^ 
 
 same shall have become payable, the owner, possessor, or person fused, a penalty of 
 
 having the management as aforesaid, shall pay, in addition, ten posed.'^' '^™ ' ™" 
 
 per centum on the amount of such duties and addition ; and for 
 
 any attempt knowingly to evade the payment of such duties, the 
 
 said owner, possessor, or person having the care or management as 
 
 aforesaid, shall be liable to pay a penalty of one thousand dollars „A„„i'^"*"y "' 
 
 , 1 '^ -, '^ . t t . 1 . r $1,000 for any at- 
 
 lor every such attempt, to be recovered as provided in this act lor tempt knowingly 
 the recovery of penalties. And all provisions of this act in menrol^dn'tLr^" 
 relation to liens and collections by distraint, not incompatible here- Lien and dis- 
 with, shall apply to this section and the objects therein embraced, cases 
 
 BANKS AND BANKING. 
 
 Sec. 110. Andle it further enacted, [That there shall be levied juiyi3,i866. 
 collected, and paid a tax of one twenty-fourth of one per centum ^ ^fj„ "tJi^^o/^j 
 each month upon the average amount of the deposits of money, per cent, upon 
 subject to payment by check or draft, or represented by certificates a'pSraS""" tJ 
 of deposit or otherwise, whether payable on demand or at some draft j 
 future day, with any person, bank, association, company, or corpo- 
 ration engaged in the business of banking ; and a tax of one 
 twenty-fourth of one per centum each month, as aforesaid, upon upon capital 
 tlie capital of any bank, association, company, or corporation, and ™p'°J'«'1 »n bank- 
 on the capital employed by any person in the business of banking 
 beyond the average amount invested in United States bonds ; and 
 a tax of one-twelfth of one per centum each month upon the ; upon cSrcuia- 
 average amount of circulation issued by any bank, association, cor- 
 poration, company, or person, including as circulation all certified . Circulation to 
 checks and all notes and other obligations calculated or intended to 
 ciixulate or to be used as money, but not including that in the 
 vault of the bank, or redeemed and on deposit for said bank ; and . 
 
68 
 
 Additional tax an additional tax of one-sixth of one per centum, each month, 
 
 ?uiaaoTS^°e°M upon the average amount of such circulation, issued as aforesaid, 
 
 per cent, of capital, beyond the amount of ninety per centum of the capital of any 
 
 such bank, association, corporation, company, or person. And 
 
 Returns of cir- a true and' accurate return of the amount of circulation, of deposit 
 
 cuiation, f^eposite, f,[,d of capital, as aforesaid, and of the amount of notes of persons, 
 
 made monthly"; " State banks or State banking associations paid out by them 
 
 for the previous month, shall be made and rendered monthly 
 
 by each of such banks, associations, corporations, companies, or 
 
 persons to the assessor of the district in which any such bank, 
 
 association, corporation, or company may be located, or in which 
 
 such person has his place of business, with a declaration annexed 
 
 to be under thereto, and the oath or affirmation of such person, or of the 
 
 tion. " ""^ president or cashier of such bank, association, corporation, or 
 
 company, in such form and manner as may be prescribed by 
 
 the Commissioner of Internal Revenue, that the same contains a 
 
 true and faithful statement of the amounts subject to tax as 
 
 „ „ , aforesaid : and for any refusal or neglect to make or to ren- 
 
 Penalty for re- , ■, ^ 11.1 • ,.• 
 
 final or neglect to der return and payment, any such banls, association, corpora^ 
 paymen"'"™' " *^°^y Company, or person so in default, shall be subject to 
 and pay a penalty of two hundred dollars, besides the additional 
 penalty and forfeitures in other cases provided bylaw; and the 
 amount of circulation, deposit, and capital, and notes of persons, State 
 In deft uit of re- banks and banking associations paid out, as aforesaid, in default 
 be estimated. of the proper return, shall be estimated by the assessor or assistant 
 assessor of the district as aforesaid, upon the best information he 
 Penalties, how can obtain ; and every such penalty may be recovered for the use 
 recovered ^^ jj^^ United States in any court of competent jurisdiction. And 
 
 Tax, how assess- in the case of banks with branches, the tax herein provided for 
 with branches!" ^ shall be assessed upon the circulation of each branch, severally, 
 and the amount of capital of each branch shall be considered to be 
 the amount allotted to such branch ; and so much of an act 
 entitled " An act to provide ways and means for the support of the 
 Repeal of law im- government," approved March three, eighteen hundred and sixty- 
 rat'tlfx "on banksj three, as imposes any tax on banks, their circulation, capital, or 
 &<!• deposits, other than is herein provided, is hereby repealed: Pro- 
 
 This section not yided, That this section shall not apply to associations which are 
 haSto.^ ona n ^^^^^ under and by virtue of the act " to provide a national cur- 
 rency secured by a pledge of United States bonds, and to provide 
 for the circulation and redemption thereof." And the deposits in 
 Savings banks to associations or companies known as Provident Institutions, Savings 
 tax on™posits'^i" Banks, Savings Funds, or Savings Institutions, having no capital 
 vested in United stock and doing no Other business than receiving deposits to be 
 states securities, jggjjg^ qj, invested for the sole benefit of the parties making such 
 deposits, without profit or compensation to the: association or 
 company, shall be exempt from tax on so much of their deposits 
 Deposits of less as they have invested in securities of the United States, and on all 
 than S600 in the deposits less than five hundred dollars made i» the name of any 
 person exempt. one person ; and the returns required to be made by such Provi- 
 tobl'ma'de. '"'•™ ^^nt Institutions and Savings Banks after July, eighteen hundred 
 and sixty-six, shall be made on the first Monday of January and 
 July of each year, in such form and manner as may be prescribed 
 by the Commissioner of Internal Revenue.] 
 
 [Section 6 of the act of March 3, 1865, as amended by sec. 9 
 • (bis.) of the act of July 13, 1866. And be it further enacted : That 
 
69 
 
 every national banking association, State bank, or State banking Tax upon cir- 
 association, shall pay a tax of ten per centum on the amount of binks^feo.*^ used 
 notes' of any person. State bank, or State banking association, used ^y national banks 
 for circulation and paid out by them after the first day of August, ises. "^" ' 
 eighteen hundred and sixty-six, and such tax shall be assessed 'i°w assessed 
 and paid in such manner as shall be prescribed by the Commis- *" '"'" 
 sioner of Internal Revenue.] 
 
 [Sec. 14 of act of March 3, 1865, as amended by sec. 9 (Ms) The capital of 
 of the act of July 13, 1866. And be it further enacted: That the ing \o exist', fc^j 
 capital of any State bank or bankinji; association, which has ceased '" *^'' purposes of 
 
 1 11 . . I . 1 . 1 , >> 1 1 this law, to be the 
 
 or shall cease to exist, or which has been or shall be converted capital as it was 
 into a national bank, shall be assumed to be the capital as it existed [""^ia'to ''eS 
 immediately before such bank ceased to exist or was converted as circulation when 
 aforesaid ; and whenever the outstanding circulation of any bank, mer s^per cent^ot 
 association, corporation, company, or person shall be reduced to an capital, to be ex- 
 amount not exceeding five per centum of the chartered or declared Banta ceasingto 
 capital existing at the time the same was issued, said circulation ™™ and'makiSI 
 shall be free from taxation ; and whenever any bank which has deposits to redeem 
 ceased to issue notes for circulation shall deposit in the treasury i^g^'to be'exempt,' 
 of the United States, in lawful money, the amount of its out- 
 standing circulation, to be redeemed at par under such regulations 
 as the Secretary of the Treasury shall prescribe, it shall be ex- 
 empt from any tax upon such circulation ; and whenever anjr 
 State bank or banking association has been converted iiato a -y^^^^'jj^^j]'™^ 
 national banking, association, and such national banking associa- tanic, &o., and 
 tion has assumed the liabilities , of such State bank or banking ^"°^ uses the'wiis 
 association, including the redemption of its bills, or by any agree- of the state banks, 
 ment or understanding whatever with the representatives of such tam, ana pay tax 
 State bank or banking association, shall use the bills of such State ™i°tion"'it'ofc°r 6 
 bank or banking association, such national banking association percent.'cfcapitai 
 feball be held to make the required return and payment on the 
 circulation . outstanding, so long as such circulation shall exceed 
 five per centum of the capital before such conversion of such State 
 bank or banking association.] 
 
 tOTTEEIES. 
 
 Sec. 111. j^wrfie I'^yMrt^ereKaciec^ That every individual part- Tax of 5 peif 
 ilership, firm, and . association, being proprietors, managers, or gross"°reranpts 'of 
 agents of lotteries [and all lottery ticket dealers], shall pay a tax lotteries 
 of five per centum on the gross amount of the receipts from the ^ ' 
 said business ; and all persons making such sales shall, within ten Ketums to be 
 days after the first day of each and every month, make and render Supikate to^e 
 a list or return in duplicate to the assistant assessor of the gross '"4!'"^j?' assessm 
 amount of such sales, made as aforesaid, with the amount of diity of duty. 
 which has accrued or should accrue thereon ; which list shall have 
 annexed thereto a declaration, under oath or . affirmation, in such . '^° ^ ™^°* 
 form and signed by such officer, agent, or clerk, as may be pre- mation. 
 scribed by the Commissioner of Internal Revenue, that the same ^o™ of return 
 is true and qorrect, and the said proprietors, managers, and agents by commSioner! 
 shall, on or before the twentieth day of each and every month, as 
 aforesaid, pay the collector or deputy collector of the proper dis- ^P^^*' ,J° }" 
 trict the amount of the duty or tax as aforesaid. And in default on or before the 
 of making such lists or returns, the said proprietors, 'managers, ^o^jif*-" °^ '^^ 
 and agents, and all other persons making such sales, shall be sub- 
 
70 
 
 Penalty of si.ooo ject to and pay a penalty of one thousand dollars, besides the 
 
 In case of default *',,.. ^ /. -, n p -^ • A • t -i i 
 
 to make Usts in additions, penalties, and forfeitures m other cases provided ; and 
 adaition to ordi- jjjg gaid proprietors, managers, and agents shall, in default of 
 
 nary penalties. , " . , i i • i . • i i_ i • 
 
 Penalty of isi, 000 paying the said duty or tax at the time herein required, be subject 
 me°nt\°na'"imp™- *" *"d pay a penalty of one thousand dollars, or be imprisoned 
 onmcnt not ex- not exceeding one year. In all cases of delinquency in making 
 **in cLe°oVMk- Said list, return, or payment, the assessments and collections shall 
 quency the assess- Y,^ made in the manner prescribed in the provisions of this act in 
 tions to be made as relation to manufactures, articles, and products: Provided, Tliat 
 tkm8"84ancr8o°'°' '''^ managers of any sanitary fair, or of any charitable, benevo- 
 Commissioner lent, Or religious association, may apply to the collector of the 
 permitfto mana- district, and present to him proof that the proceeds of any con- 
 ^rs of certain templated lottery, raiSe, or gift enterprise will be applied to the 
 ceeds are to be ap- relief of sick and wounded soldiers, or to some other charitable 
 ofsick'and'wou'nd- "^^' ^"^ thereupon the commissioner shall grant a permit to hold 
 ed soldiers or other such lottery, raffle. Or gift enterprise, and the said sanitary fair, or 
 pose.'* ° ''"' charitable or benevolent association, shall be exempt from all 
 charge, whether from tax or license, in respect of such lottery, 
 Lotteries not le- raffle, Or gift enterprise : Provided further. That nothing in this 
 **^ ■ section contained shall be construed to legalize any lottery. 
 
 tottery tickets Sec. 112. And be it further enacted, That each lottery ticket 
 to be stamped with or certificate supplementary thereto shall be legibly stamped at 
 loddateof slie.°' the time of sale with the name of the vendor and the date of such 
 Penalty for neg- Sale, under a penalty of fifty dollars, to be paid by the vendor of 
 lect, ofssD. each lottery ticket or certificate supplementary thereto sold with- 
 
 out being first stamped as aforesaid. 
 Sales without Sec. 113. And be it further enacted, That in addition to all 
 BeUer'to"'*TOnaUy Other penalties and forfeitures now imposed by law for the evasion 
 of 8600 additional of license fees or other taxes upon the lottery business, any person 
 to other penalties. ^^^ shall hereafter sell or dispose of any lottery ticket or certifi- 
 cate supplementary thereto, or any device in the nature thereof, 
 without having first duly obtained a license, as hereinbefore men- 
 tioned, shall incur a penalty of five hundred dollars for each and 
 Purchasers of every such offence ; and any person who shall purchase, obtain, or 
 cemed "™ioMeiy receive any lottery ticket or any policy of numbers, tokens, cer- 
 tickct vendors may tificate, wager, or device, representing or intended to represent 
 amoun't pa^d at a lottery ticket or fractional part thereof, from any person not 
 thL'j^V wUh leaving a license to deal in lottery tickets, as provided by law, 
 costs. ' may recover from such person of whom the same was purchased, 
 
 obtained, or received, at any time within three years thereafter, 
 before any court of competent jurisdiction, a sum equal to twice 
 the amount paid for the same, with just and legal costs. 
 March 3, 1865. [Sec. 13. And be it further enacted, That all persons and 
 
 negi'e'ctiS'g to" take every person who shall engage or be concerned in the business of 
 license to be as- ^ lottery dealer without having first obtained a license so to do. 
 
 sessed, with pen- i i i i , • . ., , v w ««, 
 
 aityofsi.ooo. under such rules and regulations as shall be prescribed by the 
 Secretary of the Treasury, shall forfeit and pay a penalty of one 
 thousand dollars, to be assessed by the assessor of the proper 
 district, and collected as assessed taxes are collected, subject, never- 
 theless, to the provisions of law relating to erroneous assessments, 
 and shall, on conviction by any court of competent jurisdiction, 
 sufier imprisonment for a period not exceeding a year, at the 
 Manager to keep discretion of the court. And it shall be the duty of all managers 
 
 '^*°' and proprietors, and their agents, to keep, or cause to be kept, just 
 
 and true books of account, wherein all their transactions shall be 
 
n 
 
 plainly and legibly set forth, which books of account shall at all , 
 
 reasonable times and hours be subject to the inspection of the ^°*i ™^^^f"° ''^. 
 assessor, assistant assessor, revenue agent, and inspector of the eaueoflioeis. 
 proper district ; and any manager, proprietor, agent, or vendor 
 under this act, who shall refuse or prohibit such inspection of his 
 or their books, as aforesaid, shall pay a penalty of one thousand Penalty. 
 dollars, or suifer imprisonment for a term not exceeding one year, 
 for every such oflfence.j 
 
 AD VEETI S ES^KNTS. 
 
 Sec. 114. And he it further enacted, That there shall be levied, 
 collected, and paid by any person or persons, firm, or company, ceut*\pon fdv^r- 
 publishing any newspaper, magazine, review, or other literary, tisumentsin uews- 
 scientific, or news publication issued periodically [or otherwise, or &c juiyiS, isee! 
 publishing any guide, almanac, catalogue, directory, or any other 
 paper or book], on the gross receipts for all advertisements, or all 
 matters for the insertion of which in said newspaper or other pub- 
 lication, as aforesaid, or in extras, supplements, sheets or fly- 
 leaves accompanying the same, pay is required or received, a 
 duty of three per centum ; and the person or persons, firm or Owne™ and 
 
 •' . ^ . , . ^ , * managers to make 
 
 company, owning, possessmg, or having the care or management returns quarterly, 
 of any and every such newspaper or other publication, as afore- ^^^L^ 'and^'du- 
 said, shall make a list or return on the first day of January, April, ties. 
 July, and October of each year, containing the gross amount of 
 receipts as aforesaid, and the amount, of duties which have ac- 
 crued thereon, and render the same in duplicate to the assistant „^'"?"1,, *" •'? 
 
 _'..., , " . . made to the assist- 
 
 assessor or the district where such newspaper, magazine, review, ant assessor and in 
 or other literary or news publication is or may be published; '*''P''"*'^i 
 which list or return shall have annexed a declaration, under oath . '° *= Torifled 
 or aiflrmation, to be made according to the manner and torm mation. 
 which may be from time to time prescribed by the Commissioner ^o™ *° '"e p™- 
 
 ^T. •, TJ riu u- scribed by Com- 
 
 Internal Kevenue, ot the owner, possessor, or person having missioner. 
 
 ■flie care or management of such newspaper, magazine, review, or 
 
 other publication, as aforesaid, that the same is true and correct ; 
 
 and shall also, quarterly, within ten days after the time of making Payment to be 
 
 said list or return, pay to the collector or deputy collector of the ™° ueput/°wUiiS 
 
 district the full'amount of said duties. And in case of neglect or ten a»ys. 
 
 /., 1.1 PI .- .i-i- Assistant assefl- 
 
 refusal to comply with any ot the provisions contained in this sor to estimate du- 
 section, or to make and render said list or return, for the space of f^™ ?r°refi^ai"for 
 ten days after the time when said list or return ought to have, ten iays. » 
 
 been made, as aforesaid, the assistant assessors of the respective 
 districts shall proceed to estimate the duties as heretofore pro- 
 vided in other eases of delinquency ; and in case of neglect or Penalty of ten 
 refusal to pay the duties, as aforesaid, for the space of ten days of negiect'or"^ 
 after said duties become due and payable, and have been de- ^^^^^^^^^^ JJ^ 
 manded, said owner, possessor, or person or -.persons having the days, 
 care or management of said newspapers or publications, as afore- 
 said, shall pay, in addition thereto, a penalty of ten per centum 
 cm the amount due. And in case of fraud or /evasion, whereby the . i" "^e ,<>' »*- 
 
 . 1 tic iiii 1 'till..! tempt to defraud 
 
 revenue is attempted to be defrauded, or the duty Withheld, said the reTennc a pen- 
 owners, possessors, or person or persons having the care or man- ^^okncf " *°' 
 agement of said newspapers or other publications, as aforesaid, , 
 
 shall forfeit and pay a penalty of one thousand dollars for each 
 offence, or for any sum fraudulently unaccounted for. And all 
 
72 
 
 Genera^ provis- provisions in this act in relation to returns, additions, penalties, 
 returns, addUiooB! forfeitures, liens, assessments, and collection, not incompatiblia 
 penalties, &c, ap- herewith, shall apply to this section and the objects herein em- 
 wction. braQcd : Provided, That in all cases where the rate or price of 
 
 8d™M?ing™°\re advertising is fi?;ed by any law of the United States, State, or 
 fixed by law, pro- Territory, it shall be lawful for the company, person or persons, 
 tte to thereto^''' publishing said advertisements, to add the duty or tax imposed 
 by this act to the price of said advertisements, any law to the 
 Receipts to the contrary notwithstanding ; and that the receipts for advertise- 
 ^nuaiiy exen^)*. ments to the amount of six hundred dollars annually, by any per- 
 son or persons, firm, or company, publishing any newspaper, 
 magazine, reviewj or other literary, scientific, or news publicatiouj 
 issued periodically, shall ' be exempt from duty : And provided 
 Newspapers further, That all newspapers whose average circulation does not 
 
 whose average •^ .' i^-,. in» i^ ii n 
 
 circulation does cxcecd two thousand copics Shall be exempted irom all taxes lor 
 
 not exceed 2,000 advprtidpmpnts 
 copies exempt aaverusemenis. 
 
 from tax. Sec. 115. And he it furmer enacted. That whenever by this 
 
 posed "upon a p"- ^ct any license, duty, or tax of any description has been imposed 
 
 son or corporation on any person or corporate body, or property of any person, or 
 
 one place of busi- incorporated or unincorporated company, having more than one 
 
 ™ mayTetoSe' P'^^e of business, it shall be lawful for the Commissioner of 
 
 where and to what Internal Revenue to prescribe and determine in what district such 
 
 BhaiTbe paid, also '^x shall be assessed and collected, and to what officer thereof the 
 
 to whom the offl-ofggjal notices required in that behalf shall be given, and of whom 
 
 be given. payment of such tax shall be demanded : Provided, That all 
 
 faJtures°to b™ raid taxes on manufactures, manufacturing companies, and manufao- 
 
 in the district turing corporations, shall be assessed and the tax collected in 
 
 ftctoryLsit"atedj the district within which the place of manufacture is located, 
 
 except as other- unlesi Otherwise provided. 
 
 wise provided. ^ 
 
 INCOME. * 
 
 March 3,1865. Sec. 116. ^w(^5« ti/wrfAer ewacW, That there shall be levied, 
 bc^SS'e'ssed'annu- Collected, and paid annually upon the annual gains, pirofits, and 
 Miy upon every incomc of Bvcry petson residing in the United States, or of any 
 stitea'. Mid upon citizen of the United States residing abroad, whether derived 
 every citizen there- from any kind of property, rents, interests, dividends, or salaries, 
 
 of residing abroad. _•' n • , i i . • ., 
 
 Sources of income or irom any proiessiou, trade, employment, or vocation, carried on 
 
 '^Tax^'of 6 per i" '^e United States or elsewhere, or from any other source what- 
 
 cent. on over S800 ever, a duty of five per centum on the excess over six hundred 
 
 000 ;°°' °™' dollars and not ex<ieeding five thousand dollars, and a duty of ten 
 
 and of 10 per pgj centum On the excess over five thousand dollars. [And a like 
 
 oTer's5,ooo. tax shall be levied, collected, and paid annually upon the gains, 
 
 the "u™." and' not proflts, and income of every business, trade, or profession carried 
 
 citizens, to pay tax on in the United States by persons residing without the United 
 
 ness'in'thcu. s.*'' States not citizens thereof.] And in ascertaining the income of 
 
 July 13,1865. guy person liable to an income tax, the amount of income received 
 
 from institutions whose officers, as required by law, withhold a 
 
 Tax withheld by per centum of the dividends made by such institutions and pay 
 
 deducted from tax the samc to the Commissioner of Internal Revenue, or other offl- 
 
 npon whole in- ggj. authorized to receive the same, shall be included ; and the 
 
 amount so withheld shall be deducted from the tax which other- 
 
 I wise would be assessed upon such person. And the duty herein , 
 
 Tax to be levied provided for shall be assessed, collected, and paid upon the gains, 
 
 of ""the ^oaieiitor profits, and income for the year ending the thirty-first day of De- 
 
73 
 
 cember next preceding the time for levying, collecting, and paying year next frecod- 
 Baid duty: Provided, That income derived from interest upon "ficome fcom 
 notes, bonds, and other securities ' of the United States, and also "J'es, bonds, and 
 all premiums upon gold and- coupons, shall be included in estim£vt- united"^stateB to 
 ing incomes under this section : Provided further, .That only one **%'"[' oi,e*dcauc 
 deduction of six hundred dollars shall be made from the aggre-- tion of »600 from 
 gate incomes of all the members of any family, coiriposed of parents sii,°gie°fSy ."' * 
 and minor children, or husband and. wife: And provided further, p^^jj ^^^ ,„j. 
 That net profits realized by sales of real estate purchased within on saiM of real es- 
 the year, for which income is estimated, shall be chargeable as Boid'"wftMtf S 
 income; and losses on sales of real estate purchased within the year to be included 
 year, for which income is estimated, shall be deducted from the come. 
 income of such year. 
 
 Sec. 117. And he it further enacted, That in estimating the March 3, 1865. 
 annual gains, . profits, and income of any person, all national inesiimatinsln- 
 State, county, and municipal taxes, paid within the year shall be edand paid to be 
 deducted from the gains, profits, or income of the person who has deducted, 
 catually paid the same, whether owner, tenant, or mortgagor ; also 
 the salary or pay received for services in the civil, military, naval, or Salaries and pay. 
 other service of the United States, including senators, representa- flcms'in" exce.Js of 
 tives, and delegates in Congress, above the rate of six hundeed dol- ^1"" '° '"' d^duct- 
 lars per annum ; also the amount paid by any person for the rent of Also, rent paid 
 the- homestead used or occupied by himself or his family, and the *>' '»°'^es'<'»'i- 
 rental value of any homestead used or occupied by any person or 
 by his family, in his own right or in the right of his wife, shall not 
 be included and assessed as part of the income of such person. 
 In estimating the annual gains, profits, or income of any person, 
 the interest received or accrued upon all notes, bonds, and mort- 
 gages, or other forms of indebtedness bearing interest, whether Excess of inter- 
 paid or not, if good and collectable, less the interest paid by or amount'of interest 
 due from said person, shall be included and assessed as part of the P.*''? '° ''«,t'™d, if 
 
 t- > J 1 1, • ^ . It 1.S collectable, 
 
 income oi such person tor each year ; and also all income or gams whether collected 
 derived from the purchase and sale of stocks or other property, °'in°ome derived 
 real or personal, and of live stock, and the amount of live stock, ftom gains by pur- 
 sugar, wool, butter, cheese, pork, beef, mutton, or other meats, hay property, 'uve 
 and grain, or other vegetable or other productions, being the cuitu'rai™*rod*u't' 
 growth or produce of the estate of such person sold, not including sold subject to tax. 
 any part thereof unsold or on hand during the year next preceding cte^on"hald "nd 
 the thirt-y-first of December, until the same shall be sold, shall not sold during 
 
 ,,,-•',, J i £• j.i_ • D \. r' the calendar year 
 
 be included and assessed as part ot the income ot such person tor aforesaid. 
 
 each year, and his share of the gains and profits of all companies, Profits of compa- 
 
 ,,■'.' . , . 1 1, t ■ 1 1 T • i- 1 nies subject to m- 
 
 whether incorporated or partnership, shall be includea in estimat- come tax, whether 
 ing the annual gains, profits, or income of any person entitled, to '*'"*>"' °^ """■• 
 the same, whether divided or otherwise. In estimating deductions Payments for 
 from income, as aforesaid, when any person rents buildings, lands, [n^rest \pon "in- 
 or other property, or hires labor to cultivate land, or to conduct eumbrances on 
 any other business from which such income is actually derived, or which income is 
 pays interest upon any actual incumbrance thereon, the amount ^^H^] *° ^ ^' 
 actually paid for such rent, labor, or interest, shall be deducted ; Also p.iymenta 
 and also the amount paid out for usual or ordinary repairs, not exoeedin^ule av- 
 exceeding the average paid out for such purposes for the preced- '"^^s" °^ ^^ *™ 
 jng five years, shall be deducted, but no deduction shall be made ^^ deduction 
 for any amount paid out for new buildings, permanent improve- for ue-" buildings, 
 ments, or betterments, made to increase the value of any property provements, bS^ 
 or estate : Provided, That in cases where the salary or other com- terments, &c. 
 
74 
 
 Thcjiay of om- pens.itioii paid to any person in the employment oi service of the 
 ^o'^refeivl "iVi United States shall not exceed the rate of six hundred dollars per 
 thau*600 per year, annum, Or shall be by fees, or uncertain or irregular in the amount 
 fee* ' to"be''^ded Or in the time during which the same shall have accrued or been 
 to other income, earned, such salary or other compensation shall be included in es- 
 
 Manner of col- timating the annual gains, profits, or income of the person to whom 
 
 lection to be pre- , ° , ■■ , ° . '^ . i . i ii n 
 
 scribed by Com- the Same shall have been paid, m such manner as the Uommia- 
 aiSon'of s"™- si°ner of Internal Revenue, under the direction of the Secretaiy 
 tary of Treasury, of the Treasury, may prescribe. 
 
 March 3, 1865. Sec. 118. And be it further enacted, Thskt it shall be the duty 
 
 All persons of of all persons of lawful age to make and render a list or return, 
 
 return of inMme in such form aiid manner as may be prescribed by the Commis- 
 
 ^t^^ assistant gjoner of Internal Revenue, to the assistant assessor of the district 
 
 in which they reside, of the amount of their income, gains, and 
 
 ^nardians, trus- profits, as aforesaid ; and all guardians and trustees, whether as 
 
 to niaite return, executors, administrators, or in any other fiduciary capacity, shall 
 
 make and render a list or return, as aforesaid, to the assistant 
 
 assessor of the district in which such guardian or trustee resides, 
 
 of the amount of income, gains, and profits of any minor or person 
 
 for whom they act as guardian or trustee ; and tile assistant 
 
 Kcturn to be assessor shall require every list or return to be verified by the 
 
 "Assessor may in- oath Or affirmation of the party renderihg it, and may increase the 
 
 crease amount of amount of any list or return, if he has reason to believe that the 
 
 return. . , , t • t 
 
 same is understated ; and in case any person, guardian, or trustee 
 In cjse of neglect ^\^^\\ neglect Or refuse to make and render such list or return, or 
 
 or refusal, or of , „ *= , _ . n -i i t ■ i n i i 
 
 fraudulent return, shall render a false or fraudulent list or return, it shall be the 
 Mt°°'°iuis"5or"'to ''"'y °^' ^^ assessor or the assistant assessor to make such list, 
 make assessment according to the bcst information he can obtain, by the examina- 
 pen y. ^j^^ ^^ %\i(^ person, and his books and accounts, or any other 
 ^ evidence, and to add twenty-five per centum as a penalty to the 
 
 amount of the duty due on such list in all cases of wiU'ul neglect 
 or refusal to make and render a list or return, and, in all cases of 
 a false or fraudulent list or return having been rendered, to add 
 one hundred per centum, as a penalty, to the amount of duty 
 ascertained to be due, the duty and the additions thereto as pen- 
 alty to be assessed and collected in the manner provided for in 
 other cases of wilful neglect or refusal to render a list or return, 
 or of rendering a false and fraudulent return : Provided, That 
 Party Way make any party, in his or her own behalf, or as guardian or trustee, 
 ^ciaration under gj^^^jj jjg permitted to declare, under oath or affirmation, the form 
 and manner of which shall be prescribed by the Commissioner of 
 Internal Revenue, that he or she, or his or her ward or beneficiary, 
 was not possessed of an income of six hundred dollars, liable to 
 be assessed according to the provisions of this act ; or may declare 
 that he or she has been assessed and paid an income duty else- 
 where in the same year, under authority of the , United States, 
 upon his or her gains and profits, as prescribed by law ; and if the 
 assistant assessor shall be satisfied of the truth of the declaration, 
 shall thereupon be exempt from income duty in said district ; or 
 if the list or return of any party shall have been increased by the 
 assistant assessor, such party may exhibit his books and accounts 
 and be permitted to prove and declare, under oath or affirmation, 
 the amount of annual income liable to be assessed ; but such oathi 
 „ , „ . and evidence shall not be considered as conclusive of the facts, 
 
 Declaranon not i,. t • i • in, -i , 
 
 to be oouciusiye. and no deductions claimed in such cases shall be made or allowed 
 
■^5 
 
 until approved by the assistant assessor. Any person feeling , 
 
 aggrieved by the decision of the assistant assessor in such cases, 
 
 may appeal to the assessor of the district, and his decision thereon, ^ i^'s'>* of appe*. 
 
 to &s tiSsor 
 
 unless reversed by the Commissioner of Internal Revenue, shall 
 
 be final, and the form, time, and manner of proceedings shall be ni» decision final 
 
 , . , -I , ■ , M 1 1 ■ I /^ • unless reversed by 
 
 subject to rules and regulations to be prescribed by the Oommis- commissi ner. 
 sioner of Internal Revenue. 
 
 Sec. 119. And be it further enacted, [That the taxes on incomes July 13, 1866. 
 herein imposed shall be levied on the first day of May, and be Taxes to be lev- . 
 due and payable on or before the thirtieth day of June, in each '^^ piyab?e''juno 
 year, until and including the year eighteen hundred and seventy, 1st, in eiich year. 
 and no longer ; and to any sum or sums annually due and un- 
 paid after the thirtieth of June, as aforesaid, and for ten days 10 per cent, to be 
 , after notice and demand thereof by the collector, there shall be in ten d.iy.9 Sr 
 levied in addition thereto the sum of ten per centam on the ""''7 ^"^ , '^^ 
 
 - . /. , mand, after June 
 
 amount of duties unpaid, as a penalty,. except Irom the estates 30th, except, Sio. 
 of deceased or insolvent persons.] 
 
 Sec. 120. And be it further enacted, [That there shall be levied July 13, 1866. 
 and collected a tax of five per centum on all dividends in scrip cent'on dividends 
 or money thereafter declared due, wherever and whenever the °^ banks, trust 
 
 1 11 1 11 1111 Till 1 • companies, savings 
 
 same shall be payable to stockholaers, policy-holders, or deposi- institutions, and 
 tors, or parties whatsoever, including non residents, whether citi- n"^f™°° compa,- 
 zens or aliens, as part of the earnings, income, or gains of any 
 bank, trust company, savings institution, and of any fire, marine, 
 life, inland, insurance company, either stock or mutual, under 
 whatever name or style known or called, in the United States 
 or Territories, whether specially incorporated or existing under additions to sur- 
 general laws, and on all undistributed sums, or sums made or ^u.^or contingent 
 added during the year to their surplus or contingent funds ; and 
 said banks, trust companies, savings institutions, and insurance 
 companies shall pay the said tax, and are heireby authorized hold from aii pay- 
 to deduct and withhold from all payments made on account of ^-''such^vUen'S! 
 any dividends or sums of money that may be due and payable 
 as aforesaid, the said tax of five per centum. And a list or re- Return to be 
 turn shall be made and rendered to the assessor or assistant ^"4° 'tax'^^paid 
 assessor on or before the tenth day of the month following that in within what time, 
 which any dividends or sums of money become due or payable 
 as aforesaid ; and said list or return shall contain a true and Return to be 
 faithful account of the amount of taxes as aforesaid; and there presidentfcihie°r, 
 shall be annexed thereto a declaration of the president, cashier, <" treasurer. 
 or treasurer of the bank, trust company, savings institution, or 
 insutance company, under oath or affirmation, in form and 
 manner as may be prescribed by the Commissioner of Internal f^ui^t^^'^J^^ .*"' 
 Revenue, that the same contains a true and faithful account of the retmu. 
 taxes as aforesaid. And for any default in the making or render- 
 ing of such list or return, with such declaration annexed, the bank, 
 trust company,' savings institution, or insurance company, making j^^° TsLsfment 
 such default, shall forfeit as a penalty the sum of one thousand and 'collection to 
 dollars ; and in case of any default in making or rendering said with°geaTr°afp°" 
 list or return, or of any default in the payment of the tax as vinions, 
 required, or any part thereof, the assessment and collection of the 
 tax and penalty shall be in accordance with the general pro- 
 visions of law in other cases of neglect and refusal : Provided, Tax on dividends 
 That the tax upon the dividends of life insurance companies shall couipamBswhe™"' 
 not be deemed due until such dividends are payable ; nor shall be due. 
 
76 
 
 ■miat.not to be the portion of premiums returned by mutual life insurance com' 
 iuTif* iMuran?^ panies to their policy holders, nor the annual or semi-annual interest 
 companies and allowed Or Paid to the depositors in savings banks or savings insti- 
 
 saTiugs banks , ,^.iii. .tit 
 
 tutions, be considered as dividends.J 
 Bank neglecting Seo.'121. And be it further enacted, That any bank legally 
 to make dijideod authorized to issue notes as circulation, which shall neglect or omit 
 
 or addition tosur- it.i-i it. ■ i ' ^ jy ^ 
 
 plus as often as to make dividends or additions to its surplus or contingent lund as 
 
 tomake rotSm'on 0^^° ^ °D°^ '" ^'^ months, shall make a list or return in dupli- 
 
 .ist of January and cate, under Oath or affirmation of the president or cashier, to the 
 
 ^' assessor or assistant assessor of the district in which it is located, 
 
 on the first day of January and July in each year, or within thirty 
 
 days thereafter, of the amount of profits which have accrued or 
 
 been earned and received by said bank during the six months next 
 
 preceding said first days of January and July ; and shall present 
 
 ?'? h^ ^-dT °"® °^ ^^^"^ ^'^'^ °'' i'^''"*'"^ ^^^ P^y *•' ^^^ collector of the district 
 
 the coiLowr." ° a duty of five per centum on such profits, and in case of default 
 
 to make such list or return and payment within the thirty days, 
 
 as aforesaid, shall be subject to the provisions of. the foregoing 
 
 Tax paid on Section of this' act: Provided, That when any dividend is made 
 
 Fnrpiua or contin- which includes any part of the surplus or contingent fund of auv 
 
 gent fund to be , , •' '^ . . ^ . ,. , ° .1 ^ 
 
 deducted from tax bank, trust Company, savings institution, insurance or railroad 
 dend^"'"" *"" Company, which has been assessed and the duty paid thereon, the 
 amount of duty so paid on that portion of the surplus or contingent 
 fund may be deducted fi'om the duty on such dividend. 
 July 13,1866. Sec. 122. And be it further enacted, [That any railroad, canal, 
 
 con?"ifo dividends turnpike, canal navigation, or slack-water company, indebted for 
 and interest on any moncy for which 'bonds or other evidence of indebtedness have 
 caua^ "^Soplke' ''Sen issued, payable in one or more years after date, upon which 
 canal navigation, interest is Stipulated to be paid, or coupons representing the in- 
 companies. terest, or any such company that may have declared any dividend 
 
 in scrip, or money due or payable to its stockholders, including 
 non residents, whether citizens' or aliens, as part of the earn- 
 ings, profits, income, or gains of such company, and all profits 
 of such company carried to the account of any fund, ot used 
 for construction, shall be subject to and pay a tax lof five per 
 centum on the amount of all such interest, or coupons, dividends^ 
 or profits, whenever and wherever the same shall be payable, 
 and to whatsoever party or person the same may be payable, 
 including non residents, whether citizens or aliens ; and said com- 
 witii™d™Tfroin panics are hereby authorized to deduct and withhold from all 
 au payments. payments, on account of any interest, 01; coupons and dividends 
 due and payable as aforesaid, the tax of five per centum ; -and 
 the payment of the amount of said tax so deducted from the 
 Payment to dis- interest, or coupons, or dividends, and certified by the president or 
 ftom^thaTamouut treasurer of said company, shall discharge said company from that 
 of indebtedness, amount of the dividend, or interest, or coupon, on the bonds pr 
 other evidences of their indebtedness so held by any person or 
 party whatever, except where said companies may have contracted 
 Return when to otherwise. And a list or return shall be made and rendered to 
 
 be made to assessor , . ^ . if., .- -vav. .-« ku 
 
 and tax paid; the asscssor Or assistant assessor on or before the tenth day of 
 
 the month following that in which said interest, coupons, or divi« 
 
 dends become due and payable, and as often as every six months ; 
 
 to state what ^"^ ®^'*^ ^'*' °'" return shall contain a true and faithful account 
 
 and how yerifled. of the amount of tax, and there shall be annexed thereto a 
 declaration of the president or treasurer of the company, under 
 
77 
 
 oath or affirmation, in form and manner as may be prescribed by 
 tlie Commissioner of Internal Revenue, that the same contains a 
 true and faithful account of said tax. And for any default in Penalty for de- 
 making or rendering such list or return, with the declaration an- ^^ura!" ""'''"'* 
 nexed, or of the payment of the tax as aforesaid, the company 
 making such default shall forfeit as a penalty the sura of one 
 tliousand dollars; and in case of any default in making or render- _ in case of default 
 ing said list or return, or of the payment of the tax, or any part J," plyment'^of"the 
 thereof as aforesaid, the assessment and collection of the tax and '""j assessment 
 penalty shall bC' made according to the provisions of law in other be according ' to 
 cases of neglect or refusaj,: Provided, Thut whe5ever any of g«n'"^"J P'oi'Mons. 
 the companies mentioned in this section shall be unable to pay 
 the interest on their indebtedness, and shall in fact fail to pay 
 such interest, in such- cases the tax levied by this section shall 
 not be paid to the United States, until said company resume 
 the paymept of inl^erest on their indebtedness.] 
 
 Sec. 123. And. he.it further enaet&d, [That there shaU be levied, Ju'y 13, 1868. 
 collected, and paid, pn all salaries of officers, or payments for t^ix on incomea 
 services to persons in the civil, military, navalj or other employ cItU, mmtlry, o? 
 ment or service of the. United States, including senators and °^'^ .!^Vo? .°' 
 
 .T, .™' ,o ... , the United States. 
 
 representatives and delegates iii Congress, when exceeding the 
 
 rate of six hundred dollars per annum, a tax of five per centum Kate of tax. 
 
 on the excess abov& the said six hundred dollars, and, a tax of ten 
 
 per centum on' the excess oyer five thousand dollars ; and it shall 
 
 be the duty of all paymasters and all disbursing officers, under 
 
 the government; of the United States, or persons in the employ 
 
 thereof, when making any payment to any officers or persons as 
 
 aforesaid, or upon settling and adjusting the accounts of such 
 
 officers or persons, to deduct arid withhold the aforesaid tax, and Amount of tax 
 
 they shall, at the same time, make a certificate stating the name '°(>rMficatrto be 
 
 of the officer or person from whom such deduction was made, and made and sent to 
 
 the amount thereof, which shall be transmitted to the office of the sioner. °™™'^" 
 
 Commissioner of- Internal Revenue, and entered as part of the 
 
 internal tax ; and the pay-roll, receipts, or account of officers or Pay rou to show 
 
 peirsons paying such tax, as aforesaid, shall be made to exhibit the ^ent"^ °"°'' '"''" 
 
 fact of such payment. And it shall be the duty of the several Auditors, in au- 
 
 Auditors of the Treasury Department, when auditing the accounts paynTastc'rs, &c., 
 
 of any paymaster or disbursing officer, or any officer withholding J^J^"'^"^°g ^'^""^ 
 
 bis salary from moneys received by him, or when settling or ad- been deducted ana 
 
 justing the a(Ccounts of any such officer, to require evidence that •"" °'"" 
 
 the taxes mentioned in this section have been deducted and paid 
 
 over to the Commissioner of Internal Revenue, or other officer Payments of 
 
 authorized to receive the same : Provided, That payments of prize deemed°°''''inc°me 
 
 money shall be regarded as income from salaries, and the tax J"t''^pJj?^j„4'"J^ 
 
 thereon shall be adjusted and collected in hke manner : Provided laborers, &c. 
 
 further. That this section shall not apply to payments made to 
 
 mechanics or laborers employed upon public works.] 
 
 LEGACIES AND DISTEIBOTIVB SHARES OF PERSONAL PKOPEBTY. 
 
 Sec. 124. And he it further enacted, That any person or per- exctutora"'''*'and 
 sons havinsT in charge or trust, aS' administrators, executors, or trustees to pay 
 
 uvi-iki *j.i-w ■ o o ' ' ' tax on I^SQcics 
 
 trustees, any legacies or distributive shares arising from personal and distributiro 
 property, where the whole amount of such personal property, as ^IX'smo^nt 'ex" 
 aforesaid, shall exceed the sum of one thousand dollars in actual coeds 41,000. 
 
78 
 
 value, passing, after the passage of this act, from any person pos- 
 sessed of such property, either by will or by the intestate laws 
 of any State or Territory, or any personal property or interest 
 therein, transferred by deed, grant, bargain, sale, or gift, made, or 
 intended to take effect in possession or enjoyment after the death 
 of the grantor or bargainor, to any person or persons, or to any 
 body or bodies politic or corporate, in trust or otherwise, shall be, 
 and hereby are, made subject to a duty or tax, to be paid to the 
 United States, as follows, that is to say : 
 Lineal issue or First. Where the person or persons entitled to any beneficial 
 Uneai ancestor, interest in such property shall be the lineal issue or lineal an- 
 
 brottier or sister, r_rj ,tt -ji> i_ 
 
 1 per cent. ccstor, brother or sister, to the person who died possessed ot such 
 
 , property, as aforesaid, at the rate of one dollar for each and every 
 
 hundred dollars of the clear value of such interest in such property. 
 Descendant of Second. Where the person or persons entitled to any beneficial 
 2™« Mn" °"'°'' interest in such property shall be a descendant of a brother or 
 sister of the person who died possessed, as aforesaid, at the rate 
 of two dollars for each and every hundred dollars of the clear 
 value of such interest. 
 Brother or sis- Third. Where the person or persons entitled to any beneficial 
 moth°r, '"S" de- interest in such property shall be a brother or sister of the father 
 jcendimt of same, gr mother. Or a descendant of a brother or sister of the father or 
 mother, of the person who died possessed, as aforesaid, at the 
 rate of four dollars for each and every hundred 'dollars t)f the 
 clear value of such interest. 
 Brother or sis- Fourth. Where the person or persons entitled to any benefl- 
 of "grridfifother; cial interest in such property shall be a brother or sister of the 
 or deaeendant of grandfather or grandmother, or a descendant of the brother or 
 same, per ci,n . gjgj.gj, ^^ jj^g grandfather or grandmother, of the person who died 
 possessed as aforesaid, at the rate of five dollars for each and "', 
 every hundred dollars of the clear value of such interest, 
 other degree of Fifth. Where the person or persons entitled to any beneficia,l 
 Btninge'r"in''biood^ interest in such property shall be in any other degree of collateral 
 6 per cent. Consanguinity than is hereinbefore stated, or shall be a stranger 
 
 in blood to the person who died possessed, as aforesaid, or shall 
 be a body politic or corporate, at the rate of six dollars for each 
 and every hundred dollars of the clear value of such interest: 
 Husband or wife Provided, That all legacies or property passing by will, or by the 
 ™^'°'' ■ laws of any State or Territory, to husband or wife of the person 
 
 who died possessed, as aforesaid, shall be exempt from tax or duty. 
 Minor child ex- ^Provided further, That any legacy or share of personal prop- 
 , amount of siooo. erty passing as aforesaid to a minor child of the person who died 
 July 13, 1866. possessed as aforesaid shall be exempt from taxation under this 
 section, unless such legacy or share shall exceed the sum of one 
 thousand dollars, in which case the excess only above that sum shall 
 be liable to such taxation.] 
 Tax, when to be Sec. 125. And he it further enacted. That the tax or duty 
 fien ™upo'n ''the aforcsaid, [shall be due and payable whenever the party inter- 
 property for 20 ested in such legacy or distributive share or property or interest 
 ^"''™' aforesaid shall become entitled to the possession or enjoyment 
 
 July 13, 1866. thereof, or to the beneficial interest in the profits accruing there- 
 from, and the same] shall be a lien and charge upon the prop- 
 erty of every person who may die as aforesaid, for twenty years, 
 or until the same shall, within that period, be fullj'^ paid to and 
 discharged by the United States ; [and every administrator, ex 
 
79 
 
 ecutor, or trustee, having in charge or trust any legacy or dis- Executor, &«., 
 tributive share, as aforesaid, shall give notice thereof in writing assessor, °and° to 
 to the assessor or assistant assessor of the district where the pv ">•* ^^ before 
 deceased grantor, or bargainer last resided, within thirty days any legacy. 
 after he shall have taken charge of such trust] and every July 13, 1865. 
 executor, administrator, or trustee, before payment and distribu- 
 tion to the legatees or any parties entitled to beneficial interest 
 therein, shall pay to the collector or deputy collector of the dis- 
 trict of which the deceased person was a resident, the amount of 
 the duty or tax assessed upon such legacy or distributive share, 
 and shall also make and render to the assessor or assistant Kctnm to iw 
 assessor of the said district a schedule, list, or statement, in dupli- to''the"M8e8»ot*ot 
 cate, of the amount of such legacy or distributive share, together as^tant. 
 with the amount of duty which has accrued or shall accrue 
 thereon, verified by. his oath or afiirmation, to be administered and 
 certified thereon by some magistrate or officer having lawful 
 power to administer such oaths, in such form and manner as may 
 be prescribed by the Commissioner of Internal Revenue, which, 
 schedule, list, or. statement shall contain the names of each aftd 
 every person entitled to any beneficial interest therein, together 
 with the clear value of such interest, the duplicate of which 
 schedule, list, or statement shall be by him immediately delivered, 
 and the tax thereon paid to such- collector; and upon such pay- 
 ment and delivery of such schedule, list, or statement, said col- 
 lector or deputy collector shall grant to such person paying such 
 duty or tax a receipt or receipts for the same in duplicate,-which 
 shall be prepared as hereinafter provided. Such receipt or Receipt of tht 
 receipts duly signed and delivered by such collector or deputy flclinTe'vidence'to 
 collector, shall be sufficient evidence to entitle such executor, ad- entitle executor to 
 ministrator, or trustee, to be credited and allowed such payment tiement of im ao- 
 by every tribunal which, by the laws of any State or Territory, ""S""'- 
 is, or may be, empowered to decide upon and settle the accounts 
 of executors and administrators. And in case such executor, 
 adrainistrat9r, or trustee, shall refuse or neglect to pay the afore- Proceedings in 
 said duty or tax to the collector or deputy collector, as aforesaid, °° "'*' "^ • 
 within the time hereinbefore provided, or shall neglect or refuse 
 to deliver to said collector or deputy collector the duplicate of the 
 schedule, list, or statement of such legacies, property, or personal 
 estate, under oath, as aforesaid, or shall neglect or refuse to deliver 
 the schedule, list, or statement of such legacies, property, or per- 
 sonal estate, under oath, as aforesaid, or shall deliver to said 
 assessor or assistant assessor a false schedule or statement of such 
 legacies, property, or personal estate, or give the names and rela- 
 tionship of the persons entitled to beneficial interests therein un- 
 truly, or shall not truly and correctly set forth and state therein 
 the clear value of such beneficial interest, or where no administra- 
 tion upon such property or personal estate shall have been 
 granted or allowed under existing laws, the assistant assessor shall Assistant assessor 
 make out such lists and valuation as in other cases of neglect or asse?s"the tax. ""'' 
 refusal, and shall assess the duty thereon ; [and in case of wilful July 13, I866. 
 neglect, refusal, or false statement by such executor, administra- 
 tor, or trustee, as aforesaid, he shall be liable to a penalty of not Penalty for wii- 
 exceeding one thousand dollars, to be recovered with costs of "coSortocom- 
 suit ;] and the collector shall commence appropriate proceedings ^''^'ni'ted^Sta^'' 
 TiH.forfi anv court of the United States, in the name of the United court. 
 
80 
 
 States, against such person or persona as may have the actual or 
 constructive custody or possession of such property or personal 
 estate, or any part thereof, a.nd shall subject such property or per- 
 Property to bo sonal estate, or any portion of the same, to be sold upon the 
 •"'■*• judgment or decree of such court, and from the proceeds of such 
 
 sale the amount of such tax or duty, together with all costs and 
 expenses of every description to be allowed by such court, shall 
 pro«?d°!'"°° "' be first. paid, and the balance, if any, deposited according to the 
 order of such court, to be paid under its direction to such person 
 Deed of the or persons as shall establish title to the same. The deed oar 
 TCsrStie^ir the deeds, or any proper conveyance of such property or personal 
 purchaser. estate, Or any portion thereof^ so sold under such judgment or 
 
 decree, executed by the officer lawfully charged with carrying 
 the same into effect, shall vest in the purchaser thereof all th© 
 title of the delinquent to the property or personal estate sold 
 under and by virtue of such judgment or decree', and shall release 
 every other portion of such property or personal estate from the 
 lien or charge thereon created by this act. And every person or 
 persons who shall have in his possession, charge, or custody, any 
 record, file, or paper containing or supposed to' contain any in- 
 formation concerning such property or personal estate, as afore- 
 said, passing from any person who may die, as aforesaid, shall 
 exhibit the same at the request of the assessor or assistant 
 assessor of the district, and to any law officer of the .United 
 States, in the performance of his duty under this act, his deputy 
 Penalty f..r re- or agent, who may desire to examine the same. And if any suqh 
 records hier&o.'' person, having in his possession, charge, or custody, any such 
 records, files, or papers, shall refuse or neglect to exhibit the 
 same on request, as aforesaid, he shall forfeit and pay the sum of 
 five hundred dollars : Provided, In all legail controversies where 
 such deed or title shall be the subject of judicial investigation the 
 deed'^to h^Tir^m"' recital ill said deed shall be 'prima facie evidence of its truth, and 
 /""'« evidence of tjj^f [{jg requirements of the law had been complied with by the 
 J 1 13 1866 officers of the government. [Any tax paid under the provisions 
 m .\ , , » of sections one hundred and twenty -four and one hundred and 
 
 Tax to be deduct- iniii -, f i .'-.-. ,. 
 
 td from pariicuiiir twenty-five, shail be deducted irom the particular legacy or djs- 
 '^i^'^s- tributive share on account of which the same is charged.] 
 
 SUCCESSION TO REAL ESTATE. 
 
 defined. 
 
 Real estate" Sec. 126. And le it further enacted, That for the purposes of 
 
 this act the term " real estate '' shall include all lands, tenements, 
 and hereditaments, corporeal and incorporeal ; that the term " suc- 
 "SuccesBion" de- cession " shall denote the devolution of title to any real estate ; 
 "" Persou " de- and that the term " person " shall be held to include persons, body 
 fl"""'- corporate, company, or association. 
 
 What shall be Seo. 127. And be it further enacted; That every past or fu- 
 ture disposition of real estate by will, deed, or laws of descent, 
 by reason whereof any person shall become beneficially entitled, 
 in possession or expectancy, to any real estate, or the income 
 thereof, upon the death of any person dying after the passing of 
 this act, shall be deemed to confer, on the person entitled by' rea- 
 son of any such disposition, a " succession ; " and the term " suo- 
 
 deemed a succes- 
 Bion. 
 
 "Saccessor" and 
 
 " predecessor." - cessor " shaU denote the person so entitled, and the term " pre^ 
 
81 
 
 deceasor " shall denote the grantor, testator, ancestor, or other per- 
 son from whom the interest of the successor has been or shall be 
 derived. 
 
 Skc. 128. And he it further enacted. That where any real es- incieaso of ben- 
 tate shall, at or after the passing of this act, be subject to any'j*^''""™^"!^^™ 
 charge, estate, or interest, determinable by the death of any per- any estate by 
 son, or at any period ascertainable only by reference to death, ed'a succession™* 
 the increase of benefit accruing to any person upon the extinc- 
 tion or determination of such charge, estate, or interest, shall be 
 deemed to be a succession accruing to the person then entitled, 
 beneficially, to the real estate or the income thereof. 
 
 ■ Sec. 129. And be it further enacted. That where any persons. Persons taking 
 after the passing of this act, shall take any succession jointly, ^°ply'°n propo'i 
 they shall pay the duty chargeable thereon by this act in pro- ti™ '<> their re- 
 
 ■;. . r, ■'. I- ■ i i • ..I. • J ssecttve interests. 
 
 portion to their respective interests in the succession ; and any Beneficial inter- 
 beneficial interest in such succession, accruing to any of them by ests accruing by 
 survivorship, shall be deemed to be a new succession, derived d"mId'anewBuc- 
 from the predecessor from whom the joint title shall have been cession. 
 derived. 
 
 Sec. 130. And he it further enacted, That where any disposi- Disposition c* 
 tion of real estate shall be accompanied by the reservation or as- resJrTatira'ofben't 
 surance of, or contract for, any benefit to the grantor, or any '5f./°f^'?y^'"'™ 
 other person, for any term of life, or for any period ascertainable ed to confer a suo- 
 only by reference to death, such disposition shall be deemed to "J't^" detera?™ 
 confer at the time appointed for the determination of sueh benefit tion of suoii bene- 
 an increase of beneficial interest in such real estate, as a succes- "' 
 aion equal in annual value to the yearly amount or yearly value 
 of the benefit so reserved, assured, or contracted for, on the per- 
 son in whose favor such disposition shall be made. 
 
 Sec. 131. And he it further enacted. That where any dispo- Where beneficial 
 sition of re'al estate shall purport to take effect presently, or un- a^'d by 'secret 
 der such circumstances as not to confer succession, but by the *"■*'• ^".-j! '<" *"?■ 
 
 „. „ iiix 'erm of life, sucfi 
 
 ettect or in consequence of any engagement, secret trust, or ar- disposition to be 
 rangement capable of being enforced in a court of law or equity, 
 the beneficial ownership of such real estate shall not, bond fide 
 passi according to the terms of such disposition, but shall, in fact, 
 be reserved to the grantor or other person for some period ascer- 
 tainable only by reference to death, the person shall be deemed, 
 ■for the purposes of this act, to- acquire the real estate so passing ■ 
 as a succession derived from the person making the disposition 
 as the predecessor. 
 
 Sec. 132. And he it further enacted. That if any person shall, ^it^„^t™™{*°S 
 ;by deed of gitl or other assurance of title, made without valuable and adequate con- 
 'and adequate consideration^ and purporting to vest the estate d^*ted°to confer** 
 either immediately or in the future, whether or not accompanied succession. 
 by the possession, convey any real estate to any person, such dis- 
 position shall be held and taken to confer upon the grantee a suc- 
 cession within the meaning of this act. 
 
 Sec. 133. And he it , further enacted, That there shall b.e Duties on sno- 
 levied and paid to the United States in respect of every such '''™*'°'' 
 succession as aforesaid, according to the value thereof, the following 
 duties, that is to say : 
 
 "Where the successor shall be the lineal issue or lineal ancestor jjn'S'anoestor "i 
 of the predecessot-, a duty at the rate of one dollar per centum pra cent, 
 upon such value. 
 
 a succes- 
 
82 
 
 Brother or sister, Where the successor shall be a brother or sister, or a descendant 
 L'*2Ser2"per of a brother or sister of the predecessor, a duty at the rate of tvfo 
 •»"'• dollars per centum upon such value. 
 
 Brother or sister . Where the successor shall be a brother or sister of the father 
 mother, '"'or" de- °^ mother, or a descendant of a brother or sister of the father or 
 dcendant of the mother of the predecessor, a duty at the rate of four dollars per 
 
 «uoe, 4 per cent. ^^^^^^ ^p^^ g^^j^ ^^|yg_ 
 
 Brother.or sister Where the successor shall be a brother or sister of the grand- 
 er grMdmother''or ^^^^^' *^< grandmother, or a descendant of the brother or sister of 
 descendant of the the grandfather or grandmother of the predecessor, a duty at the 
 same, 6 per cent. ^^^^ ^j g^^ dollars per centuin upon such value. 
 
 Any other de- Where the successor shall be in any other degree of collateral 
 ''^it'^or'stran''- Consanguinity to the predecessor than is hereinbefore described, 
 «r in blood, 6 per or shall be a Stranger in blood to him, a duty at the rate of six 
 *"'■ dollars per centum upon such value : Provided, That no duty 
 
 March 8, 1856. s^all be levied in respect of any succession vesting before or sub- 
 sequent to the passage of this act, where the successor shall be 
 the wife of the predecessor. 
 
 When snccessor Sec. 134. And be it further enacted, That where the interest 
 i^ent'ttod^rpM^ of any successor in any real estate shall, before he shall have be- 
 ression. but .one come entitled thereto in possession, have passed by reason of death 
 able', bu* the ^tj to any Other successor or successors, then one duty only shall be 
 tobeatthehighest paid in respect of such interest, and shall be due from the suc- 
 
 rate chargeable ^ .^. ,, /. , .ii.i ^ • • i.i 
 
 upon either sue- cessor who shall first become entitled thereto' in possession ; but 
 "°^°°- such duty shall be at the highest rate which, if every such suc- 
 
 cessor had been subject to duty, would have been payable by any 
 one of them. 
 Where succession Sec. 135. And be it further enacted, That wherever, after the 
 the"6ucM88or'*b" passing of this act, any succession shall, before the successor 
 wimcs entitled in shall liave bccome entitled thereto in possession, have become 
 bepaWauhe^sMne Vested by alienation, or by any title not conferring a new suc- 
 rate and time. ccssiou, in any Other person, then the duty payable in respect 
 thereof shall be paid at the same rate and time as the same 
 would have been payable if no such alienation had been made 
 Where title is ac- or derivative title created ; and where the title to any succession 
 rendwlrf prio/iiv shall be accelerated by the surrender or extinction of any prior 
 terest, duty to.be interests, then the duty thereon shall be payable at the time of 
 
 paid at the tune of , ' , ^ , j, . . .^, ^ •' 
 
 •urrender. such surrender or extinction ot prior title. 
 
 Heal estate sub- Sec. 136. And be it further enacted, That where real estate 
 jcct to charitable shall bccome subjcct to a trust for any charitable or public pur- 
 topoaition" ™m poscs. Under any past or future disposition, which, if made in 
 would confer sue- favor of any individual, would confer on him a succession, there 
 5uty°at the^'^h- shall be payable in respect of such real estate, upon its becoming 
 «st rate. subject to such trusts, a duty at a rate of six per centum upon 
 
 the amount or principal value of such real estate. 
 
 Duty to be as- Sec. 137. And be it further enacted. That the duty imposed by 
 Si*ct° Md°p'ay° ^'^'^ ^<'' C''^^^^ ^^ assessed in the collection district where the estate 
 able when the sue- is situate and] shall be paid at the time when the successor, or any 
 ttS ''ta°'^0MM- person in his right or on his behalf, shall become entitled in pos- 
 
 sioo- session to his succession, or to the receipt of the income and profits , 
 
 " '' ' ■ thereof, except that if there shall be any prior charge, estate, or 
 interest, not created by the successor himself upon or in the suo- 
 cesbion, by reason whereof the successor shall not be presently 
 entitled to the full enjoyment or value thereof, the duty, in respect 
 of the increased value accruing upon the determination of such 
 
83 
 
 scbarge, estate, or ihterest, §hall if not previously paid, compounded 
 ■for, or commuted, be paid at the time of such determination. 
 
 Sec. 138. And be it further enacted, That the interest of any interot cf sao 
 successor in moneys to arise from the sale of real estate under anj to'lriae°ftmi"6ai' 
 trust for the sale thereof shall be deemed to be a succession charge- of reaiestateunaor 
 
 ,, .,, , .. 11 .Ti 1111 .11 trust, to be deemed 
 
 able with duty under this act, and the said duty shall be paid by asucceasion. 
 the trustee, executor, or other^ person having control of the funds. t/Se'triMtee ot 
 [And every such person having in charge or trust any disposi- executor. 
 tion of real estate or interest therein, subject to tax under this act, Notice to be gir- 
 shall give notice thereof in writing to ftie assessor or assistant ™ assessor- 
 assessor of the district where the estate is situate, within thirty ^ ' 
 •days from the time when he shall have taken charge of such trust, 
 and prior to any distribution of said real estate, together with fui neglect or re- 
 a description and value thereof, and the names of the persons '"*''• 
 •interested therein ; and for wilful- neglect or refusal so to do, shall 
 be liable to a penalty of not. exceeding five hundred dollars, to be 
 recovered with costs of suit.] 
 
 Sec. 139. And be it further enacted. That the interest of any interest of suo- 
 Buccessor in personal property, subject to any trust for the "„„" t? ''^unSer 
 investment thereof in the purchase of real estate to which the trust to be con- 
 successor would be absolutely entitled, shall be chargeable with c>Mgeabie '^''a 
 duty under this act as a succession, and the tax shall be payable succession. '_ 
 by the trustee, executor, or other person having control of the by trustee or ex- 
 funds. - ^'="'"- 
 
 Sec. 140. And be it further enacted. That, in estimating the eumbranw^'ot'to 
 value of a succession, no allowance shall be made in respect of be estimated in 
 any contingent incumbrance thereon ; but in the event of such J^""^ * ™°'*''' 
 incumbrance taking effect as an actual burden on the interest of where sucii in- 
 the successor, he shall be entitled to a return of a proportionate eoect as an actual 
 amount of the duty so paid by him in respect of the amount or Honale'amo'unt'of 
 value of the incumbrance when taking effect. the tax to be re- 
 
 Sec. 141. And be it further enacted, That, in estimating thte **no allowance t<< 
 value of a succession, no allowance shall be made in respect •>« m^de for any 
 of any contingency upon the happening of which the real estate wMch^the'' estate 
 may pass to some other person ; but in the event of the same so "Jf^ P»^s^to an- 
 passing, the successor shall be entitled to a return of so much of if the estate thu« 
 the duty paid by him as will reduce the same to the amount wliich Jmount'to be°*i^ 
 would have been payable by him if such duty had been assessed paid. 
 in respect of the actual duration or extent of his interest : Proi'ided, if-*e property ii 
 That if the estate of the successor shall be defeated, in whole or ment'of the' p;™- 
 in part, by its application to the payment of the debts of the pre- tS'exS'utor'to'^rel 
 decessor, the executor, adminiitratbr, or trustee so applying it shall pay the taxes from 
 pay out of the proceeds of the sale thereof the amount so refunded : ""V 'threst'ate i« 
 And provided also. That if the estate of the successor shall be de- defeated by any 
 
 /. 1 . , 1 . 1 1 . . i.^i ^ t person claiming ti- 
 
 feated, in whole or m part, by any person claimmg title trom and tie under the pre- 
 ■under the predecessor, such person shall be chargeable wiih the "lecessor, such per- 
 
 r /.111', L 11 i_ 11 son to be chargea- 
 
 araount of duty so refunded, and such amounts shall, be collected bie with the toxe* 
 in the manner herein provided for the collection of duties. refunded. 
 
 Sec. 142. And be it further enacted. That where a successor Whereasuccfai- 
 shall not have obtained the whole of his succession at the time of S^"Soie°''o'f'u'u 
 the duty becoming payable, he shall be chargeable only with duty succession when 
 on the value thereof from time to time obtained by him ; and when- aMe,* he^haiF^be 
 ever any duty shall have been paid on account of any succession, charged on the 
 and it shall afterwards be proved, to the satisfaction of the Secre- ™seci«taiy°of th« 
 tary of the Treasury, that such duty, not being due from the Treasury may n- 
 
84 
 
 funj taxes on too- person paying the same, was paid by mistake, or was paid in 
 ^lOM in certain pggpggj. ^f pg^j ggt^te, which the successor shall have been unable 
 to recover, or of which he shall have been evicted or deprived by 
 any superior title, or that for any other reason it ought to be 
 refunded, the Secretary of the Treasury shall thereupon refund 
 the same to the person entitled thereto, by draught drawn on any 
 collector of internal revenue. 
 ConmuMioner Sec. 143. And be it further enacted, That where, in the opiniofi 
 "Sms o ™^'°"''* of the Commissioner of Internal Revenue, any succession shall be 
 oeanipn in certain of such a nature, or so%isposed or circumstanced, that the value 
 "**■ therefore shall not be fairly ascertainable under any of the preced- 
 
 ing directions, or where, from the complication of circumstances 
 affecting the value of a succession, or affecting the assessment or 
 recovery of the duty thereon, the Commissioner shall think it 
 expedient to exercise this present authority, it shall be lawful for 
 him to compound the duty payable on the succession upon such 
 terms as he shall think fit, and to give discharges to the successor, 
 upon payment of duty according to such composition ; and it shall 
 be lawful for him, in any special cases in which he may think 
 it expedient so to do, to enlarge the time for payment of any duty. 
 Commissioner Sec. 144. And he it further enacted, That it shall be lawfid 
 "*oa°™cea8ii^ for ^^^ Commissioner, in his discretion, upon application made by 
 in aectain eases, any person who shall be entitled to a succession in Expectancy, to 
 commute the duty presumptively payable in respect of such suc- 
 cession for a certain sum to be presently paid, and for assessing 
 the amount which shall be so payable he shall cause a present 
 value to be set upon such presumptive duty, regard being had to 
 the contingencies affecting the liability to such duty, and the 
 interest of money involved in such calculation being reckoned 
 at the rate for the time being allowed by the Comtnissioner in 
 respect of duties paid in advance, and upon the receipt of such 
 certain sum he shall give discharges to the successor accordingly. 
 Tax to be a lien '^^*^' ^^^' "^"'^ ** it further enacted, That the duty imposed 
 «KflT6 years. by this act shall be a first charge on the interest of the successor, 
 and of all persons claiming in his right, in all the real estate in 
 respect whereof such duty shall be assessed for five years, [from 
 ' ' ■ the time when such tax shall have become due and payable,] 
 
 unless sooner paid. 
 
 Commissioner Sec. 146. And be it further enacted, That the Commissioner 
 
 SMtTto^b^^epa^ shall, at the request of any successor, or any person claiming 
 
 rateiy assessed. in his right, cause to be made so many separate assessments of the 
 
 duty payable in respect of the interest of the' successor in any 
 
 separate tracts of real estate, or in defined portions of the same 
 
 tract, as shall be reasonably required; and in such cases the 
 
 respective tracts shall be chai^eaWe only with the amount of duty 
 
 separately assessed in respect thereof. 
 
 ■July 13, 186S. Sec. 147. And be it farther enacted, [That any person liable to 
 
 Persons liable to pay a tax in respect to any succession shall give notice to the as- 
 
 S'to Jye™otice sessor or assistant assessor of his liability to such tax within thirty 
 
 to assessor and jayg from the time when he shall become entitled in possession to 
 
 count within thir^ such Succession or to the receipt of the income and profits thereof, 
 
 ty days ^^^ gjjaU at the same time deliver to the assessor or assistant 
 
 assessor a full and true account of said succession for the tax 
 
 whereon he shall be accountable, and of the value of the real 
 
 estate involved, and of the deductions claimed by him, togetket 
 
86 
 
 with the names of the successor and 'predec'essor attd theii: rela- 
 tion to each other, and all such other particulars as shall be neces- 
 sary or proper for enabling the assessor or assistant assessor fully 
 &nd correctly to ascertain the taxes due ; and the assessor or as- 
 sistant assessor, if satisfied with such account and estimate as 
 originally delivered, or with any amendments that may be made 
 therein upon his requisition, may assess the succession tax on the 
 footing of such account and estimate; but it shall be lawful for the AaaeBsorma^iu- 
 assessor or assistant assessor, if dissatisfied with such account, or |^o„*J °° '^ 
 if no account and estimate shall be delivered to him, to assess the 
 tax on the best information he can obtain, subject to appeal as 
 hereinafter provided ; and if the tax so assessed shall exceed the 
 tax assessible according to the return made to the assessor or 
 assistant assessor, and with which he shall have been dissatisfied, 
 or if no account and estimate has been delivered, and if no ap- if no account it 
 peal shall be taken against such assessment, then it shall be in the &"disU,tisa?d''''tM 
 discretion of the assessor, h&ving regard to the merits of each howaMcssed. 
 ease, to assess the whole or any part of the expenses incident to 
 the taking of such assessment, in addition to such tax ; and if 
 there shall be an appeal against such last-mentioned assessment, Appeal, 
 then the payment of such expenses shall be in the discretion of 
 the Commissioner of Internal Revenue.] 
 
 Sec. 148. And be it further enacted, [That if any person re- July 13, 1866. 
 quired to give any such notice or deliver such account, as afore- fuf ^egtat'to gfte 
 said, shall wilfully neglect to do so within the time required by notice and deiiTc* 
 law, he shall be liable to pay the United States a sum equal to °*°°°" • ,; 
 
 ten per centum upon the amount of tax payable by him ; and if sessm^nt'^when'to 
 any person liable to pay any tax in respect of his succes- ''^ added, 
 sion shall, after such tax shall have been finally ascertained, 
 wilfully neglect to do so within ten days after being notified, he 
 shall also be liable to pay to the United States a sum equal to ten 
 per centum upon the amount of tax so unpaid, at the same time 
 and in the same manner as the tax to be collected.] 
 
 ' Sec. 149. And be it further enacted, That it shall be lawful Appeal may lie 
 for a,ny party, liable to pay duty in respect of his succession, who or. 
 shall lie dissatisfied with the assessment of the assistant assessor, 
 within thirty days after the date of such assessment, to appeal 
 to the assessor from such assessment, who shall decide on such 
 Appeal, and give notice thereof to such party, who, if still dis- 
 satisfied, may, within twenty days after notice as aforesaid, appeal Appeal may be to 
 "from such decision to the Commissioner of Internal Revenue, t^ Commissioner. 
 and furnish a statement of the grounds of such appeal to the 
 Commissioner, whose decision upon the case, as presented by the 
 statements of the assessor or assistant assessor and such party, 
 shall be final. 
 
 [Section 150 is repealed by the act of July, 1866.] 
 
 STAMP DUTIES. 
 
 Sec. 151. And be it fvtriher enacted. That all laws in force at stamp du«e«. 
 the time of the passage of this act in relation to stamp duties 
 shall continue in force until the first day of August, eighteen hun- a<.^"ftakrefe' 
 dred and sixty-four ; and on and after the first day of August, August i, 1864, ia 
 eighteen hundred and sixty-fout, there shall be levied, collected, duS""" "'^"^ 
 and paid, for and in respect of the several instruments, matters, 
 
86 
 
 Schedule B and things, mentioned and deiscribed in the schedule (marked B) 
 
 hereunto annexed, or for or in respect of the vellum, parchment 
 bT paper tipon which such instruments, matters, or things, or any 
 of them, shall be written or printed, by any person or persons, or 
 party who shall make, sign, or issue the same, or for whose use or 
 benefit the same shall be made, signed, or issued, the several 
 duties or sums of money set down in figures against the same, 
 respectively, or otherwise specified or set forth in the said schedule* 
 Jaiy 13, 1866 Sec. 152. And be it /urther enacted, [That it shall not be law- 
 
 No instrument ful to record any instrument, document, or paper required by law 
 atamped, to be to be Stamped, unless a stamp or stamps of the proper amount 
 leeorded' unless ghall have been affixed, and cancelled in the manner required by 
 law; and the record of any such instrument, upon which 'the 
 proper stamp or stamps aforesaid shall not have been affixed and 
 cancelled as aforesaid shall be utterly void, and shall not be used 
 in evidence.] 
 No initrnment Sec. 153. And he it further enacted, That no instrument, doo- 
 want of particular ument, writing, or paper of any description, required by law to be 
 stamp, if stamps stamped, shall be deemed or held invalid and of no effect for the 
 
 of proper amount ^..i j.i i.i i .. p^ i. ^ ■\ 
 
 ueafBxed. Want ot the particular kind or description ot stamp designated 
 
 for and denoting the duty charged on any such instrument, do©- 
 ument, writing, or paper, provided a legal stamp, or stamps, 
 denoting a duty of equal amount, shall have been .duly affixed 
 Provisions of this and used thereon: Provided, That the provisions of this sectio|i 
 Sy''™ proprietary ^^'^'^ ^'^^ ^PP'y ^o any Stamp appropriated to denote the duty 
 •tamps. charged on proprietary articles, or articles enumerated in Sched- 
 
 ule C. 
 July 13, 1866. Sec. 154. And be it further enacted, [That all official instrij- 
 
 Offlciai instru- ments, documents, and papers issued by the officers of the United 
 by'offlcers''orthe States government, or by the officers of any state, county, town, or 
 United States, other municipal corporation, shall be, and hereby are, exempt from 
 town' &o.,°to'ta taxation: Provided, That it is the intent hereby to exempt from 
 exempt. liability to taxation such State, county, town, or other municip(il 
 
 corporation in the exercise only of functions strictly belonging to 
 them in their ordinary governmental and municipal capacity.] 
 July 13, 1866. Sec. 155. And be it further enacted, [Tiiat if any person shall 
 
 Penalty for coun- forge or counterfeit, or cause or procure to be forged or counter- 
 Sg*"a"f "stamp feited, any stamp, die, plate, or other instrument, or any part of 
 die, &c. ; any stamp, die, plate, or other instrument, which shall have 
 
 been provided, or may hereafter be provided, made, or used in 
 pursuance of this act, or shall forge, counterfeit, or resemble,, or 
 for forging, CBUse or procurc to be forged, counterfeited, or resembled, the im- 
 any stamp upon pression, or any part of the impression, of any such stamp, die, 
 or stamping, &c.! plate. Or Other instrument, as aforesaid, upon any vellum, parch- 
 fraud'"'*"' '°*°' ™^"''> O' paper, or shall stamp or mark, or cause or procure to be 
 stamped or marked, any vellum, parchment, or paper, with any 
 such forged or counterfeited stamp, die, plate, or other instrument, 
 or part of any stamp, die, plate, or other instrument, as afoi'esaid, 
 with intent to defraud the United States of any of the taxes 
 for knowingly hereby imposed, or any part thereof; or if any person shall utter, 
 paper7^&o.,*Vi!th or Sell, Or expose. to sale, any vellum, parchment, paper, article, 
 . lorged stamp. or thing, having thereupon the impression of any such counter- 
 feited stamp, die, plate, or other instrument, or any part of any 
 stamp, die, plate, or other instrument, or any such forged, counter- 
 feited, or resembled impression, or part of impression, as afore- 
 
87 
 
 «aid, knowing the same to be forged, counterfeited, or resembled ; 
 Or if any person shall knowingly use or permit the use of any 
 stamp, die, plate, or other instrument, which shall have been so 
 provided, made, or used, as aforesaid, with intent to defraud the 
 United States ; or if any person shall fraudulently cut, tear, or Penalty for fmnii- 
 
 . 1 . . 1 ii • TilBntly reniovniir 
 
 remove, or cause or procure to be cut, torn, or removed, the im- stamp, or impros- 
 pression of any stamp, die, plate, or other instrument, which shall p"""'^"^™"'™"' 
 have been provided, made, or used, in pursuance of this act, from 
 any vellum, parchment, or paper, or any instrument or writing 
 charged or chargeable with any of the taxes imposed by law ; or 
 if any person shall fraudulently use, join, fix, or place, or cause forfraudutent- 
 to be used, joined, fixed, or placed, to, with, or upon any vellum, '{^n,"^'"^! &" ' 
 parchment, paper, or any instrument or writing charged or charge- from any other pii^ 
 able with any of the taxes imposed by law, any adhesive stamp, s^peJ'.""'''" ^° 
 or the impression of any stamp, die, plate, or other instrument, 
 which shall have been provided, made, or used in pursuance of 
 law, and which shall have been cut, torn, or removed from 
 any other vellum, parchment, or paper, or any instrument or 
 writing charged or chargeable with any of the taxes imposed 
 by law ; or if any person shall wilfully remove or cause to be f" wiifuiiy re- 
 removed, alter or cause to be altered, the cancelling or defacing Se'caf ceufng Sr'a 
 marks on any adhesive stamp, with intent to use the same or to °*'""i' • 
 cause the use of the same after it shall have been once used ; or . 
 shall knowingly or wilfully sell or buy such washed or restored fw knowingly 
 stamps, or offer the same for sale, or give or expose the same to or''ha™g fn pof- 
 any person for use, or knowingly use the same, or prepare the session, • waaiiea 
 same with intent for the further use thereof; or if any person shall 
 knowingly and without lawful excuse (the proof whereof shall 
 lie on the person accused) have in his possession any washed, re- 
 stored, or altered stamps, which have been remo>ved from any 
 vellum, parchment, paper, instrument, or writing, then, and in 
 every such ea^e, every person so offending, and every person 
 knowingly and wilfully aiding, abetting, or assisting in committing 
 any such offence as aforesaid, shall, on conviction thereof, forfeit forfeiture, 
 the said counterfeit stamps and the articles upon which they are 
 placed, and be punished by fine not exceeding one thousand dol- sonment,°or both! 
 lars, or by imprisonment and confinement to hard labor not ex- 
 ceeding five years, or both, at the discretion of the court.] 
 
 Sec. 156. And be it further enacted, That in any and all cases Mode of can- 
 where an adhesive stamp shall be used for denoting any dutj' sLmps. " "'" 
 imposed by this act, except as hereinafter provided, the person 
 using or affixing the same shall write thereupon the initials of his Penalty for &ii- 
 hame, and the date upon which the same shall be attached or ™" *" '"*™'- 
 used, so that the same may not again be used. And if any per- 
 son shall fraudulently make use of an adhesive stamp to denote 
 any duty imposed by this act without so effectually cancelling and 
 obliterating such stamp, except as before mentioned, he, she, or 
 they shall forfeit the sum of fifty dollars : Provided, That any Proprietors of ar- 
 proprietor or proprietors of proprietary articles, or articles subject c'may'fam^hp'ri- 
 to stamp duty under Scliedule C of this act, shall have the privi- yatedirs. 
 lege of furnishing, without expense to the United States, in suita- 
 ble form, to be approved by the Commissioner of Internal Reve- 
 nue, his or their own dies or designs for stamps to be used ,'*°''" "' ."" 
 
 1 T 1 IT . 1 -1 ' . -. . 1 celling privato 
 
 thereon, to be made under the direction and to be retained in the stamps, 
 possession of the Commissioner of Internal Revenue for his or 
 
88 
 
 their separate use, which shall not be duplicated to any otner 
 person. That in all cases where such stamp is used, instead of 
 his or their writing the date thereon, the said stamp shall he so 
 affixed on the box, bottle, or package, that in opening the same, or 
 using the contents thereof, the said stamp shall be eflTectually 
 destroyed; and in default thereof, shall be liable to the same 
 penalty imposed for neglect to affix said stamp as hereinbefore 
 „ ,1 , , prescribed in this act. Any person wio shall fraudulently obtain 
 
 Penalty fojr forg- ^ „ , « .•', ^ t • ^i, jr j 
 
 ing or counter- Or usc any ot the aforesaid stamps or designs therefor, and. any 
 Tate''Biamp'a.' ^'' P^rson forging, or counterfeiting, or causing or procuring the 
 forging or counterfeiting any representation, likeness, similitude, 
 or colorable imitation of the said last mentioned stamp, or any 
 engraver or printer who shall sell or give away said stamps, or 
 selling the same, or, being a merchant, broker, peddler, or person 
 dealing, in whole or in part, in similar goods, wares, merchandise, 
 manufactures, preparations, or articles, or those designed for sim- 
 ilar objects or purposes, shall have knowingly or fraudulently in 
 his, her, or their possession any such forged, counterfeited fike- 
 ness, similitude, or colorable imitation of the said last-mentioned 
 stamp, shall be deemed guilty of a felony, and, upon conviction 
 thereof, shall be subject to all the penalties, fines, and forfeitures 
 prescribed in the preceding section of this act. 
 Commissioner S^C- 157. And be it further enacted, That the Commissioner 
 may prescribe oth- of Internal Revenue be, and he is hereby, authorized to pre- 
 «eUattan°* ** '^"'' scribe such method for the cancellation of stamps, as substitute 
 for or in addition to the method now prescribed by law, as he 
 may deem expedient and effectual. And he is further authorized 
 ■ in his discretion to make the application of such method impera* 
 
 five upon the manufacturers of proprietary articles, or articles 
 included in Sehedule C, and upon stamps, of a nominal value exr 
 ceeding twenty-five cents each. 
 18 1866 Skc. 158. And he it further enacted, [That any person or perr 
 
 ' ' sons who shall make, sign, or issue, or who shall cause to be 
 
 Persons making, j-j -i-iij ,. e 
 
 issuing, receiving made, Signed, or issued, any instrument, document, or paper of 
 i'nst?umfnt°'not'/ ^"7 ^'"^ *"^ description whatsoever, or shall accept, negotiate, or 
 &c., required to pay, or causc to be accepted, negotiated, or paid, any bill of ex.- 
 outhOTtali stomp change, drafl, or order, or promissory note for the payment of 
 thereon cancelled, money, without the Same being duly stamped, or having there- 
 evade the law, to upon an .adhesive stamp for denoting the tax chargeable thereon, 
 fcrfeit 860. ^nd cancelled in the manner required by law, with intent to evade 
 
 the provisions of this act, shall, for every such offence, forfeit the 
 sum of fifty dollars, and such instrument, document,- or paper, 
 ., ^ , , bill, draft, order, or note, not being stamped according to law. 
 
 Instrument to , „ , ,' , '. ,. i , /. %. f» • 7 i mi . .1 
 
 be invalid. Shall be deemed invalid and of no effect: Jrrovided, Ihat the title 
 
 of a purchaser of land by deed duly stamped shall not be de- 
 
 Titie to land not feated Or affected by the want of a proper stamp on any deed 
 
 affeote , c. conveying said land by any person from, through, or under whom 
 
 his grantor claims or holds title : And provided further. That 
 
 „ . . . hereafter, in all cases where the party has not affixed to any 
 
 If stamp 18 not , ', .111, ,.*. 
 
 placed upon jn- instrument the stamp required by law thereon, at the time of 
 Sd™&c. ho^™ making or issuing the said instrument, and he or they, or any 
 may ' be piaeed party having an interest therein, shall be subsequently desirous 
 or^upon a copy if of affixing such Stamp to said instrument, or if said instrument be 
 original is lost. Jost, to a copy thereof, he- or they shall appear before the collector 
 of the revenue of the proper district, who shall, upon the pay- 
 
89 
 
 ment of the price of fhe' pi^oper stamp required T)y law, and of a 
 penalty of fifty dollars, and where the whole amount of the tax 
 denoted by the stamp required shall exceed the sura of fifty dol- 
 lars, on payment also of interest, at' the rate of six per centum 
 on said tax from the day on which such stamp ought to have ' 
 
 been affixed, affix the proper stamp to Such instrument or copy, 
 and note upon the margin thereof the date of his so doing, and 
 the fact that such penalty has been paid ; and the same shall 
 thereupon be deemed and held to be as valid, to all intents and 
 purposes, as if stamped when made or issued : And provided 
 further, That where it shall appear to said collector, upon oath oi* 
 •otherwise, to his satisfaction, that any such instrument has not been Proceedhigt 
 
 duly stamped at the time of making or issuing the same, by reason ment'was'not dn^ 
 of accident, mistake, inadvertence, or urgent necessity, and with- stamped by ucoi- 
 out any wilful design to defraud the' United States of the stamp, or 
 to evade or delay the payment thereof, then and in such case, if 
 such instrument, or, if the original be lost, a copy thereof duly 
 certified by the officer having charge of any records in which such 
 original is required to be recorded, or otherwise duly proven to the 
 satisfaction of the collector, shall, within twelve calendar months 
 after the first day of August, eighteen hundred and sixty-six, or 
 within twelve calendar months after the making or issuing thereof, 
 be brought to the said collector of revenue to be stamped, and the 
 stamp tax chargeable thereon shall be paid, it shall be lawful for 
 the said collector to remit. the penalty aforesaid, and to cause such 
 instrument to be duly stamped. And when the original instru- 
 ment, or a certified or duly proved copy thereof, as aforesaid, duly 
 stamped so as to entitle the same to be recorded, shall be pre- May be rocordei 'J 
 sented to the clerk, register, recorder, or other officer having , 
 etarge of the original record, it shall be lawful for such officer, 
 upon the payment of the fee legally chargeable for the recording 
 thereof, to make a new record thereof, or to note upon the original 
 record the fact that the error or omission in the stamping of said 
 original instrument has been corrected pursuant to law ; and the 
 original instrument or such certified copy or the record thereof 
 may be used in all courts and places in the same manner and with 
 like effect as if the instrument had been originally stamped : And jf instnunent 
 provided further, That in all cases where the party has not affixed not having a stamp 
 the stamp required by law upon any instrument made, signed, or ^l ™here the^ 
 issued, at a time when and at a place where no collection district ™? ."f joHeetion 
 
 . , „ , , «*^, ™ , . I oastnct, stamp may 
 
 was established, it shall be lawful for him or them, or any party be affixed befb™ 
 
 having an interest therein, to affix the proper stamp thereto, or if •'.*°- ^' ^^''• 
 
 the original be lost, to a copy thereof; and the instrument or copy 
 
 to which the proper stamp has been thus affixed prior to the first 
 
 day of January one thousand eight hundred and sixty-seven, and 
 
 the record thereof, shall be as vaUd, to all intents and purposes, 
 
 asif stamped by the collector in the manner hereinbefore provided; • • 
 
 but no right acquired in good faith before the stamping of such in- interTOning 
 
 Btrument or copy thereof, and the recording thereof as herein ^"|a^t^°i'^t''^ 
 
 provided, if such record be required by law, shall in any manner fected. 
 
 be affected by such stamping as aforesaid.] 
 
 Sec. 159. And be it further enacted, That the acceptor or ac- BiUs of exchange 
 ceptors of any bill 6f exchange or order for the payment of any payable 'ta ' the 
 sum of money drawn, or purporting to be draWn, in any foreign tosSiped tefo« 
 country, but payable in the United States, shall, before paying payment. 
 
90 
 
 or accepting the same, place thereupon a stamp indicating tl^a 
 duty upon the same, as the law requires for inland bills of exchange, 
 or promissory notes, and no bill of exchange shall be paid- or 
 negotiated without such stamp ; and if any person shall pay or 
 
 Penalty. negotiate, or offer in payment, or receive or take in payment, any 
 
 such draft or order, the person or persons so offending shall forfeit 
 the sum of two hundred dollars. 
 Papers relating Sec. 1 60. And be it furt/ier enacted, That no stamp duty shall 
 
 to bounties, &c., \yg required on powers of attorney or any other paper relating to 
 
 applications for bounties, arrearages of pay, or pensions, or to the 
 
 receipt thereof from time to time, or upon tickets or contracts of 
 
 inenranceag'nst jjjgy^jjjjgg when limited to accidental iniury to persons, nor on 
 
 fteciaental iiyury. .t/».iii 
 
 Certiacates of certificates ot the measurement or weight oi animals, wood, coal, 
 
 ™ri^M o?anim^s* Or hay ; nor on deposit notes to mutual insurance companies for 
 
 wood, coal, or hay. insurance upon which policies subject to stamp duties have been 
 
 ■nee deposit notes' Or are to be issued ; nor on any certificate of the record of a deed 
 
 Certiflcates of qj. otJ,e]. instrument in writing, or of the acknowledgment or proof 
 
 Acknowiedg- thereof by attesting witnesses ; nor to any indorsement of a ne- 
 
 ments of deeds, gptiable instrument or on any warrant of attorney, accompanying 
 
 a bond or note, when such bond or note shall have affixed thereto 
 
 the stamp or stamps denoting the duty required ; and whenever 
 
 Bond, mortgage, ^nj bond or note shall be secured by a mortgage, but one stamp 
 
 *«■' °"^y ojJ« shall be required to be placed on such papers : Provided, That the 
 
 h^hestrate. ' Stamp duty placed thereon shall be the highest rate required for 
 
 said instruments, or either of them. 
 
 Commissioner Sec. 161. And be it further enacted, That the Commissioner 
 
 authorized to sell gf Internal Revenue be, and is hereby, authorized to sell to and 
 
 stamps and allow , i, in 
 
 » commission of 6 supply collectors, deputy collectors, postmasters, stationers, or any 
 
 percent. other persons, at his discretion, with adhesive stamps, or stamped 
 
 paper, vellum, or parchment, as herein provided for, in amounts 
 
 of not less than fifty dollars, upon the payment, at the time of 
 
 delivery, of the amount of duties said stamps, stamped paper, 
 
 vellum, or parchment, so sold or supplied, represent, and may 
 
 allow, upon the aggregate amount of such stamps, as aforesaic^ 
 
 the' sum of not exceeding five per centum as commission tor th^ 
 
 collectors, postmasters, stationers, or other purchasers ; but the 
 
 cost of any paper, vellum, or parchment shall be paid by the purr 
 
 chaser of such stamped paper, vellum, or parphment, as aforesaid; 
 
 OommisBion on Provided, That any proprietor or proprietors of articles named i^ 
 
 pnyate stamps Schedule C, who shall furnish his or their own die or design for 
 
 stamps, to be used especially for his or their own proprietary 
 
 articles, shall be allowed the following commission, namely : On 
 
 amounts purchased at one time of not less than .fifty nor more 
 
 Commisioner than five hundred dollars, five per centum; on amounts over five 
 
 S,« fof%ta^pE hundred dollars, ten per centum. The Commissioner of Internal 
 
 spoUod, &o. Eevenue may from time to time make regulations, upon proper 
 
 evidence of the facts, for the allowance of such of the stamps 
 
 issued under the provisions of this act as may have been sppiled, 
 
 destroyed, or rendered useless or unfit for the purpose intended, ojr 
 
 for which the owner may have no use, or which through mistake 
 
 inay have been improperly or unnecessarily used, or where the 
 
 rates or duties represented thereby have been paid in error, or 
 
 remitted; and such allowance shall be made either by giving 
 
 other stamps- in lieu of the stamps so allowed for, pr by repaying 
 
 the amount or value, after deducting therefrom, in case of repay- 
 
^1 
 
 metit, the sum of five per centum to the owner thereof ; but no 
 allowance shall be made in any case until the stamps so spoiled 
 or rendered useless shall have been returned to the Commissioner 
 of Internal Revenue, or until satisfactory proof has been made 
 showingt the reason why said stamps cannot be so returned : Pro- 
 vided, That the Commissioner of Internal Revenue may, from 
 time to time, furnish, supply, and deliver to any manufacturer of Manufacturera 
 friction or other matches, cigar lights or wax tapers, a suitable ?' matches may 
 
 /. 11 • 1 1 1 M 1 Tm Kupphed on 
 
 quantity ot adhesive or other stamps, such as may be prescribed, credit. 
 for use in such cases, without prepayment therefor, on a credit 
 not exceeding sixty days, requiring, in advance, such security as 
 he may judge necessary to secure payment therefor to the Treas- 
 urer of the United States, within the time prescribed for such 
 payment. And upon all bonds or other securities taken by said 
 Commissioner, under the provisions of this act, suits may be 
 maintained by said Treasurer in the circuit or district court of the 
 United States, in the several districts where any of the persons 
 giving said bonds or other securities reside or may be found, in 
 any appropriate form of action. 
 
 Sec. 162. And he it further enacted, That it shall be lawful for collectors ts 
 any person to present to the collector of the district, subject to exempt'from°d™y 
 the rules and regulations of the Commissioner of Internal Revenue, or subject to cer- 
 any instrument not previously issued or used, and require his '^^''''"'y- 
 opinion whether or not the same is chargeable with any stamp 
 duty ; and if the said collector shall be of opinion that such in- 
 strument is chargeable with any stamp duty, he shall, upon the 
 payment therefor, affix and cancel the proper stamp ; and if of 
 the opinion that such instrument is not chargeable with any 
 stamp duty, or is chargeable only with the duty by him designated, 
 he is hereby required to impress thereon a particular stamp, to 
 be provided for that purpose, with such words of device thereon 
 as he shall judge proper, which shall denote that such instrument 
 18 not chargeable with any stamp duty, or is chargeable only with 
 the duty denoted by the stamp affixed ; and every such instrument 
 upon which the said stamp shall be impressed shall be deemed to 
 be not chargeable, or to be chargeable only with the duty denoted 
 by the stamp so affixed, and shall be received in evidence in all 
 courts of law or equity, notwithstanding any objections made to 
 the same by reason of it being unstamped, or of it being insuffl- 
 iciently stamped. 
 
 Sec. 163. And he it further enacted, [That hereafter no deed, July 13, 1866. 
 instrument, document, writing, or paper, required by law to be No deed, &o., 
 stamped, which has been signed or issued without being duly stamped to be here! 
 stamped, or with a deficient stamp, nor any copy thereof, shall be after admitted in 
 recorded, or admitted, or used as evidence in any court until a pro'i'er''stampa are 
 legal stamp or stamps, denoting the amount of tax, shall have "fflsed. 
 beeji affixed thereto, as 'prescribed by law : Provided, That any 
 power of attorney, conveyance, or document of any kind, made 
 or purporting to be made in any foreign country to be used in the Dooumentsmade 
 United States, shall pay the same tax as is required by law on S/J°beus°dE 
 similar instruments or "documents when made or issued in the '» pay same tax 
 United States ; and the party to whom the same is issued, or by tare'. °"^ """** 
 whom it is to be used, shall, before using the same, affix thereon .^'''<' '"> "^^ 
 
 • .■•• 1 - Stamp. 
 
 the stamp or stamps indicating the tax required.] 
 
 Si.-c. 164. And be it farther enacted. That all the provisions of Schedule a 
 
92 
 
 this act relating to dies, stamps, adhesive stamps, and stam^ duties 
 shall extend to and include (except where manifestly impracti- 
 cable) all the articles or objects enumerated in schedule marked 
 C, subject to stamp duties, and apply to the provisions in relation 
 thereto. 
 July 13, 1866 Sec. 165. And he it further enacted, [That if any person, firm, 
 
 PcnaMyformat- Company, or corporation shall make, prepare, and sell, or remove 
 moTinK"'ffr°Kik' ^°^ consumption or sale, drugs, medicines, preparations, composi- 
 fcc, drags, pre^ tions, articles, or things, including perfumery, cosmetics, Inciter or 
 esT^&c"'' withoat Triction matches, cigar lights, or wax tapers, and playing cards, 
 "uS"^ ^'"""^ ''"d ^Iso including prepared mustard^, preserved meats, fish, shell- 
 fish, fruits, vegetables, sauces, sirups, jams, and jellies, when packed 
 or sealed in cans, bottles, or other single packages, whether of 
 domestic manufacture or imported, upon which a duty or tax is 
 imposed by law, as enumerated and mentioned in Schedule C, 
 without affixing thereto an adhesive stamp or label denoting the 
 tax before mentioned, he or they shall incur a penalty of fifty 
 dollars for every omission to affix such stamp.] 
 ' Penalty for re- Sec. 166. And be it further enacted, That every manufacture^ 
 ftDm^^rticiS^ia o"" maker of, any of the articles for sale mentioned in Schedule C, 
 Schedule c. after the same shall have been so made, and the particulars herein^i 
 
 before required as to stamps have been complied with, who shall 
 take off, remove, or detach, or cause, or permit, or suffer to be 
 taken off, or removed, or detached, any stamp, or who shall use 
 any stamp or any wrapper or cover to which any stamp is affixed^ 
 to cover any other article or commodity than that originally con- 
 tained in such wrapper or cover, with such stamp when first used, 
 with the intent to evade the stamp duties, shall for every such 
 article respectively, in respect of, which any such offence shall be 
 committed, be subject to a penalty of fifty dollars, to be recovered 
 together with the costs thereupon accruing ; and ev«ry such article 
 or commodity as aforesaid shall also be forfeited. 
 Forfeiture of Sec. 167. And be it further enacted. That on and after the 
 temJtto evade the P^ssUge of this act every maker or manufacturer of any of the 
 *uty. articles or commodities mentioned in Schedule C, as aforesaid, 
 
 who shall sell, expose for sale, send out, remove, or deliver any 
 article or commodity, manufactured as aforesaid, before the duty 
 thereon shall have been fully paid, by affixing thereon the proper 
 stamp, as provided by law, or who shall hide, or conceal, or cause 
 to be hidden or concealed, or who shall remove or convey away^ 
 or deposit, or cause to be removed or conveiyed away from or de- 
 posited in any place, any such article or commodity, to evade the 
 duty chargeable thereon, or any part thereof, shall be subject to a 
 penalty of one hundred dollars, together with the forfeiture of any 
 such article or commodity. 
 Certain artieiea Sec. 168. Arid be it further enacted. That all medicines, prep- 
 tendted"for'ex*pi)rt arat'ons, compositions, perfumery, cosmetics, cordials, and other 
 ationmaybe man- liquors manufactured wholly or in part of domestic spirits, intended 
 ^"^SoiM*™*' for exportation, as provided for by law, in order to be manufac- 
 tured and sold or removed, without being charged with duty and 
 without having a stamp affixed thereto, "shall, under such rules 
 and regulations as the Secretary of the Treasury may prescribe, 
 be made and manufactured in warehouses similarly constructed to 
 those known and designated in treasury regulations as bonded 
 warehouses, class two : Provided, That such manufacturer shall 
 
93 
 
 first give satisfactory bonds to the Collector of Internal Revenue 
 for the faithful observance of all the provisions of law and the. 
 rules' and regulations as aforesaid, in amount not less than half of 
 that required by the regulations of the Secretary of the Treasury 
 from persons allowed bonded warehouses. Such goods, when 
 manufactured in such warehouses, may be removed for exporta- Certain articles 
 tion, under the direction of the proper officer having .charge Sue" T may'^'be 
 thereof, who shall, be designated by the Secretary of the Treasury, romovea without 
 without being charged with duty, and without having a stamp ' '^^'' 
 affixed thereto. Any manufacturer of the articles aforesaid, or 
 of any of them, having such bonded warehouse, as aforesaid, shall 
 be at liberty, under such rules and regulations as the Secretary 
 of the Treasury may prescribe, to convey therein any materials 
 t» be used in such manufacture which are allowed by the pro- 
 visions of law to be exported free from duty, as well as the 
 necessary materials, implements, packages, vessels, brands, and 
 labels for the preparation, putting up, and export of the said 
 manufactured articles ; and every article so used shall be exempted Articles nsea in 
 from the payment of stamp and excise duty by such manufacturer. IxempT&omdut" 
 Articles and materials so to be used may be transferred from any 
 bonded warehouse in which the same may be, und^r such regula- 
 tions as the Secretary of the Treasury may prescribe, into any 
 bonded warehouse in which, such manufacture may be conducted, 
 and may be used in such manufacture, and when so used shall 
 be exempt from stamp and excise duty ; and the receipt of the 
 officer in charge, as aforesaid,. shall be received as a voucher for 
 the manufacture of such articles. Any materials imported into 
 the United States may, under such rules as the Secretary of the ana may be.re- 
 Treasury may prescribe, and under the direction, of the proper ""'bonaed' ware- 
 officer, be removed in original packages from on shipboard, or J™=» ™'<' ™«^ 
 from the bonded warehouse in whiph the same may be, into the same are to ba 
 bonded warehouse in which such manufacture may be carried on, ™"'' 
 for the purpose of being used in such manufacture, without pay- 
 ment of duties thereon, and may there be used in such manufacture. 
 No article so removed, nor any article manufactured in said bonded 
 warehouse, shall be taken therefrom except for exportation, under 
 the direction of the proper officer having charge thereof, as afore- Officer in charge 
 
 .„ '^ i ... ', ° . , , 1 . 1 of warehouse to 
 
 said, whose certificate, describing the articles by their marks, or give - certificato 
 otherwise, the quantity, the date of importation, and name of "p»>» removal, 
 vessel, with such additional particulars as may from time to time 
 be required, shall be received by the collector of customs in can- 
 cellation of the bonds, or return of the amount of foreign import 
 duties. All labor performed and services rendered under these Expenses to be 
 regulations shall be under the supervision of an officer of the cus- SSctlrer."*' ™°'"" 
 toms, and at the expense of the manufacturer. 
 
 [Sec. 11. And be: it further enacted, That lucifer or friction March 3, 1865. 
 matches, and cigar lights and wax tapers, may be transferred, j,,^^^'?*^ hol^l 
 without payment of duty, directly from the place of manufacture warehouse ana ex- 
 to a bonded warehouse established in conformity with law and |»ymtnt ofduty"' 
 treasury regulations, and upon the execution of such transporta-' 
 tion bonds or other security as the Secretary of the Treasury 
 may prescribe, said bonds to be taken by the collector in the 
 district from which such removal is made, and may be withdrawn 
 therefrom for consumption after affixing the stamps thereto, as 
 provided by the act to which this act is an amendment, or may 
 
94 
 
 be removed therefrom for export to a foreign country without 
 payment of duty or affixing stamps thereto, in conformity witli; 
 the provisions of the act aforesaid, relating to the removal of dis- 
 tilled spirits, all the rules and regulations and conditions of which, 
 as far as applicable, shall apply to lucifer or friction matches, cigar 
 No drawback to lights, and wax tapers in bonded warehouse. And no drawback 
 aUowed. ^j^^jj j^ ^^^ ^^^^ ^^ allowed upon any lucifer or friction matches, 
 
 cigar lights, or wax tapers, upon which any excise duty has been 
 paid, or stamps affixed; either before or after they have been 
 placed in bonded warehouse.] 
 Joiyi3, 1866. Sec. 169. And be it further enacted, [That any person who shall 
 Persons oSfering offer or expose for sale any of the articles named in Schedule C, 
 name/inSchsduie oryn any amendments thereto, whether the articles so offered or 
 aie*" ^ u&ctu* ^^posed are imported or are of foreign or domestic manufacture, 
 KM. shall be deemed the manufacturer thereof, and subject to all the 
 
 duties, liabilities, and penalties imposed by law in regard to the 
 sale of domestic articles without the use of the proper stamp or 
 stamps denoting the tax paid thereon, and all such articles im- 
 ported, or of foreign manufacture, shall, in addition to the import 
 duties imposed on the same, be subject to the stamp tax, respeclr 
 ively, prescribed in Schedule C, as aforesaid : Provided, That when 
 Such nxtfcies, if such imported articles, except playing cards, lucifer or friction 
 'toS^''tei ^ '*^ matches, cigar lights, and wax tapers, shall be sold in the original 
 and- unbroken package in which the bottles or other enclosures 
 were packed by the manufacturer, persons so selling said articles 
 shall not be subject to any penalty on account of the want of the 
 proper stamp.] 
 Commissioner Sec. 170. And be it further ' enacted. That in any collection 
 stamps ta "certain district where, .in the judgment of the Commissioner of Internal 
 officers for sale i Revenue, the facilities for the procurement and distribution of 
 stamped vellum, parchment, or paper, and adhesive stamps, 
 are or shall be insufficient, the Commissioner, as aforesaid, is 
 authorized to furnish, supply, and deliver to the collector and 
 to the assessor of any such district, and to any assistant 
 treasurer of the United States, or designated depositary thereof, 
 or any postmaster, a suitable quantity or amount of stamped 
 vellum, parchment, or paper, and adhesive stamps, without pre- 
 payment therefor, and shall allow the highest rate of commissions 
 allowed by law to any other parties purchasing the same, and 
 may require may in advance require of any such collector, assessor, assistant 
 *«""•• treasure!; of the United States, or postmaster, a bond, with suffi- 
 
 cient sureties, to an amount equal to the value of any stamped 
 vellum, parchment; or paper, and adhesive stamps which may be 
 placed in his hands and remain unaccounted for, conditioned for 
 the faithful return, whenever so required, of all quantities or 
 amounts undisposed of, and for the payment, monthly, of all 
 quantities or amounts, sold or not, remaining on band. And it 
 shall be the duty of such collector to supply his deputies with, or 
 sell to other parties within his district who may make application 
 Stamped Teiiam, therefor, Stamped vellum, parchment, or paper, and adhesive 
 "■ stamps, upon the same terms allowed by law, or under the regu- 
 
 lations of the Commissioner of Internal Revenue, who is hereby 
 authorized to make such other regulations, not inconsistent hercr 
 with, for the security of the United States and the better accom- 
 modation of the public, in relation to the matters hereinbefore 
 
95 
 
 mentioned,, as he may judge necessary and expedient. And the 
 Secretary of the Treasury may from time to time make such reg- 
 ulations as he may find necessary to insure the safe-keeping or 
 prevent the illegal use of all such stamped vellum, parchment, 
 paper, and adhesive stamps. 
 
 SCHEDULE B. 
 
 STAMP DUTIES. , 
 
 Agreement or contract, other than [domestic and inland billsof lading, 
 and] those speciiied in this schedule ; any appraisement of value 
 or damage, or for any other purpose ; for every sheet or piece of 
 paper upon which either of the same shall be written, five cents - - $0 05 
 Provided, That if more than one appraisement, agreement, or con- 
 tract shall be written upon one sheet or piece of paper, five cents 
 for each and every additional appraisement, agreement, or contract. 
 
 Bank check, draft, or order for the payment of any sum of money ^» 
 whatsoever, drawn upon any bank, banker, or trust company, or 
 for any sum exceeding ten»dollars drawn upon any other person 
 or persons, companies, or corporations, at sight or on demand, two 
 cents - - 2 
 
 Bill of exchange (inland), draft, or order for the payment of any 
 eum of money not exceeding one hundred dollars, otherwise than 
 at sight or on demand, or any promissory note (except bank notes 
 issued for circulation, and checks made and intended to be forth- 
 with presented, and which- shall be presented to a bank or banker , 
 . for payment), or any memorandum, check, receipt, or other writ- 
 ten or printed evidence of an amount of money to be paid on 
 demand, or at a time designated, for a sum not exceeding one 
 hundred dollars, five cents --- ,- -- 5 
 
 And for every additional hundred dollars, or fractional part thereof in 
 
 excess of one hun4red dollars, five cents t - 5 
 
 Bill of exchange (foreign), or letter of credit, drawn in but pay- 
 able out of the United States, if drawn singly, or otherwise than 
 in a set of three or more, according to the custom of merchants 
 and bankers, shall pay the same rates of duty as inland bills of 
 exchange or promissory notes. 
 
 If drawn in sets of three or more : For every bill of each set, where the 
 sum made payable shall not exceed one hundred dollars, or the " 
 equivalent thereof, in any foreign currency in which such bills may 
 be expressed, according to the standard of yalue fixed by the 
 Uniteiil States, two cents - 2 
 
 And for every additional hundred dollars or fractional part thereof in 
 
 excess of one hundred dollars, two cents -- 2 
 
 Bill of lading or receipt (other than charter-party), for any goods, 
 merchandise, or effects, to be exported from a port or place in the 
 United States to any foreign port or place, ten cents 10 
 
 Bill of sale by which any ship or vessel, or any part thereof, shall be 
 conveyed to or vested in any other person or persons when the 
 consideration shall not exceed five hundred dollars, fifty cents - - - 50 
 ( Kxceeding five hundred and not exceeding-one thouiand dollars, one 
 
 dollar - ^ 1 00 
 
 Exceeding one thousand dollars, for every additional amount of five 
 
 hundred dollars, or fractional part thereof, fifty eeiita 50 
 
 Bond. — Eor indemnifying any person for the payment of any sura of 
 money, where the money ultimately recoverable thereupon is one 
 thousand dollars or less, fifty cents - 50 
 
 Where the money ultimately recoverable thereupon exceeds one thou- 
 sand dollars, for every additional one thousaud dollars or fractional 
 part thereof in excess of one thousand dollars, fifty cents - 50 
 
 Bond for the due execution or performance of the duties of any office, 
 
 one dollar -- * 1 00 
 
 Bond, of any description, other than such as may be required in legal 
 proceedings, or used in connection with mortgage deeds, and not 
 
 otherwise charged in this schedule, twenty-five cents 25 
 
 . Cektificate of stock in any incorporated company, twenty-five cents 25 
 
 July 13, 1866. 
 Agreement. 
 
 Bank check. 
 
 Bill of ezohang«^ 
 (inland.; 
 
 Bill of exchange, 
 (foreign.) 
 
 BUI of lading. 
 
 Bill of sale of 
 ship. 
 
 Bond. 
 
 Coitiflcat*. 
 
OhaiteT-parfy. 
 
 Broker^s con- 
 tract. 
 
 July 13, 1866. 
 
 CoQTeyance. 
 
 Entry of goods. 
 
 Iii& insurance. 
 
 Ifarine, inland, 
 and fire insarance. 
 
 Ceetificatb of profits, or any certificate or memoramdum showing 
 an interest in the property or accumulations of any incorporated 
 company, if for a sum not less than ten dollars and not exceeding 
 fifty dollars, ten cents $0 10 
 
 Exceeding fifty dollars and not exceeding one thousand dollars, twenty- 
 five cents --__.----_- -.- .-.- 25 
 
 Exceeding one thousand dollars, for every additional one thousand 
 
 dollars, or fractional part thereof, twenty-five cents 25 
 
 Cektificatb. — Any certificate of damage, or otherwise, and all other 
 certificates or documents issued by any port warden, marine sur- 
 veyor, or other pereon acting as snch, twenty-five cents 25 
 
 Certificate of deposit of any sum of money in any bank or trust 
 company, or with any banker or person acting as such — 
 
 If for a sum not exceeding one hundred dollars, two cents 2 
 
 For a sum exceeding one hundred dollars, five cents - 3 
 
 CEBTiFrcATE of any other description than those specified, five cents - 5 
 
 Chartee-Paett. — Contract or agreement for the charter of any ship 
 or vessel, or steamer, or any letter, memorandum, or other writing 
 between the captain, master, or owner, or person acting as agent 
 of any ship or vessel, oi; steamer, and any other person or persons " 
 
 for or relating to the charter of such ship or vessel, or steamer, or 
 any renewal or transfer thereof, if the rsgistered tonnage of such 
 ship or vessel, or steamer, does not exceed one hundred and fifty 
 tons, one dollar 1 00 
 
 Exceeding one hundred and fifty tons and not exceeding three hundred 
 
 tons, three dollars - - 3 00 
 
 Exceeding three hundred tons and not exceeding six hundred tons, five 
 
 dollars 5 00 
 
 Exceeding six hundred tons, ten dollars .- 10 00 
 
 Contract. — Broker's note, or memorandum of sale, of any goods or . 
 merchandise, exchange,' real estate, or property of any kind or de- 
 scription, issued by brokers or persons acting as such, for each 
 note or memorandum of sale, ten cents ; [bill or memorandum of 
 the sale or contract for the sale of stocks, Ijonds, gold or silver 
 bullion, coin, promissory notes, or otlier securities, shall pay a 
 stamp tax at the rate provided in section ninety-nine]. - 10 
 
 Conveyance. — Deed, instrument, or writing, whereby any lands, ten- 
 ements, or other realty sold shall be granted, assigned," transferred 
 or otherwise conveyed to, or vested in, the purchaser or purchasers, 
 or any other person or persons by his, her, or their direction 
 when the consideration or value does not exceed five hundred dol- 
 lars, fifty cents- - 50 
 
 When the consideration exceeds five hundred dollars and does not ex- 
 ceed one thousand dollars, one dollar -- 1 00 
 
 And for every additional five hundred dollars, or fractional part thereof, 
 
 in excess of one thousand dollars, fifty cents 50 
 
 Entet of any goods, wares, or merchandise at any custom-house, either 
 
 for consumption or warehousing, not exceeding one hundred dol- ■ 
 lars in value, twenty-five cents - 25 
 
 Exceeding one hundred dollars and not exceeding five hundred dollars 
 
 in value, fifty cents 50 
 
 Exceeding five hundred dollars in value, one dollar 100. 
 
 Entet for the withdrawal of any goods or merchandise from bonded 
 
 warehouse, fifty cents 50 
 
 Insurance, (Life.) — Policy of insurance, or other instrument, by 
 whatever name the same shall be called, whereby any insurance 
 shall be made upon any life or lives — 
 
 When the amount insured shall not exceed one thousand dollars, twenty- 
 five cents 25 
 
 Exceeding one thousand dollars and not exceeding five thousand dol. 
 
 lars, fifty cents -- 60 
 
 Exceeding five thousand dollars, one dollar 1 00 
 
 Insueance, (marine, inland, and fire.) — Each policy of insur- 
 ance or other instrument, by whatever name the same shall be 
 called, by which insurance shalt be made or renewed upon prop, 
 erty of any description, whether against perils by the sea or by fire, 
 or other peril of any kind, made by any insurance company, or its 
 agents orbyany other company or person, thdrpremium upon 
 ^ich does not exceed ten dollars, ten cents IQ 
 
97 
 
 Exceeding ten and not exceeding fifty dollars, twenty-fiye cents $0 25 
 
 Exceedinjj fifty dollars, fifty cents -. 50 
 
 Lease, agreement, memoi-andum, or contract for the hire, use, or rent 
 of any land, tenement, or portion thereof, where the rent or rental 
 value is three hundred dollars per annum or less, fifty cents ----- 50 
 Where the rent or rental value exceeds the sura of three hundreii dol- 
 lars per annum, for each additional two hundred dollars, or frac- 
 tional part thereof, in excess of three hundred dollars, fifty cents 50 
 Manifest for custom-house entiy or clearance of the cargo of any ship, 
 
 vessel, or steamer for a foreign port ^7 
 V the registered tonnage of such ship, vessel, or steamer does not ex- 
 ceed three hundred tons, one dollar -r 1 00 
 
 'Exceeding three hundred tons and not exceeding six hundred tons, 
 
 three dollars 3 00 
 
 Exceeding six hundred tons, five dollars 5 00 
 
 Mortgage of lands, estate, or property, real or personal, heritable or 
 movable whatsoever, -VThere the same shall be made as a security » 
 for the payment of any definite and certain sum of money lent at 
 the time or previously due and owing or forborne to bo paid, being 
 payable ; also any conveyance of any lands, estate, or property 
 whatsoever, in trust, to be sold or otherwise converted into money, 
 which shall be intended only as security, and shall, be redeemable 
 before the sale or other disposal thereof, either by express stipu- 
 lation or otherwise ; or any personal bond given as security for the 
 payment of any definite or certain sum of money exceeding one 
 hundred dollars, and not exceeding five hundred dollars, fifty cents 50 
 Exceeding five hundred dollars and not exceeding one thousand dol- 
 lars, one dollar 1 00 
 
 And for every additional five hundred dollars, or fi'actional part there- 
 of, in excess of one thousand dollars, fifty cents , 50 
 
 'Upon every assignment or transfer of a mortgage the same stamp tax 
 upon the amount remaining unpaid thereon as is hereiu imposed 
 ufi^u a mortgage for the same amount.] 
 Provided, That upon each and every assignment or transfer of a policy 
 of insurance, or the renewal or continuance of any agreement. Con- 
 tract, or charter, by letter or otherwise, a stamp duty shall be re- 
 quired and paid equal tothat imposed on the original instrument : 
 And provided farther. That upon each and every assignment of 
 any lease a stamp duty shall be required and paid equal to that im- 
 posed on the original instrument, increased by a stamp duty on the 
 cdnsideration or value of the assignment equal to that imposed ' 
 
 upon the conveyance of land for similar consideration or value. 
 Passage TiCKET,^by any vessel from a port in the United States to a 
 
 foreign port, hot exceeding thirty-five dollars, fifty cents 50 
 
 Exceeding thirty-five dollars and not exceeding fifty dollars, one dollar - 1 00 
 And for every additional fifty dollars, or fractional part thereof, in ex- 
 cess of fifty dollars, one dollar - 1 00 
 
 Power op attorney for the sale or transfer of any stock, bonds, or 
 scrip, or for the collection of any dividends or interest thereon, 
 
 twenty-five cents -- , 25 
 
 Power op attorney or proxy for voting at any election for ofiicers 
 , of any incorporated company or society, except religious, charitable, 
 
 or literary societies, or public cemeteries, ten cents 10 
 
 Power op attorney to receive or collect rent, twenty-five cents 25 
 
 I'owJER of attorney to sell and convey real estate, or to rent or lease 
 
 the same, one dollar 1 00 
 
 . Power op attorney for any other purpose, fifty cents -- - 50 
 
 Probate op will, or letters of administration : Where the estate and 
 effects for or in respect of which such probate or letters of admin- 
 istration applied for shall be sworn or declared not to ,exceed the 
 
 value of two thousand dollars, one dollar ' 100 
 
 Exceeding two thousand dollars, for every additional thousand dollars, 
 or fractional part thereof, in excess of two thousand dollars, fifty 
 
 Cents ---- 50 
 
 Protest. — Upon the protest of every note, bill of exchange, accept- 
 ance, check, or draft, or any marine protest, whether protested by a 
 notary public or by any other officer who may be authorized by the 
 law of any State or States to make such protest, twenty-five cents 25 
 [Kecbipts for any sum of money, or for the payment of any debt, ex- 
 ceeding twenty dollars in amount, not being for the satisfaction of 
 
 Lease. 
 
 Manifest. 
 
 Mortgage. 
 
 July 13, 1866. 
 
 March 3, 1865. 
 Passage ticket. 
 
 Power of attor- 
 ney. 
 
 Probate of will. 
 
 Protest. 
 
 July 13, 1866. 
 Receipts. 
 
98 
 
 Bacelpta. any mortgage or judgment or decree of any court, or by indorse- 
 ment on any stamped obligation in acknowledgment of its fulfil- 
 ment, for each receipt two cents : $0 02 
 
 Provided, That when more than one signature is affixed to the same 
 paper, one or more stamps may be affixed thereto representing the 
 whole amount of the stamp required for such signatures ; and that 
 the term money, as herein used, shall be held to include drafts and 
 other instruments given for the payment of money.] 
 
 Legal Docuhei^ts : _ ■ 
 
 Legal documents. Writ, or other original process by which any suit is commenced in any 
 
 court of record, either of law or equity, fifty cents 60 
 
 Where the amount claimed in a writ, issued by a court not of record, 
 
 is one hundred dollars or over, fifty cents ---- -•- 50 
 
 Upon every confession of judgment, or cognovit, for one hundred dol- 
 lars or over, (except in those cases where the tax for the writ of a 
 commencement of suit has been paid,) fifty cents 50 
 
 Writs or other process on appeals from justices' courts or other courts 
 
 of inferior jurisdiction to a court of record, fifty cents 50 
 
 Warrant of distress, when the amount of rent claimed does not exceed / 
 
 one hundred dollars, twenty-five cents - 25 
 
 When the amount claimed exceeds one hundred dollars, fifty cents 50 
 
 Provided, That no writ, summons, or other process issued by and re- 
 turnable to a justice of the peace, except as hereinbefore provided, 
 or by any police or municipal court having no larger jurisdiction 
 as to the amount of damages 'it may render than a justice of the 
 peace in the same State, or issued in any criminal or other suits 
 commenced by the United States or any State, shall be subject to 
 the payment of stamp duties : And provided farther, That the 
 stamp duties imposed by the foregoing Schedule B on manifests, 
 bills of lading, and passage tickets, shall not apply to steamboats 
 or other vessels plying between ports of the United States and ports 
 in British North America. 
 Affldavite ex- Affidavits in suits or legal proceedings shall be exempt from stamp 
 cmpt. duty. 
 
 SCHEDULE C. 
 
 HBDICINES OK FREPABATION3. 
 
 For and upon every packet, box, bottle, pot, phial, or other enclosure, 
 ■•rations.""''*'' containing any pills, powders, tinctures, troches, lozenges, sirups, 
 cordials, bitters, anodynes, tonics, plasters, liniments, salves, oint- 
 ments, pastes, drops, waters, essences, spirits, oils, or other medi- 
 cinal preparations or compositions whatsoever, made and sold, or 
 removed for consumption and sale, by any person or peraons what> 
 ever, wherein the person making or preparing the same has, or 
 claims to have, any private formula or occult secret or art for the 
 making or preparing the same, or has or claims to have any ex- 
 clusive right or title to the making or preparing the same, or which 
 are prepared, uttered, vended, or exposed for sale under any letters 
 patent, or held out or recommended to the public by the makers, 
 venders, or proprietors thereof as proprietary medicines, or as re- 
 medies or specifics for any disease, diseases, or affections whatever 
 afiecting the human or animal body, as follows : Where such packet, 
 box, bottle, pot, phial, or other enclosure, with its contents, shall 
 not exceed, at retail price, or value, the sum of twenty-five cents, 
 one cent - 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its 
 contents, shall exceed the retail price or value of twenty-five cents, 
 and not exceed the retail price or value of fifty cents, two txais - • 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its 
 contents, shall exceed the retail price «r value of fifty cents, and 
 shall not exceed the retail price or value of seventy-five cents, 
 three cents 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its 
 contents, shall exceed the retail price or value of seventy-five cents, 
 and shall not exceed the retail price or value of one dollar, four cents 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its 
 contents, shall exceed the retail price or value of one dollar, for 
 
99" 
 
 each and every fifty cents or fractional part thereof over and above 
 
 the one dollar, as before mentioned, an additional two cents $0 02 
 
 FEBFUMEBT, COSUBTICS, PHOTOOBAPHS, MATCHES, AND CABDS. 
 
 For and npon every packet, box, bottle, pot, phial, or other enclosure, 
 containing any essence, extract, toilet water, cosmetic, hair oil, 
 pomade, hair-dressing, hair restorative, hair dye, tooth-wash, den- 
 tifrice, tooth-paste, aromatic cachous, or any similar articles, by 
 whatsoever name the same heretofore have been, now are, or may 
 hereafter be called, known, or distinguished, used or applied, or 
 to be used or applied as perfumes or applications to the hau-, mouth, 
 or skin, made, prepared, and sold or removed for consumption and 
 sale in the United States, where such^packet, box, bottle, pot, phial, 
 or other enclosure, with its contents, shall not exceed, at the retail 
 price or value, the sum of twenty-five cents, one cent .-... 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its con- 
 tents, shall exceed the retail price or value of twenty-five cents, and 
 shall not exceed the retail price or value of fifty cents, two cents' 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its 
 contents, shall exceed the rfetail price or value of fifty cents, and 
 shall not exceed the retail price or value of seventy-five cents, 
 three cents 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its 
 
 contents, shall exceed the retail price or value of seventy-five 
 
 cents, and shall not exceed the retail price or value of one dollar, 
 
 , four cents --,--, ........ 
 
 Where such packet, box, bottle, pot, phial, or other enclosure, with its 
 contents, shall exceed the retail price or value of one dollar, for 
 each and every fifty cents or fractional part thereof over and above 
 the one dollar, as before mentioned, an additional two cents - - - - 
 
 Ieiction matches, or lucifer matches, or other articles made in part 
 of wood, and if sed for like purposes, in parcels or packages contain- 
 ing one hundred matches or less, for each parcel or package, one 
 cent -- - ' 
 
 When in parcels or packages containing more than one hundred and 
 not more than two hundred matches, for ea«h parcel or package, 
 tT^> cents ;-- -- -- 
 
 And for every additional hundred matches or fractional part thereof, 
 one cent — 
 
 [Fob wax tafebs, double the rates herein imposed upon friction or 
 lucifer matches ; on cigar lights, made in part of wOod, wax, glass,' 
 paper, or other materials, in parcels or.pac^ages containing twenty- 
 five lights or less in'each parcel or package,'one cent 
 
 When in parcels or packages containing more than twenty-five aiid not 
 more than fifty lights, two cents 
 
 For every additional twenty-five lights or fractional part of that number, 
 one cent additional t- 
 
 Plating cards, for and upon every pack, not exceeding fifty-two 
 cards in number, irrespective of price or value, five cents - - - — 
 
 Pbesebted meats, FK0ITS, ETC., for and upon every can, bottle, or 
 Other single package, containing meats, fish, shell-fish, fruits, veg- 
 etables, sauces, sirups/prepared mustard, pams or jellies contained 
 thereia and packed or sealed, made, prepared, and' sold, or offered 
 for sale, or removed for consumption in the United States, on and 
 after the first day of October, eighteen hundred and sixty.six, 
 when such can, bottle, or other smgle package with its contents 
 shall not exceed two pounds in weight, the sum of one cent 
 
 When such can, bottle, or other single package, with its contents, shall 
 exceed two pounds in weight, for every additional pound or frac- 
 tional part thereof, one cent] -r • -r-- — ---- 
 
 Perfumery 
 cosmetics. 
 
 anil 
 
 Friction matches. 
 
 July 13, 1866. 
 Wax tapeis. 
 
 Playing cards. 
 
 PreBerredmeats, 
 rules, &e. 
 
 ALLOWANCE AND DKAWBACE. 
 
 Sec. -171. .And be it further enacted, That from and after the Smrback 
 date on which this act takes effect there shall be an allowance or J^^^*™" 
 drawback on all articles on which any internal duty or tax shall 
 
 on 
 ex- 
 
100 
 
 have been paid, except raw or unmanufactured cotton, crude 
 'petroleum or rock oil, refined coal oil, naphtha, benzine or benzole, 
 distilled spirits, manufactured tobacco, snuff, and cigars of all de- 
 scriptions, bullion, quicksilver, lucifer or' friction matches, cigar 
 lights, and wax tapers, ?qual in amount to the duty or tax paijl 
 thereon, and no more, when exported, the evidence that any such 
 duty or tax has been paid to be furnished to the satisfaction of 
 the Commissioner of Internal Kevenue by suCh person or persons 
 as shall claim the allowance or drawback, and the amount to be 
 ascertained under such regulations as shall, from time to time, be • 
 prescribed by the Commissioner of Internal Revenue, under -the 
 Method of pay- direction of the Secretary of the Treasury, and the same shall be 
 "^"'- 1 paid by the warrant of the Secretary of the Treasury on the 
 
 \ Treasurer of the United States, out of any money arising from 
 
 No allowance to ^internal duties not otherwise appropriated : Provided, That no al- 
 be leas than $10. iowancc or drawback shall be made or had for any amount claimed 
 or due less than ten dollars, anything in this act to the contrary 
 Certificates of notwithstanding : And provided further, That any certificate of 
 awrfoTdutie""' drawback for goods exported, issued in pursuance of the provisions 
 of law, may, under such regulations as may be prescribed by tlie 
 Secretary of the Treasury, be received by the collector or his> dep- 
 Sccretary may-'utyiu payment of duties under this act. And the Secretary of the 
 make regulations. Treasury may make' such regulations with regard to the form' of 
 said certificates and the issuing thereof as, in his judgment, may 
 be necessary : And provided further, That in computing the 
 allowance or drawback u^on articles manufactured exclusively o'f 
 Addition'i draw- cotton when exported, there shall be allowed, in addition to 
 back^ on """on^^j^g j.^^ p^^, ggjjtym duty which shall ,have been paid on such 
 
 articles, a drawback of two cents per pound upon such articles,, in 
 
 v.- all cases where the duty imposed by law upon the cotton used in 
 
 ' the manufacture thereof has been previously paid ; the an^ou^nt 
 
 of said allowance to be ascertained in such a manner as may be 
 
 prescribed by the Commissioner of Internal Revenue, under the 
 
 ciataB for draw- direction of the Secretary of the Treasury : {^Provided also,1hsA 
 
 priOT to'june°30^i''° claim for drawback on any articles of merchandise exported 
 
 1864. to be pre- prior to June thirtieth, eighteen hundred and sixty-four, shall be 
 
 mombs. '" *'^'° allowed unless presented to the Commissioner of Internal Rev- 
 
 Juiy 13, 1866. enue within three months after this amendment takes effect.] ■ 
 
 Sec. 172. And be it further enacted, That if any person or 
 
 Penalty for peisous shall fraudulently claim or seek to obtain an allowance or 
 
 fraudulent claim jii j it i.'i ...i 
 
 for dlawback. drawback on goods, wares, or merchandise, on which no internal 
 '3aty shall have been paid, or shall fraudulently claim any greater 
 fillowance or drawback than the duty actually paid, as aforesaid, 
 3uch person or persons shall forfeit triple the amount wrongfully 
 or fraudulently claimed or sought to be obtained, or the sum of 
 five hundred dollars, at the election of the Secretary of the 
 Treasury, to be recovered as in other cases of forfeiture provided 
 for in the general provisions of this act. 
 Repeal of for-' Sec. 173i And he it further -enacted. That the following acts 
 of Congress are hereby repealed, to wit : The act of July first, 
 eighteen hundred and sixty-two, entitled *' An act to provide inter- 
 nal revenue to support the government atid to pay interest on the 
 jiublic debt," except the one hundred and fifteenth and one'hun- 
 dred and nineteenth sections thereof; and excepting, further, all 
 provisions of said act which create the offices of Commissioner o^ 
 
 »jr act! 
 
101 
 
 » 
 Internal Revenue; assessor, assistant assessor,- eoUeetor, deputy 
 collector, and inspector, and provide for the appointment and quali- 
 fication of said' officers. Also, the act of July sixteenth, eighteen 
 hundred and sixty-two, entitled " An act to impose an additional 
 duty on sugars produced in the United States." Also the act of 
 December twenty-fifth, eighteen hundred and sixty-two, entitled 
 " An act to amend an act entitled ' An act to provide internal reve- 
 nue to support the government and to pay interest on the public 
 debt,' approved July first, eighteen hundred and sixty-two." 
 Also, the act of March third, eighteen hundred and sixty-three, 
 entitled " An act to amend an act entitled ' An act to provide inter- 
 nal revenue to support the government and to pay interest on the 
 public debt,' approved July first, eighteen hundred and sixty-two, 
 and for other purposes," excepting the provisions of said act which 
 create the ofiices of deputy commissioner and cashier of internal 
 duties and revenue agents, and, provide for the appointment and 
 qualification of said officers. Also; the twenty-fourth and twenty- 
 fifth sections of the act of July fourteenth, eighteen hundred and 
 sixty-two, entitled " An act increasing temporarily the duties on 
 imports, and for other purposes." Also, the second section of the 
 act of March third, eighteen hundred and sixty-three, entitled 
 " An act to prevent and punish frauds upon the revenue, to pro- 
 vide for the more certain arid speedy collection of claims in favor 
 of the United States, and for other purposes," so far as the same 
 applies to officers of internal revenue. And, also, the act of March 
 seventh, eighteen hundred and sixty-four, entitled "An act to 
 increase the internal revenue, and for other purposes," together 
 with all acts and parts of acts inconsistent herewith : Provided, 
 That all the provisions of said acts shall be in force for levying Provisions to re- 
 and collecting all taxes, duties and licenses properly assessed SueoiingSsS- 
 or liable to be assessed, or accruing under the provisions of ready accraedj&c, 
 former acts, or drawbacks, the right to which has already , 
 
 accrued or which may hereafter accrue under said acts, and for 
 maintaining and continuing, liens, fines, penaltiesy and forfeitures- 
 incurred under and by virtue thereof. And for carrying out 
 and completing all proceedings which have been already com- 
 menced or that may be commenced to enforce such fines, penal- 
 ties, and forfeitures, or criminal proceedings under said acts, and 
 for the punishment of crimes of which any party shall be or has 
 been found guilty. And provided further, That no office created offices 90* to bo 
 by the said acts and continued by this act shall be vacated by lYt^^t. '°*°°° 
 reason of any provisions herein contained, but the officers heretor 
 fore appointed shall continue to hold the said offices without re- 
 appointment: And provided further, That whenever the duty pormer duties to 
 imposed by any existing law shall cease in consequence of any continue »ntiicor-- 
 
 ir J J r -, , /. ,1 L- • • e responding prCTls- 
 
 limitation therein contained before the respective provisions ot ions of this act taiie 
 this act shall take effect, the same duty shall be, and is hereby, '»'='• 
 Gontiniied until such provisions of this act shall take effect ; and 
 where any act is hereby repealed, no duty imposed thereby shall 
 be held to cease, in consequence of such repeal, until the respect- 
 ive corresponding provisions of this act shall take effect : And 
 provided further, That all.manufactures and productions on which Articles mano- 
 a duty was imposed by either of the acts repealed by this act, ^^^.'^^f^f/^fia'^' 
 which shall be in the possession of the manufacturer or producer, 
 or of bis agent or agents, on the day when this act takes effect. 
 
102 
 
 the duty imposed by any such former act not having been paid, 
 shall be held and deemed to have been manufactured or pro- 
 duced afler such date ; and whenever by the terms of this act a 
 duty is imposed upon any articles, goods, wares, or merchandise 
 manufactured or produced, upon which no duty was imposed by 
 either of said former acts, it shall apply to such as were manufac- 
 tured or produced and not removed from the place of manufac- 
 ture or production, on the day when this act takes effect : And 
 No fiirther direct pfovided further, That no direct tax whatsoever shall be assessed 
 until" ordcre'r by "'" Collected undcF this or any other act of Congress heretofore 
 CongresB. . passed, until Congress shall enact another law requiring such 
 Froceedinga to assessment and collection to be made ; but this shall not be 
 coUMton ^of the construed to repeal or postpone the assessment or collection of 
 first tax imposed the first dif-cct tax levied, or which should be levied, under the 
 efilsi."' •*'*"' act entitled " An act to provide increased revenue from imports, to 
 pay interest on the public debt, and for other purposes," approved 
 August fifth, eighteen hundred and sixty-one, nor in any way to 
 affect the legality of said tax or any process or remedy provided 
 in said acts, ot" any other acts, for the enforcement or collection 
 of the same in any State or States and Territories and the Dis- 
 trict of Columbia ; but said first tax, and aijy such process or 
 remedy, shall continde in all respects in force, anything in this 
 act to the contrary notwithstanding. 
 Commisdoner Sec. 174. Ar^d be it further enacted, That the said Commis- 
 •j^p^iatioM!''*' sioner of Internal Revenue, under the direction of the Secretary 
 of the Treasury, is authorized to make all such regulations, not 
 otherwise provided for, as may become necessary by reason of 
 the alteration of the laws in relation to internal revenue, by virtue 
 of this act. 
 Section 119 of Sec. 175. And be it further enacted. That the one hundred 
 tJ'remaia in fSi »nd nineteenth section of an act entitled " An act to provide in- 
 *>«!»• ternal revenue to support the government and to pay interest, on 
 
 the public debt," approved July first, eighteen hundred and sixty- 
 two, shall remain in full force. 
 July 1,1862. [Sec. 119. And be it Jurth&r enacted, That so much of an act 
 
 Direct tax limit- entitled " An act to provide increased revenue from imports^ to 
 
 ed to one year, and . ^t it- t t i /. i .. " , 
 
 until Apriii, 1866. pay interest on the .public debt, and for other purposes, approved 
 August fifth, eighteen hundred and sixty-one, as- imposes a direct 
 tax of twenty millions of dollars on the United States, shall be 
 held to authorize the levy and collection of one tax to, that amount ; 
 and no other tax shall be levied under and by virtue thereof un- 
 til the first day of April, eighteen hundred and sixty-five, when 
 the same shall be in full force and effect.] 
 Secretary of the Sec. 176. And be it further enacted, That when any tax or 
 
 tobSh'i^YtioM ^°'y "^ imposed by law, and the mode or time of assessment or 
 
 tor certain cases. Collection is not therein provided, the same shall be established 
 by regulation of the Secretary of the Treasury. 
 CoUectop to Sec. 177. And be it further enacted, That every collector to 
 
 to^ whom any duty upon cotton shall be paid shall mark the bales or 
 
 other packages upon which the duty shall have been paid, in such 
 
 manner as may clearly indicate the payment theraof, and shall 
 
 give to the owner, or other person having charge ^f such cotton, 
 
 To grant pennihi a permit for the removal of the same, stating therein the amount 
 
 fcr lemoTai. ^^^ payment of the duty, the time and place of payment, the 
 
 weight and marks upon the bales and packages, so that the same 
 
103 
 
 may be fully identified. Whenever any cotton, the pitoduct of the Ootion arriving 
 United States, shall arrive at any port of the United States, from ^aJSta 'to°!i 
 any State in insurrection against the government, the assessor or immedittteiy «m- 
 assistant assessor shall immediately assess the taxes due thereon, 
 and shall, without delays return the same to the collector oj; deputy 
 collector of said district, and the said collector or deputy collector 
 i^all demand of the owner or other person having charge of suqh 
 cotton the tax-imposed by this act, and assessed th-ereon, wiless 
 evidence of previous payment of such tax shall be produced^ 
 under such regulations as the. Commissioner of Internal Revenue, 
 by the direction of the . Secretary of the Treasury,, shall from 
 time to time prescribe ; and in case the tax so assessed shaU not 
 be paid to such collector within ten days after demand,, the col- 
 lector or deputy collector, as aforesaid, shall in^itate proceedings 
 for the recovery of the' tax, as hereinbefore provided^ which said 
 tax shall be a lien upon said cotton from the time when, said Tax to be a lien, 
 assessment shall be made : Provided, That all cottos sold by or 
 on account of the government of the United States shall be free Cothp eoid on 
 
 , ■/., i> r* 1 n 1 1 A n aooount. of the 
 
 and exempt from duty at the time ot and alter the. sale thereof unitei states ^x- 
 and the same shall be marked free, and the purchaser furnished °"'*'*' ^ 
 
 with such a bilUof sale as shall clearly and accurately describe 
 the same, which shall be deemed and taken to be - a permit au- 
 thorizing the sale or removal thereof. 
 
 Sec. 178. And be it further enacted. That consuls of foreign ftom income tax in 
 countries in the United States, who are not citizens thereof, shall "''»'" ™=™- 
 be, and hereby are, exempt from any income tax imposed by this 
 act which may be derived from their official emoluments, or from 
 property in such countries : Provided, That the governments 
 which such consuls may represent shall extend similar exemption 
 to consuls of the United States. 
 
 Sec. 179. And be it further enacted, [That, where it is not other^ July is, isee. 
 wise provided for, it shall be the duty of the collectors, in their collectors t» 
 
 ^, .... . ,, , , ,1 . -I . prosecute for flnefl, 
 
 respective districts, and they are hereby authcffized, to prosecute penalties, and for- 
 for the recovery of any sum or sums that may be forfeited ; and *■«''"■**• 
 all fines, penalties, and forfeitures which may be imposed or in- 
 curred by virtue of this act shall and may be sued for and re- where suits may 
 covered, where not otherwise provided, in the name of the United ° ""^ 
 States, in any proper form of action, or by any appropriate form 
 of procee"aing, before any circuit or district court of the United 
 States for the district within which said fine, penalty, oT? forfeiture 
 may have been 'incurred^ or before any court of competent juria-i 
 diction. And where not otherwise provided for, such share as the what amount to 
 Secretary of the Treasury shall, by general regulations, provide, era'Xn'therehM 
 not exceeding one moiety nor more than five thousand dollars in been a judgment; 
 any one case, shall be to the use of the person, to be ascertained 
 by the court which shall have imposed or decreed any such fine, 
 penalty, or forfeiture, who shall first inform of the c^use, matter, 
 or thing whereby such fine, penalty, or forfeiture, shall have been 
 incurred ; and when any sum is paid without suit, or before judg- whenpayment 
 ment, in lieu of fine, penalty, or forfeiture, and a share of the same suit'or before' jud«- 
 is claimed by any person as informer, the Secretary of the Treas- "™'- 
 ury, under general regulations to be by him prescribed, shall de- 
 termine whether any claimant is entitled to such share as above 
 limited, and to whom the same shall be paid, and shall make pay- 
 ment accordingly. It is hereby declared to be the true intent and 
 
104 
 
 When the light meaning of the present and all previous provisions of internal rev- 
 wstTriif the'ta^ enue acts granting shares to informers that no right accrues to or 
 foimer. jg vested in any informer in any case until the fine, penalty, or for- 
 
 feiture in such case is fixed by judgment or compromise and the 
 amount or proceeds shall have been paid, when the informer shall 
 become entitled to his legal share of the sum adjudged or agreed 
 Power to remit upon and received: Provided, That nothing herein contained 
 fcctod.*"' °°' °^' shall be construed to limit or affect the power of remitting the 
 whole or any portion of a fine, penalty, or forfeiture conferred on 
 Commissioner the Secretary of the Treasury by existing laws. The Coramis- 
 S ""Thetoer sioner of Internal Revenue shall be, and is hereby, authorized and 
 pending in court empowered to compromise under such regulations as the Secr&- 
 or othorwisa ^^ ^^ ^^ Treasury shall prescribe, any case arising under the 
 internal revenue laws, whether pending in court or otherwise. 
 What conrta to The several circuit and district courts of the United States shall 
 hare junsdiotion. {jgye jurisdiction of all offences against any of the provisions of 
 In civil actions this act committed within their several districts. Provided, That 
 for penalty, when whenever in any civil action for a penalty the informer may be 
 
 informer may be a, r* ■, ^ • -, • i ii 
 
 ivitnuBB, the other a Witness lor the prosecution, the party against whom such penalty 
 party may be also, jg g]aiine(l may be and shall be admitted as a witness on his own 
 Penalty for re- behalf. Every person who shall receive any money or other valu- 
 d^'^'th " t"°? ""■ ^bls thing under a threat of informing or as a consideration for not 
 forming, or for not informing against any violator of this act, shall, on conviction there- 
 informing, pf^ jjg pmiished by a fine not exceeding two thousand dollars, or by 
 imprisonment not exceeeding one year, or both, at the discretion 
 of the court, with costs of prosecution.] < 
 Debts contracted Sec. 180. And he it further enacted, That any person liable 
 in the sale of arti- and required to pay any tax uppn any article, goods, wares, mep- 
 to eVade tax, to be chandise, or manufactures, as herein provided, shall sell, or cause 
 ''""'• or allow the same to be sold, before the tax to which such article^ 
 goods, wares, merchandise, or manufacture is legally liable is paid 
 with intent to avoid such tax, or in fraud of the revenue herein 
 provided, any debt contracted in the sale of such article, goods, 
 wares, merchandise, or manufactiires, or any security given there- 
 for, unless the same shall have been bond fide transferred to the 
 hands of an innocent holder, shall be entirely void, and the dol- 
 lection thereof shall not be enforced in any court. A,nd if any 
 such article, goods, wares, merchandise, or manufacture has been 
 paid for, in whole or in part, the sum so paid shall be deemed 
 forfeited, and any person who will sue for the same in an action 
 of debt shall recover of the seller the amount so paid, one half to 
 his own use and the other half to the use of the United States. 
 1 [Sec. 181 made an appropriation for internal revenue ex- 
 penses for the fiscal year 18^4 - 6 ; and its provisions are ob- 
 solete.] 
 March 8, 1865. " [Sec. 4. And be it further enacted. That it shall be the duty of 
 ^Collectors to^Mt such of the collectors of internal revenue as the Secretary of the 
 agents. Treasury may direct to act as disbursing agents to pay the afore- 
 said expenses without increased compensation therefor, and to 
 give good and sufficient bonds and sureties for the faithful per- 
 formance of their duties as such disbursing agents, in such sum 
 and form as shall be prescribed by the First Comptroller of the 
 Treasury, and approved by the Secretary.] 
 The word State ^T^G. 182. And be it further enacted. That wherever the word 
 to include Terri- State is used in this act, it shall be construed to include the Tee* 
 
105 
 
 ritories and the District of Columbia, where such construction is tones and District 
 neiseSsary to. carry out the provisions of thi§ act. 
 
 [Sec. 16. And be it further enacted, That all provisions of any Repeal ofiucon 
 former act inconsistent with the provisions of this act are hereby si^tent proTisiona. 
 repealed : Provided, howiver, That no duty imposed by any pre- 
 vious act, which has become due or of which return has been or 
 ought to be made, shall be remitted or released by this act, but 
 the same shall be collected and paid, and all fines and penalties 
 heretofore incurred shall be enforced and collected, and all offences ^'""8 clause, 
 heretofore committed shall be punished as if this act had not been 
 passed ; and the Commissioner of Internal Kevenue, under the 
 direction of the Secretary of the Treasury, is authorized to make 
 all necessary regulations and to prescribe all necessary forms and Regulation and 
 proceedings for the collection of such taxes and the enforcement *'™^' 
 of such fines and penalties lor the execution of the provisions of 
 this act.] 
 
 [Sec. 18. And he it further enacted. That this act shall be in March s, 1865. 
 force and effect on and after the first day of April, in the year T,h6ii STuik^effec^ 
 eighteen hundred and sixty-five, unless otherwise provided by 
 this act ; and the licenses herein provided for shall take effect 
 on the first day of May next.] 
 
 An Act authorizing the Seeretary of the Treasury to appoint Assistant Assessors 
 of Internal Revenue, 
 
 Be it enacted hy the Senate and House of Representatives of Jan. 15, 1866. 
 the United, States of America in Congress assembled, That the _ Secretary of 
 Secretary of the Treasury is hereby authorized to appoint any point assistant as- 
 assistant assessors of internal revenue now provided by law. 
 
 Appeoved, January 15, 1866. 
 
 An Act to declare the Meaning of certain Parts of the Internal Revenue Act, ap- 
 proved June thirty, eighteen hundred and sixty-four, and for other Purposes, 
 
 Be it enacted by the Senate and House of Representatives of the March 10,1866. 
 United States of America in Congress assembled, That in section 
 one hundred and twenty of the act entitled " An act to provide in- 
 ternal revenue to support the government, to pay interest on the 
 public debt, and for other purposes," approved June thirty, eighteen 
 hundred and sixty-four, the words " aU dividends in scrip, or 'IMniienas in 
 money thereafter declared due, and whenever the same shall be thereafter declared 
 payable, to stockholders, policy-holders, or depositors," are hereby ^^^ '° °"™ 
 declared to mean all dividends in scrip or money wherever pay- 
 able, and all stockholders, policy-holders, depositorg, or parties 
 whatsoever, including non-residents, whether citizens or aliens. 
 
 Sec. 2. And be it further enacted. That in section one hun- The word "stock 
 dred and twenty-two of said act, the word « stockholders " is snih'™" "'interest 
 hereby declared to mean all persons or parties whatsoever that *'^-''' *° "'«™ 
 are or may be stockholders; "including non-residents, whether 
 citizens or aliens ; and the words " all such interest or coupons, 
 . dividends or profits, whenever the same shall be payable," are 
 herijbv declared to apply to aU such interest or coupons, dividends 
 
106 
 
 or profits, -wherever the same are or may be payable, and to whafr 
 soever party or person the same are or may be payable, includiBg 
 non-residents, whether citizens, or aliens. 
 
 fBy Section 9 (&a) of the act of July 13, 1866, the following 
 was substituted for the third, fourth, and fifth sections of the act 
 of March 10, 1866.] 
 July 13, 1866. Sec. 9. (Ms.) And be it further enacted, That it shall be the 
 
 Persons .making duty of all persons required to make returns or lists of income and 
 &e"to°dec°areTn articled Or objects charged with an internal tax, to declare in such 
 what values the retums or lists whether the several rates and amounts Iherein 
 turns are given. Contained are stated according to their, values in legal tender cur- 
 rency, or according to their values in coined money j and in case 
 Penalty for re- of neglect or refusal so to declare'to the satisfaction of the assist' 
 fusai or neglect eo ^^^^ assessor receiving such returns or lists, such assistant assessor 
 is hereby required to make returns or lists for such persons so 
 neglecting or refusing, as in cases of persons neglecting or refus- 
 ing to make the returns or lists required by the acts aforesaid, 
 and to assess the duty thereon, and to add thereto 'the amount of 
 penalties imposed by law in cases of such neglect or Refusal, 
 «t^?°in"oinS "^^ whenever the rates and amounts contained in the 'returns or 
 money to be re- lists as aforesaid, shall be stated in coined money, it shall be the 
 fenTJn i^^tender ^uty of each assessor receiving the same to reduce such rat^s and 
 currency. amounts to their equivalent in legal tender currency, according to 
 
 the value of such coined money in said currency for the time 
 Lists f&mifihed Covered by said retums. And the lists required by law to be 
 to collectors by as- furnished to collectors by assessors shall in all cases contain the 
 amoimts ta legal Several amounts of taxes or duties assessed, estimated, or valued 
 Wer currency j^ jggjj tender Currency only. 
 
 An Act to reduce Internal Taxation and to amend an Act entitled "An Act to pro- 
 vide Internal Revenue to support the Govemtnent,to pay Interest on the public Debt 
 and flir other Purposes," approved June thirtieth, eighteen hundred and i^y- 
 fiur, and Acts amendaiary thereof. 
 
 Be it enacted hy the Senate and House of Representatives of the 
 
 After August 1, United States of America in Congress assembled, That on and after 
 
 S**ToSnd"to tlie fii'st day of August, eighteen hundred and sixty-six, in lieu of 
 
 be paid on all cot- the taxcs on Unmanufactured cotton, as provided in " An act to pro- 
 
 the u£"state^ vide internal revenue to support the government, to pay interest 
 
 on the public debt, and for other purposes," approved June thir* 
 
 tieth, eighteen hundred and sixty-four, as amended by the act of 
 
 March third, eighteen hundred and sixty-five, there shall be paid 
 
 by the producer, owner, or holder, upon all cotton produced 
 
 within the United States, and upon which no tax has been levied, 
 
 j)aid or cqllected, a tax of three cents per pound, as hereinafter 
 
 Weight, how 85- provided ; and the weight of such cotton shall be ascertained by 
 
 certaine . deducting four per centum for tare from the gross weight of each 
 
 Tax to be a lien, bale or package ; and such tax shall be and remain a lien thereon, 
 
 in the possession of any person whomsoever, from the time when 
 
 No drawback on this law takes effect, or such cotton is produced as aforesaid until 
 
 law cotton, &o. j.jjg g^^j^g ^jj^^jj ^^^^ ^leen paid ; and no drawback shall, in any case, 
 
 be allowed on raw or unmanufactured cotton of any tax paid 
 
 No tax on !m- thereon when exported in the raw or unmanufactured condition. 
 
 5m paidan toport But no tax shall be imposed upon any cotton imported from other 
 
 *"'y countries, and on which an import duty shall have been paid. 
 
- 107 
 
 Sbc. 2. And he it further enacted, Tliat the aforesaid tax Tax to te leticd 
 upon cotton shall be levied by the assessor on the producer, owner, owner'.'or'hoider'' 
 or holder thereof. And said tax shall be paid to the collector of 
 internal revenue within and for the collection district in which to be paia be- 
 said cotton shall have been produced, aiid before the same shall SoTed"to)m'* «m 
 have been removed therefrom, except where otherwise provided aJ|Wot. 
 in this act ; and every collector to whom any tax upon cotton tsAM"bMn^iid, 
 shall be paid shall mark the bales or other packages upon which '" *" m"''**- 
 the tax shall have been paid, in such manner as may clearly indi- 
 cate the payment thereof, and shall give to the owner or other 
 person having charge of such cotton a permit for the removal of Permit for «- 
 the same, stating therein the amount and payment of the tax, Sid to 'state wSl 
 the time and place of paymeiit, and thfe weight and marks upon 
 .the- bales and packages, so that the same may be fully identified; 
 and it ishall be the duty of every such collector to keep clear and 
 sufiicient records of all such cotton inspected or marked, and of Keoords to be 
 all marks and identifications thereof, and of all permits for the inspected "°and 
 removal of the same, and of all his transactions relating thereto, packed, and of 
 and he shall make full returns thereof, mcmthly, to the Commis- Monthly retuma 
 Bioner of Internal Revenue. *° CommiMioner, 
 
 Sec. 3. And be it further enacted, That the Commissioner of Commissioner to 
 Internal Revenue is hereby authorized to designate one or more ^{fSj^strictwhe™ 
 places in each collection district where an assessor or an assistant cotton may be 
 assessor and a collector or deputy collector shall be located, and ^liei. ""* 
 where cotton may be brought for the purpose of being weighed 
 and appropriately marked : - Provided, That it shall be the 
 duty of the assessor or assistant assessor and the collector or Cotton to fie as- 
 deputy collector to assess and cause to be properly marked the whereyer it fa, If 
 cotton wherever it may be in said district, provided their neces- traTeiung expenses 
 
 •' ^ - ■ 1 1 . 11/1 of assessor and col- 
 
 sary travelhng expenses to and irom said designated place, tor lector are paid by 
 that purpose, be paid by the owners thereof. owner. 
 
 Sec. 4. And be it further enacted, That all cotton having been i^f" cotton 
 weighed and marked as herein provided, and for which permits btm one'distrioi 
 shall have been duly obtained of the assessor, may be removed to another without 
 
 A . -.. • . 1 > 1 • 1 1 11 11. prepayment oftax. 
 
 from the district in which it has been produced to any one other dis- 
 trict, without prepayment of the tax due thereon, upon the execu- 
 tion of such transportation bonds or other security and in accord- Transportation 
 ance with such regulations as shall be prescribed by the Commis- ''°*' 
 sioner of Internal Revenue, subject to the approval of the Secretary 
 of the Treasury. The said cotton so removed shall be delivered ""'^J' *° ^ *f" 
 to the collector of internal revenue or his deputy forthwith upon upon arrirai^nd 
 its arrival at its point of destination, and shall remain subject to le^'" until tax is 
 his control until the taxes thereon, and any necessary charges of 
 custody thereof, shall have been paid, but nothing herein con- 
 tained shall authorize any delay of the payment of s^aid taxes for 
 more than ninety days from the date of the permits; and when inntoeJytays!'*''* 
 cotton shall have been weighed and marked for which a permit . Assessor grant- 
 shall have been granted without prepayment of the tax, it shall ou%«™ymert'of 
 be the duty of the assessor granting such permit to give immedi- tax, to notify coi- 
 
 "^ . •'. , .^ ^ "., ■ S i. i- • J. 1 !• lector of district to 
 
 ate notice of such permit to the collector ot internal revenue tor which cotton is to 
 the district to which said cotton is to be transported, and he shall thereof'™Md°''to 
 also transmit therewith a statement of the taxes due thereon, and transmit state- 
 ef the bonds or other securities for the payment thereof, and he Si^'bonS, fc^f* 
 shall make full returns and statements of the same to the Commis- .lieturnstoCom- 
 sioner of Internal Revenue. 
 
108 
 
 ■After September SeC. 5. And he it farther ejiocterf, That it shall -be unlawful 
 to^^®,i,^e'S''fiS^from and after the first day of September, eighteen hundred and 
 the district in sixtv-six, for the owner, master, supercargo, agent, or other pei> 
 
 which produced, ,., /. if-ij 
 
 Hniess bales, &c.J SOU havmg charge of any vessel, or lor any railroad company, or 
 
 men^t"? toi'^a^'d other-transportation company, or for any common carrier, or other 
 
 permit for remoT- person, to convey, or attempt to convey, or transport any cotton, 
 
 ■^ ' the growth or produce of the United States, from any point in 
 
 the district in which it shall have been produced, unless each bale 
 
 or package thereof shall have attached to or accompanying it the 
 
 proper marks or evidence of the payment of the revenue tax and 
 
 a permit of the collector for such removal, or the permit of the 
 
 assessor, as hereinbefore provided, under regulations of the Com- 
 
 nortobe trans- missioner of Internal Revenue, subject to the approval of the 
 
 state In whtahft'is Secretary of the Treasury, or to convey or transport any cotljon 
 
 produced to any from any State in which cotton is produced to any port or place 
 
 itaSe'withontcer- in the United States, without a certificate from the collector of 
 
 tificate from col- internal revenue of the district from which it was brought, and 
 
 lector that tax has ,, ., -, j~i .. pt it?- 
 
 be«n paid or per- such Other evidence as the Commissioner ot Internal Kevenue,,, 
 mit given. Subject to the approval of the Secretary of the Treasury, may 
 
 prescribe, that the tax has been paid thereon, or the permit of the 
 assessor as hereinbefore provided, and such certificate and evi- 
 Certificate to be dence as aforesaid shall be furnished to the collector of the district 
 mit obtoined be- to which it is transported, and his permit obtained before landing, 
 id^&o""" "^ '*'"'" discharging, or delivering such cotton at the place to which it iSi 
 transported as aforesaid. And any person or persons who shall 
 Penalty for vio- violate the provisions of this act in this respect, or who shall con- 
 tiou thereof. ^^^ ^^ attempt to con^cy from any State in which cotton is pro- 
 duced to any port or place without the United States any cotton 
 upon which the tax has not been paid, shall be liable to a penalty 
 of one hundred dollars for each bale of cotton so conveyed or 
 transported, or attempted to be conveyed or transported, or to im-. 
 Vessels and ye- prisonment for not more than one year, or both ; and all vessels 
 
 uicIgs to 1)6 liftbls V ' ' - 1 
 
 to forfeiture. and vehicles employed in such conveyance or transportation shall, 
 
 be liable to seizure and forfeiture, by proceedings in any court of 
 the United States having conlpetent jurisdiction. And all cotton 
 f •t'd'toi;h°n°*°d ^° shipped or attempted to be shipped or transported without pay- 
 states, ment of the tax, or the execution of such transportation bondi or 
 other security, as provided in this act, shall be forfeited to the 
 United States, and the proceeds thereof distributed according to 
 the statute in like cases provided. 
 Drawback upon Sec. 6. And he it further enacted, That upon articles manufac- 
 ciusireiy of cotton, tured cxclusively from cotton, when exported, there shall be 
 " Amountofdraw- allowed as a drawback an amount equal to the internal tax which 
 iMok; shall have been assessed and paid upon such articles in their 
 finished condition, and in addition thereto a drawback or allow- 
 ance of as many cents per pound upon the pound of cotton cloth, 
 yarn, thread, or knit fabrics, manufactured exclusively from cotton 
 and exported, as shall have been assessed and paid in the form 
 of an internal tax upon the raw cotton entering into the manufac- 
 ture of said cloth or other article, the amount of such allowance or 
 how to beascer- drawback to be ascertained in such manner as may be prescribed 
 by the Commissioner of Internal Revenue, under the direction of 
 Repeal of former the Secretary of the Treasury ; and so much of section one hun- 
 fcK^nma*- drcd and seventy-one of the act of June thirty, eighteen hundred 
 u&ctured cotton, and sixty-four, " To provide internal revenue to support the gov- 
 
109 
 
 emment, to pay interest on the public debtj and for other pur- 
 poses," as now provides for a drawback on manufactured cotton, 
 is hereby repealed* 
 
 Sec. 7. And be it further enacted. That it shall be the duty of Persons, firms, 
 every person, firm, or corporation, manuiacturmg cotton tor any i„g cotton in dis- 
 purpose whatever, in any district where cotton is produced, to ^u" ^4''*^ '"' t um 
 return to the assessor or assistant assessor of the district in which to asEe'ssor, month- 
 such manufacture is carried on, a true statement in writing, mentundS'ol't'hr 
 signed by him, and verified by his oath or affirmation, on or before 
 the tenth day of each month ; and the first statement so rendered lirat statement 
 shall be on or before the tenth day of August, eighteen hundred au^is™ 10, isefi, 
 and sixty-six, and shall statp the quantity of cotton which such and to giye what. 
 manufacturer had on hand and unmanufactured, or in process of 
 _ manufacture, on the first day of said month ; and each subsequent 
 statement shall show the whole quantity in pounds, gross weight. Subsequent 
 
 of cotton purchased or obtained, and the whole quantity consumed ^^tementstoshow 
 by him in any business or pi-ocess.of manufacture during the last 
 preceding calendar, month, and the quantity and character of the 
 goods manufactured therefrom ; and every such manufacturer or Manufooturera, 
 consumer shall keep a book, in which he shall enter the quantity, *h;fentrie8''tff'hJ 
 in pounds, of cotton which he has on hand on the first day of made therein. 
 August, eighteen hundred and sixty-six, and each quantity or lot 
 purchased or obtained by him thereafter ; the time when, and the 
 party or parties from whom the same was obtained ; the quantity 
 of said cotton, if any, which is the 'growth of the collection dis- 
 trict where the same is manufactured ; the quantity, if any, which 
 has not been weighed and marked by any officer herein authorized 
 to weigh and mark the same ; the quantity, if any, upon which 
 the tax had not been paid, so far as can be ascertained, before the 
 manufacture thereof ; and also the quantities used or disposed of 
 by him from time to time in any process of manufacture or other- 
 wise, and the quantity and character of the product thereof, which 
 book shall, at all times during business hours, be open to the in- Books to be open 
 spection of the assessor, assistant assessors, collector or deputy ^se8?oi?r°''coiieo- 
 coUectors of the district, inspectors, or of revenue agents ; and 'ors, and reTenua 
 such manufacturer shall pay monthly to the collector, within the ^lax'to be paid 
 itime prescribed by law, the tax herein specified, subject to no moi'iiiy. 
 deductions, on all cotton so consumed by him in any manufacture, 
 and on which no excise tax has previously been paid; and every 
 such manufacturer or person whose duty it is so to do, who shalf 
 neglect or refuse to make such returns to the assessor, or to keep penalty for neg- 
 such book, or who shall make false or fraudulent returns, or make lect or refusal to 
 false entries in such book, or procure the same to be so done, in keep\ooks™' 
 addition to the payment of the tax to be assessed thereon, shall „ ^°' ""^'ng false 
 
 y. /. . 1 -TT - 1 <^ 11 in 1 ' ■ n &c , retums or eu- 
 
 forfeit to the United states all cotton and all products of cotton tries. 
 in his possession, and shall be liable to a penalty of not less than 
 one thousand nor more than five, thousand dollars, to be recov- 
 ^^red with costs of suit, or to imprisonment not exceeding two 
 ■ years, in the discretion of the court ; and any person or persons 
 who shall make any false oath or affirmation in relation to any Making false 
 matter or thing herein required shall be guilty of perjury, and °^^h &o-i *o te 
 shall be subject to the punishment prescribed by existing statutes ished as such.* " 
 for that offence : Provided, That nothing herein contained shall Liability for tax 
 be construed in any manner to affect the liability of any person iSurlS'"*^ ""aom 
 for any tax imposed by law on the goods manufactured from such °™''e cotton not 
 
 .^ •' J^ , •' a .. atteoted. 
 
 cotton. 
 
110 
 
 Proviaions of Sec. 8. Aiid be U further enacted. That the provisions of the act 
 
 SngLnTcbuS of Juie thirty, eighteen hundred and sixty-four, as amended by 
 
 ingtajces to apply the act of March third, eighteen hundred and sixty-five, relating 
 
 consistent heie^ to the assessment of taxes and enforcing the collection of the 
 
 "'"*■ same, and all proceedings and remedies relating thereto, shall , 
 
 apply to the assessment and collection of the tax, fines, and penal* 
 
 ties imposed by, and not inconsistent with, the provisions of the 
 
 preceding sections of this act ; and the Commissioner of Internal 
 
 Revenue, subject to the approval of the Secretary_of the Treasp 
 
 Commissioner to ury, shall make all necessary rules and regulations for ascer- 
 
 make regulations, twining the weight of all cotton to be assessed, and for approprL- ' 
 
 ately marking the same, and generally for carrying into effect the 
 
 Secretary of foregoing pTovisions. And the Secretary of the Treasury is au- 
 
 pofnt°Tn8^tore" thorized to appoint all necessary inspectors, weighers, and mark- 
 
 weighewandmark- ers of cotton, whose compensation shall be determined by the 
 
 "■ Commissioner of Internal Revenue, and paid in the same manner 
 
 as inspectors of tobacco are paid. 
 
 [Section 9 is omitted, as its provisions have been incorporate^) 
 in their proper place, into the body of the tax act. The section 
 that should have been numbered 10 is engrossed as 9, thus giving 
 two of the same number. The parts of this section not already 
 hereinbefore printed in their proper connection, are as follows:] 
 Repeal of sec- Sec. 9. (his.)' And he it further enacted, That sections two, 
 and"^' of^the iot ^^^j eight, nine, ten, and twelve of the act entitled "An act to amend 
 of March 3, 1865. an act entitled ' An act to provide internal revenue to support the 
 government, to pay interest on the- public debt, and for other pur- 
 poses,' approved June thirtieth, eighteen hundred and sixty-four," 
 approved March third eighteen hundred and sixty-five, be, and 
 the same are hereby repealed. ^^ 
 
 Articles exempt Sec. 10. And he it further enacted, That from and after the 
 ™ ■ passage of this act the articles and products hereinafter enu^ 
 
 , merated shall be exempt from internal tax : alum ; aluminum 
 
 aluminous cake, patent alum, sulphate of alumina, and cobalt 
 aniline and aniline colors ; animal charcoal,, or carbon ; anvils 
 , articles manufactured in institutions for the blind, and in institu- 
 
 tions for the deaf and dumb, which are sold to aid in their sup 
 port, or the support of the pupils ; barrels and casks, other than 
 those used for the reception of fluids ; packing boxes made of 
 wood; and boxes of wood or paper for friction matches, cigar 
 lights, and wax tapers ; beeswax, crude or unrefined ; bi-chromate 
 and prussiate of potash ; bleaching powders ; blue vitriol ; bora?, 
 and boracic acid; brass not more advanced than rods or sheets; 
 brick, fire-brick, draining-tiles, cement, drain and sewer pipe?, 
 earthen and stone ' water-pipes, retorts and tiles made of clay.; 
 bristles; brooms made from corn, brush, or palm-leaf ;' building 
 stone of all kinds, including slate, marble, freestone, and soap- 
 stone, and rock and ground gypsum; bunting and flags of the 
 United States, and banners made of bunting of domestic manu- 
 facture ; burrstones, miUstones, and grindstones, rough or wrought ; 
 candle wicking ; chronometers ; coffins and burial cases ; cop- 
 peras ; copper, lead, and tin, in ingots, pigs, or bars ; copper and 
 yellow sheathing metal, not more advanced 'than rods or sheets; 
 , crates, and grain or farm baskets made of splints ; crucibles of 
 all kinds; crutches and artificial limbs, eyes, and teeth; dee?-* 
 ekins, smoked, or not oil dressed ; feather beds, mattresses, pal- 
 
Ill 
 
 liasses, bolsters, and pillows ; fertilizers of all kinds ; flasks and Articim ezemv 
 patterns used by founders ; flax and the manufactures thereof; ""^ ^ 
 flavoring extracts solely for cooking purposes ; German silver in 
 bars or sheets; gold leaf and gold foU; hemp and jute prepared 
 for textile or felting purposes; hulls of ships said other vessels; 
 illuminating gas manufactured by educational institutions for their 
 own Tise exclusively; India-rubber springs used exclusively for 
 railroad cars ; iron bridges, and castings for iron bridges ; iroti 
 drain and sewer pipes ; keys, actions, and Etrings for musical in- 
 struments'; litharge and orange mineral; machines driven by 
 horse power and used exclusively for cutting firewood, staves, and 
 shingle bolts ; and hand-saws ; magnesium, calcined magnesia, 
 and carbonate of magnesia ; malleable iron castings, unfinished ; 
 manganese ; masts, spars, ship and vessel blocks, and tree-nail 
 wedges and deck plugs,, cordage, ropes, and cables made of 
 vegetaMe fibre ; medicinal and mineral waters, of all kinSs, sold 
 in bottles or from fountains, and mead ; mounting and machin- 
 ery of /telescopes for astronomical purposes ; mills and machinery 
 for the manufacture of sugar, sirup, and molasses from sorghum, 
 imphee, beets and corn ; mineral coal of all kinds, and peatj mon- 
 uments of stone of all kinds, not exceeding in value the sum 
 of one hundred dollars: Provided, That monuments exceeding Monumenti. 
 the value aforesaid, erected by public or private contributions 
 to commemorate the service -of Union soldiers who have fallen in 
 battle, shall be exempt from taxation ; mouldings for looking- 
 glasses and picture frames ; muriatic, nitric, and acetic acids ; 
 nickel, quicksilver, and sodium ; nitrate of lead ; oakum ; original 
 paintings, statues, and groups of statuary and casts made thereof 
 tfj the artist from the origin:al designs; oxide of zinc; paints, 
 painters' and paper stainers' colors ; printing paper of all de- 
 scriptions, and tarred paper for roofing and other purposes ; books, 
 maps, charts, and all printed matter, and book-binding; paraflSne ; 
 paraffine oil, not exceeding in specific gravity thirty-six degrees 
 Baume's hydrometer, a residuum of distillation or the products 
 thereof; lubricating oil made from crude petroleum, coal, or shale, 
 not exceeding in specific gravity ' thirty-six degrees 6aum6's 
 hydrometer : Provided, That such oil shall be subject to the same LatnoaUog oa 
 inspection as illuminating oil.; crude petroleum, and crude oil the ™'>J«'' *" impeo- 
 product of the first and single distillation of coal, shale, asphaltum, ' ' 
 peat, or other bituminous substances ; photographs or any other 
 sun picture, being cc^ies of engravings or works of art, when the 
 same are sold by the producer at wholesale at a price not exceed- 
 ing fifteen cents each, or are used for the illustration of books ; 
 pickles when sold by the gallon and not contained in glass pack- 
 ages ; pig-iron ; muck bar ; blooms, slabs, and loops ; ploughs, 
 cultivators, harrows, straw and hay cutters, planters, seed-drills, 
 'boi"«e-rakes, hand-rakes, cotton gins, grain cradles, and winnowing- 
 mills ; pot and pearl ashes ; productions of stereotypers, lithogra- 
 phers, engravers, and electrotypers ; putty ; quinine, morphine, 
 and other vegetable alkaloids, aild phosphorus ; railroad iron, and 
 railroad iron r&Tolled ; railroad diairs and fish plates ; railroad, 
 boat, and ship spikes ; axe polls ; iron axles ; shoes for hjorses, 
 >mutes, and oxen ; rivets, horseshoe nails, nuts, washers, and bolts ; 
 vises, iron chains and anchors; when such articles are inade 
 of wrought iron which has previously paid the tax or duty assessed 
 
112 
 
 ' Articles exempt thereon ; reapers, mowers, threshing machines, and separators ; 
 ftom tax. ^^^ shellers and wooden ware ; cotton and haj presses ; repairs 
 
 of articles of all kinds ; residuums, the product of mineral, vege- 
 table, or animal substances, drawn from stills after distillation; 
 Roman and water' cements, and lime ; roofing slate, slabs, and tiles ; 
 \ saleratus, sal soda, caustic soda, crude soda, alumino-silicate of 
 soda ; aluminate of soda ; bi-carbonate of soda ; and silicate of 
 soda ; sails, tents, awnings, and bags made by sewing from fabrics 
 or other articles upon which a duty or tax has been paid ; and bags 
 made of paper ; saltpetre ; salts of tin ; silex used in the manu- 
 facture of glass ; soap, valued at not above three cents per pound ^ 
 ■ spelter ; spindles and castings of all descriptions made specially 
 for locks, safes, looms, spinning machines, steam engines, hot 
 air and hot wafer furnaces, and sewing machines, and not sold 
 or used for any other purposes, and upon which a tax is assessed 
 •and paid on the article of which the casting is a part ; spokes, 
 hubs, bows, and felloes ; poles, shafts, arms and wheels not ironed 
 or finished, for carriages or wagons ; wooden handles for ploughs, 
 and for other agricultural, household, and mechanical tools and 
 implements ; and pail and tub ears and handles ; and wooden 
 - tanks, and cisterns for crude mineral oil ; starch ; steel, made 
 from iron advanced beyond muck bar, blooms, slabs, or loops, 
 in ingots, bars, rails, made and fitted for railroads, sheet, pUte, 
 coil, or wire, hoop-skirt wire covered or uncovered ; car wheels, 
 thimble skeins and pipe boxes, and springs,, tire and axles 
 made of steel used exclusively for vehicles, cars, or loco- 
 motives ; and clock springs, faces and hands ; stoves, com- 
 posed in part of cast iron and in part of sheet iron, or of soap- 
 stone, firebrick, or freestone, with or without cast iron or sheet 
 iron : Provided, That the cast and sheet iron shall have 
 paid the tax or duty previously assessed thereon; sugar, 
 molasses, or sirup made from beets, com, sugar maple, or 
 from sorghum, or imphee ; sulphate of barytes ; sulphur ; flowers 
 of sulphur and sulphur flour ; tar and crude turpentine ; tin cans 
 used for preserved meats, flsh, shell-fish, fruits, vegetables, jams, 
 jellies, paints, oils, and spices ; umbrellas and parasols, /and sticks 
 and frames forthe same ; value of bullion used in the manufacture 
 of wares, watches, and watch-cases, and bullion prepared for the 
 use of platers and watchmakers ; vegetable, animal, and fish oils 
 of all descriptions, not otherwise provided for, including red oil, 
 oleic acid, and admixtures of the same with parafiine oil, not 
 exceeding in specific gravity thirty-six degrees Baumd's hydrom- 
 eter ; verdigris ; vinegar ; white and red lead ; whiting ; Paris 
 white ; window glass of. all kinds ; wine made of grapes, currants 
 or other fruits, and rhubarb ; wire made from^wire less than num- 
 ber twenty wire gauge, upon which a tax has been assessed and 
 paid as wire, and no manufactured wire shall pay a greater tax 
 than that imposed on number twenty wire gauge ; yarn and warp 
 for weaving, braiding, or manufacturing purposes exclusively ; 
 yeast and baking powders ; zinc, in ingots or sheets : Provided 
 
 Exemptions con- further, That the exemptions aforesaid §hall, in all cases, be con- 
 6^'oifl^."'''''^' '^ fined exclusively to said articles in the state and condition specified 
 in the foregoing enumeration, and shall not extend to articles in 
 any other form, nor to manufactures from said articles. 
 
 Montwy lists to Sec. 11. And be it further enacted, That all lists or returns 
 
113 
 
 required to be made monthly, by any person, firm, company, bo made iiefore the 
 corporation, or party whatsoever, liable to tax, shall be made on or m"nth|'^and 'th« 
 before the tpnth day of each and every month, and tax assessed tax pau before tfle 
 oe due thereon shall be certified or returned by the assessor to the "" '''■ 
 collector on or before the last day of each and every month. 
 And all lists or returns required "to be made quarterly, and all Quarterly and 
 other lists or returns, fdr which no provision is otherwise made, "'ber iists, wbcn 
 shall be made on or before the tenth day of each and Qv.ery paid'! '" '"°'' 
 month in which said list or return is required to be made, or sue- ,- 
 ceeding the time when the tax may be due and liable to be 
 assessed, and the tax thereon shall be certified or returned as 
 herein provided for monthly iists or returns. And the tax shall 
 be due and payable on or before the last day of each and 
 Bv^ry month. And in case said tax is not paid 'on or before the xenper cent, tn 
 last day of each and every month, the collector shall add ten ^^ added, if tax 
 per centum thereto : Provided, That notice of the time when "'Notice^thTt S 
 such tax shall become due and payable shall be given in K '^"°' ^°'^ '" •>• ' 
 mch manner as shall be • prescribed by the Commissioner of 
 Tnternal Revenue ; and if said tax shall not be paid on or be- 
 fore the last day of the month as aforesaid, it shall be the duty of 
 said collector to demand payment thereof, with ten per centum t\ ^ 
 additional thereto in the manner prescribed by law ; and if said ten per cent, air 
 ;ax and ten per centum additional are not paid within ten days '"'"""''■ 
 Tom and after such demand thereof, it shall be lawful for the 
 iollector . or . his deputy to make distraint therefor, as provided „.,.,, 
 )y law, and so much of section eighty-three of the act of June Repeal' of por- 
 hirtieth, eighteen hundred and sixty-four, as amended by the act \^°^ reiatin°™to 
 if March third, eighteen hundred and sixty-five, as relates to the tbe time of paj- 
 ime of payment and collection of tax, is hereby repealed ; and in Son of^ta. °°''"' 
 dl cases of neglect to make such lists or returns, or in case i-*™ ^ '.■> °e8- 
 f false and fraudulent returns, the provisions of existing law, tarnsa™d'faiB^ re^ 
 ,s amended by this act, shall be appUcable thereto. ^™„ appUcabie 
 
 Sec. 12. ^ra(^ 5e ii^/MrtAer e«acW, That apothecaries who man- Certain apothe- 
 ifacture, for their own dispensation and sales to consumers and to gtrded°'M'''nI'a"a- 
 ihysicians, the medicines compounded according to the United fa^tui"" under 
 States or other national pharmacopoeias, or of which the full and 
 iroper formula is published in any of the dispensatories now 
 r hitherto in common use among physicians or apothecaries, or in 
 ny pharmaceutical journal now issued by any incorporated 
 ollege of pharmacy, shall not be regarded as manufacturers under 
 bis act. But apothecaries and all other persons who manufacture . other apotheca- 
 
 .-.; . 11 f.1 1 1 IT . "®^ *°^ persons 
 
 )r the dispensing and sales or others, or who make and advertise to be deemed maa- 
 ny article, medicinal or otherwise, simple or compound, with any ^f^"'™""' 
 pecial proprietary claim to merit, or to special advantage in 
 se or effect, whether such claim be based on the properties, 
 ualities,. price, or any other distinctive or distinguishing charac- 
 iristic, whether real or pretended, of the articles so made and 
 dvertised, whether such article be or be not made according 
 ) the authorities above cited in this section, shall be regarded as 
 lanufacturers under this act. 
 Sec. 13. And be it further enacted, That no stamp tax shall be stamp tax not 
 aposed upon any uncompounded medicinal drug or chemical, nor on cMtein^^druaa 
 pon any medicine compounded according to the United States ^""^ medicines. 
 • other national pharmacopoeia, or of which the full and proper 
 innula is published in any of the dispensatories now or hitherto 
 
114 
 
 in common use among physicians or apothecaries, or in any phar- 
 maceutical journal now issued by any incorporated college of 
 pharmacy, when not sold or offered for sale, or advertised under 
 any other name, form, or guise than that under which they may 
 be severally denominated and laid down in said pharmacopoeias, 
 dispensatories, or journals as aforesaid ; nor upon medicines sold 
 to or for the use of any person, which may be mixed and com- 
 pouflded for said person according to the written receipt or pre- 
 Patent or pro- scription of any physician or surgeon. But nothing in this section 
 prietary medi- g},g^jj ^jg construed to exempt from stamp tax any medicinal arti- 
 
 cmes, &c., not . r ^ ■, , ^ , i. 
 
 exempted &om cles, whether simple or compounded by any rule, authority, or 
 stamp tax. formula, published or unpublished, which are put up in a style 
 
 or manner simi|^,r to that of patent or proprietary medicines in 
 general, or advertised in newspapers or by public handbills for 
 popular sale and use, as having any special proprietary claim to 
 merit, or to any peculiar advantage in mode of preparation, 
 quahty, use, or effect, whether such claim be real or pretended. 
 Removing or Sec. l4. And be it further enax!ted, That in case any goods or 
 concealing, &c^ commodities for or in respect whereof any tax is or shall be im- 
 tM, or any mate- posed, or any materials, utensils, or vessels proper or intended to 
 for'°makinE'*™ch ^^ made use of for or in the making of such goods or commod- 
 goods, Witt intent ities shall be removed, or shall be deposited or concealed in any 
 such" to to'^ork placc, with intent to defraud the United States of such tax, or any 
 fcrfciture thereof, part thereof, all such goods and commodities, and all such mate- 
 rials, utensils, and vessels, respectively, shall be forfeited ; and in 
 In au cases of every such case, and in every case where any goods or commod- 
 forfeitura of goods, jjies shall be forfeited under this act, or any other act of Con- 
 
 &c., the casks and _ . . , . , n -i . i i i 
 
 packages, vessels, grcss relating to the internal revenue, all and singular the casks, 
 hora'e^'^^io. used vcssels, cases Or other packages whatsoever, containing, or which 
 in removal, &o., shall have Contained, such goods or commodities, respectively, 
 
 to be forfeited, &c. , i u i «. ■ ' ii, ■ i. i 
 
 ' and every vessel, boat, cart, carnage, or other conveyance what- 
 soever, and all horses or other animals, and all things used in the 
 removal or for the deposit or concealment thereof, respectively, 
 shall be forfeited ; and every person who shall remove, deposit, 
 or conceal, or be concerned in removing, depositing, or concealing, 
 any goods or commodities for or in respect whereof any tax is or 
 Fine. shaU be imposed, with intent to defraud the United States of such 
 
 tax or any part thereof, shall be liable to a fine or penalty of not 
 exceeding five hundred dollars. 
 Search warrant, Sec. 15. And be it further enacted,. That the judge of any cir- 
 may be*iss^ura''to ''"'* "^ "^Strict court of the United States, or any commissioner 
 search premises to thereof, may issue a search warrant, authorizing any internal rev- 
 tte^revemw* "''°" ^^^^ officer to Search any premises, if such officer shall make 
 oath in writing that he has reason to believe, and does believe, 
 that a fraud upon the revenue has been or is being committed 
 upon or by the use of said premises. 
 Penalty for sell- Sec. 16. And he it further enacted, That in case any person shall 
 
 mg, &c., or receiv- „ . ,•' . ',, ,,"''^ 
 
 ing, &o., any box, scll, givc, or purchase or receive any box, barrel, bag or any ves- 
 to^how" tS^fts ^®^' package, wrapper, cover, or envelope of any kind, stamped, 
 contents have been branded, or marked in any way, so as to show that the contents 
 pSd'thereon' such <" intended contents thereof have been duly inspected, or that 
 boxes beingempty, the tax thercon has been paid, or that any provision of the in- 
 
 or baring other , ■, , itTt.,,, , 
 
 contents than tcrnal revenue laws has been comphed with, whether such stamp- 
 when marked. jjjg^ branding, or marking may have been a duly authorized act 
 or may be false and' counterfeit, or otherwise without authority 
 
115 
 
 of law, said box, barrel, bag, vessel, package, wrapper, cover, or 
 envelope being empty, or containing anything else than the con- 
 tents which were therein when said articles had been' so lawfully 
 stamped, branded, or marked by an officer of the revenue, such 
 person shall be liable to a penalty of not less than fifty nor more 
 than five hundred dollars. And any person who shall make. Penalty for mak- 
 manufacture, or produce any box, barrel, bag, vessel, package, &o.', any suS boij 
 wrapper, cover, or envelope, stamped, branded, or marked, as """''' *"'• i 
 above described, or shall stamp, brand, or mark the same, as 
 hereinbefore recited, shall, upon conviction thereof, be liable to 
 penalty as before provided in this section. And any person who 1°" doing the 
 shall violate the foregoing provisions of this section,, with intent to defraud, 
 to defraud the revenue, or to defraud any person, shall, upon 
 conviction thereof, be liable to a fine of not le(Ss than one thour Fine and impri- 
 sand nor more than five thousand dollars, or imprisonment for. not '"'■™™'- 
 less than six months, nor more than five years, or both such fine 
 and imprisonment, at the discretion of the court. And all articles 
 sold, given, purchased,- received, made, manufactured,, produced, Forfeiture of ax 
 branded, stamped, or marked in violatioa of the provisions of this 
 section, and all their contents, shall be forfeited to the United 
 States. 
 
 Sec. 17. And be it further enacted, That where any whiskey, AreoiesieciuiriBg 
 oil, tobacco, or other articles of manufacture or produce, requiring ""^soMuponas- 
 brands, stamps, or marks of whatever kind to be placed thereon, traint, without 
 shall be sold upon distraint, forfeiture, or other process provided bT'stamped ' and 
 bv law, the same not having been branded, stamped, or marked marked by the oib- 
 
 • ■111 1 /¥. IT 1 1 11 * oer Belliag, upon 
 
 as required by law, the oflicer selung the same shall, upon sale sale thereof. 
 thereof, fix or cause to be fixed the brands, stamps, or niarks so Expenses. 
 required, and deduct the expense thereof from the proceeds of 
 such sale. 
 
 Sec. 18. And be it further enacted, That manual labor schools Manual labor 
 and colleges shall not be required to pay a manufacturer's or J"*"""],' '^ marai&c- 
 special tax while the proceeds of the labor of such institutions turer's tax, wMie, 
 
 . are applied exclusively to the support and maintenance of such "' 
 institutions. 
 
 Sec. 19. And be it further enacted, That no suit shall be main- No suit to be 
 
 » tained in any court for the recovery of any tax alleged to have ti wron^uUy 
 been erroneously or illegally assessed or collected, un^il appeal J^r'1iKiea"'to" the 
 sh'&ll have been duly made to the Commissioner of Internal Rev- commissioner and 
 enue according to the provision of law in that regard, and the .^J^'**"™"" '•'''*■ 
 regulations of the Secretary of the Treasury established in pur- 
 suance thereof, and a decision of said Commissioner shall be had 
 thereon, unless such suit shall be brought within six months from Suit to be 
 the time of said decision, or within six months from the time this ^Stoe. ™''^"' 
 act takes effect : Provided, That if said decision shall be delayed Pro™o. 
 more than six months from the date of such appeal, then said suit 
 may be brought at any time within twelve months from the date 
 of such appeal. 
 
 Sec. 20. And be it further enacted, That section fifteen of the i" ports where 
 act of March three, eighteen hundred and sixty-five, entitled one'ooiiector'of i^ 
 " An act to amend an act entitled ' An act to provide internal '*""'' revenue, 
 
 xiii ayii. >■" .^1,1. one may he desig- 
 
 revenue to support the government, to pay interest on the public nated to attend t» 
 debt, and for other purposes,' approved June thirty, eighteen hun- «*»<"''»''""'■ 
 dred and sixty-four," be amended by striking out all after the 
 enacting clause, and inserting in lieu thereof the following : That- 
 
11.6 
 
 in any port of the United States in which there is more than one 
 collector of internal revenue, the Secretary of the Treasury may 
 designate one of said collectors to have charge of all matters 
 relating to the exportation of articles subject to tax under the 
 laws to provide internal revenue ; and at such ports as the Secre- 
 tary of the Treasury may deem it necessary, there shall be an 
 officer appointed by him to superintend all matters of exportation 
 Superintendents and drawback, under the direction of the collector, whose com- 
 towSMk*""" """^ pensation therefor shall be prescribed- by the Secretary of the 
 Oompensation. Treasury, but shall not exceed, in any case, an annual rate of two 
 thousand dollars, excepting at New York, where the compensation 
 shall be an annual rate of three thousand dollars. And all the 
 Books, papers, books, papers, and documents in the bureau of drawback in the 
 drawbMktobe"de' respective ports, relating to the drawback taxes paid under the 
 uvered to collector internal Tcvenue laws, shall be delivered to said collector of in- 
 cf^^intcrnaj rere- jgj.jj^j revenue ; and any collector of internal revenue, or super- 
 intendent of exports and drawbacks, shall have authority to 
 ■Whomayadmin- administer such oaths and certify to such papers as may be neces- 
 e^rtW^""™ "'"' ^^'"y u"der any rules and regulations that may be prescribed under 
 the authority herein conferred. 
 Whole bedeem- Sec. 21. And be it farther enacted, That every person, firm, or 
 tJlrt t^resurapt^o Corporation, who distils or manufactures spirits or alcohol by con- 
 evideuM thereof, tinuous distillation fi'om grain, who brews or makes mash) wort,, or 
 wash, for distillation or the production of spirits^ shall be deemed 
 a distiller, under this act. And the making or keeping by any 
 person of grain, mash, wash, or beer, prepared or fit for distillation, 
 together with the possession by such person of a still or other ap- 
 paratus capable of use for distilling, upon the same premises, shall 
 be deemed and taken as presumptive evidence that such persoQiis 
 a distiller within the meaning of this act. 
 Who to he deem- Sec. 22. And be it further enacted^ That every person, firm, or 
 ed a leotmer. corporation, who rectifies, purifies, or refines distilled spirits or 
 wines by any process, or who, by mixing distilled spirits or wiiji^ 
 •with any materials, manufactures any spurious, imitation, or com- 
 pound liquors for sale, under the name of whiskey, brandy, gin, 
 rum, wine, " spirits," or " wine bitters," or any other name, shaU 
 be regarded as a rectifier under this act. 
 Penalty for doing ^^^' ^^' ^"'^ ^* it further enacted, That if any person shall 
 ' hnsinesB as a dis- carry on the business of a distiller or rectifier without haying ffeid 
 without' Tavfng the special tax, as required by law, he shall for every such offence 
 paid the special be liable to a fine of not less than double the tax imposed upon 
 Bine. the spirits distilled, or double the special tax due for the spirits 
 
 rectified by such person or found upon the premises hereinafter 
 Imprisonment, mentioned, and to imprisonment for a term not exceeding two 
 Liquors, mate- years ; and all spirituous liquors so distilled or rectified, or owned 
 
 rials, vessels, stills, by guch person, or found as hereinafter mentioned, and all mate- 
 fee,, to be forfeit- .■' , ™ ^ , . ' ... , i, , . . 
 
 cd. rials tor making or preparing the same, and all vessels containing 
 
 the same, and all stills or other apparatus capable of being used 
 for distilling, owned by such person or found upon any premises 
 where such business shall be carried on in violation of this sec- 
 tion, shall be forfeited to the United States, and may be seized by 
 the collector or deputy collector of the district within which such 
 offence is committed. 
 Bistfliers ani Sec. 24. And be it further enacted, That every person engaged 
 
 xeetiflers to giye ju, or intending to be engaged in, the business of a distiller or 
 
117 
 
 rectifier, shall give notice in writing, subscribed by him, to the notice in wriung 
 assessor of the district within which such business is to be carried *° '^**°'<"'- 
 on, stating the name or style under which, the name or names, Notice to «tat» 
 and the place or places of residence of the person or persons by "*"'■ 
 whom, and the place where said business is to be carried on, and 
 whether of distilling or rectifying. In case of a distiller, the no- 
 tice shall also state the kind of stills, boilers, and other implements 
 to be used, the capacity of each, the name or names of the owner 
 or owners of the pr'emises'on which the distillery is or is to be 
 situated, and if such premises are leased, the terms of the lease. 
 In case of any change in the location, form, capacity, ownership. Notice to be gjv- 
 Bgency, or superintendence of such distillery, still, boilers, or other changes, and with- 
 implements, like notice shall be given, as aforesaid, witiiin twenty- '° ^^'■^ '™»- 
 four hours, of such change. Such person shall also give bond, in ^'>°* 
 form to be prescribed by the Commissioner of Internal Kevenue, 
 with sureties approved by the collector aforesaid, who may approve 
 the same if he shall be satisfied, by afiidavits made on said bond, 
 of the suiHciency of said sureties, conditioned that he will comply Conditions 
 with all the requirements of the law in relation to distilled spirits. 
 The penal sum of such bond shall not be more than double the Penaisum. 
 amount of the tax on the spirits that can be distilled by such still 
 or stills or other implements during a period of fifteen days ; 
 said collector may refuse to approve said bond when, in his judg- ■^vhen collector 
 merft, the location of the distillery is such as would enable the ™*y refuse to ap- 
 distilier to defraud the revenue, and in case of such refusal, the ''"'™ 
 distiller may appeal to the Commissioner of Internal Eevenue, Appeal, 
 whose decision in the matter shall be final. A new bond may be New bond, 
 required in case of the death, insolvency, or removal of either of 
 the sureties, or in any other contingency, at the discretion of the 
 collector. Any person failing to give the notice or bond herein- . ^^^"? ^°' ?5''" 
 before required, or giving a false or fraudulent notice, shall be or bond, 
 liable to the fine and forfeiture provided in the last preceding 
 section. 
 
 Sec. 25. And he it further enacted, That no person shall use stiiis, boilers, 
 any still, boiler, or other vessel, for the purpose of distilling in ^^ ^°' purposl 
 any buildinsr or on any premises where beer, lager beer, ale, efdistiiungincer- 
 
 \. iC p / J V • It ' » ' tain buildinss. 
 
 porter, or other fermented liquors, vinegar, or ether, are manuiac- 
 
 tu^ed or produced, or where sugars or sirups are refined, or where 
 
 liquors of any description are retailed, or any other business is 
 
 carried on, or in any dwelling-house ; and every person who shall 
 
 use such still, boiler, or other vessgl, for the purpose of distilling. Penalty for such 
 
 as aforesaid, in any building or other premises where the above 
 
 specified articles are manufactured, produced, or .other business is 
 
 carried on, or in any dwelling-house, or who shall procure the same to 
 
 be done, shall forfeit such stills, boilers, or other vessel so used, stnis. &c., to be 
 
 and all the spirits distilled, and pay a fine of one thousand dollars, forfe'tei- 
 
 or be imprisoned for not more than one year, in the discretion of Kne or impris- 
 
 the court ; and any person, who shall manufacture any still, boiler. Manufacturers, 
 
 or other vessel, to be used for the purpose of distilling, shall, before fo^ J"'/i;, remoTaj" 
 
 the same is removed from the place of manufacture, notify the col- to notify collector! 
 
 lector where such still, boiler, or other vessel is to be used or sent, 
 
 and by whom it is to be used, and of its capacity, and the time gtuij &„. „<,t ' 
 
 when the same is to be sent or set up ; and no such still, boiler, or *" ^e set up 'with- 
 
 other vessel, shall be set up without the permit in writing of the mn of collector^'* 
 
 collector for that purpose ; and any person who shall set up such 
 
118 
 
 Pensityforsodu- still, boiler, or other vessel, without first obtaining, a permit from 
 to%?enoU<S^^ the collector of the district in which such still, boiler, or other ves- 
 sel, is intended to be used, or who shall fail to give such notice, shall 
 Fine. pay in either case the sum of five hundred dollars, and shall for- 
 
 Jorfeiture. feit the distilling apparatus thus removed or set up in violation of 
 
 law : Provided, That saleratus may be made' or manufactured in 
 Saieratua. any building or on any premises where spirits are distilled : Pro- 
 
 vided further, That any boiler used in generating steam or heat- 
 genera'"g™^eam ing water to be used in such distillery may be located in any other 
 or heating water, building or on any other premises to be connected with such still 
 or boiling tubs, by suitable pipes or other apparatus, or the steam 
 from such boiler in the distillery may.be conveyed to other 
 premises to be used for manufacturing or other purposes. 
 Keetiflere and Sec. 26. And be it further enacted. That every rectifier or 
 %itiS 'to'^makt wholesale dealer in distilled spirits shall enter, daily, in a book or 
 dally certain en- books kept for the purpose, under such rules atid regulations as 
 tries in boots. ^^^ Commissioner of Internal Revenue may prescribe, the number 
 of proof gallons of spirits purchased or received, of whom pur- 
 chased and received, and the number of proof gallons sold or 
 delivered ; and every rectifier or wholesale dealer who shall neg- 
 Penaity for Dcg- lect or refuse to keep such record shall forfeit all spirits in Ms 
 ing "o krep'such possession, together with the apparatus, tools, and implements 
 "*""*• used, and be subject to a fine of five hundred dollars, or imprison- 
 
 Keotiflers to ment for not less than six months nor more than one 'year, in 
 mark name and fjie discretion of the court. And every rectifier shall mark 
 on certain pack- on each package of five gallons or more of distilled or rectified 
 "*'^' spirits sold by him, his name and place of business. 
 
 „ . , Sec. 27. And he it further enacted. That the owner Or owners 
 
 WarenouBo for . m. .n in • i i • i • 
 
 storage of bonded of any distillery shall provide, at his or their own expense,'a ware- 
 Enfe^'tn''™,"''tS bouse suitable for .the storage of bonded spirits, of [his or] their own 
 ije provided' by manufacture only ; or he or they may provide a secure room in a 
 lerSs™ ° ' suitable building, to be used as such warehouse, but no dwelling- 
 
 house shall be used for such purpose ; and no door, window, or 
 other opening shall be made or permitted in the walls thereof, 
 leading to ahy other room or building used for any other purpose) 
 or into the distillery ; and after a bond h^ been given, as hereiJi- 
 after provided, such warehouse or room, when approved by the 
 When may be Secretary of the Treasury on report of the district collector,, is 
 
 declared a bonded , , / , ■, , i , , ^ i ,. , tt . , ,., 
 
 warehouse. hereby declared to be a bonded warehouse ot the United States, 
 
 ladkepfc *"""'* and shall be used only for the storing of spirits manufactured 
 by the owner, agent, or superintendent of such distillery, and shall 
 be under the custody of the inspector as hereinafter provided; 
 and shall be kept, locked up by the proper oflBcer in charge, at all 
 Tax on spirits times, except when he shall be present; and the tax on the spirits 
 lie paid before re- storcd in such warchousc shall be paid before removal from such 
 moral. warehouse, unless removed in pursuance of law. And the owner 
 
 ecute°T generS o"" Owners of such warehouse shall execute a general bond to the 
 'wn*. United States with two or more sureties, to be approved by the 
 
 Penalty, form collector; and such bond sTiall be for not less than the amount 
 of taxes on the spirits to be covered thereby, and in such form, 
 Shall be changed *"<^ containing such conditions, as shall be approved by the Secre- 
 or renewed. tary of the Treasury, and shall be changed or renewed from time 
 
 to time in regard to the amount and sure);ies thereof, as the col- 
 lector, with the approval of the Secretary of the Treasury, may 
 require. 
 
119 
 
 Sec. 28. And be it fwrfher enacted, That g;eneral bonded ware- General bonded 
 Houses, for the storage of spirits or other merchandise allowed by rtoraE°"&c!, tSlj 
 law to be placed in bond to secure the payment of the internal beeEtabUsUeJ. 
 revenue tax thereon, or the exportation thereof, may be established 
 under such rules and regulations and upon the execution of such 
 bonds as the Secretary of the Treasury may prescribe, and shall 
 be in the immediate custody of storekeepers who shall be appointed storekeepers and 
 for that purpose, whose compensation shall be paid monthly to the "^™ '^'^^' 
 collector of the <Jistrict by the owners or proprietors of such ware- 
 house, and shall not exceed the rates which may be allowed to 
 storekeepers -of bonded warehouses established under the laws and 
 regulations relating to. customs : Provided, That any article man- 
 ufactured in a bonded warehouse established under the one hundred ,. Kemorai of ar- 
 
 -,. 'ii • /-I' 1 /.T tides manufac- 
 
 and SIX y-eighth section ot the internal revenue act of June tured iq a bonded 
 thirtieth, eighteen hundred and sixty-four, and located in any JtianSrstata'to 
 of the Atlaintic States, may be removed therefrom for transp>orta- a customs bonded 
 tion to a customs bonded warehouse at any port on the Pacific Sc° coS.°" *" 
 coast of the United States, for the purpose on^y of being exported 
 therefrom, under such rules and regulations, and upon the execu- 
 tion of such bonds or other security as the Secretary of the Treas- 
 ury may prescribe. 
 
 Sec. 29. And be it further enacted, That there shall be ap- ^^ inspector to 
 pointed by the Secretary of the Treasury an inspector for every everySiUery. 
 distillei'y established according to law, who shall take an oath Oath. 
 faithfully to perform his duties ; and who shall take an account of ^"''™' 
 all the meal and vegetable productions or other substances to 
 be used for the purpose of producing spirits, when put into the 
 mash tub or otherwise used ; and shall inspect, gauge, and prove 
 all the spirits distilled, under such rules and regulations as may be 
 prescribed by the Commissioner of Internal Revenue ; and shall 
 take charge of the bonded warehouse established for the distillery 
 in conformity to law ; and such warehouse shall be in the joint 
 custody of such inspector and. the owner thereof, his agent or 
 'Superintendent; and when any spirits shall be placed in such 
 wai-ehouse, an entry therefor, in such form as shall be prescribed piS^ fl Tuch 
 by regulations, shall jnimediately be made and signed by the warehouse to to 
 owner of said spirits, and shall have indorsed thereon a certificate ^er. "' ^ 
 of the inspector that the spirits mentioned have been duly inspected certificate of in- 
 
 , . 1 . . 1 L 11 1 ./. specter to be m- 
 
 and received in said wareriouse, ana such entry and certificate dorsed thereon. 
 shall be filed with the collector of the district ; and said inspector 
 shall not engage in any other business while employed as an e^^°^ ""the? 
 inspector, ' and shall be paid five dollars per day for the time business. 
 during which he is engaged ; and the amount of compensation Compensation, 
 thus paid for inspection shall be assessed by the assessor upon the ^^1'^,.*^"°'^"''°" 
 distiller, and returned to the collector monthly for collection ; and 
 in addition to the above compensation, such inspector shall receive ^^^^ ^^^ insnec- 
 8uch fee as may be prescribed by the Commissioner of Internal tion. 
 Revenue for each and every proof gallon of distilled spirits in- 
 spected by him and removed to the bonded warehouse, which 
 shall be paid by the distiller or owner of the spirits ; but jio com- 
 pensation shall be allowed to such inspector for more than one 
 inspection of such spirits. And in case the duties of such inspec- ''^™ assistant 
 tor shall be greater £vt any time than he can perform, upon the appdhtld."*'' *" 
 joint application of the inspector and owner of such distillery, the 
 Secretary of the Treasury may annoin^nu assistant inspector; 
 
120 
 
 and upon the refusal of the distiller to join in such application, the 
 Datiea,piy,&(!., collector shall decide as to such necessity; and such assistant in- 
 
 •peetor."* " '"' spector shall qualify in the same manner and be subject to the 
 same penalties as the inspector, and he shall be paid in the same 
 manner as. the inspector, at a rate not. exceeding the sum of three 
 dollars per day while so employed ; and in case of disagreement 
 as to the necessity of retaining the sei'vices of such assistant, be- 
 tween the owner of the distillery and the inspector, the collector 
 shall decide as to such necessity, and his decision in the matter 
 In absence of in- shall be final. And in case of absence by sickness, or from any 
 
 ipeotor, &.O., col- other cause, of such inspector or assistant, the collector may 
 
 lector may desig- _. ' ,r /»it-ii "^ 
 
 nate a person to designate 8 person to take temporary charge oi such distillery and 
 
 SiaiM™&c.""^' warehouse, who shall during such absence perform the dutieSj 
 
 receive the same rate of pay, and be paid in the same manner, as 
 
 said inspector or assistant for the time he may be so employed:'. 
 
 Penalty for Provided, That the owner, agent, or superintendent of any dis- 
 
 riais^'fo^°'mairinK cillery who shall use, cause or permit to be used, any materials 
 
 spirits, for distil- for the purposc of producing spirits, or shall distil or remove any 
 
 «pifits°'in'the"b? spirits in tlTe absence of the acting inspector or assistant, without 
 
 sence of acting, permission granted by the collector of the district, shall forfeit and 
 
 without "p^emls- pay double the amount of taxes on the spirits so produced, distilled, 
 
 •ion of collector! Qp removed, and in addition thereto be liable to a fine of one thou- . 
 
 sand dollars, to be recovered in the manner provided for other 
 
 penalties : Provided- further. That any person who shall ship, 
 
 for removing f . • •» r ,. j i- • 
 
 •pirituous, &c., transport or remove any spirituous or lerraented hquors or wines, 
 uquors, &0., un- under any other than the proper name or brand known to the' 
 
 der wrong braiid. , •', . . i i • i i i> ^ , /. i 
 
 trade as designating the kind and quahty of the contents of the 
 
 casks or packages containing the same, or who shall cause the same- 
 
 \ to be done, shall forfeit the same, and shall, on conviction thereof, 
 
 be subject to and pay a fine of five hundred dollars. 
 
 , . Sec. 30. And be it further enacted, That there shall be ans^ 
 
 General inspec* .iiir, pim . n- 
 
 *ora of spirits to be pomted by the oecretary pt the Ireasury, in every coUectioft'l 
 
 appointed. district where the same may be necessary, one or more general 
 
 _ inspectors of spirits, who shall be entitled to receive such fee 
 
 as may be prescribed by the Commissioner of Internal Revenue 
 
 for each and every proof-gallon gauged and proved by him, to be 
 
 paid by the owner of the spirits ; and any owner, agent, or super* 
 
 owners, &c., of intendcnt of any distillery or bonded warehouse who shall refuse - 
 
 refusing^'to'adiSt *° admit an inspector upon such premises, so far as it may be 
 
 an inspector on ncccssary for the performance of his duties, or who shall obstruct 
 
 premises, c. ^^ inspector in the perforniance of his duties, shall forfeit and pay 
 
 the sum of five hundred dollat^, to be recovered in the manner 
 
 provided for recovery of other penalties imposed by this act. 
 
 Persons making ' ^'^^^ ^^- -^^^ ^ it further enacted. That every person making 
 
 or distilling spir- or distilling spirits, or owning any still, boiler, or other vessel used' 
 
 Brills, &c., t°™ak6 for the purpose of distilling spirits, or having such still, boiler, or 
 
 certain entries other vessel SO used under his Superintendence, either as agent or 
 
 ally in a oo . owner, or using any such still, boiler, or other vessel, shall from 
 
 day to day make, or cause to be made, true and exact entry in a 
 
 book, to be kept in such form as the Commissioner of Internal 
 
 Revenue may prescribe, of the number of pounds or gallons of 
 
 materials used for the purpose of producing spirits, the number of 
 
 ' gallons of spirits distilled, the number of gallons placed in ware 
 
 house, and the proof thereof, and the number of gallons sold, with 
 
 the proof thereof, and the name and place of business or residence 
 
■(, 121 
 
 of the person to ivhom sold ; and shall also on -the first, eleventh, 
 and twenty-first days' of each month, or within five days thereafter, 8piX'?r''ow"in| 
 render to the assessor or assistant assessor, an account in dupli- bwiis to render unr 
 cate, taken from his books in the particulars hereinbefore recited, acMmnts to'issSs- 
 and verified by oath, of all the facts occurring after the last day of ^"■(,^^'°° '™'* " 
 account prefceding. The entries to be made in the books of the 
 distiller, as aforesaid, shall, upon the several days when the re- 
 turns are made, as provided, be verified by oath or affirmation of Entries in books 
 the person or persons by whom such entries shall have been made, ^°j^° verified by 
 in the presence of the assessor or assistant assessor, or other prop- 
 er officer, who shall append thereto his certificate of the execution 
 of the same. The owner, agent, or superintendent of any distillery ifentryinbooia 
 shall, in case the original entries required to be made in his books ^ "'" "?=■?' '■y 
 
 • ,. Ill 1 1 111- 1/1 1-. 1 owner, wbat cer- 
 
 by this act shall not have been made by himself, subjoin to the tiscate is to be 
 certificate of the person by whom they were made the following ""^° '"'' '"'°"- 
 oath or affirmation : " I do certify that t!o the best of my knowl- 
 edge and belief the foregoing entries are just and true, and that I 
 have taken all the means in my power to make them so." Said 
 book shall always be open for the inspection of any assessor, as- Bootaandprem- 
 sistant assessor, collector, deputy collector, revenue agent, or in- in8pMtton°by°rer- 
 spectors, and any premises where distilling shall be carried on enue officers, 
 shall be opened to said officers, or either of them, at all times. 
 Any person who shall violate the provisions of this section shall Penalty for -no 
 .for every such offence be liable to a fine of five hundred dollars, visions of this see 
 Any person who shall render an account, under the provisions of *■'"'• 
 this section, which shall be false or fraudulent, shall be liable to a 
 fine of not less than five hundred dollars, or to imprisonment not 
 less than six months. 
 
 Sec. 32. And be it further enacted, That there shall be levied. Tax on certain / 
 collected, and paid on all distilled spirits upon which no tax has *>»"iied spirits i 
 been paid according to law, a tax of two dollars on each and every 
 proof gallon, to be paid by the distiller, owner, or any person hav- to be paid bj 
 ing poss.ession thereof ! and the tax shall be a lien on the spirits ■"*"""; 
 distilled, on the distillery used for distilling the same, with the ° ° * ^°' 
 Btills, vessels, fixtures, and tools therein, and on the intefest of 
 said distiller in the lot or tract .of land whereon the said distillery 
 is situated, from the time said spirits are distilled, until the said 
 tax shall be paid : Provided, That the tax on all spirits shall be tobecoUected 
 collected at no lower rate than the basis of . first-proof, and than the basis of 
 shall be increased in proportion for any greater strength than the *™' p™"^- ^ 
 s(a-ength of first-proof. 
 
 Sec. 33. And be it further enacted. That proof spirit shall be Proof spirit, to 
 held and taken to be that alcoholic liquor which contains one-half *" "''*'■ 
 its volume of alcohol of a specific gravity of seven thousand nine 
 liundred and thirty-nine ten thousandths (.7939) at sixty degrees ^ 
 Fahrenheit ; and the Secretary of the Treasuiy is hereby author- 
 ised to adopt, procure, and prescribe for use, such hydrometers, j^„ _ ^r 'w'^hlng 
 weighinn' and gauging instruments, meters or other means for as- and gauging spir- 
 certaining the strength and quantity of spirits subject to tax, and "^' 
 to prescribe such rules and regulations as he may deem nec- 
 essary to insure a uniform and correct system of inspection, 
 wein-hing, and gauging of spirits subject to tax throughout the 
 United States. And in all sales of spirits hereafter made, where i9*"™ '"f^fiT* 
 not otherwise specially agreed, a gallon shall be taken to be a gal- proof. 
 Ion of first-proof, according to the foregoing standard set forth and 
 
122 ' ' 
 
 declared for the inspection and gauging of spirits throughout the 
 United States. 
 Rocciying cis- Sec. 34. And he it further enacted. That the owner, agent, or 
 T?ded b^ o™?rf superintendent of any distillery established as hereinbefore pro- 
 distiiiery, andhow vided, shall erect, in a room or building to be provided and used 
 °°* ' for that purpose, and for no other, two or more receiving cisterns, 
 
 each to be at least of sufficient capacity to hold all the spirits dis- 
 tilled during the day of twenty-four hours, into one of which shall be 
 conveyed each day all the spirits manufactured in said distillery 
 how construct- during that day; and such cisterns shall be so consti^ucted as to 
 * ' leave an open space of at least three feet between the tops there- 
 
 of and the floor or roof above, and of not less than eighteen inches 
 between the bottoms thereof and the floor below, and shall be sep- 
 arated in such a manner as will enable the inspector to pass around 
 the same, and shall be connected with the outlet of the stills, boil- 
 ers, or other vessels used for distilling, hy suitable pipes or other 
 to be under apparatus SO constructed as always to be exposed to the view of 
 the lock and seal the inspector ; such cisterns and the room in which they are con- 
 ° Spirits Mnreyed tained shall be in charge of and under the lock and seal of the 
 wh°"t''b'''d*""' inspector; and on the third day after the spirits are conveyed in- 
 off, inspected, &o. to such cisterns, the same shall be drawn off into casks or other 
 packages, under the supervision of the inspector, and shall be im- 
 mediately inspected, gauged, proved, and the casks or packages 
 marked as herein provided, and be removed directly to the bopded 
 warehouse before mentioned : Provided, That the spirits ■ may be 
 drawn off from said cisterns at any time previous to the third day, if 
 80 desired by the owner, agent, or superintendent of such distillery; 
 Locks and seals, and all locks and seals required by law shall be provided by the 
 how provided. Secretary of the Treasury, at the expense of the owner of the dis- 
 tillery or warehouse, and the keys shall always be in the custody 
 of the inspector or assistant inspector, or the officer having charge 
 of the distillery or warehouse. 
 Penalty for Sec. 35. And be it further enacted. That any person who 
 ^omng y, ^^^ shall knowingly and fraudulently use any false weights or meas- 
 ''^n''^'taSe''rM^ """^^ ^° ascertaining, weighing, or measuring the quantities of 
 ords i " grain, meal, or vegetable materials, molasses, beer, or other sub- 
 
 stances to be used for distillation, or who shall fraudulently make 
 for tampering false Tccord of the same, or who shall destroy or tamper with any 
 wi 00 or s , jgyjjg (jj. ggg^j which may be placed on any cistern, rooms, or build- 
 ings, by the duly authorized officers of the revenue, shall on con- 
 viction thereof be imprisoned for the term of two years, and 
 pay a fine not exceeding one thousand dollars, in the discretion 
 ^ "^"8 ™y of the court ; and any person who shall use any molasses, beer, 
 ducing Tpiri°s be- Or Other substauces, whether fermented on the premises or else- 
 ttLHn'^'rS^°d'! where, for the purpose of producing spirits, before an account of 
 the same shall have been registered in the proper record book 
 provided for this purpose, shall forfeit and pay the sum of one 
 thousand dollars for each and every offence so committed. 
 Tax on wiiSes Sec. 36. And be it further enacted. That on all wines, liquors, 
 ™*champagoeand o"* compouuds knowu Or denominated as wine, made in imitation 
 put up in bottles, of sparkling wine or champagne, and put up- in bottles in imita- 
 ' ' tion of any imported wine, or with the pretence of being imported 
 
 I wine or wine of foreign growth or manufacture, there shall be 
 levied and paid a tax of six dollars per dozen bottles, each bottle 
 containing more than one pint and not more than one quart, or 
 
r 12^ 
 
 three dollars per dozen bottles, each bottle containing not more 
 
 than one pint; said tax to be paid by the manufacturer, owner, Bywhomtaito 
 
 or person having possession thereof; and the returns, assessment, getulna, &0. 
 
 collection, and time of collection of the tax on such imitation 
 
 wines shall be subject to the regulations of the Commissioner of 
 
 Internal Revenue. And any person who shall wilfully and know- penalty for wii- 
 
 ingrly sell or offer for sale any such wine made after this act takes '""'y> *"■.' =«"i"8 
 
 t^ I'll 1 • • 11 1 -1 *^*^'^ wine, on 
 
 eiiect, upon which the tax herem imposed has not been paid, or which tax has not 
 whicli has been fraudulently evaded, shall, upon conviction ''^™J""* 
 thereof, be subject to a penalty of one thousand dollars, or to im-, 
 prisonment not exceeding one year, at the discretion of the court. 
 
 Sec. 37. And be it further enacted, That every owner, agent, owners, &c., of, 
 or superintendent of any distillery shall, at all times when re- Si'"SSance^for 
 quired, supply all assistance, lights, ladders, tools, staging, or inspecting their 
 other things necessary for inspecting the premises, siock, tools, f"^^""^*- 
 and apparatus, belonging to such person, and shall open all doors, 
 and open for examination all boxes, packages, and all casks, bar- 
 rels, and other vessels not under the control of the inspector, when 
 required so to do by any duly authorized officer, under a penalty 
 of two hundred dollars for any .refusal or neglect so to do. 
 
 Sec. 38. And be it further enacted, That all spirits distilled Distuica spinta 
 shall, before the same are removed to the bonded warehouse, be &„; °before™'^e- 
 inspected, gauged, and proved by the inspector appointed for that moyai to bonded 
 purpose, after the same has been drawn into casks or packages, • 
 each of not less capacity than twenty gallons, wine measure, and 
 said inspector shall mark, by cutting, branding, or otherwise upon 
 the cask or package containing such spirits, in a njanner to be 
 prescribed by the Commissioner of Internal Revenue, the quan- 
 tity and proof of the contents of such cask or package, with the Casks or pack- 
 
 T t* . . 1 II • T . 1 ^ ^ I • ' ages, how to be 
 
 date of inspection, the collection district, the name oi the inspec- branded. 
 tor, and the name of the distiller, and also the number of each 
 cask in progressive order, such progressive number, for every 
 distiller, to begin with number one with the first cask or package 
 inspected after this act takes effect, and subsequently with num- 
 ber one with the first cask inspected on or after the first day of 
 January in each year, and no two or more casks warehoused in 
 the same year by the same distiller shall be marked with the 
 same number, and the officer in charge of the warehouse shall 
 refuse to allow any cask of spirits to be taken out therefrom which J^°^ "^^^ '°^*e 
 has not marked thereon all the several particulars aforesaid, and in house unless thus 
 the manner required by law. And the inspector or other revenue '"»"'*'='*■ s 
 officer in charge of any distillery shall make a prompt return of ^^J"'' j^'"" j'° 
 all spirits inspected by him in accordance with the provisions of tSni. '"""^ 
 law, and the name of the distiller, to the collector, and a duplicate 
 thereof to the assessor of the district ; and any person who shall 
 fraudulently evade or attempt fraudulently to evade the payment 
 of the tax upon any spirits distilled as aforesaid, by changing any 
 marks upon any such cask or package, or in any other manner 
 whatever, or who shalj fraudulently put into such cask or package 
 spirits of greater strength than that inspected and certified to by 
 the inspector, shall pay double the amount of tax on each proof i^g'^^^Jf^lj. 
 gallon of the quantity of such spirits, to be assessed and collected ment of tax. 
 as in case of other taxes, and forfeit and pay as a penalty the 
 additional sum of five htindred dollars for each cask or package , 
 
 so altered or changed, to be recovered as provided by law ; and 
 
124 
 
 Penalty npon m- any inspector, assistant inspector, or officer temporarily in charge 
 conspirin *°to d^ of any distillery, who shall conspire with the proprietor of any 
 '™"<i the United distillery or with any other person or persons to defraud the 
 ^ ' United States of the revenue or tax arising from distilled spirits 
 or any part thereof, or who shall, with intent to defraud the 
 United States of such revenue or tax, make any false or fraudu- 
 for making lent entry, certificate, or return, or place any false or fraudu- 
 turns; "°^ °"'"' lent mark upon any cask or package, shall on conviction thereof 
 pay a fine of not less than one thousand nor more than five thou- 
 sand dollars, and be imprisoned for not less than two nor more 
 for placing than five years ; and any person who shall fraudulently use any 
 caik8,°&?t "'"'° cask 6r package bearing inspection marks, for the purpose of 
 for selling spir- Selling any other spirits than that so inspected, or for selling 
 fSent 'from^ that Spirits of a quantity or quality different from that so inspected, 
 inspected ; shall be imprisoned for a term of six months, or shall pay a fine 
 
 of one hundred dollars for each cask or package so used, in the 
 for knowingly discretion of the court; and any person who shall knowingly pur- 
 fn'g cask'"wi°h°tn- chase or Sell, with inspection marks thereon, any cask or package, 
 jpection marks after the Same has been used for distilled spirits, or who shall 
 
 thereon, after, n' , , , . , ,. , . *^ . , 
 
 &c. J iraudulently omit to erase or obliterate the inspection marks upon 
 
 any such package or cask at the time of emptying the same, shall 
 
 forfeit and pay the sum of two hundred dollars for every cask 
 
 so purchased or used, or on which the marks are not so obliter- 
 
 for fraudu- ated. And any person wlio shall, with fraudulent intent, use any 
 
 lently usmg any . . , , •'j'^ , , ' , i ^ • ,■ 
 
 inspector's brands, inspectors brands or plates upon any cask or package ' containing 
 ^° or making or °" pui"p°i''''"g *•' Contain distilled spirits, or Who shall knowingly 
 nsing counterfeit make or use any counterfeit or spurious brand or plate upon any 
 cask or package of distilled spirits, as aforesaid, shall be deemed 
 guilty of a felony, and, on conviction thereof, shall pay a fine of' 
 one thousand dollars, and be imprisoned for not less than two nor 
 agSlobeforfe^di ™°re than five years; and such cask or package with its con- 
 tents shall be forfeited to the United States. And any inspector 
 Penalty upon in- who shall permit any person not employed by him to use any of 
 %7t °or i'mproper his brands Or plates, or who shall negligently or wilfully leave 
 use of his brands such brands or plates where they can be used by any other 
 person than those who may be in his employ, shall pay a fine not 
 exceeding one thousand dollars, in the discretion of the court. 
 And any inspector who shall employ any owner, agent, or super- 
 intendent of any distillery or warehouse under his supervision, or 
 who shall eniploy any person in the service of such owner, agent, 
 or superintendent, to use his plates or brands, or to discharge any 
 of the duties imposed by law upon such inspector, shall, for. each 
 / offence so committed, be subject to the fine last mentioned. 
 
 Penalty for ad- Sec. 39. And be it further enacted. That any person or per- 
 
 ding ingredients to , , i, . -l "^ , i ii i . •' ^ ,. *^ 
 
 Bpirits to create a SOUS who Shall add, Or cause to be added, any ingredients to any 
 
 fcre'taris^aid!"' ^pirits before the tax imposed by law shall have been paid thereon, 
 
 for the purpose of creating a fictitious proof, shall, upon con 
 
 viction, be subject to a fine of one thousand dollars for each cask 
 
 or package so adulterated, and be imprisoned for not less than one 
 
 nor more than two years, in the discretion of the court, and 
 
 such cask or package, with its contents, shall be forfeited to thr 
 
 United States. 
 
 Distilled spirits, Sec. 40. And bs it farther enacted. That any distilled spirits, 
 
 &o'%ay^b6"re- ^hich have been inspected, -gauged, proved, and marked by the 
 
 mored before tax inspector, p-ccording to the provisions of law, may be removed 
 
125 
 
 without the payment of tax from the bonded warehouse owned is paid, from bond- 
 by the distiller, under such rules and regulations, and upon the di8tiUer''''to°''iiny 
 execution of such transportation bonds or other security, as the eonerai bonded 
 Commissioner of Internal Kevenue, subject to the approval of the Bonds. 
 Secretary of the Treasury, may prescribe, and may be transported 
 to any general bonded- warehouse used for the storage of distilled 
 spirits, established under the internal revenue laws and regula- 
 tions, after having been branded as follows : " U. S. bonded ware- How branded. 
 
 house, district, : for ," (inserting in each 
 
 case the number of the district and name of the State ;) and im- 
 mediately after the arrival of such distilled spirits at the district Such spiritA to 
 of the collector to which it has been transferred, it shall again be &c. ' 
 
 inspected and placed in a bonded warehouse ; and the tax shall tm to be pau 
 be paid on the difference between the number of proof gallons as 
 stated in the bond given at the place of shipment and the number 
 received at the warehouse, less the allowance for leakage as estab- what allowance 
 lished by the regulations of the Commissioner of Internal Revenue ; o™" « "' "«»• 
 and except for actual destruction by unavoidable accident, by the 
 elements, or by the public enemy, no other allowance for loss 
 shall be made ; and any distilled spirits entered in a general bonded . Spirits to be sub- 
 warehouse shall be subject to such rules and regulations as the '"° " '" °'' °' ' 
 Commissioner of Internal Revenue may prescribe, and be charge- 
 able with the same cost and expenses, in all respects, to which 
 imported goods deposited in public store or bonded warehouse 
 may be subject, and shall be in charge of a storekeeper, to be ap- tobeincharg* 
 pointed by the Secretary of the Treasury, who, with the owner °' * storekeeper. 
 and proprietor of the warehouse, shall have the joint custody of 
 all the distilled spirits so stored in said warehouse, which shall be 
 at the risk of the owner of the said spirits ; and all labor on the 
 same shall be performed by the owner or proprietor of the ware- 
 house, under the supervision of the officer in charge of the same, 
 and at the expense of said owner or proprietor. And the same 
 fees shall be paid for the execution of all papers, instruments, . Fees for execu- 
 and documents relating to the exportation of any spirit? or &"? " p"'"'"' 
 other merchandise, as are charged to exporters for like services 
 in the custom-house ; and all expenses and services required Expenses, &c., 
 in the removal, transfer, and shipment of the same for export ^}^ *'"'* ""^ ■""»■ 
 shall be paid by the owner thereof: Provided, That any dis- Distilled spirits, 
 tilled spirits may be withdrawn from a bonded warehouse, after SriI^ftom° b'o *d- 
 having been inspected and gauged by the proper officer, and after ed warehouse. 
 the payment to the collector of internal revenue for the district in 
 which the warehouse is situated of the tax imposed by law ; and 
 when' so delivered, shall be branded " U. S. bonded warehouse, 
 tax paid ; " or may be removed from said warehouse without, the 
 payment of the tax for the purpose of being exported, or for the 
 purpose of being rectified, or re-distilled, canned, or put into 
 other packages, after the quantity and proof 6f the spirits to be 
 removed have been ascertained and- inspected as required by 
 law, under such rules and regulations and the execution of such 
 bonds or other security as the Commissioner of Internal Revenue, 
 subject to the approval of the Secretary of the Treasury, may 
 prescribe ; but such removal of bonded spirits /or the purpose Komo-rai for reo- 
 of being rectified, re-distilled, or put into other packages, shall tmcation, to be ai- 
 be allowed but once on the same spirits ; and all spirits so re- tersamo spUtaf" 
 moved for re-distillation, rectification, or change of package, 
 
126 
 
 shall be returned to the same warehouse, and shall again be 
 Tax to tro paid inspected ; and the .tax shall be paid to the said collector on any 
 on what deficiency, deficiency Or reduction beyond three per cent. And upon spirits 
 removed under bond for the purpose of being re-distilled or rec- 
 tified, or change of package as aforesaid, and upon which an allow- 
 ance shall have been made, as herein provided, the duty upon such 
 allowance shall be paid, together with the taxes imposed by law 
 upon such spirits, in case such spirits shall be withdrawn for cour 
 sumption or sale, or for transportation without being exported. 
 No diawi)ack on And no drawback shall be allowed on any distilled spirits on 
 which'talKe^S which the tax has been paid; but nothing in this section shall be 
 t^^ so construed as to prevent the manufacture in bond for expor- 
 
 tation, without the payment of taxes, of medicines, preparations, 
 compositions, perfumery, cosmetics, cordials, and other liquors 
 manufactured wholly or in part of domestic spirits, as provided 
 by law. 
 Spirits, fcc, may Sec. 41. And he it further enacted, That any spirits or other 
 bond™ warei/ouM merchandise may be removed from bonded warehouse, for the 
 for exportation, purpose of being exported, upon the order of the superindendent 
 Buch°«Ke'f°^ " of exports for the port whence the spirits are to be exported ; and 
 such order shall state the port to which such spirits are to be 
 shipped, and the name of the vessel, and also the number of proof 
 gallons, and the marks of the packages or casks ; and such spirits or 
 other merchandise shall be branded " U. S. bonded warehouse, for 
 export," and shall be put on board of the vessel in or by which they 
 are to be exported, by an officer under direction of the superinten- 
 dent of exports, and placed under the supervision of an officer of 
 Bond. ' the customs, after a bond with good and sufficient sureties shall 
 have been given in such form and containing such conditions as the 
 Commissioner of Internal Revenue, subject to the approval of 
 the Secretary of the Treasury, may prescribe. And such bond 
 When bond may shall be cancelled upon the presenitation of the proper certif- 
 be canceUed. jgate that Said spirits have been landed at the port named in 
 said bond, or at any other port without the jurisdiction of the 
 United States, or upon satisfactory proof that after shipment the 
 Where there la Spirits have been lost. And at any port where there shall be no 
 of e^'orts 'miicc^ superintendent of exports, all the duties and services required of 
 tor to act as Bucii. superintendents of cxports and drawback shall devolve upon and 
 be performed by the collector of internal revenue designated to 
 have charge of exportations. 
 Penalty for mak- Sec. 42. And be it further enacted, That any person or per- 
 mfn*°^*^.f°°to sons who shall execute or sign any fal.se or fraudulent bond, 
 evade the payment permit, entry, or other document, required by law or regulations ; 
 
 oftax, or m fraud r , ^ , ,■{'/. j , », A. j. t. ^ ^ 
 
 of the internal rev- or who shall fraudulently procure the same to be executed; or 
 
 enue laws. .^yjjg gjj^n connivc at the execution thereof, by which the' payment 
 
 of any internal revenue tax or duty shall be evaded, or attempted 
 to be evaded, or which shall be executed, or purport to be exe- 
 cuted, for the purpose of placing in, or withdrawing from, any 
 bonded warehouse, any spirits or other merchandise for any pur- 
 pose whatever, or which shall in any way be used or attempted 
 to be used in fraud of the internal revenue laws and regulations, 
 
 Forfeitnre. on conviction thereof, shall forfeit all property in such spirits or 
 
 other merchandise to which such instrument relates, or purports 
 
 Imprisonment. ^q relate, and shall be imprisoned for a term not less than one 
 nor more than five years, at the discretion of the court. 
 
12.7 
 
 Sec. 43. And he it further enacted, That any person owning . Owners of spirits 
 any distilled spirits intended for sale, manufactured prior to the Sanufed;ured '^ 
 time when this act takes effect, exceeding fifty gallons altogether, f"™ tMs act takes 
 shall notify in writing the collector of the district wherein such collector to gauge 
 Spirits may be stored, held, or owned, within sixty days there- aid prove them, 
 after, to gauge and' prove the same ; and upon the receipt of said 
 notice the collector shall cause said spirits to be gauged and „ ^ , . , 
 proved, and the casks or packages containing the same to be marked.' 
 marked by the inspectdr in the following manner : 
 
 Manufactured prior to 
 
 ■ 186 
 
 Inspector, 
 
 District. 
 
 Inspected , 186 . 
 
 And no spirits so manufactured, held, or owned, shall be gauged, Such spwts to 
 
 proved, or marked in any cistern or other stationary vessel, but barrels ^sfc.""^^ "* 
 
 shall" be gauged, proved, and marked only in barrels, casks, or 
 
 packages in which the same shall have been placed; and the 
 
 quantity held in leach-tubs shall be estimated by the inspector, 
 
 and, when drawn off into packages, shall be gauged and marked 
 
 as herein provided. Upon the receipt of the return the coHectqr collector to for- 
 
 shall immediately forward to the Commissioner of Internal Eev- ^^^a to commis- 
 
 ^, "^ « T T_ Tj. . T Bioner a copy of the 
 
 enue a copy thereot ; and any person holding or owning such return. 
 spirits, and refusing or neglecting to notify the collector, as in this 
 section provided, shall forfeit the same and pay the sum of five ^™^'^ *"' 1" 
 hundred dollars, to be collected in the manner provided by law fycoiieoto'r.°"° '" 
 for the collection of other penalties. No distilled spirits on which 
 the tax has been paid shall be stored or allowed to remain on Spirits on which 
 any distillery premises, under the penalty of a forfeiture of all remain up™ dis- 
 spirits so found. And aU spirits, after being removed from the ™'"''^ promises. 
 original package in which they were inspected and gauged into 
 other packages for purposes of rectification, redistillation, or 
 change of proof, shall again be inspected and gauged and properly 
 branded; and the absence of an inspector's brand shall be taken jp^to™" brand 'to 
 and held as sufficient cause or evidence upon which any spirits so' be cause for for- 
 found may be forfeited. And any person who shall change the ^ciTnging the 
 character of any spirits, either by rectification, mixing, or other- ^^^'Sey''Pi'J,'| 
 wise, after they have been duly inspected and marked, as herein- been inspected and 
 before provided, and place the same in other packages for con- SgtheiTn o'th^r 
 sumption or sale without first stamping or branding upon such packages, mthout, 
 package, in such manner as the Commissioner of Internal Eev- fei'tureV6°pirits"" 
 enue may prescribe, the word " Eectified," shall forfeit such 
 spirits, and the same may be seized by the collector or deputy 
 collector of the district where such spirits may be found, or by 
 such other collector or deputy collector as may be specially 
 authorized by the Commissioner of Internal Eevenue for that Bj^n^jng p^g. 
 purpose. And any person who shall so brand any package cour ages, knowing the 
 tainiflg spirits, knowing the taxes thereon have not been paid, ^^^^ tow '"pun- 
 shall forfeit such spirits, and shall be deemed guilty of a misde- ^'^^i- * 
 
128 
 
 meaner, and upon conviction shall be imprisoned for not more 
 than two years, at the discretion of the court. 
 Forfeited stills, Sec. 44. And be it further enacted, That all boilers, stills, or 
 ISi'^^cmdemMd Other vessels, tools, and implements, used in distilling or rectifying, 
 material, to be and forfeited under any of the provisions of this act, and all con- 
 eon.* ""^ °'"'°' demned material, together with any engine, or other machinery 
 connected therewith, and all empty barrels, and all grain or other 
 material suitable for distillation, shall, under the direction of the 
 court in which the forfeiture is recovered, be sold at public auction, 
 and the proceeds thereof, after deducting the expenses of sale, 
 shall be disposed of according to law. And all spirits or spirituous 
 liquors which may be forfeited under the provisions of this act, un- 
 less herein otherwise provided, shall be disposed of by the Com- 
 missioner of Internal Revenue as the "Secretary of the Treasury 
 Distillers of may direct. And the Commissioner of Internal Revenue is hereby 
 piM°''Lifn™ &o!i authorized, with the approval of the Secretary of the Treasury, to 
 may b« exempted, exempt distillcrs of brandy from apples^ peaches, or grapes, exclu- 
 sively, from such of the provisions of this act, relating to the man- 
 ufacture of spirits as in his judgment may seem expedient. And 
 any word or words in any and all parts of this act, and of all acts 
 The word "per- to which this act is additional, indicating or referring to person or 
 what *" ""''""*° persons, shall be taken to include partnerships, firms, associations, 
 bodies corporate or politic, or any other party whatsoever, when 
 not otherwise, designated, or manifestly incompatible with th« 
 intent thereof. 
 Penalty for re- Sec. 45. And be it further enacted, That any person who 
 moTing distilled shall remove any distilled spirits from the place where the same 
 where distmed, m- are distilled, otherwise than into a bonded warehouse as provided 
 cept to a bonded jjy law, shall be liable to a fine of double the amount of the tax 
 
 warehouse. ,•'-%, ,. „ iii 
 
 imposed thereon, or to imprisonment tor not less than three months. 
 
 Spirits 80 re- All distilled spirits so removed, and all distilled spirits found else- 
 
 thereoi not* p!^" whcrc than in a bonded warehouse,' not having been removed from 
 
 to be forfeited i ' such warehouse according to law, and the tax imposed by law on 
 
 the same not having been paid, shall be forfeited to the United 
 
 and may be States ; Or may, immediately upon discovery, be seized, and, after 
 
 BoiM an so . assessment of the tax thereon, may be sold by the collector for the 
 
 . tax and expenses of seizure and sale. And proceedings upon 
 
 "roc 66(1 in GTB IQ 1 o 1 
 
 case of seizure. such Seizure shall be according to existing provisions of law in 
 
 relation to distraint, and in conformity with' any regulations which 
 
 shall be made by the Commissioner of Internal Revenue. And 
 
 Burden of proof '^e burden of proof shall be upon the claimant"of said spirits to 
 
 upon claimants, show that the requirements of law in regard to the same have 
 AidiDg in the been Complied with. And any person who shall aid or abet in 
 
 rfSied'l^rils' the removal of distilled spirits from any distillery otherwise than 
 
 hovf punished to a bonded warehouse as provided by law, or shall aid- in the con- 
 cealment of such spirits so removed, shall be liable, on' conviction 
 thereof, to a fine of not less than two hundred nor more, than one 
 thousand dollars, or to imprisonment for not less than three nor 
 more than twelve months. And any person who shall remove, 
 or shall aid or abet in the removal of any distilled spirits from 
 any bonded warehou'se, other than is allowed by law, shall be ]i^h\ii 
 to a fine of not more than one thousand dollars, or to imprisonment 
 for not less than three nor more than twelve months. 
 Brewers, before Sec. 46. And be it further enacted, That ever J hrewer sh&W, ho- 
 
 comAenciiig busi- fQj.g commencing or continuing business after this act takes effect, 
 
129 
 
 file ■with the assistant assessor of the assessment district in which ness, togWenotte 
 be shall design to carry on his business a notice, in writing, stating '° '"lessors. 
 therein the name of the person, company, corporation, or firm, and Notice to state 
 the names of the members of any such company or firm, together ™ " " 
 with the place or places of residence of such person or persons, 
 and a description of the premises on which the brewery is situated, 
 and of his or their title thereto, and the name or names of thq 
 owner or owners thereof; and also the whole quantity of malt 
 liquors annually made and sold or removed from the brewery for 
 two years next preceding the date of filing such notice. 
 
 • Sec. 47. And he it further enacted, That every brewer shall Brewers to giw 
 execute a bond to the United States, to be approved by the col- *"""*' 
 lector of the district, in a sum equal to twice the amount of tax j^ ^^^ 
 which, in the opinion of the assessor, said brewer will be liable to amount ; 
 pay during any one month, which bond shall be renewed on the ^^^^^ renewed 
 first day of May in each year, and shall be conditioned that he conditions 
 will pay or cause to be paid, as herein provided, the tax required 
 by law on all beer, lager-beer, ale, porter,- and other fermented 
 liquors aforesaid made by him, or for him, before the same is sold ' 
 or removed for consumption or sale, except as hereinafter pro- 
 vided ; and that he will keep, or cause to be kept, a book in the 
 manner and for the purposes hereinp,fter specified, which shall be 
 open to inspection by the proper officers as by law required, and 
 that he will in all respects faithfully comply, without fraud or 
 evasion, with all requirements of law relating to the manufacture 
 and sale of any malt Uquors before mentioned : Provided, That no Prorao. 
 brewer shall be required to pay a special' tax as a wholesale dealer, 
 by reason of selling at wholesale, at a place other than his brew- 
 ery, malt liquors manufactured by him. 
 
 Sec. 48. And he it further enacted. That there shall be paid Tax on beer, 
 on all beer, lager-beer, ale, porter, and other similar fermented 1,'^^''^^''^°'' ^'' 
 liquors, by whatever name such liquors may be called, a tax of 
 one dollar for every barrel containing not more than thirty-one 
 gallons ; and at a like rate for any other quantity, or for any 
 fractional part of a barrel which shall be brewed or manufactured ■ 
 and sold, or removed for consumption or sale, within th6 United 
 States ; which tax shall be paid by the owner, agent, or superin- By whom to ho 
 tendent of the brewery or premises in which such fermented liquors p"''' 
 shall be made, in the manner and at the time hereinafter specified : 
 Provided, That fractional parts of a barrel shall be halves, quar- Fractional parts 
 ters, sixths, and eighths; and any fractional part of a barrel con- ^*oun™(i.*°*'""' 
 taining less than one-eighth shall be accounted one-eighth ; more 
 than one-eighth and not more than one sixth, shall be accounted 
 one-sixth; more than one-sixth and not more than one-quarter, 
 shall be accounted one-quarter ; more than one-quarter and not 
 more than one-half, shall be accounted one-half ; more than one- 
 half and not more than one barrel, shaU be accounted one barrel ; 
 and more than one barrel and not more than sixty-three gallons, 
 shall be accounted two barrels, or a hogshead. 
 
 Sec. 49. And he it further enacted. That every person, owning Brewers, &c., 
 or occupying any brewery or premises used, or intended to be ™eer iager"-°beer, 
 used, for the purpose of brewing, or making such fermented liquors, ^^> &» > '» ™*i"5 
 or who shall have such premises under his control or superintend- entries in a°book 
 ence as agent for the owner or occupant, or shall have in his tftJ^°o»*'"uauoi» 
 possession or custody any brewing materials, utensils, or apparatus, made, &c. 
 
130 
 
 used or intended to be used on said premises in the manufacture 
 
 of beer, lager-beer, ale, porter, or other similar fermented liquors, 
 
 either as owner, agent, or superintendent, shall, from day to day, 
 
 enter or cause to be entered, in a book lo be kept by him for that 
 
 purpose, the kind of such fermented liquors, the description of 
 
 Brewers fco. packages, and number of barrels and fractional parts of barrels 
 
 manufacturing of fermented liquors made, and also the quantity sold or removed 
 
 aie,\c!?^to e "er for consumption or sale, and shall also, from day to day, enter or 
 
 in separate book cause to be entered, in a separate book, to be kept by him for 
 
 an account of ma- ' /.i, .iii. iip,i 
 
 teriai purciiaaed j that purpose, an account 01 all material by him purchased tor the 
 purpose of prbduping such fermented liquors, including grain and 
 malt ; and shall render to said assessor or assistant assessor, on or 
 to ""det stat^ before the tenth day of each month, a true statement in writing, 
 monthly to asaes- taken from his books, of the whole quantity or number of barrels 
 Bor, &o. J j^Q^ fractional parts of barrels of fermented liquors brawed and 
 
 sold, or removed for consumption or sale, during the preceding 
 month ; and shall verify, or cause to be verified, the said state- 
 ment, and the facts therein set forth, by oath or affirmation, to be 
 taken before the assessor or assistant assessor of the district, 
 according to the form required by law ; and shall immediately 
 to send dupu- forward to the collector of the district a duplicate of said state- 
 w MiiBctor''"'™' ment, duly certified by the assessor or assistant assessor. And 
 Books to be open said books shall be open at all times for the inspection of any 
 oftbereveiHwofiu assessor or assistant assessor, collector, deputy collector, inspector, 
 «Bra. or revenue agent, who may take memorandums and transcripts 
 
 therefrom. 
 Entries In books Sec. 50. And he it further enacted. That the entries made in 
 monthly ^'upon ^1*'^ books shall, on or before the tenth day of each month, be 
 <>>'"». verified by the oath or affirmation of the person or persons by 
 
 whom such entries shall have been made, which oath or affirma- 
 tion shall be written in the book at the end of such entries, and 
 be certified by the officer administering the same, and shall be in 
 Fonnofoath. form as foUows : "I do swear (or affirm) that the foregoing 
 entries were made by me, and that they state truly, according to 
 ■ the best of my knowledge and belief, the whole quantity of fer- 
 mented liquors brewed, the quantity sold, and the quantity re- 
 moved from the brewery owned by , in the county of 
 . And .further, that I have no knowledge of any matter 
 - or thing, required by law to be stated in said entries, which has 
 The owner, fcc.; been omitted therefrom." And t^he owner, agent, or superintend- 
 arc°"o'?*miMie by cnt aforesaid, shall also, in case the original entries made in his 
 him, to make oath jjooks shall not have been made by himself, subjoin thereto, the 
 following oath or affirmation, to be taken in manner as aforesaid : 
 Form of oath. " I do swear (or affirm) that, to the best of my knowledge and 
 belief, the foregoing entries fully set fortti all the matters therein 
 required by law, and that the same are just and true, and that I 
 have taken all the means in my power to make them so." 
 Penalty forwad- Sec. 51. And be it further enacted, That the owner, agent, or 
 to'^eTade'pSmen.t Superintendent of any brewer.y, vessels, or utensils used in making 
 of tax ; fermented liquors, who shall evade or attempt to evade ths pay- 
 ment of the tax thereon, or fraudulently neglect or refuse to make 
 negie^ig^ &™'to '■"""^ ^^'^ cxact entry and report of the same in the manner by law 
 make entry and required, or to do or cause to be done any of the things by law re- 
 *'for ' purposely quired to be done by him as aforesaid, or who shall intentionally 
 making aise entry, make false entry in said book or in said statement, or knowingly 
 
131 
 
 allow or procure the same to be done, shall forfeit, for every such Forfeiture, 
 offence, all the liquors made by him or for him, and all the ves- 
 sels, utensils, and apparatus used in making the same, and be lia- 
 ble to a penalty of not less than five hundred nor more than one ^*™- 
 thousand dollars, to be recovered with cost of suit, and shall be 
 deemed guilty of a misdemeanor, and shall be imprisoned for a imprisonment. 
 term not exceeding one year. And any brewer who shall neglect 
 to keep the books, or refuse to furnish the account and duplicate giect?nB, &c.,°to 
 thereof as provided bylaw, or who shall refuse to permit the keep booits, or fur- 
 proper officer to examine the books in the manner provided, shall, for not permitting 
 for every such refusal or neglect, forfeit and pay the sum of three g^*^^ *" ^^ *^' 
 hundred dollars. i 
 
 Sec. 52. And be it further enacted, That the Commissioner of stamps to He 
 Internal Revenue shall cause to be prepared, for the payment of amoS'^'of'tax to 
 the tax aforesaid, suitable stamps denoting the amount of tax re- be paid ; 
 quired to be paid on the hogshead, barrels, and halves, quarters, 
 sixths, and eighths of a barrel of such fermented liquors, and shall 
 furnish the same to the collectors of internal revenue, who shall '" ^^ ^™'*''h* 
 each be required to keep on hand, at all times, a supply equal in siiaii keep ' two 
 amount to two months' sales thereof, if there shall be any brew- ^^^h^' supply on 
 ery or brewery warehouse in his district, and the same shall be to be sold only 
 sold by such collectors only to the brewers of their districts, re- '° brewers, 
 spectively ; and such collectors shall keep an account of the num- Account to be 
 ber and values of the stamps sold by them to each of such brew- ^^fl °' stamps 
 ers, respectively; and the Commissioner of Internal Revenue Deduction of rj 
 shall allow upon all sales of such stamps to any brewer, and by Jaies^to brewers"'' 
 him used in his business, a deduction of seven and one-half per cen- 
 tum. And the amount paid into the treasury by any collector on Commissions of 
 account of the sale of such stamps to brewers shall be included in g°Bso°'^n a^ou'nt 
 estimating the commissions of such collector and of the assessor of sales of stamps. 
 of the same district. , 
 
 Sec. 53. And be it further enacted, That every brewer shall Brewers to ob- 
 obtain, from the collector of. the district in which his brewery Jj"" ^°'^ coUeo- 
 
 , , 1.-11 1.1 ™™ *^® proper 
 
 or brewery warehouse may be situated, and not otherwise, unless stamps and aax 
 said collector shall fail to furnish the same upon application to "iSh bMrei, &^. ."» 
 him, the proper stamp or stamps ; and shall affix upon the spi- stamp denoting 
 got-hole or tep (of which there shall be but one) of each and every Mode of affixing 
 hogshead, barrel, keg, or other receptacle, in which any* fermented stamp.^ 
 liquor shall be contained, when sold or removed from such brew- 
 ery or warehouse, a stamp denoting the amount of the tax re- 
 quired upon such fermented liquor, in such a way that the said canceUe'dand how. 
 stalnp or stamps will be destroyed upon the withdrawal of the li- 
 quor from such hogshead, barrel, keg, or other vessel, or upon 
 the introduction of a faucet or other instrument for that purpose ; 
 and shall also, at the time of affixing such stamp or stamps as 
 aforesaid, cancel the same by writing or imprinting thereon the 
 name of the person, firm, or corporation by whom such liquor 
 may have been made, or the initial letters thereof, and the date 
 when ,cancelled. Every brewer who shall refuse or neglect to affl^ngornot'cSS- 
 afflx and cancel the stamp or stamps required by law in the manner ceiling stamps, or 
 aforesaid, or who shall affix a false or fraudulent stamp thereto^ or onea™^ rauoaie 
 knowingly permit the same to be done,' shall be liable to pay a 
 penalty of one hundred dollars for each barrel or package on which Kne. 
 such omission or fraud occurs, aud shall be liable to imprison- imprisonment. 
 ment for not more than one year. 
 
132- 
 
 Penalty for Bell- ^Sec. 54. And he it further enacted, That any brewer, carman, 
 "femn^&^'f fef- agent for transportation, or other person, who shall sell, remove, 
 mented iiquo'r in receive, or purchase, or in any way aid in the sale, removal, re- 
 
 auy vessel from a . ^ , *» /> . i t j. • t • t_ 
 
 brewery,&c.,with- ceipt, or purchase, 01 any fermented hquor contained in any hogs- 
 Trith a fiStom" ^^^^! barrel, keg, or other vessel from any brewery or brewery 
 &o. J ' warehouse, upon which the stamp required by law shaJI not have 
 
 been affixed, ov on which a false or fraudulent stamp is affixed, 
 with knowledge that it is such, or on which a stamp once 
 cancelled is used a second time ; and any retail dealer or , other 
 for withdrawing pcrson, who shall withdraw or aid in the withdrawal of any 
 suoii liquor from fermented liquor from any hogshead, barrel, keg, or other vesseJ 
 defacing, &c., Containing the same, without destroying or . defacing the stamp 
 stamp, &c. affixed upon the same, or shall withdraw or aid in the withdrawal 
 
 of any fermented liquor from any hogshead, barrel, keg, or other 
 vessel upon which the proper stamp shall not have beeil affixed, 
 or on which a false or fraudulent stamp is affixed, shall be liable 
 Fine and impria- to a fine of one hundred dollars, and to imprisonment not more 
 onment. j^j^^jj ^^^ year. Every person who shall make, sell, or use any 
 
 Penalty format falsc or counterfeit stamp or die for printing or making stamps 
 fai^e °8tampB*o'r which shall be in imitation of or purport to be a lawful stamp or 
 ^es, &c. die of the kind mentioned, or who shall procure the same to be 
 
 Imprisonment. done, shall be imprisoned for not less than one nor more than five 
 Brewers sdiing years : Provided, That every brewer, who sells fermented liquor 
 brewery to affix at retail at the brewery or other place where the same is made, 
 Btoips""*' *'"*" shall affix and cancel the proper stamp or stamps upon the hogs- 
 heads, barrels, kegs, or other vessels, in which the same is con- 
 to iteep account tained, aind shall keep an account of the quantity so sold by him, 
 qaan i y bo , ^^^ ^^ ^j^^ number and size of the hogsheads, barrels, kegs, or 
 other vessels, in which the same may have been contained, and 
 to report under shall make a report thereof, verified by oath, monthly to the as- 
 moothiy, Inr^to scssor, and forward a duplicate of same to the collector of -the dis- 
 soni duplicate to trfct : And provided further. That brewers may remove malt li- 
 lirewerrmay re- quors of their own manufacture from their breweries or other 
 ""ilorrifl 'certSn P'*'*^ "^ manufocturc to a warehouse or othet- pla/ce of storage 
 quantities from occupied by them within the same district in quantities of not less 
 w'^ehouBTwithout ^^^^^ SIX barrels in one vessel without affixing the proper stamp- 
 si^p. or stamps, but shall affix the same . upon such liquor when 
 
 fixed™ hen liquor sold or removcd from such warehouse or other place of storage. 
 "^when'auThow ^"* wheu the manufacturer of any ale or porter manufactures 
 ale or porter may the Same in one collection district, and owns, occupies, or hires 
 district'^^^Thcre ^ depot or Warehouse for the storage and sale of such ale 
 manufactured to or porter in another collection district, he may, without, affixing 
 other district with- the Stamps On the cask at the brewery, as herein provided for, re- 
 Sed^™^ ^'*™P^ move or transport, or cause to be removed or transported, said 
 ale or porter, in quantities not less than qne hundred barrels at a 
 time, under a permit from the collector of the district wherein 
 said ale or porter is manufactured, to said depot or warehouse, 
 but to no other place, under such rules and regulations as the 
 Such ale or por- Commissioner of Internal Revenue may prescribe, and thereafter 
 when it leaves such the manufacturer of the ale or porter so removed shall stamp the 
 waiehouse. same when it leaves such depot or warehouse, in the same 
 
 manner and under the same penalties and liabilities as when 
 stamped at the brewery as herein provided ; and the collector of 
 Collector to far- the district in which such depot or warehouse is situated shall 
 " """" furnish the manufacturer with the stamps for stamping the samei 
 
 ziiah stamps. 
 
133 
 
 as if the said ale or porter had been manufactured in hia district : 
 Aiid provided further, That where fermented liquor has become Soar and fei 
 sour or damaged, so as to be incapable of use as such, brewers ™^ffo, use'^ay 
 may sell the same for manufacturing purposes, and may remove be bow for manu- 
 the same to places where it may be used for such purposes, in p^se's™!^, irith- 
 casks or other vessels, unlike those ordinarily used for fermented '^^^ stamps af- 
 liquors, containing respectively not less than one barrel each, 
 and having the nature of their contents marked upon then^ with-: 
 out aflSxing thereon the required stamp or stamps. 
 
 Sec. 55. And he it further enacted. That every brewer shall &^™Jf fenJ^i 
 mark, or cause to be marked, in such manner as shaU be pre- uqoor to be 
 scribed by the Commissioner of Internal Revenue, upon every ™d_ °or "remoVea 
 hogshead, baiTel, keg, or other vessel, containing the fermented *™» brewery. 
 liquor made by him, before it is sold or removed from the brew- poseiy removing 
 ery, or lirewery warehouse, or other place of manufacture, the ^j^"™^ °"* 
 name of the person, firm, or corporation by whom suph hquor 
 was manufactured, and the place where, the same shall have been 
 made ; and any person other than the owner thereof, or his agent, 
 who shall intentionally remove or deface such mark therefrom, 
 shall be liable to a penalty of fifty dollars for each cask from 
 which the mark is so removed or defaceid. 
 
 Sec. 56. And he it further enacted, That every person, other Penalty, if any 
 
 , , , ■' ' „ i 4 J 1- ^ person, other than 
 
 than the purchaser or owner oi any lermented liquor, or person the owner or pur- 
 acting on his behalf, or as his agent, who shall intentionally aii^"r'emoTe3''°or 
 remove or deface the stamp affixed upon the hogshead, barrel, defaces stamp on 
 keg, or other vessel, in which the same may be contained, shall be ™^ ^"''' °' ,i 
 liable to a fine of fifty dollars for each such vessel from which the 
 stamp is so removed or defaced, and to render compensation to 
 such purchaser or owner for all damages sustained by him there- 
 from. 
 
 Sec.'57. And he it further enacted, That the ownership or pos- The possession 
 session by any person of any fermented liquor after its sale or j°q„oj t'™r™re'? 
 removal from brewery or warehouse, or other place where it was moyai from waic- 
 made, upon which the tax required shall not have been paid, shall t^te'no^t°paTd,'to 
 render the same liable to seizure wherever found, and to forfeit- f^it^"^" °' *"" 
 ■ ure ; and that the want of the proper stamp or stamps upon any The absence of 
 hogshead, barrel, keg, or other vessel in which fermented liquor ^^'rs on barrel, 
 may be contained after its sale or removal from the brewery that tax is not 
 where the same was made, or warehouse, as aforesaid, shall be p*"*' 
 notice to all persons that the tax has not been paid thereon, and 
 shaU be prima facie evidence of the non-payment thereof. 
 
 Sec. 58. And he it further enacted. That every person who Withdrawing fer- 
 shall withdraw any fermented liquor from any hogshead, barrel,, Som ° any veSe' 
 keg, or other vessel upon which the proper stamp or stamps shall ?<>' stamped, for 
 
 r 1. I, JM f J- ii r 1, iii- ii, bottling, or bot- 
 
 not have been affixed, for the purpose ot bottling tne same, or tiin^ fermented 
 who shall carry on, or attempt to carry on, the business of bottling "g^°e it° iT^^lt, 
 fermented liquor in any brewery or other place in which fer- &o-, bow pun- 
 
 , t f • -I •!• • ished. 
 
 mented hquor is made, or upon any premises having copmum- 
 cation with such brewery or any warehouse, shall be lifible to a 
 fine of five hundred dollars, and the property used in such bottling 
 or business shall be liable to forfeiture. 
 
 Sec. 59. And he it further enacted. That any inspector or Penalty npon 
 revenue agent who shall hereafter become interested, di- from becoming or 
 rectly or indirectly, in the manufacture of tobacco, snuff, or thl°^^anSwt* '" 
 cigars, and any assessor, collector, inspector, or revenue of tobacco, &c.. 
 
134 
 
 or In the prodnc- agent, who shall hereafter become interested, directly or indt 
 femented''iiqaore' rectly, in the production by distillation or by other process, of 
 spirits, ale, or beer, or other fermented liquors, shall, on convic- 
 tion before any court of the United States of competent jurisdic- 
 tion, pay a penalty not less than five hundred dollars, nor more 
 than five thousand dollars, in the discretion of the court. And 
 any such officer interested as aforesaid in any such manufacture 
 at the time this act takes effect, who shall fail to divest himself 
 of such interest within sixty days thereafter, shall be held and 
 declared to have become so interested after this act takes effect. 
 iDternai reve- SECrs^ 60. And be it further enacted, That every internal reve- 
 m'^^^e uD°of ^^^ officer whose payment, charges, salary, or compensation shall 
 foes, &c., to make be composed either wholly or in part, of fees, commissions, allow-^ 
 ^tement under ^jj^gg^ qj, rewards, from whatever source derived, shall be required 
 Miiount of fees, to render to the Commissioner of Internal Revenue, under regu- 
 lations to be approved by the Secretary of the Treasury, a state- 
 ment under oadi, setting forth the entire amount of such fees, 
 commissions, emoluments, or rewards, of whatever nature or from 
 whatever source received, during the time for which said state- 
 Penaity for mcnt is rendered ; and any false statement knowingly and wil- 
 IdMsStement^"^ ^"^^7 rendered under the requirements of this section, or regula- 
 tions established in accordance therewith, shall be deemed wilful 
 perjury, and punished, on conviction thereof, as provided in sec- 
 tion forty-two of the act of June thirty, eighteen hundred and 
 sixty-four, to which this act is an amendment ; and any neglect 
 for neglecting to or omission to render such statement when required shall be pun- 
 when requirlo!'"' ished, on conviction thereof, by a fine of not less than two hun- 
 dred dollars nor more than five hundred dollars, in the discretion 
 of the court. 
 When law re- Sec. 61. And ie it farther enacted, That so much of this act as 
 spirita and" 'let- changes the existing law relating to distilled spirits and fermented 
 fc k"''"'ir t''""^' liquors shall take effect from and after the first day of September, 
 eighteen hundred and sixty-six. 
 Penalty for riv- Sec. 62. And he it further enacted. That if any person or per- 
 jng, or offering, sons shall, directly or indirectly, promise, offer, or give, or cause 
 pre'senr,^ fef!?' to 0'" procurc to be promised, offered, or given, any money, goods, 
 *fff ""'fc * ^'"'^ right in action, bribe, present, or reward, or any promise, contract, 
 intent' to in'iiiience Undertaking, obligation, or security for the payment or delivery 
 thln^'bcfo"" h°'^" "^ ^^y money, goods, right in action, bribe, present, or reward, or 
 or to" cause him to any Other valuable thing whatever to any officer of the United 
 up'o^the'rlvmue'! States, Or pers6n holding any place of trust or profit, or discharging 
 any official function under, or in connection with, any department 
 of the government of the United States, after the passage of this 
 act, with intent to influence his decision or action on any ques- 
 tion, matter, cause, or thing which may then be pending, or may by 
 law be brought before him in his official capacity, or in his place 
 of trust or profit, or with intent to influence any such officer or 
 person to commit, or aid or abet in committing, any fraud on the 
 revenue of the United States, or to connive at or collude in, or to 
 allow or permit, or make opportunity for, the commission of any 
 such fraud, and shall be thereof convicted, such person or persona 
 so offering, promising, or giving, or causing or procuring to be 
 promised, oflered, or given any such money, goods, right in action, 
 bribe, present, or reward, or any promise, contract, undertaking, 
 obligation, or security for the payment or delivery of any mosey, 
 
135 
 
 gdods, right in action, bribe, present, or reward, or other valuable 
 tiling whatever, and the officer or person who shall in anywise ac- 
 cept or receive the same, or any part respectively, shall be lia- 
 ble to indictment in any court of the United States having jurisdic- 
 tion, and shall, upon conviction thereof, be fined not exceeding three Fine, 
 times the amount so offered, promised, given, accepted, or received, 
 and imprisoned not exceeding three years ; and the person con- imprisonment, 
 victed of so accepting or receiving the same, or any part thereof, 
 if an officer or person holding any such place of trust or profit, incapacitated 
 shall forfeit his office or place ; and any person so convicted under ftom holding office, 
 this section shall forever be disqualified to hold any office of honor, 
 trust, or profit under the United States. 
 
 Sec. 63. And he it further enacted, That hereafter in all cases Proceedings in 
 of seizure of any goods, wares, or merchandise which shall, in the ^°ds°as subject to 
 opinion of the collector or deputy collector making such seizure, forfeiture. 
 be of the appraised value of three hundred dollars or less, and 
 which shall have been so seized as being subject to forfeiture 
 under any of the provisions of this act, or of any act to which this 
 is an amendment, excepting in cases otherwise provided, the said 
 collector or deputy collector shall proceed as follows, that is to say : xjst in duplicate 
 He shall cause a list containing a particular description of the 
 goods, wares, or merchandise seized to be prepared in duplicate, 
 and an'appraise^nent of the same to be made by three sworn ap- Appraisement, 
 praisers, to be selected by him for said purpose, who shall be 
 respectable and disinterested citizens of the United States, residing 
 within the collection district wherein the seizure was made. The 
 aforesaid list and appraisement shall be properly attested by such . 
 
 collector or deputy collector and the persons making the appraise- j, ^^ appraisers, 
 ment, for which service said appraisers shall be allowed the sum 
 of one. doUar and fifty cents per day each, to be paid as other 
 necessary charges of collectors according to law. If the said „ , . , 
 goods shall be found by such appraisers to be of the value of three are found to be of 
 hundred dollars or less, the said collector or deputy collector shall or^iels'coucctor'to 
 publish a notice, for the space of three weeks, in some newspaper publish notice. 
 of the district where the seizure was made, describing the articles, 
 and stating the time, place, and cause of their seizure, and requir- j,„y„g t^, jtatu 
 ing any person or persons claiming them to appear and make such what. 
 . daim within thirty days from the date of the first publication of 
 such notice : Provided, That any person or persons claiming the claimants of the 
 goods, wares, or merchandise, so seized, within the time specified ^^^ seized mu/ 
 in the notice, may file with such collector or deputy collector a cute a bond. 
 claim, stating his or their interest in the articles seized, and may- 
 execute a bond to the United States in the penal sum of two hun- , 
 dred and fifty dollars, with sureties, to be approved by said collec- 
 tor or deputv collector, conditioned that, in case of condemnation . _ .... 
 
 . . . f . 1 T Ml ' n 1 T Conditions ol 
 
 of the articles so seized, the obligors will pay all the costs and ex- bond, 
 penses of the proceedings to obtain such condemnation ; and upon collector to sena 
 the delivery of such bond to the collector or deputy collector, he *™'*,.''°'' „ "'''.'■ 
 shall transmit the same, with the duplicate list and description of states district av'- 
 the goods seized, to the United States District Attorney for the ^^ttee'^ft? °'^' 
 district, who shall proceed thereon in the ordinary manner pre- 
 scribed by law : And provided also. That if therei shall be no if there is no 
 claim interposed and no bond given within the time above speci- °ou"tor*'to''°give 
 fied, the collector or . deputy collector, as the case may be, shall ten days' notice ot 
 give ten days' notice of the sale of the goods, wares, or merchan- ^'■'"' i°° ■ 
 
136 
 
 (Use, by publication ; and at the time and place specified in said' 
 Sale at pubUo notice, shall sell the article so seized at public auction, and after 
 auction. deducting the expense of appraisement and sale he shall deposit 
 
 Pieceuds of sale, the proceeds to the credit of the Secretary of the Treasury. And 
 within one /year after the sale of any goods, wares, or merchan- 
 dise as aforesaid, any person or persons claiming to be interested 
 in the goods, wares, or merchandise so sold may apply to the Sec- 
 within a year of retary of the Treasury for a remission of the forfeiture thereof, 
 miy' be" mS"for or any of them, and a restoration of the proceeds of the said sale, 
 remission of for- vrhich mav be eranted by the said Secretary upon satisfactory 
 
 fciture and restor- „ , "^ /.■.,-,. i i i!^ii 'i, n 
 
 ation of proceeds prooi, to be lumished m such manner as he shall prescribe : ^^ro- 
 of sale. vided, That it shall be satisfactorily shown that the applicant, at 
 
 the time of the seizure and the sale of the goods in question, and 
 Applicant to during the intervening time, was absent out of the United States 
 prove what. qj. Jq gucJi circumstanccs as prevented him from knowing of such 
 
 seizure, and that he did not know of the same ; and also that th^e 
 said forfeiture was incurred without wilful negligence or any in- 
 tention of fraud on the part of the owner or owners of such goods. 
 If no application If no application for such restoration be made within one year, as 
 5w,' pro'cecds of hereinbefore prescribed, then, at the expiration of the said time, the 
 iT't d° ^^ *^'"" Secretary of the Treasury shall cause the proceeds of the sale of 
 the said goods, wares, or merchandise to be distributed according 
 to law, as in the case of goods, wares, or merchandise conflemned 
 and sold pursuant to the decree of a competent court. 
 Keorpmization gj.£,_ 64. And be it further enacted, That the office of the 
 
 of office of commis- .. z-Tii-n u • ^ j. • 
 
 sioner of Internal Commissioner of Internal Kevenue be reorganized so as to m- 
 
 Kevenue. elude — 
 
 . . One Commissioner of Internal Revenue, vjith a salary of six 
 
 thousand dollars, and 
 Deputy Commis- One Deputy Commissioner, with a salary of three thousand' 
 missioner. £yg hundred dollars ; 
 
 Which offices are now already created, and the duties thereof 
 
 defined by law ; and to authorize, uiMer the direction of the 
 
 Secretary of the Treasury, the employment of the following ad- 
 
 ceK'M.d°derkB!'*' ditional officers and clerks, and with the salaries hereinafter speoi* 
 
 fied, namely : 
 
 Two Deputy com- Two Deputy Commissioners, each with a salary of three thou- 
 
 missioners. ^ . ^^^^^^^ . 
 
 Solicitor. One Solicitor, with a salary of four thousand dollars ; 
 
 Heads of divi- Seven heads of divisions, each with a salary of two thousand 
 '""''• five hundred dollars ; 
 
 gi^j,^ Thirty-four clerks of class four ; forty-five clerks of class three ; 
 
 . fifty clerks of class two ; and thirty-seven clerks of class one ; 
 _ Fifty-five female clerks ; 
 Messengers. Five messengers ; 
 
 Assistant mes- Three assistant messengers, and fifteen laborers ; and a sum 
 STrera. sufficient to pay the additional salaries of officers, clerks, and em- 
 
 ployees herein authorized is hereby appropriated out of any mo- 
 Appropriations, ney in the treasury not otherwise appropriated ; and this- section 
 shall take effect from and after the thirtieth day of June, eighteen 
 hundred and sixty-six. 
 Franking privi- Sec. 65. And be it further enacted, That all official communi- 
 ***'■ cations made by assessors to collectors, assessors to assessors or 
 
 by collectors to collectors, or by collectors to assessors, or by as- 
 sessors to assistant assessors, or by assistant assessors to assessors, 
 
137 
 
 or by collectors to their deputies, or by deputy collectors to col- 
 lectors, may be officially franked by the writers thereof, and shall, 
 when so franked, be transmitted by mail free of postage. 
 
 Sec. 66. Atid be it further enacted, That the Secretary of the SpeoM commin. 
 Treasury is hereby authorized to appoint an officer in his depart- ™^" "' ** ^'^ 
 ment who shall be styled " Special Commissioner of the Revenue," 
 whose office shall terminate in four years from the thirtieth day rf^^ ^j ^f^^^ 
 of June, eighteen. hundred and sixty-six. It shall be the duty of Duties, 
 the Special Commissioner of the Revenue to inquire into all the 
 sources of national revenue, and the best methods of collecting the 
 revenue ; the relations of foreign trade to domestic industry ; the 
 mutual adjustment of the systems of taxation by customs and excise, 
 with the view of insuring the requisite revenue with the least dis- 
 turbance or inconvenience to the progress of industry and develop- 
 ment of the resources of the country ; and to inquire, from time to 
 time, under the direction, of the Secretary of the Treasury, into the 
 manner in which officers charged with the administration and col- 
 lection of the revenues perform their duties. And the said Special u^°to^^^^ 
 Commissioner of the Revenue shall from time to time report, flcationsoiratesof 
 through the Secretary of the Treasury, to Congress, either in the '^™'''"'' *"• 
 form of a bill or otherwise, such^modifications of the rates of tax- 
 ation or of the methods of collecting the revenues, and such othBr 
 facts pertaining to the trade, industry, commerce, or taxation of 
 the country as he may find, by actual observation of the operation 
 of the law, to be conducive to the public interest ; and in order to 
 enable the Special Commissioner of the Revenue to properly 
 conduct his investigations, he is hereby empowered to examine May examine 
 the books, papers, and accounts of any officer of the revenue, to officer of "tL^rCT^ 
 administer oaths, examine and summon witnesses, and take testi- ™ie =""* summon 
 mony ; and each and every such person falsely swearing or affirm- raise swearing 
 ing shall be subject to the penalties and disabilities prescribed by p^J""''*' *" ^° 
 law for the punishment of corrupt and wilful perjury ; and aU. 
 officers of the government are hereby required to extend to the ^f™"''!"''? |^^" 
 said Commissioner all reasonable facilities for the collection of ises. , 
 information pertinent to the duties of his office. And the said 
 Special Commissioner shall be paid an annual salary of four thou- '^^y. "f Special 
 sand dollars, and the travelling expenses necessarily incurred 
 While in the discharge of his duty ; and all letters and documents Franking priTi- 
 to and from the Special Commissioner relating to the duties and ''b«- 
 business of his office shall be transmitted by mail free of postage. 
 And section nineteen of an act entitled "An act to amend an act Repeal of section 
 entitled ' An act to provide internaF revenue to support the gov- 3^ ^ggg"'"^ ■"""''' 
 ernment, to pay interest on the public debt, and for other pur- 
 poses,' approved June thirtieth, eighteen hundred and sixty-four," 
 approved March third, eighteen hundred and sixty-five, be, and 
 the same is hereby, repealed. 
 
 Sec. 67. And be it further enacted, That in any case, civil or in an suits 
 criminal, where suit or prosecution shall be commenced in any "ga'"^ revenue 
 
 ri • /¥» jy 1 TT • T a omcera, or persons 
 
 court of any state against any officer 01 the United otates, ap- acting under tiiem, 
 pointed under or acting by authority of the act entitled " An act tto'VaHditrof tiSf 
 to provide internal revenue to support the government, to pay act, defendant may 
 interest on the public debt, and for other purposes," passed June t™"nnited Istotea 
 thirtieth, eighteen hundred and sixty-four, or of any act in aiddi- "touit court at 
 
 . , ' ° . 3 ^ ^, o • , , "uy 'III"* before 
 
 tion thereto or in amendment thereot, or against any person act- trial. 
 ing under or by authority of any such officer on account of any 
 
138 
 
 act done under color of his office, or against any person holding 
 property or estate by title derived from any- such officer, concern- 
 ing such property or estate and affecting the validity of this act, 
 or acts of which it is amendatory, it shall be lawful for the de- ' 
 fendant, in such suit or prosecution, at any time before trial, upon 
 ProceedingB for a petition to the circuit court of the United States in and for the 
 removal. district in which the defendant shall have been served with 
 
 process, setting forth the nature of said suit or prosecution, and 
 verifying the said petition by affidavit, together with a certificate, 
 signed by an attorney or counsellor- at law of some court of 
 record of the State in which such suit shall have been com- 
 menced, or of the United States, setting forth that, as counsel for 
 the petitioner, he has examined the proceedings against him, and 
 carefully inquired into all the matters set forth in the petition, 
 and that he believes the same to be true ; which petition, affidavit, 
 and certificate shall be presented to the. said circuit court if in 
 session, and if not, to the clerk thereof, at his office, and shall be 
 filed in said office, and the cause shall thereupon be entered on 
 the docket of said court, and shall be thereafter proceeded in as a 
 Duty of clerk of gausc originally commenced in that court ; and it shall be the 
 duty of the clerk of said court,if the suit were commenced in tha 
 Certiorari. court below by su'mmons, to issue a writ of certiorari to the State 
 
 court, requiring said court to send to the said circuit court the 
 record and proceedings in said cause ; or if it were commenced 
 Hateaa corpus by capias, he shall issue a writ of habeas corpus cum causa, a 
 cum causa. duplicate of which said writ shall be dehvered to the clerk of the 
 
 State court, or left at his office, by the marshal of the districtj or 
 How serrod. jjjg deputy, or some person duly authorized thereto ; and there- 
 
 upon it shall be the duty of the said State court to stay all 
 Btay'proceSgs!" further proceedings in such cause, and the said suit or prosecu- 
 • tion, upon delivery of such process, or leaving the same as afore- 
 
 said, shall be deemed and taken to be moved to the said circuit 
 Further pioceed- court, and any further proceedings, trial, or judgment therein in 
 Tofd."^'"*"''""''' *^« S'^ts court shall b6 wholly null and void. And if the de- 
 if dettndant is fendant in any such suit be in actual custody on mesne process 
 8har"to° toke^Se therein, it shall be the duty of the marshal, by virtue of the writ 
 body. of habeas corpus cum causa, to take the body of the defendant 
 
 into his custody, to be dealt with in the said cause according to' 
 the rules of law and the order of the circuit court, or of any 
 bail ^^"'to^Mu- judge thereof in vacation. All attachments made, and all bail 
 tinue. and other security given upon such suit or prosecution, shall be 
 
 and continue in like force and effect as if the same suit or prose- 
 cution had proceeded to fing,l judgment and execution in the State 
 court ; and if, upon the removal of any such suit or prosecution, 
 it shall be made to appear to the said circuit court that no copy 
 If copy of pro- of the record and proceedings therein in the State court can be 
 coart'«m"not be obtained, it shall be lawful for said circuit court to allow and re- 
 had, Circuit court quire the plaintiff to proceed de novo, and to file a declaration of 
 
 jnay compel pLaia- ,^. /*•■,■, • i t . 
 
 tiff to proceed lus cause ot action, and the parties may thereupon proceed as in 
 noMait°with'costB ^ction Originally brought in- said circuit court ; and, on failure of 
 for defendant. SO proceeding, judgment of nolle prosequi may be' rendered, 
 against the plaintiff, with costs for the defendant : Provided, That 
 isss'no'ttoT^piy ^" ^^^ entitled "An act further to provide for the collection of 
 to cases arising duties on imports," passed March second, eighteen hundred and 
 Kvenue laws"™^ thirtj-thrce, shall not be so construed as to apply to cases arising 
 
139 
 
 under an act entitled " An act to provide internal revenue to sup- 
 port the government, to pay interest on the public debt, and for 
 other purposes," passed June thirtieth, eighteen hundred and 
 • sixty-four, or any act in addition thereto or in amendment thereof, 
 nor to any case in which the validity or interpretation of said act 
 or acts . shall be in issue : Provided further, That if any officer 
 aippointed under and by virtue of any act to provide internal „ pI™on3 "acthi" 
 revenue, or any person acting; under or by authority of any such ?niJ«r .";»™. sof- 
 
 „. u 11 • ■ • J. -L- i. r fenng mjunes for 
 
 oihcer, shall receive any injury to his person or property tor or acts done under 
 on account of any act by him done, under any law of the United fo'di^iigS^i^ the 
 States for the collection of taxes, he shall be entitled to maintain United states cir- 
 suit for damage therefor in the circuit court of the United States ""'' °""''" 
 in the district wherein the party doing the injury may reside or 
 shall be found. And all property taken or detained by any Property in cua- 
 offlcer or other person under authority of any revenue law of the p^Tiabie. '"*" 
 United States shall be irrepleviable, and shall be deemed to be in 
 the custody of the law, and subject only to the orders and decrees 
 of the courts of the United States having jurisdiction thereof. 
 And if any person shall dispossess or rescue, or attempt to dis- punished!' "' 
 possess or rescue, any property so taken or detained as aforesaid, 
 or shall aid or assist therein, such .person shall be deemed guilty 
 of a misdemeanor, and shall be liable to such punishment as is 
 provided by the twenty-second section of the act for the punish- 
 ment of certain crimes against the United States, approved the 
 thirtieth day of April, anno Domini one thousand seven hundred 
 and ninety, for the wilful obstruction or resistance of officers in 
 the service of process. 
 
 Sec. 68. And be it further enacted, Th&t the fiftieth section of Section fifty, of 
 an act passed June thirtieth, eighteen htindred and sixty-four, en- isMi'repeSed. ' 
 titled " An act to provide internal revenue to support the govern- 
 tnent, to pay interest on the pubHc debt, and for other purposes," 
 is, hereby repealed : Provided, That any case which may have Cases removed 
 been removed from the courts of any State under said fiftieth to°°court9° of "toe 
 section to the courts of the United States shall be remanded to united states, to 
 the State court from which it was so removed, with all the records less, &0. ' 
 relating to such cases, unless the justice of the circuit court of the 
 Ujiited States in which' such suit or prosecution is pending shall 
 be of opinion that said case would be removable from the couri 
 of the State to the circuit court under and by virtue of the sixty- 
 seventh section of this act. And in all cases which may have been in aii cases that 
 removed from any court of any State under and by virtue of said attolhmento^bajf 
 fiftieth section of said act of June thirtieth, eighteen hundred and &c., to remain in 
 sixty-four, all attachments made, and all bail or other security ^™°°' 
 given upon such suit or prosecution, shall be and continue in full 
 force and effect until fllnal judgment and execution, whether such 
 suit shall be prosecuted to final judgment in the circuit court of 
 the United States, or remanded to, the State court from which it 
 was removed. 
 
 Sjsc. 69. And be it further enacted, That whenever a writ of in ™to ot error 
 error shall be issued for the revision- of any judgment or decree MeSdants areTot 
 in any criminal proceeding where is drawn in question the con- *° ^^mieased un- 
 struction of any statute of the United States, in a court of any ' 
 State, as is provided in the twenty-fifth section of an act entitled 
 "An act to establish the judicial courts of the United States,"^ 
 passed September twenty-fourth, seventeen hundred and eighty- 
 nine, the defendant, if charged with an offence bailable by Ihx. 
 
140 
 
 I 
 
 laws of such State, shall not be released from custody until a final 
 judgment upon such writ, or until a bond, with sufficient sureties, 
 in a reasonable sum, as ordered and approved by the State court, 
 shall be given ; and if the offence is not' so bailable, until a final . 
 Writs of error in judgment upon the writ of error. Writs of error in criminal 
 eriminai ca^es to cases shaU have precedence upon the docket of the Supreme 
 redence upon the court of all cases to which the government of the United States 
 preme'cour?* ^'^' ^® °''' ^ P^^ty, excepting only such cases as the court, at their 
 discretion, may decide to be of public importance. 
 When this act Sec. 70. And be it further enacted, That this act shall take 
 shau take effect, effect, where not otherwise provided, on the first day of August, 
 Reneai of incon- eighteen hundred and sixty-six, and all provisions of any former 
 Bistentiaws. act inconsistent with the provisions of this act are hereby re- 
 
 pealed : Provided, however. That all the provisions of said acts 
 mfr^iaws'to be'ln ^^^^^ ^^ ^^ force for Collecting all taxes, duties and licenses prop- 
 force for certain erly assessed or liable to be assessed, or accruing under the provi- 
 purposes. sions of Said acts, the right to which has already accrued or which 
 
 may hereafter accrue under said acts, and for maintaining and 
 continuing liens, fines, penalties and forfeitures incurred . under 
 and by virtue thereof; and for carrying out and completing all 
 proceedings which have been already commenced or that may be 
 commenced, to enforce such fines, penalties, and forfeitures, or 
 < criminal proceedings under said acts, and for the punishment of 
 
 crimes of which any party shall be or has been found guilty :" 
 And provided further, That whenever the duty imposed by any 
 existing law shall cease in conseqaence of any limitation therein 
 contained before the respective provisions of this act shall take 
 Certain duties effect, the samc duty shall be, and is hereby, continued until such 
 under existing laws provisions of this act shall take effect ; and where any act is 
 
 to continue. f, ,, , . ,, ,,,, ,,,i'' 
 
 hereby repealed, no duty imposed thereby shall be held to cease, 
 in consequence of such repeal, until the respective corresponding 
 provisions of this act shall ■ take effect : And provided further, 
 Manu&ctnres That all manufactures and productions on which a duty was 
 &c., in possession imposed by either of the acts repealed by this act, which shall be 
 when*thi8a«t"tS in the possession of the manufacturer or producer, or of his agent 
 effMt. on wWch or agents, on the day when this act takes effect, the duty imposed 
 paid, or was not by any such former act not having been paid, shall be held and 
 dSn^d '"to*" have deemed to have been manufactured or produced after such date ; 
 been manufectar- and, whenever by the terms of this act a duty is imposed upon 
 , ™° '■^' any articles, goods, wares, or merchandise, manufactured or pro- 
 duced, upon which no duty was imposed by either of said former 
 acts, it shall apply to such as were manufactured or produced, 
 "^ and not removed from the place of manufacture or production, on 
 
 the day when this act takes effect ; and the Commissioner of In- 
 ternal Revenue, under the direction of the Secretary of the 
 Treasury, is authorized to make all necessary regulations and 
 prescribe all necessary forms and proceedings for the "collection 
 of such taxes and the enforcement of such fines and penalties for 
 the execution of the provisions of this act. 
 Tax Laws to bo Sec. 71. And be it further enacted, That it shall, be the duty 
 too QermaJTnewsI °^ *^^ Commissioner of Internal Revenue to have this act, and the 
 papers. acts to which it is amendatory, published in at least one German ' 
 
 newspaper in each of the States of the Union where such paper 
 may be published. 
 
 Appeoted, July 13, 1866. 
 
141 
 
 TABLE 
 
 RATES OF TAXES UNDER ACT OF JULY 13, 1866.* 
 
 [See Section 94, ante, pp 54-60.] 
 
 Rate of Tax. 
 
 Advertisements, on gross receipts, quarterly,' (see p. 71) . . 3 per centi 
 Receipts to the amount of $600 annually, and newspapers 
 
 whosfe average circulation is not over 2000 copies exempt. 
 Ale, beer, lager-beer, porter, and other similar fermented liquors, 
 
 per barrel, 31 gallons, to be paid by stamps, (see pp. 129, 131) $1.00 
 And at a like rate for any other quantity, or for a fractional 
 part of a barrel,' which fractional parts are halves, quar- 
 ters, sixths, and eighths. 
 
 Anlbrotypes, (see photographs) 5 per cent. 
 
 Articles made of wood, (see Furniture) 5 per cent. 
 
 Articles of Wearing apparel made for sale ... .5 per cent. 
 
 Articles of dress, (see Clothing) 2 per cent. 
 
 Auction sales, (see p. 62) I'iy of 1 per ct. 
 
 by or for judicial officers under decree of court, 
 and public sales, by guardians, executors or ad- 
 
 mipistrators, (see p. 41) ..... exempt. 
 
 Awnings . . . ' . .5 per cent. 
 
 when made by sewing, from articles on which a tax has 
 
 been paid exempt. 
 
 Bags, (see Awnings) 5 per cent. 
 
 Band iron, per ton, (see Iron) $5.00 
 
 Banks, upon State bank-notes paid out after August 1, 1866. . 10 per cent. 
 
 if circulation is not over 5 per cent, of capital, (see p. 69) exempt. 
 Banks and bapkers, on average deposits, monthly, (see p. 67) . -^ oi 1 per ct. 
 on average capital, beyond the amount in- 
 vested in United States bonds, monthly . ^ of 1 per ct. 
 on average circulation, monthly . . . ^ of 1 per ct. 
 on average circulation over 90 per cent, of 
 
 their capital, monthly, additional .• . :| of 1 per ct. 
 The above does not apply to National banks, 
 on dividends, (see p. 75) ... .5 per cent, 
 
 on additions to surplus and contingent funds 5 per cent, 
 
 on profits wh^n dividends are not made . 5 per cent. 
 
 * All manufactures, except refined petroleum, refined coal oil, cotton, gold and silver, spirit- 
 uous and malt liquors, coffee, roasted or ground, ground spices, dry mustard, and all substi- 
 tutes for such coffee, spices, and mustard, manufactured tobacco, snuff, and cigars, where the 
 product does not exceed the rate of $1000 per annum, and produced by the manufacturer or his 
 family, are exempt. When the product exceeds such rate, and is not over the rate of $3000 
 per annum, the tax is only upon the excess over $1000. . In all other cases, the -whole annual 
 product pays the tax. (See p. 53.) The increasing of values is deemed manufacturing, and a 
 tax of 5 per cent, must be paid on such increase. (Sec. 95, p. 61. J 
 
142 
 
 64) 
 
 Banks and bankers, on all sales and contracts for sale of stocks, 
 bonds, gold and silver bullion and coin, 
 promissory notes, and other securities, for 
 each $100, (see p. 62) . 
 on all such sales or contracts for sale, made 
 by any person not paying special tax, on 
 
 $100 
 
 (Stamps of the proper value must be affixed to the memo- 
 randum of sale required to be made.) 
 Barges, on gross earnings, if subject to tonnage duty 
 
 on gross receipts, if over $1000 a year, monthly, (see 
 
 P-64) 
 
 Barks, on gross receipts, if over $1000 a year, monthly 
 
 on gross earnings, if subject to tonnage duty . 
 Beer, per barrel of 31 gallons, (see Ale) . 
 Benzine, per gallon, (see Naphtha) . 
 Benzole, per gallon, (see Naphtha) .... 
 Billiard-tables, whether for use or hire, per table, (see p, 
 
 Boilers, of all kinds 
 
 Bonds, of railway, canals, turnpike, interest on . 
 
 on sales of, at auction ..... 
 Bone, manufactures of, if not otherwise provided- for 
 Bonnet-makers, who make to order as custom-work only, and 
 whose sales do not exceed $1000 annually . 
 
 Bonnets 
 
 Boots 
 
 Boot-makers and shoe-makers,, who make to order as custom 
 work only, and whose work exclusive of materials does not 
 exceed $1000 annually in value . ' . 
 
 Brass tubes, nails, or rivets 
 
 Brass, not more advanced than rods or sheets . 
 Bridges, on gross receipts, monthly, (see p. 65) 
 Bristles, manufactures of, not otherwise provided for . 
 Brokers, on all sales or contracts for sale of stocks, bonds, gold 
 and silver bullion and coin, promissory notes or other 
 securities, for every $100 of amount of sales or con- 
 tracts, (p. 62) 
 
 on all such sales and contracts made by persons who 
 have not paid special tax as brokers, for every $100 
 (A memorandum of the sale or contract must be made, and 
 a stamp of the proper value affixed.) 
 Bullion, in lump, ingot, bar, or otherwise, to be paid by assayer 
 used in silver ware or prepared for plater's use exclu- 1 
 sively . . . . . ^ . 
 Bullion, sales or contracts for sale of, (see Banks, Brokers) 
 Calfskins, in the rough, or curried or finished .... 
 when tax has been paid on any in the rough, the tax to 
 be only on increased value of the same when curried or 
 finished. 
 Canals, upon gross receipts of, if over $1000 a year, monthly . 
 Canal boats, monthly, if gross receipts are over $1000 a year 
 Canal companies, upon dividends, profits, and interest upod 
 
 bonds 
 
 Candles 
 
 Candy, sugar, valued at not over 20 cents per pound, including 
 the tax per pound ... . . 
 
 Rate of Tax. 
 
 1 cent 
 
 5 cents. 
 
 exempt. 
 
 2i per cent 
 2^ per cent, 
 exempt. 
 $1.00 
 10 cents. 
 10 cents. 
 10.00 
 5 per cent 
 5 per cent 
 i^if of 1 per ct 
 5 per cent 
 
 exempt 
 5 per cent 
 2 per cent. 
 
 exempt. 
 5 per cent 
 5 per cent. 
 3 per cent. 
 5 per cent. 
 
 1 cent. 
 5 cents. 
 
 ■^ of 1 per ct 
 exempt 
 5 per cent. 
 
 2^ per cent 
 2^ per cent 
 
 5 per cent 
 
 6 per cent 
 
 2 cents. 
 
143 
 
 Rate of Tai. 
 
 Candy, sugar, valued at over 20 cents per pound and not over 
 
 40 cents per pound, including the tax per pound 4 cents, 
 valued at over 40 cents per pound, including the 
 tax, or when sold by the box, package, or other- 
 
 ■wise.than by the pound 10 per cent. 
 
 Caps, (see note to Clothing) • . 2 per cent. 
 
 Carriages, of every variety, including harness, valued at above 
 
 $300 and not above $500, each .... $6.00 
 
 valued at above $500, each 10.00 
 
 Cassia, ground, and all imitating, per pound, (see Spices) . . 1 ct. 
 
 Castile soap, (see Soaps.) 
 
 Castings of iron, per ton ........ 3.00 
 
 Cavendish tobacco, per pound ...... 40 cts. 
 
 Cement, made wholly or in part of glue, to be sold in liquid . 
 
 state, per galton 40 cts. 
 
 Champagne, liquors or compounds made in imitation of, and put 
 up in bottles, per dozen bottles of over a pint and 
 not over a quart each ..... 6.00 
 if not over a pint, each, per dozen . . . 3.00 
 Champagne, if of nor over a pint each, per dozen . . . 3.00 
 Chemical productions, uncompounded, not otherwise provided for ^ 5 per cent. 
 Cheroots, the marketvalue of which is not over $8 per thou- 
 sand, per 1000 ' 2.00 
 
 the mar^t value of which is over $8 and not over 
 
 $12 per 1000 4.00 
 
 the market value of which is over $12 a thousand — 
 $4 a thousand and 20 per cent, of market value. 
 
 Chocolate, prepared, per pound 1^ ct. 
 
 Cigarettes, made of tobacco, enclosed in wrapper, and not over 3J 
 
 inches in length, per thousand .... 2.00 
 the market value of which is over $8 and not -over 
 
 $12 a thousand per 1000 4.00 
 
 the market value of which is over $12 a thousand — 
 per 1000 $4 and 20 per cent of market value. 
 Cigars, made with twisted heads and those known as short sixes, 
 the market value of which is not over $8 a thousand — per 
 
 1000 . • . 2.00 
 
 the market value of which is over $8 and not over $12 
 
 a thousand per 1000 4.00 
 
 the market value of which is over $12 a thousand — per 
 1000 $4 and 20 per cent of market value. 
 
 Circuses, on gross receipts monthly. 2 per cent. 
 
 Cistern bottoms, of sugar produced from the sugar-cane, and not 
 
 from sorghum or imphee, per pound | of 1 ct. 
 
 Clocks, time-pieces, and clock movements . . . . 5 per cent. 
 
 Cloth, and all textile or knitted or felted articles, or fabrics of 
 cotton, wool, or other materials, before the same has been 
 
 dyed, printed, or bleached 5 per cent. 
 
 painted, enamelled, shirred, tarred, varnished, or oiled, . 5 per cent, 
 or fabrics or articles, made of thread, yarn or warps im- 
 ported or on which an internal tax has been paid, on the 
 
 increased value only 5 per cent. 
 
 when made wholly by same manufacturer , . .5 per cent. 
 or articles, dyed, printed, or bleached, on which a duty or 
 tax has been paid before the same were so dyed, printed, 
 or bleached, upon the increased value thereof only . 5 per cent. 
 
144 
 
 Bate of Tax. 
 
 Cloth, or articles, when made of thread, yarn or warps, im- 
 ported, or on which a tax has been paid on increased • 
 
 value only 5 per cent. 
 
 Clothing, articles of, manufactured or produced for sale by weav- 
 ing, knitting or felting . . , ... 5 per cent, 
 articles manufactured or produced for sale, as constit- 
 uent parts of, or for trimming or- ornamenting . 5 pei- cent, 
 made for sale from India rubber, gutta percha, or fur, 
 
 or fur skins dressed with the fur on . . .5 per cent, 
 articles made of furs of value of not over $20 . . 2 per cent, 
 gloves, mittens, moccasins, caps, felt hats, and other 
 
 articles of dress not otherwise assessed . . .2 per cent. 
 The above articles, when made to order as custom-work 
 and not for sale generally, if the work exclusive of mate- 
 rials does not exceed $1000 annually . . . . exempt. 
 Artick's of dress made or trimmed by miUiners or dress- 
 makers for the wear of women and children . . . exempt. 
 Clove stems, ground, per pound, (see Spices) . . . . 1 ct. 
 Cloves, ground, and all imitations, per pound, (see Spices) . 1 ct. 
 
 Cocoa, prepared, per pound 1^ ct. 
 
 Coffee, and substitutes and preparations, per pound . . . 1 ct. 
 Commercial brokers, monthly on all sales of goods, wares or 
 
 merchandise, on amount, (see p. 63) . . . . . ^ of 1 per ct. 
 ,Co"hfectionery, made wholly or in part of sugar, valued at not^ver 
 
 ,-• 20 cts. per pound, including the tax, per pound 2 cts. 
 
 valued at over 20 cts. and not over 40 cts. per 
 
 pound, including the tax, per pound . . 4 cts. 
 valued at over 40 cts. per pound, including the tax, 
 or when sold by the box, packages, or otherwise 
 
 th&.n by the pound 10 per cent. 
 
 Copper, manufactures of, not otherwise provided for . . .5 per cent. 
 Copper tubes, nails, or rivets ....... 5 per cent. 
 
 Cosmetics, stamp-duty on, (see Schedule C, p. 98.) 
 
 Cotton, fabrics of, (see Cloth) 5 per cent. 
 
 manufactures of, not otherwise provided for . . .5 per cent. 
 Drawback allowed on exportation equal to internal tax 
 on finished articles and to the tax on the raw cotton in 
 such article. 
 
 unmanufactured, per pound 3 cts. 
 
 imported from other countries on which an import duty 
 
 has been paid exempt. 
 
 No drawback on raw cotton exported. 
 
 Daguerreotypes, not otherwise exempted, (see Photographs) . 5 per cent. 
 Diamonds, emeralds, precious stones, and imitations thereof, and 
 
 ' all other jewelry ....... 5 per cent. 
 
 wheii imported, or when import duties have been paid, 
 and stones are set or reset, the duty will be assessed 
 only on the value of the setting. 
 
 Dividends, (see p- 75) 5 per cent. 
 
 Distilled spirits, first proof, (see p. 121) . . . . $2 per gallon. 
 
 Dog-skins 5 per cent. 
 
 When tax has been paid on any in the rough, the tax on 
 the same when curried or finished to be only on in- 
 creased value. 
 
MD 
 
 Dresses, manufactured, (see, Clothing) 
 
 Rate of Tax 
 
 5 per cent. 
 
 Earthen ware, brown, 2^ per cent 
 
 Emeralds, (see Diamonds) 5 per cent. 
 
 Enamelled leather, (see Leather) . . . .^ . .5 per cent. 
 
 Engines, steam, locomotive, and marine . . . ... 5 per cent. 
 
 Erasive soaps, valued at over 3 cents per lb. per pound, (see Soaps) 5 mills. 
 Essences, stamp-duty on, (see p. 92) 
 
 Essential oils, all. descriptions . .5 per cent. 
 
 Express companies, on gross receipts, monthly, (see p. 65) . 3 per cent. 
 
 Felted articles, manufactured 
 
 Felt hats, (see Clothing) 
 
 Fermented liquors, "beer, lager-beer, ale, porter, and other similar 
 liquors, per barrel of 31 gallons, (see Ale) . 
 sour or damaged and sold for manufacturing purposes, 
 
 (see p. 133) 
 
 Ferry-boats, gross receipts, of over $1000 a year, monthly 
 Fine-cut chewing-tobacco, per pound . . . . 
 
 Fire insurance companies, dividends of 
 
 Fish, preserved, (see Preserved Meats, &c.) 
 Fruits, preserved, (see Preserved Meats, &c.) 
 Furniture, or other articles of wood, sold rough or unfinished 
 when taxed in the rough, to pay when finished, on 
 .increased value. ...... 
 
 of iron . 
 
 Fur, articles of wearing alpparel manufactured or produced for 
 
 sale from 
 
 if articles do not exceed $20 in value . . .- 4 
 
 Fur-skins, dressed with the fur on, articles of wearing apparel 
 
 made for sale from 
 
 Garden engines . . . . '" 
 
 Gas, made of coal wholly or in part, or of any other material 
 when the product is not over 200,000 cubic feet per 
 
 month, per 1000 cubic feet 
 
 when the product is above 200,000 and not above 500,000 
 
 cubic feet per month, per 1000 cubic feet 
 when the product is above 500,000 and not over 5,000,000 
 
 cubic feet per month, per 1000 cubic feet . 
 
 when the product is above 5,000,000 cubic feet per month, 
 per 1000 cubic feet .... 
 Gasoline, per gallon, (see Naphtha) . . . 
 
 Gearing and shafting 
 
 Gelatine, per pound ..... 
 
 Ginger, ground, and all imitations of, per pound, (s 
 Glass, manufactures of, not. otherwise provided for 
 Gloves, (see Clothing and Deer-skins) 
 Glue, solid, per pound ... 
 
 liquid, per. gallon ..... 
 Goat-skins, (see Calf-skins) . . 
 Gold, manufactures of, not otherwise provided for 
 plate, kept for use, per ounce Troy 
 watches, wholly or in part; of gold or gilt, kept for use, 
 
 valued at $100 or less, each 
 
 10 
 
 see 
 
 Spices) 
 
 5 per cent. 
 
 2 per cent. 
 
 $1.00 
 
 exempt. 
 
 3 per cent. 
 40 cts. 
 
 5 per cent. 
 
 5 per cent. 
 
 5 per cent. 
 
 5 per cent. 
 
 5 per cent. 
 
 2 per cent. 
 
 5 per cent. 
 
 3 per cent. 
 
 10 cts. 
 
 15 cts. 
 
 20 cts. 
 
 25 cts. 
 10 cts. 
 5 per cent. 
 ,1 ct. 
 5 mills. 
 5 per cent. 
 2 per cent. 
 1 ct. 
 40 cts. 
 5 per cent. 
 5 per cent. 
 60 cts. 
 
 $1.00 
 
146 
 
 Bate of Tax. 
 
 Gold watches, valued at more than $100 $2.00 
 
 Guncotton .' . 5 per cent. 
 
 Gunpowder, valued at 38 cts. per pound or less, including the 
 
 tax 5 per cent, 
 
 valued at above 38 cts. per pound, including the 
 
 tax, per pound 10 cts. 
 
 Gutta percha, manufactures of, not otherwise provided for . 5 per cent. 
 
 Harness leather 5 per cent. 
 
 Hats, silk or felt . . • 5 per cent. 
 
 Hemp, manufactures of, not otherwise provided for . . .5 per cent. 
 Hog-skins, (when tax has been paid on any in the rough, the tax 
 ^ on the same when curried or finished, to be only on increased 
 
 value) 5 per cent. 
 
 Hollow ware, per ton 3.00 
 
 Hoop-iron, not thinner than No. 18 wire gauge, per ton . . 3.00 
 thinner than No. 18 wire-gauge, per ton . . . 5.00 
 Hoop-skirts made for sale ....... 5 per cent. 
 
 Horn, manufactures of, not otherwise provided for . . .5 per cent. 
 
 Horse-skins, (see Hog-skins) . .5 per cent. 
 
 Hydraulic rams 3 per cent. 
 
 Illuminating oils, (see Oils) 
 
 Income, upon all sums in excess of $600, and not exceeding 
 
 $5000, (see pp. 72, 77) . . . . > .5 per cent. 
 
 on all sums in excess of $5000 10 per cent. 
 
 India-rubber, articles of wearing apparel produced fof sale . 5 per cent, 
 manufactures of, not otherwise provided for . 5 per cent. 
 
 Insurance companies,' on dividends of 5 per cent. 
 
 • on gross receipts of fire, inland or marine 
 
 or accident companies, montlily, (see p. 55) 1^ per cent. 
 Iron, pig, muck-bar, blooms, slabs, loops, railroad, and railroad 
 
 re-rolled . . . . ~ exempt. 
 
 advanced beyond muck-bar, bloom, slabs, or loops, and 
 
 not advanced beyond bar, and band, hoop, and sheet-iron, 
 
 .not thinner than No. 18 wire gauge, and plate-iron not 
 
 less than ^ of an inch in thickness, per ton of 2000 lbs. . 3.00 
 
 band, hoop, and sheet-iron thinner-than No. 18 wire gaugie, 
 
 plate-iron less than ^ of an inch in thickness, per ton . 5.00 
 nails and spikes, cut, not including nails, tacks, brads, or 
 finishing nails, usually put up and sold in papers, whether 
 put up in papers or otherwise, per ton . . . 5.00 
 
 rods, bands,' hoops, sheets, plates, spikes, and nails, not in- 
 cluding such as are usually put up in papers, manufac- 
 tured from iron upon which the tax of $3 has been 
 
 paid, per ton additional 2.00 
 
 castings not otherwise provided for, per ton . . , 3.00 
 raiUngs, gates, fences, furniture and statuary . . .5 per cent, 
 manufactures o^ not otherwise provided for . . .5 per cent. 
 Ivory, manufactures of, not. otherwise provided for . . . 5 per cent. 
 
 Jams, in bottles or packages, (see Preserved Meats, &c.) . . 5 per cent. 
 
 Japan '5 per cent. 
 
 Japanned leather, (see Leather) ... . . 5 per cent. 
 
 Jellies, in packages, (see Preserved Meats, &c.) . . .5 per cent. 
 
147 
 
 Rate of Tax. 
 
 Jewelry, (see note to Diamonds) 5 per cent. 
 
 Jute, manufactures of, not otherwise provided for . . .5 per cent. 
 
 Kid-skins, (see Calf-skins) 5 per cent 
 
 Knitted fabrics 5 per cent. 
 
 Lager-beer, per barrel of 31 gallons, (see Ale) . . . $1.00 
 
 Lathes . , . . . 5 per cent. 
 
 Lead, sheet 5 per cent. 
 
 pipes ■ . . .5 per cent. 
 
 Lead, manufactures of, not otherwise provided for . . .5 per cent. 
 
 Leather, of all kinds 5 per cent. 
 
 "When the tax has been paid upon the leather in the rough, 
 the tax is assessed upon the increased value only when the 
 same is curried, or finished. 
 Leather, manufactures of, not otherwise provided for . .5 per cent. 
 Legacies, (see p. 77.) 
 
 Any person or persons having in charge or trust, as administra- legacies, 
 tors, executors, or trustees, any legacies or distributive shares aris- 
 ing from personal prop'erty, where the whole amount of such per- 
 sonal property, as aforesaid, shall exceed the sum of one thousand 
 dollars in actual value, passing, after the passage of this act, from 
 any person possessed of such property, either by will or by the 
 intestate laws of any State or Territory, or any personal property 
 or interest therein, transferred by deed, grant, bargain, sale, or gift, 
 made or intended to take effect in possession or enjoyment after 
 the death of the grantor or bargainor, to any person or persons, or 
 to any body or bodies politic or corporate, in trust or otherwise, 
 are subject to tax as follows : 
 
 Where the person or persons entitled to any beneficial intdfest in 
 such property shall be the lineal issue or lineal ancestor, brother 
 or sister, to the person who died possessed of such property, as 
 aforesaid, at the rate of one dollar for each and every hundred dol- 
 lars of the clear value, of such interest in such property, . . 1 per cent. 
 
 The legacy or share of personal property passing to a minor child 
 of the person who died possessed thereof is exempt from tax, to 
 the amount of $600. 
 
 Where the person or persons entitled to any beneficial interest 
 in such property shall be a descendant of the brother or sister of 
 the person who died possessed, as aforesaid, at the rate of two dol- 
 lars for each and every hundred dollars or the clear value of such 
 interest 2 per cent. 
 
 Where the person or persons entitled to any beneficial interest 
 in such property shall be a brother or sister of the father or mother, 
 or a descendant of a brother or sister of the father or mother, of 
 the person who died possessed, as aforesaid, at the rate of four dol- 
 lars for each and every hundred dollars of the clear value of such 
 interest 4 per cent. 
 
 Where the person or persons entitled to any beneficial interest 
 in such property shall be a brother or sister of the grandfather or 
 grandmother, or a descendant of the^brother or sister of the grand- 
 father or grandmother, of the person who died possessed as afore- 
 said, at the rate of five dollars for each and every hundred dollars 
 of the clear value of such interest .5 per cent. 
 
 Where the person or persons entitled to. any beneficial interest 
 
148 
 
 in such property shall be in any other degree of collateral consan- 
 guinity than is hereinjjefore stated, or shall be a stranger in blood 
 to the person who died possessed, as aforesaid, or shall be a body 
 politic or corporate, at the rate c^ six. dollars for. each and every 
 hundred dollars of the clear valug of sijch iiiterest 
 
 All legacies or property passing by will, or by the laws of any 
 State or Territory, to .husband or wife of the person who died pos- 
 sessed, as aforessid, shall be exempt from tax or duty. . 
 
 Liquors made in imitg,tion of sparkling wine or champagne, and 
 
 put up in bottles, (see Wines). 
 Liquors, malt or fermented, per barrel of 31 gallons, (see Ale) 
 Liquors, spirituous, first proof, per gallon ..... 
 Locomotive engines, (see Steam Engines) .... 
 Lotteries, on gross receipts monthly, (see p. 69) 
 
 Permit when and how granted to hold lottery or raffle 
 without tax, (see p. 70.) 
 Lubricating oils, (see Oils.) 
 
 Magazines, advei-tisements in, and gross receipts over $500 
 
 Malt liquors per barrel of 31 gallons, (see Ale) 
 
 Manufactures of cotton, wool, silk, worsted, hemp, jute, Indian 
 
 rubber, gutta percha, wood, glass, pottery-ware, leather, paper, 
 
 iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, 
 
 ivory, bone, bristles, wholly or in part, of other materials 
 
 not otherwise provided for 
 
 Marine engines, (see Steam Engines) 
 Matches subject to stamp-duty, (see p. 98.) 
 Meats preserved, (see Preserved Meats, &c.) . 
 Medicines, upon recipe or prescription of physician . 
 stamp duty upon, (see p. 98.) 
 
 Melado, per pound 
 
 Milliners, manufectures of, (see Clothing) 
 
 Mineral Oils, (see Oils) 
 
 Mittens, (see Clothing, and Deer-skins) • 
 Moccasins, (see Clothing, and Deer-skins) 
 Molasses, from sugar-cane, and not from sorghum or imphee,. per 
 gallon . . ..... 
 
 sirup, per pound ..... 
 
 concentrated, per pound .... 
 
 Monumental stones, over $100 in value, and not erected by con-i 
 tributions to commemorate the service of Union soldiers who 
 have fallen in battle . . . . 
 
 Movements, clock, 
 
 Museums, gross receipts, monthly ...... 
 
 Mustard, dry, and substitutes, and preparations, (see Preserved 
 
 Meats, &c.) per pound 
 
 Nails, cut, per ton, (see Iron) 
 
 brass or copper 
 
 Naphtha, benzine, benzole, or gasoline, marking more than 59" 
 Baimie's hydrometers, the product of the distillation, 
 redistillatioii, or refining of crude petroleum, or of 
 crude oil produced by a single distillation of coal, 
 shale, j)eat, agphatijm, or other bituminous sub- 
 stances, per gallon 
 
 Rate of Tax. 
 
 6 per cent. 
 
 $1.00 
 2.00 
 5 per cent. 
 5 per cent. 
 
 3 per cent. 
 1.00 
 
 5 per. cent.' 
 5 per cent. 
 
 5 per cent, 
 exempt. 
 
 1 of 1 ct. 
 5 per cent. 
 
 2 per cent. 
 
 2 per cent. 
 
 3 cts. 
 
 I of 1 ct. 
 I of 1 ct. 
 
 5 per cent. 
 5 per cent. 
 2 per cent. 
 
 1 ct 
 
 5.00^ 
 
 5 per cent 
 
 lOots. 
 
149 
 
 Rate of Tax. 
 
 Naphtha, the product of distillation of- petroleum and other sim- 
 ilar bituminous substances, when used or consumed 
 on the premises for fuel or cleaning . . . exempt. 
 Benzine and benzole, are not entitled to drawback 
 when exported. 
 Newspapers, whose average annual ■ circulation exceeds 2000 
 copies, upon gross receipts for advertisements in, over $600 per 
 
 annum 3 per cent. 
 
 Oil, marking more than 59° Baumd's hydrometer, the product of 
 the distillation; re-distillation, or refining of crude petroleum, 
 or of crude oil produced by a single distillation of coal, shale, 
 peat, asphaltum, or other bituminous substances, per gallon 10 cts. 
 
 Oil-cloth, (see Cloth) . ... ■. . . . .5 per cent. 
 
 Oil-dressed leather 5 per cent. 
 
 Oils, illuminating, lubricating, or other mineral, marking not less 
 than 36° nor more than 59° Baum^'s hydrometer, the 
 product of the distillation, re-distillation, or refining of 
 
 crude petroleum, per gallon 20 cts. 
 
 such illuminating oils, mixed with the heavier paraffine oils, 
 or with naphtha, with or without further distillation, if pro- 
 duct marks by Baum^'s hydrometer between 36° and 59° 
 inclusive, per gallon ....... 20 cts. 
 
 illuminating, lubricating, or other mineral, marking not less 
 than 36° nor more than 59° Baum^'s hydrometer, the ex- 
 clusive product of the refining of crude oil, produced by 
 a single distillation of coal, shale, asphaltum, peat, or other 
 bituminous substances, not otherwise provided for, per 
 
 gallon .10 cts. 
 
 essential, all descriptions ... . . . .' .5 per cent. 
 
 Oil stills . ■ . . . . • . . . .6 per cent. 
 
 Pamphlets, 'advertisements in, upon gross receipts for, exceeding 
 
 $600 3 per cent. 
 
 Paper 3 per cent. 
 
 . manufactures of, not otherwise provided for . . ,5 per cent. 
 
 Passports, each . . • 5.00 
 
 Patent leather, (sep Leather) 5 per cent. 
 
 Pepper, ground, and all imitations, per pound, (see Spice?) . 5 mills. 
 Perfumery, stamp-duty on, (see p. 98.) 
 
 Photographs, not exempted as below 5 per cent. 
 
 Photographs, or any other sun picture, being copies of en- 
 gravings or works of art, when the same are sold by the pro- 
 ducer at wholesale, at a price not exceeding fifteen cents each, 
 or are used for the illustration of books .... exempt. 
 Pickles, in glass packages, (see Preserved Meats, &c.) . . 6 per cent. 
 
 Pictures, taken' by action of light 6 per cent. 
 
 Pins, solid head or other 5 per cent. 
 
 Pimento, ground, and all imitations of, per pound, (see Spices) 5 mills. 
 
 Planes 5 per cent 
 
 Planing machines 5 per cent. 
 
 Plate of gold, kept for use, annual tax, per oz. troy . . .50 cents. 
 Plate of silver, kept for use, exceeding 40 oz. troy, annual tax, 
 
 per oz. troy, (see Silver Plate) 5 cts. 
 
 Plate iron, less than ^ of an inch in thickness, per ton . . . 5.00 
 not less than ^ of an inch in thickness, per ton . ■ 3.00 
 
 Playing-cards, stamp-duty,- (see p. 99) per pack- . .■ . 5 cts. 
 
150 
 
 Bute of Tax. 
 
 Plug tobacco, per pound " 40 ctSi 
 
 Porter, per barrel of 31 gallons, (see Ale) .... $1.00 
 Pottery ware, not otherwise provided for . . . . 5 per cent. 
 
 Powder (Gun), valued at thirty-eight cents per pound or less . 5 per cent, 
 valued at more than thirty-eight cents per pound, 
 
 per pound 10 cts. 
 
 Precious stones, (see Diamonds) ...... 5 per cent. 
 
 Prepared mustard, in cans, (see Preserved Meats.) 
 Preparations of coffee, substitutes for, or of which coffee forms a 
 
 part, per pound . . . . , . , . 1 ct. 
 
 and medicines, subject to stamp-duty, (p. 98.) 
 Preserved meats, fruits, &c., on every can, bottle, or single 
 package, containing meats, fish, shell-fish, 
 fruits, vegetables, sauces, sirups, prepared 
 mustard, jams or jellies contained therein 
 and packed or sealed, on and after October 
 1st, 1866, when such can, bottle, or package 
 with contents does not exceed 2 lbs. in 
 
 weight, per package 1 ct. 
 
 when package with contents exceeds 2 lbs. for every ad- 
 ditional pound or fraction of a pound . . . . 1 ct. 
 
 Profits, taxable as income 5 per cent. 
 
 Proprietary articles, subject to stamp-duty, (see Schedule C, 
 
 p. 98.) 
 Provident Institutions (see Savings Banks, &c.) 
 Pumps ............ 3 per cent. 
 
 Eailroads, on gross receipts (for passengers, &c., if over $1000 
 
 a year, monthly) 2^ per cent. 
 
 Railroad cars, when any of the materials of the car have paid a 
 
 tax, that amount is to be deducted 5 per cent. 
 
 Eailroads, to withhold from interest paid, from dividends, and to 
 
 pay from sums carried to any fund . . . . . 5 per cent. 
 Eeal Estate, succession to, (see Succession to Real Estate.) 
 Receipts, stamp-duty on, (see p. 97.) 
 
 Rivets, brass or copper 5 per cent. 
 
 Sails, (see Awnings) . . 5 per cent. 
 
 Salaries of persons in the service of the United States, in excess 
 of the rate of $600 per annum, are subject to a deduction of 
 five per cent, or of 10 per cent on over $5000. 
 Salaries, other, taxable as income, (see Income.) 
 Sales, auction, of real estate, goods, wares, merchandise, stocks, 
 
 and bonds, (see Auction sales.) 
 Sales, and contracts for sale by brokers, banks, or bankers, (see 
 Brokers.) 
 
 Salt, per 100 pounds . . v . 3 cts. 
 
 Sauces, in cans and sealed (see Preserved Meats, &c.) 
 Savings Banks, Savings Funds, and Savings Institutions, having 
 no capital Stocks, and whose business is confined to receiving 
 deposits to be loaned or invested for the sole benefit of the 
 depositors, on so much of their deposits as are invested in 
 Securities of the United States, and on all deposits under $500, 
 in the name of any one person ...... exempl. 
 
 Savings institutions, on all dividends in scrip or money of . . ,5 per cent. 
 Scales ........... 3 per cent. 
 
 Screws, wood . . . . . . . . . .10 ner c.p.nt^ 
 
151 
 
 Sewing machines , . . 
 
 Shades, (see Awnings) 
 
 Shafting and gearing ........ 
 
 Sheepskins, tanned or dressed, in the rough, curried or finished . 
 (Wlien tax; has been paid on any in the rough, the tax on the 
 same when curried or finished to be only on increased value.) 
 Sheet iron, not thinner than No. 18 wire gauge, per ton 
 Sheet iron, thinner than No 18 wire gauge, per ton . 
 Sheet lead . . . . . . . 
 
 Shell-fish, preserved, in cans, &c., (see Preserved Meats, &c.) 
 Ships, gross receipts of, monthly, if over $1000 a year 
 Ships, gross receipts of paying tonnage-duty 
 Shoes, (see Boots) ......< 
 
 Shoe-strings 
 
 Shot 
 
 Silk-hats, made for sale . . . • . 
 Silk, manufactures of, not otherwise provided for 
 Silver, manufactures of, not otherwise provided for 
 Silver plate, annual tax, kept for use, per oz. troy 
 Silver plate, not exceeding 40 oz. troy used by one family and 
 belonging to one person ....... 
 
 Silver plate, belonging to religious societies, souvenirs and 
 keepsakes not kept for use, and premiums awarded as a token 
 
 of merit 
 
 'Sirjip of molasses, made from sugar-cane, when removed from 
 the plantation] per pound ....... 
 
 Sirups, in bottles or cans and sealed, (see Pl-eserved Meats.) 
 Skins, of every description, when tanned, curried, or finished 
 (When leather has been taxed in the rough, and afterwards ' 
 finished, it ivill then be taxed on its increased value.) 
 (When leather, on which a tax has been paid, is manufac- 
 tured into gloves, mittens, or moccasins, the tax- is assessed 
 .upon the increased value only.) ■ 
 
 Slaokwater companies, upon all interest payable upon notes or 
 bonds issued, dividends, and profits carried- to the account of 
 any fund ... ^ ..... . 
 
 Smoking-tobacco of all kinds and imitations not otherwise pro- 
 vided for, per pound, (see Tobacco) 
 
 Snufi^, made of tobacco or any substitute for, of all descriptions 
 when prepared for use, per pound .... 
 No drawback on the export of. 
 Soaps, valued at above three cents a pound, not perfumed, and 
 on saltwater soap made of cocoa nut oil, per pound 
 valued at nor above 3 cts. per pound .... 
 perfumed, per pound . . . . . 
 Spices, ground, and substitutes and preparations, per pound • . 
 Spikes and nails, cut, per ton, (see Iron). .... 
 
 Spirits, first proof, per gallon ; 
 
 No drawback on. 
 
 of turpentine, per gallon ...... 
 
 Stage-coaches, on gross receipts, if over $1000 a year, monthly 
 Stamp duties. Schedule B, (see pp. 95-98.) 
 
 Statuary, made of iron 
 
 Steamboats, gross receipts, if over $1000 a year, monthly 
 Steam-engines, and all their parts . . . . 
 
 Bate of Tax. 
 
 5 per cent. 
 5 per cent. 
 5 per cent. 
 5 per cent. 
 
 $3.00 
 5.00 
 
 5 per cent. 
 
 6 per cent. 
 2^ per cent, 
 exempt. 
 
 2 per cent. 
 ■ 2 per cent. 
 5 per cent. 
 5 perceet. 
 5 per cent. 
 5 per cent. 
 5 cts. 
 
 exempt. 
 
 exempt. 
 
 I of 1 ct. 
 
 5 per cent. 
 
 5 per cent. 
 15 cts. 
 40 cts. 
 
 5 mills, 
 exempt. 
 3 cts. 
 1 ct. 
 5.00 
 2.00 
 
 10 cts. 
 
 2^ per cent. 
 
 ■ 5 per cent. 
 2^ per cent. 
 5 per cent. 
 
152 
 
 Bate of Tax. 
 
 When a tax has been -paid upon the parts of the engine, the 
 amount is to be deducted. 
 Steel, made directly from inch bar, blooms, slabs, or loops, per 
 
 ton, manufactures of, not otherwise provided for . . 5 per cent. 
 
 Stone, monumental, (see Monumental Stones.) 
 Stone-ware, common or gray ....... 2-^ per cent. 
 
 Stoves, hollow ware, and castings of iron, per ton . . . $3.00 
 Succession to real Estate, (see p. 80.) 
 
 Where successor is the lineal issue or ancestor of prede- 
 cessor, on vafue of succession 1 per cent. 
 
 Where successor is brother or sister, or descendant of 
 
 brother or sister of predecessor, on such value . . 2 per cent. 
 Where successor is brother or sister of the father or 
 mother,' or a descendant of a brother or sister of the 
 father or mother, of the predecessor,, on such value . . 4 per cent. 
 Where successor is a brother or "sister of the grandfather 
 or grandmother, or a descendant of the brother or sister 
 of the grandfather or grandmother, of the predecessor, 
 on such value ........ 5 per cent. 
 
 When successor is of any other degree of collateral consan- 
 guinity, or is a stranger in blood, on such value . . 6 per cent. 
 
 Sugar refiners, on gross sales 2^ per cent. 
 
 Sugar, not above No. 12 Dutch standard in color, per pound . 1 ct.. 
 above No. 12 and not above No. 18 Dutch standard in 
 
 color, per pound . . 1^ ct. _ 
 
 above No. 18 Dutch standard in color, per pound . . 2 cts. 
 The above rates refer to sugars produced directly from 
 the sugar-cane and not from sorghum or imphee. 
 Sugar-candy, made wholly or in part of sugar valued at not ex- 
 ceeding 20 cts. per lb. including tax, per pound . ^2 cts. 
 exceeding 20 and not exceeding 40 cts. per lb. in- 
 cluding tax, per pound 4 cts. 
 
 exceeding 40 cts. including tax, or when sold 
 
 otherwise than by the pound . . . .10 per cent. 
 • 
 Tailors, manufactures by, (see Clothing) . . . . .5 per cent. 
 
 Tanks, water and sugar 5 per cent. 
 
 Telegraph companies, gross receipts (monthly) . . .3 per cent. 
 
 Tents, (see Awnings) 5 per cent. 
 
 Theatres, gross receipts of (monthly) 2 per cent. 
 
 Thread 6 per cent. 
 
 Time-pieces, sold without being cased 5 per cent. 
 
 Tin-ware of all descriptions, not otherwise provided for . .5 per cent. 
 Tin, manufactures of, not otherwise provided for . . .5 per cent. 
 Tobacco, cavendish, plug, twist, and all kinds, not otherwise pro- 
 vided for, per pound . . . . . .40 cts. ■ 
 
 fine-cut, chewing, whether with steins in or not, and 
 
 however sold, per pound 40 cts. 
 
 twisted by hand and not otherwise prepared, per pound 30 cts. 
 smoking, sweetened, stemmed, or butted, per pound . 40 cts. 
 smoking, of all kinds, not sweetened, stemmed, or but- 
 ted, including that made of stems, or in part of stems, 
 and imitations thereof, per pound . . . .15 cts. 
 
 Toll-roads, on gross receipts 3 per cent. 
 
 Tools . . .5 per cent. 
 
153 
 
 Kate o{ Tax. 
 
 Trust companies, dividends of, and additions to funds. . . 6 per cent. 
 
 Tubes, made of wrought-iron, copper, or brass, per ton . . $5 
 Turnpike companies, dividends, coupons, interest paid by or 
 
 profits of 5 per cent. 
 
 Twine . . . 5 per cent. 
 
 TJncompounded cbemical productions, not otherwise provided for 5 per cent. 
 
 Varnish . . . . *" . 
 
 Vegetables, preserved, (see Preserved Meats, &c.) 
 
 Vessels, gross receipts of (monthly) . 
 
 Vessels paying tonnage-duty .... 
 
 5 per cent. 
 
 . 2^ per cent. 
 . exempt. 
 
 Ware, brown earthen and common or gray stone 
 
 Watches, gold, annual tax, valued at $100 or less, each 
 
 Watches gold, annual tax, Valued at more than $100, each 
 
 Water-tanks . . • 
 
 Whiskey, first proof, per gallon .... 
 
 Wines or liquors not made from grapes, currants, rhubarb, or 
 berries, produced by being rectified or mixed with 
 spirits, and not otherwise provided for, per gallon 
 or liquors, made in imitation of sparkling wine or cham- 
 pagne, &c., and put up in bottles, if each bottle contains 
 more than one pint and not over a quart, per dozen bottles 
 if each bottle contains not over a pint, per dozen bottles . 
 
 Wood, manufactures of, not otherwise provided for . 
 
 screws .......... 
 
 Wool, manufactures of, not otherwise provided for . 
 
 Wool, fabrics of 
 
 Worsted, manufactures of not' otherwise provided for 
 
 2^ per cent. 
 
 1.00 
 
 2.00 I 
 
 5 per cent. 
 
 2.00 
 
 50 cts. 
 
 6.00 
 
 8.00 
 
 5 per cent. 
 
 10 per cent. 
 
 5 per cent. 
 
 5 per cent. 
 
 5 per cent. 
 
 Zinc, manufactures of, not otherwise provided for 
 
 5 per cent 
 
154 
 
 LIST 
 
 OE ARTICLES, &c., DECLARED TO BE EXEMPT FROM INTERNAL TAX 
 
 [Most of these articles are declared exempt in section 96, ante, p. 61, or in- section 10, of 
 1 act of July 13, 1866, ante, pp. 110-112.] 
 
 All articles made or manufactured from ma- 
 terials subject to, and that have paid, an in- 
 ternal tax, or from materials imported free of 
 duty, or on which an import duty has been 
 paid, when the increased value of the manu- 
 factured article does not exceed five per 
 cent, ad valorem. 
 
 Acetic acid. 
 
 Actions for musical instruments. 
 
 Advertisements, gross receipts for, under $600 
 and in newspapers whose average circula- 
 tion does not exceed 2000 copies. 
 
 Affidavits in legal proceedings. 
 
 Alcohol made of materials that have paid a tax. 
 
 Alkaloids, vegetable. 
 
 Alum, aluminum, aluminous cake. 
 
 Aluminate of soda. 
 
 Alumino silicate of soda. • 
 
 Aramoniacal liquor made in the manufacture 
 of illuminating gas, and the products of its 
 manufacture. 
 
 Anchors. 
 
 Aniline and aniline colors. 
 
 Animal charcoal or carbon. 
 
 Animal oils. 
 
 Anvils. 
 
 Apothecaries, as to liquois used in making up 
 medicines. • 
 
 Arms, not iron or finished, for carriages or 
 wagons. 
 
 Arrearages of pay, papers relatiitg to. 
 
 Articles manufactured in institutions for the 
 blind, and for the deaf and dumb, and sold 
 to aid them or the pupils. 
 
 Artificial limbs, eyes, and teeth. 
 
 Auction sales by judicial officers, under decree 
 of court, and public sales by guardians, ex- 
 ecutors, &c. 
 
 Awnings made by sewing from articles that 
 have paid a tax. 
 
 Axe poles of wrought iron. 
 
 Axles of wrought iron. 
 
 Axles, of steel, used exclusively for vehicles, 
 cars, or locomotives. 
 
 Bags made of paper and by sewing from arti- 
 cles that have paid a tax. 
 
 Baking powders. 
 
 Banks, ciiculation of, under 5 per cent, of 
 capital. 
 
 Banks, circulation of, when notes are not 
 issued, and money is deposited in treasury 
 for redemption of outstanding. 
 
 Banners made of domestic bunting. 
 
 Barges, gross earnings, if subject to tonnage 
 
 duty. 
 Biirks, same as Barges. 
 Barrels and casks, other than for the reception 
 
 of fluids. 
 Beeswax crude' or unfinished. 
 Bl-carbonate of soda. 
 Bi-chromate of potash. 
 Bleaching powders. 
 Blocks, ship and vessels. 
 Blooms (Iron). 
 Blue vitriol. 
 Boards. 
 Boat spikes. 
 Bolsters, feather. 
 Bolts of wrought iron. 
 Bone dust. 
 Book-binding. 
 Book^. 
 Boracic acid. 
 Borax. 
 
 Bounties, papers relating to. 
 Bows. 
 Boxes, of wood or paper, for friction matches; 
 
 cigar lights, or wax tapers. 
 Brass not beyond rods or sheets. 
 Bread and breadstufis. 
 Brick. 
 Bristles. 
 
 Brooms made from com, brush, or palm-leaf 
 Building stone of all kinds. 
 Bullion (see "Value of Bullion"). 
 Bunting and flags of the United States. 
 Burning fluid. 
 
 Bnrrstones rough or wrought. 
 Butter. 
 
 Cables made of vegetable flbre. 
 
 Calcined magnesia. 
 
 Candle-wicking. 
 
 Carbon. 
 
 Carbonate of magnesia. 
 
 Car wheels of steel. 
 
 Casks (see " Barrels "). 
 
 Castings, of all descriptions, made specially 
 for locks, safes, looms, spinning machines, 
 pumps, steam-engines, hot air and hot water 
 furnaces, and sewing machines, sold and 
 used only for such purposes, and on the 
 article of which the casting forms a part, 
 and tax has been paid. 
 
 Castings for Iron bridges. 
 
 Casts of statues and groups of statuary made 
 by the artist from original designs. 
 
155 
 
 Caustic soda. 
 
 Cement, Roman and water. 
 
 Certificates of measurement or weight of ani- 
 mals, wood, coal, or hay. 
 
 Certificates of acknowledgment or record of 
 deed or other written instrument. 
 
 Charcoal. 
 
 Charts. 
 
 Cheese. 
 
 Chronometers. 
 
 Cider and cider-vinegar. 
 
 Cisterns for crude mineral oil. 
 
 Clock-springs, faces, and hands. 
 
 Coal tar and the products of its redistil- 
 lation. 
 
 Cobalt. 
 
 Coffins and 6urial-eases. 
 
 Coke. 
 
 Compositions, cordiab, cosmetics, made for 
 exportation wholly or in part of domestic 
 spirits. 
 
 Concentrated milk. 
 
 Concerts, occasional. 
 
 Contracts for insurance against accidents. 
 
 Copper in ingots, pigs, or bars. 
 
 Copper not beyond rods or sheets. 
 
 Copperas. 
 
 Cordage made of vegetable fibre. 
 
 Corn-shellers. 
 
 Cotton sold by or for the United States. 
 
 Cotton-gins. 
 
 Cotton-presses. 
 
 Crates. 
 
 Crucibles of all kinds. 
 
 Crude oil, the product of the first and single 
 distillation of coal, shale, asphaltum, peat, or 
 other bituminous substances. 
 
 Crude petroleum. 
 
 Crude soda. 
 
 Crude turpentine. 
 
 Crutches, 
 
 Cut tapes used in the manufacture of hoop- 
 skirts. 
 
 Deck-plugs. 
 
 Deer-skins smoked or not oil-dressed. 
 
 Deposit notes to mutual insurance companies. 
 
 Deposits in savings banks invested in securi- 
 ties of the United States, and all under $500 
 in the name of any one person. Interest 
 paid to depositors on. 
 
 Driiin pipes. 
 
 Draining tiles. 
 
 Dress, articles of, made or trimmed by miUiners 
 or di-essmakers for the wear of women and 
 children. 
 
 Earthen water pipes. 
 Klectrotypers, productions of. 
 Engravings, production of. 
 Exhibitions of works of art. 
 
 Farm baskets, njade of splints. 
 
 Farmers, for farm products. 
 
 Feather beds, mattresses, palliasses, bolsters, 
 and pillows. 
 
 Fermented liquor, damaged and sold for man- 
 ufacturing purposes. 
 
 Fni'tili 'zprs nf all kinds. 
 
 Felloes. 
 
 Fire-brick. 
 
 Fish oils. 
 
 Flasks and patterns used by founders. 
 
 Flavoring extracts solely for cooking pur- 
 
 Flax and its manufactures. 
 Flour from grain. 
 Flowers of sulphur. 
 Freestone. 
 
 German silver in bars or sheets. 
 
 Gold foil. 
 
 Gold leaf. 
 
 Grain baskets made of splints. 
 
 Grain cradles. 
 
 Grindstones, rough or wrought. 
 
 Groups of statuary, original. 
 
 Gypsum, rock and ground. 
 
 Hand-rakes. 
 
 Hand-saws. 
 
 Harrows. 
 
 Hay-cutters. — 
 
 Hay-presses. 
 
 Headings. 
 
 Hemp for textile or felting purposes. 
 
 Hoops. 
 
 Hoop-skirt wire (steel), covered or uncovered. 
 
 Horse-rakes. 
 
 Horse-shoes. 
 
 Horse-shoe nails. 
 
 Hubs, 
 
 Hulls of ships and other vessels. 
 
 Illuminating gas manufactured by educational 
 institutions for their own use exclusively. 
 
 Income under $600. 
 
 Income of foreign consuls. 
 
 India-rubber springs used exclusively for rail- 
 road cars. 
 
 Indorsement of a negotiable instrument which 
 is stamped. 
 
 Interest paid to depositors in savings banks. 
 
 Iron, pig, muck-bar, blooms, slabs, railroad 
 and railro'ad re-rolled. 
 
 Iron axles. 
 
 Iron bridges. 
 
 Iron castings, malleable, unfinished. 
 
 Iron chains. 
 
 Iron drain and sewer pipes. 
 
 Jute for textile or felting purposes. 
 
 Keys, actions, and strings for musical instru- 
 ments; 
 
 Laths. 
 
 Lead in ingots, pigs, or bars. 
 
 Lectures. 
 
 Legacies (see "Property"). 
 
 Lime. 
 
 Litharge and orange mineral. ' 
 
 Lithographers, productions of. 
 
 Loops, iron. 
 
 Lubricating oil made from crude petroleum, 
 
 coal or shale, in specific gravity not over 
 
 360 Banm^'s hydrometer. 
 Lumber. 
 
156 
 
 Machines driven by horse-power and used ex- 
 clusively for cutting firewood, staves, and 
 shingle bolts. 
 
 Machinery for the manufacture of sugar, sirup, 
 and molasses from sorghum, imphee, beets, 
 and corn. 
 
 Machinery of telescopes for astronomical pur- 
 poses. 
 
 Magnesia, calcined. 
 
 Magnesia, carbonate of. 
 
 Magnesium. 
 
 Malleable iron castings, unfinished. 
 
 Malt. 
 
 Manganese. 
 
 Maps. 
 
 Masts and deck plugs. 
 
 Marble. 
 
 Matchwood. 
 
 Mattresses, feathers. 
 
 Mead. 
 
 Meal from grain. 
 
 Medicinal waters, of all kinds, sold in bottles 
 or from fountains. 
 
 Medicines made for exportation wholly or in 
 part of domestic^spirits. 
 
 Medicines upon recipe or prescription of a 
 physician. 
 
 Mills for the manufacture of sugar, sirup, and 
 molasses from sorghum, imphee, beets, and 
 corn. 
 
 Mill-stones, rough or wrought. 
 
 Mineral coal of all kinds. 
 
 Mineral waters of all kinds sold in botliles or 
 from fountains. 
 
 Molasses made from beets, com, sugar-maple, 
 or from sorghum or imphee, or from other 
 articles than the sugar-cane. 
 
 Monuments of stone of all kinds, of not over 
 $100 in value, 
 
 Monuments erected by public or private con- 
 tributions to commemorate the service of 
 Union soldiers who have fallen in battle. 
 
 Morphine. 
 
 Mouldings for looking-glasses and picture- 
 frames. . 
 
 Mountings of telescopes for astronomical pur- 
 poses. 
 
 Mowers. 
 
 Muck-bar iron. 
 
 Muriatic acid. 
 
 Naphtlia when used or consumed on prem- 
 ises for fuel or cleaning. 
 Newspapers. 
 Nickel. 
 
 Nitrate of lead. 
 Nitric acid. 
 Nuts of wrought iron. 
 
 Oakum. 
 
 Official instruments, &c., issued by United 
 States, state, county, or municipal offi- 
 cers. 
 
 leic acid. 
 
 Orange mineral. 
 
 Ore, crude (see crude oil). 
 
 Original paintings, statues, and groups of stat- 
 uary. 
 
 Oxide of ziuc. 
 
 Packing-boxes of wood. 
 
 Pail ears and handles. 
 
 Painters' colors. 
 
 Paints. 
 
 Palliasses, feather. 
 
 Paper-stainers' colors. 
 
 Paraffine. 
 
 Paraffine oil, in specific gravity not over 36"' 
 Baume''s Hyjlrometer, a i-esiduum of distil- 
 lation or the products thereof. 
 
 Parasols, and stocks and frame for the same. 
 
 Paris white. 
 
 Patent alum. 
 
 Patterns used by founders. 
 
 Pearl-ashes. 
 
 Peat. 
 
 Pensions, papers relating to. 
 
 Perfumery and preparations made for exporta- 
 tion wholly or in part of domestic spirits. 
 
 Petioleum, crude (see crude petroleum). 
 
 Phosphorus. 
 
 Photographs or any other sun-picture, being 
 copies of engravings or works of art, 
 when Bold by producer for not over 15 
 cents each, wholesale, or when used for 
 the illustration of books. 
 
 Physicians for medicines with which to make 
 up prescriptions for patients. 
 
 Pickles sold by gallon, and not in glass pack- 
 ages. 
 
 Pig-iron. 
 
 Pillows, feather. 
 
 Pipe-boxes. 
 
 Planters. 
 
 Ploughs. 
 
 Poles for carriages, not ironed or finished. 
 
 Pot and pearl ashes. 
 
 Premiums returned by mutual life insurance 
 companies to policy-holders. 
 
 Printed matter. 
 
 Printer's ink. 
 
 Printing paper of all descriptions. 
 
 Process commenced by the United States or 
 any State. 
 
 Property passing to husband or wife of person 
 who died possessed. 
 
 Property not over $1000 in value passing to 
 minor child. 
 
 Prussiate of potash. 
 
 Purchases by the United States. 
 
 Putty. 
 
 Quicksilver. 
 Quinine. 
 
 Railroad chairs and fish-plates. 
 
 Kailroad iron. 
 
 Railroad iron re-rolled. 
 
 Railroad spikes. 
 
 Reapers. 
 
 Red lead. 
 
 Red oil. 
 
 Repairs of articles of all kinds. 
 
 Residuums, the product of mineral, vegetable, 
 
 or animal substances, drawn from stills after 
 
 distillation. 
 Retorts made of clay. 
 Rivets of wrought iron. 
 Roman and water cements. 
 
157 
 
 Roofing slate, slabs, and tiles. 
 Hopes made of vegetable fibre. 
 
 Sails. 
 
 Saleratus. 
 
 Sal-Boda. 
 
 Saltpetre. ■ 
 
 Salts of tin. 
 
 Savings banks without capital stock, &c. 
 
 Savings ba,nks, interest paid depositors. 
 
 Si'hool exhibitions. 
 
 Seed-drills. 
 
 Separators. 
 
 Sewer-pipes of clay. 
 
 Sewer-pipes of iron. 
 
 Shafts for carriages, not ironed or finished. 
 
 Sheathing metal, yellow, not beyond rods or 
 
 sheets. 
 Shingles. 
 
 Ship and vessel Blocks. 
 Ship and boat spikes. 
 
 Ships, gross iBceipts if paying tonnage duty. 
 Shoes, for horses, moles, or oxen. 
 Shooks; 
 
 Silex used in the manufacture of glass. 
 Silicate. of soda. 
 Silver plate, not over 40 oz. Troy, used by 
 
 one family and belonging to one person. 
 Silver plate, belonging to religious societies, 
 
 souvenirs and keepsakes not kept for nse, 
 
 and premiums awarded as a token of merit. 
 Sirup, made from beets, corn, sugar maple, or 
 
 from sorghum or imphee. 
 Slatestone. ■ ■ . . 
 
 Small wares used in the manufacture of. hoop-. 
 I skirts,. 
 Soap, valued at not over 3 cents per lb. 
 Soapstdne. 
 
 Soda, caustic, crude, &c. 
 Sodium. 
 Spars. 
 Spelter. 
 
 Spikes, boat and ship. 
 Spindles. 
 
 Springs of steel used exclusively for vehicles, 
 
 cars, or locomotives. 
 Starch.' ' ' •/ . 
 
 Statues- and groups of statuary originat. 
 Staves.. 
 
 Stereotypers, productions of. 
 Sfeel, made from iron advanced beyond'muck- 
 
 bar, blooms', clubs, or loops, iningots-, bars, 
 
 rail, made and fitted for railroads, sheet, 
 
 plate, coil, or wire. 
 Stills, or apparatus used by druggists, &c., for 
 
 the recovery of alcohol used in distilling. 
 Stone water-pipes. 
 Stoves, made- of cast iron and sheet iron, or 
 
 of SQapstone, firebrick, or freestone, with or 
 
 without cast iron or sheet iron ; if the cast 
 
 and sheet iron has paid a tax. ' 
 Strawcutters.- 
 
 Strings for mjisical instruments. 
 Sjugar made from beets, corn, sugar maple, or 
 
 from sorghum, or imphee; or from other 
 
 articles than the sugar-cane. 
 Sulphate of alumina. ' ■ 
 Sulnhate of barytea. 
 
 Sulphur. 
 Sulphur fiour. 
 
 Tar and crude turpentine; 
 
 Tarred paper. 
 
 Tents made by sewing from articles that have 
 paid a tax. 
 
 Thimble skeins. 
 
 Threshing machines. 
 
 Tiles made of clay. 
 
 Timber, partially wrought and unfinished for 
 chairs, tubs, palls, hubs, spokes, felloes, 
 snaths, lasts, shovel and fork handles. 
 
 Tin in ingots, pigs, or bars. 
 
 Tin cans used for preserved meats, fish, shell- 
 fish, fruits, vegetables, jams, jellies, paints, 
 oils, and spices. 
 
 Tire, of steel, used exclusively for vehicles, 
 cars, or locomotives. 
 
 Tree-nail wedges. 
 
 Tub ears and handles. 
 
 Umbrellas, and sticks and frames for the same. 
 
 Umbrella-stretchers. 
 
 United States, goods purchased by the. 
 
 ■Value of bullion used in the manufacture of 
 wares, watches, and watch-cases, and bullion 
 prepared for the nse of platers and watch- 
 makers. 
 
 Vegetable alkaloids.' 
 
 'Vegetable oils. 
 
 Verdigris. 
 
 Vessels paying tonnage duty. 
 
 Vinegar. 
 
 Vintners, selling wine of their own growth at 
 the place where it is made. 
 
 Vises of wrought iron. 
 
 'Warp for weaving, braiding, or manufactur- 
 ing purpose exclusively. 
 
 ■Warrant of attorney accompanying stamped 
 bond or note. 
 
 'Washers of wrought iron. 
 
 Water cements. 
 
 ■Whale oiU 
 
 'Wheels for carriages, not ironed or finished. 
 
 White and red lead. 
 
 Whiting. 
 
 Window glass of all kinds. 
 
 'Wine made of grapes, currants, or othtr 
 fruits, and rhubarb. 
 
 'Winnowing mills. 
 
 ■Wire made from wire less than No. 20 wire 
 gauge, upon which a tax has been paid as 
 wire ; and no mantifactured wire shall pay 
 a greater tax than that imposed on So. 20 
 wire gauge. 
 
 ■Wooden handles for agi-icnltural, household, 
 and mechanical tools and implements. 
 
 ■Wooden tanks. 
 
 ■Wooden ware. 
 
 Yam for weaving, braiding, or manufactneing 
 
 purposes exclusively.. 
 Yeast powders. 
 Yellow sheathing metal not beyond rods or 
 
 sheets ' 
 
 Zinc in ingots or. sheets. 
 
158 
 
 SPECIAL TAXES. 
 
 [See Section 79, ante, pp. 36-44.] 
 
 Kate of Tai 
 
 Agents of domestic insurance companies . . ■ • • . $ 10 
 
 if annual receipts as such agent do not exceed $100 ... 5 
 
 Agents of foreign insurance companies . . . • • • . > 50 
 
 Apothecaries, whose annual gross receipts are not less than $1000 . . 10 
 
 whose annual gross receipts are less than $1000 . exempt 
 
 Architects 10 
 
 Assayers, assaying gold or silver of a value not exceeding, annu9,lly, 
 
 $250,000 100 
 
 of a value exceeding $250,000 and not exceeding $500,000 . 200 
 
 of a value exceeding $500,000 ...... 500 
 
 Auctioneers, whose annual sales do not exceed $10,000 .... 10 
 
 whose annual sales exceed $10,000 20 
 
 Banks, savings, having no capital stock, and whose business is confined to 
 receiving deposits and loaning or investing the same for the ben- 
 efit of depositors, and which do no other business of banking exempt 
 chartered or organized under a general law, with a capital not ex- 
 ceeding the sum of $50,&00 100 
 
 and for every $1000 addftional 2 
 
 Bankers, with capital not exceeding the sum of $50,000 . . . 100 
 
 and for every $1000 additional 2 
 
 Barges, (see Boats.) 
 
 Billiard-tables, each .......... 10 
 
 Boats, floated, or towed by tug-boats or horses, and used exclusively for 
 carrying coal, &c., to market, if over 25 tons and not over 100 
 
 tons 5 
 
 exceeding 100 tons 10 
 
 Bowling-alleys, each 10 
 
 Brewers ............ 100 
 
 making less than 500 barrels per year 50 
 
 Brokers, (see titles of the several classes of Brokers) .... 50 
 
 Builders 19 
 
 Burning-fluid and camphene, distillers of ...... 50 
 
 Butchers, whose annual -gross receipts are not less than $1000 . . 10 
 whose annual gross receipts are less than $1000 . . . exempt 
 
 who retail butcher's meat exclusively, and from carta . . 5 
 
 Camphene and burning fluid, distillers of '50 
 
 Cattle-brokers, whose annual sales do not exceed $10,000 ... 10 
 
 and for each additional $100,0 1 
 
 Circuses 100 
 
 Civil engineers ; ... 10 
 
 Claim^gents 10 
 
 Coal-oil distillers 50 
 
 Coffee, grinders of 100 
 
 Commercial brokers 20 
 
159 
 
 Kate of Tax. 
 
 Common carriers, whose receipts exceed $600 per annum . . . $ 10 
 
 Concert halls 100 
 
 Confectioners, whose annual gross receipts are not less than $1000 . 10 
 
 whose annual gross receipts are less than $1000 . exempt 
 
 Contractors , 25 
 
 Conveyancers 10 
 
 Custom-house brokers 10 
 
 Dealers, wholesale, whose annual sales do not exceed $50,000 . . 50 
 
 and for each additional $1000 (monthly) ... 1 
 
 in liquors, whose annual sales do not exceed $50,000 100 
 
 and for each additional $1000 (monthly) ... 1 
 
 retail 10 
 
 ' retail, in liquors '' . 25 
 
 Dentists ^10 
 
 Distillers _ 100 
 
 of apples, grapes, or peaches', making 50 and less than 150 barrels 
 
 per year 50 
 
 making less than 50 barrels per year 20 
 
 of burning fluid and camphene ...... 60 
 
 iEating-houses, whose annual gross receipts are not less than $1000, 10 
 in which liquors are sold by retail, to be drank upon the 
 
 premises, an additional tax of 25 
 
 Engineers, civil . . . '. 10 
 
 Exhibitions, or shows not otherwise provided for 10 
 
 Express carriers and agents, whose receipts exceed $1000 annually . 10 
 
 Flats, (see Boats.) • 
 
 Gas-fitters ....'.. .... 10 
 
 Gift enterprises , . . .150 
 
 Grinders of coffee or spices 100 
 
 Horse-dealers 10 
 
 .Hotels, if yearly rental is not more than $200, and if annual gross receipts 
 
 are not less than $10P0 10 
 
 and for every $100 additional or fractional part .... 5 
 in which liquors are sold by retail to be drank upon the premises, 
 
 an additional tax of 25 
 
 Insurance agents 10 
 
 if annual receipts as such agent do not exceed $100 . 5 
 selling tickets for insurance against mjury in travelling exempt 
 of foreign companies 50 
 
 Intelligence-oflSce keepers .' . . .10 
 
 Jacks, owners of 10 
 
 Jugglers ' 20 
 
 ^oo 
 
 Land-warrant brokers 25 
 
 Lawyei's 10 
 
 Livej-y-stable keepers 10 
 
 Lottery-ticket dealers 100 
 
 Manufacturers ;..... 10 
 
 Miners, whose annual receipts as such are not less than $1000 . . 10 
 
160 
 
 Miners, whose annual receipts as such are less than $1000 
 Museums .... .... 
 
 dry 
 
 Patent agents ...••••• 
 
 Patent-right dealers *-nnnA 
 
 Pawnbrokers, employing a capital not exceeding $oO,000 
 and for every. $1000 in excess of $50,000 
 Peddlers, when travelling with more than two horses or mules 
 when travelling with two horses or mules 
 when travelling with one horse or mule . 
 
 when travelling on f«pt 
 
 of distilled spirits, fermented liquors, or wines, 
 
 foreign or domestic, in pieces or packages 
 of jewelry ... . • . • 
 of fish, travelKng from place to place, and not from any si 
 
 stand, and not from hand-carts, or wheelbarrows 
 of charcoal, newspapers, Bibles, or religious tracts only, 
 . shell or other fish from handcarts or wheelbarrows 
 
 Photographers 
 
 Physicians ....•••••• 
 
 Plumbers *' nn ' n * 
 
 Produce-brokers, whose sales do not exceed $10,000 annuaUy 
 Public exhibitions for money 
 
 goods, 
 
 Eeal estate agents ~ .^ ' „ * i. 
 
 Rectifiers, who rectify not exceeding 500 barrels of 40 gallons each 
 
 and for every 500 barrels additional or part thereof 
 Retail dealers whose annual gross receipts are not less than $1000 
 in liquors ....••• 
 
 Bate of Tax. 
 exempt 
 . .$100 
 
 10 
 10 
 60 
 2 
 50 
 25 
 15 
 10 
 
 50 
 50 
 
 ihop or 
 
 and of 
 
 exempt 
 10 
 10 
 10 
 10 
 10 
 
 10 
 25 
 25 
 10 
 25 
 
 Savings banks having no capital stock, and .whose business is confined to 
 receiving deposits and loaning or ir\vestii)g the -same for the benefit of 
 its depositors, and which do no other business of banking . 
 
 Shows, for money 
 
 Spices, grinders of 
 
 Stallions, owners of 
 
 Steamers and vessels, which provide food and lodging for passengers 
 
 Surgeons 
 
 exempt 
 10 
 100 
 10 
 
 •25- 
 
 Taverns, if yearly rental is not more than $200, and if annual gross 
 
 receipts are not less than $.1000. . 
 
 and for every $100 additional or fractional part . . _ . 
 
 in which liquors are sold by retail to be drank on the premises 
 
 an additional tax of 
 
 Theatres • • • • •♦ 
 
 Tobacconists 
 
 Wholesale dealers, whose annual sales. do not exceed $50,00.0 . 
 and for every $1000 in excess of $50,000 . 
 in liquors, whose annual sales do not exceed $50,000 . 
 and for every $1,000 in excess of $50,000 
 "Where the annual gross receipts, of apothe.carie^, butchers, confec- 
 tioners, keepers of eating-houses, hotels, ipns, or taverns, or retail 
 dealers, except retail dealers in spirituous or malt liquore, shall not 
 exceed the sum of $1000, the special tax shall not be imposed 
 upon them. 
 
 10 
 5 
 
 25 
 
 100 
 
 10 
 
 50 
 
 1 
 
 100 
 
 1 
 
161 
 
 INDEX. 
 
 A. 
 
 Accounts of assessors and collectors to be adjusted by fiscal year 1* 
 
 to be kept of receipts from separate sources 24 
 
 abstract of, to be laid before Congress . .24 
 
 For provisions as to accounts of manufacturers, brewers, distillers, &c., 
 see those several titles. 
 
 Administration, letters of, rate of tax on .• ^^ 
 
 Advertisemeuts, tax on, gross receipts, for 71 
 
 quarterly return to be made 71 
 
 when prices are fixed by law, publisher may add tax .... 71 
 
 newspapers circulating less than 2000 copies exempt from ... 71 
 
 receipts for, to amount of $600 annually, exempt 71 
 
 Affidavits in legal proceedings exempt trom stamp tax ' 98 
 
 Agents, revenue, appointment, compensation, and duties of 3 
 
 may examine persons, books, &c. 3, 6 
 
 may enter brewery, distillery, &c. 22 
 
 may administer oaths 32 
 
 Agreement, stamp tax on '95 
 
 tax upon renewal o£ • .97 
 
 Agricultural tool makers peddling their own wares exempt from peddler's special taxes 41 
 
 Alcohol made from spirits on which tax has been paid, exempt 61 
 
 Ale. {See-Beer.) , 
 
 Allowance. (See Drawback.) 
 
 Annual list, tax omitted from, to be returned in special list 10 
 
 Apothecaries, special tax 41 
 
 when exempt fi:om special tax . . . • . . . . 41,112 
 wholesale and retail dealers, who. have paid special taxes therefor, not re- 
 quired to pay taxes 41 
 
 Appeals, notice of, to be given 9 
 
 assessor to hear and determine . ., 9 
 
 to be made in writing 9 
 
 not to be allowed after list transmitted to collector . . . . . . 9 
 
 assessment not to be increased on,*without five days' notice .... 9 
 
 vvitnesses may be summoned on hearing of . .' 9 
 
 fees of witnesses on 9, 10 
 
 Appraisement, of property exempt from distraint 17 
 
 in cases of seizure of goods as subject to forfeiture .... 135 
 
 Architects and civil engineers, special tax of« 43 
 
 Assayers, special tax as 43 
 
 Assessment districts, assessor may divide his district into 4 
 
 may be changed 4 
 
 assistant assessors in each district 4 
 
 Assessment, second may be made, when first was erroneous or fraudulent . . .10 
 
 second not to be remitted, unless it is proved that list, &c.j were correct . 25 
 
 Assessors, appointment of . ... ■ • • 4 
 
 to divide their districts into assessment districts . . . . . . 4 
 
 may change subdivisions 4 
 
 with approval of commissioner, to appoint assistants 4 
 
 vacancy in office of, who to act . 4 
 
 Assessors and assistants, regulations to be binding on 5 
 
 may summon delinquents before them, %.nd send for books .... 6 
 
 $issistant, to serve summons . . . ' 6 
 
 to enforce such writ by attachment for contempt 6, 7 
 
 and assistants may enter upon premises 6 
 
 office to be open during business hours 9 
 
 penalty for neglect, firaud,. or extortion 11 
 
 salary and commissions 11 
 
 11 
 
162 
 
 ' . '■^™ 
 
 ^sessors and assistants, commissions in districts whence or to wliich cotton or distilled 
 
 spirits are shipped . . , 13 
 
 or assistants, in ease of false and fraudulent return, to add 100 per cent. . 7 
 in case of refusal or neglect, except in case of absence from state, 
 
 to add 50 per cent 7 
 
 in case of sickness 'or absence, to allow further time 7 
 
 to make list of property liable to tax when no owner Or agent in his district . 7, 8 
 to send lists returned of property not within his district to assistant assessor 
 
 of district where property is situated 8 
 
 to return such list to assistant assessor sending it 8 
 
 to make assessment on such list 8 
 
 to make annual, monthly, and special lists 8 
 
 to arrange in two general lists S 
 
 may estimate value of manufactures 47 
 
 may add 50 per cent 47 
 
 may estimate circulation, deposits, and capital of banks .... 68 
 
 to advertise time and place of hearing appeals 9 
 
 to hear and determine appeals 9 
 
 to summon witnesses and require production of books 9 
 
 to tax fees of witnesses on appeals 9, 10 
 
 to furnish collector with such lists within ten days 10 
 
 to make out lists of taxes, &c., payable 10 
 
 to furnish special list when annual list is incomplete or imperfect ... 10 
 
 compensation not to exceed $4000 11 
 
 chief clerk of, may administer oaths 12 
 
 assistant's compensation, $4 per day, &c. ''.12 
 
 penalty for demanding or receiving any part of assistant's compe»aation . 13 
 
 additional compensation in certain States, &c. 12 
 
 assistant's bills to be approved by assessor, and paid by collector ... 13 
 
 allowance for clerks and rent 12 
 
 to be allowed for stationery, &c J 12 
 
 penalty for fraud in appointment of assistant 13 
 
 and assistants, how paid . , 13 
 
 assistant's bills wrongly approved, to be deducted from pay of . . 13 
 
 may appeal to commissioner 13 
 
 may enter brewery, distillery, &c. . . . ; 22 
 
 may administer oaths 31, 32 
 
 assistant, appointment of 4, 105 
 
 settlement of accounts of 13,14 
 
 to canvass district 5 
 
 to make list tor person disclosing 5 
 
 to keep records of permits granted to manufacturers of tobacco, 
 
 snuff, &c 49 
 
 to leave notice for absent party 6 
 
 to make list of property of n(Ki-residents 8 
 
 to make alphabetical lists of residents and non-residents ... 8 
 
 penalty for neglect, fraud, or extortion II 
 
 compensation of 12 
 
 to be allowed for stationery, &c 12 
 
 to make out accounts monthly 13 
 
 to proceed through respective districts 5 
 
 to make list of owners, and value of property 5 
 
 may enter brewery, distillery, &c 22 
 
 to make return, in case of failure of party liable .... 6 
 
 may administer oaths 32 
 
 lists or returns to be made to ... . ... 5 
 
 or assistant, .to estimate amount of circulation, deposit, and capital of banks, 
 
 in case of neglect to return, and certify same to commissioner ... 68 
 
 to enter upon premises in case of neglect 7 
 
 Assignment or transfer of mortgages requires a stamp 97 
 
 of lease, policy of insurance, &c. 97 
 
 • Assignment of a mortgage to be stamped according to amount due . . . .97 
 
 Assistant inspector of distilleries, when may be appointed 119 
 
 Attachment for contempt of witness refusing to obey summons 6, 7 
 
 Attorney, letters of, to be used abroad, how stamped . . . . ' . . .91 
 
 Auction sales, duty on - 62 
 
 certain exempt 62 
 
 Auctioneers, special tax on 41,42' 
 
 may transact business in any place 34 
 
163 
 
 7101 
 
 Auctioneers to pay tax on sales, and make return •?- . . 62 
 
 may employ other persons, whea 36 
 
 • not to sell at private sale ... . ;_ 36 
 
 may sell the goods of those who have paid a special tax, .... 36 
 Auditors of the treasury to require evidence from paymasters and disbursing officers that 
 
 salary has been paid . ■ • . .77 
 
 Awnings, vrhen exempt . . . .' . . . 112 
 
 B. 
 
 Bags, when exempt 112 
 
 Bankers, special tax on 36 
 
 definition of _ 36 
 
 not required to pay tax as brokers 38 
 
 tax on sales and contracts of sale by 62, 63 
 
 circulation, taix on . . .' . ' 67 
 
 average amount of deposits, tax on 67 
 
 dividends and addition to surplus, tax on 76 
 
 capital, tax on 36 
 
 national or state, tax on bills of state banks ' . . 69 
 
 national, exempt from tax on deposits 68 
 
 tax on average amount of fcirculatiori ' . . . , 67 
 
 capital of, consisting in United States securities 67 
 
 ^ duty on amount of circulation beyond ninety per cent, of capital ... 68 
 neglecting to make dividends or additions to surplus funds .... 76 
 
 where surplus of, is divided, which has heretofore paid tax . . . . 76 
 
 Btatfl, converted into national; capital thereof assumed to he as before conversion 69 
 circulation thereof free of taxation, when reduced to amount not exceeding five 
 
 per cent. . . , 69 
 
 to pay tax of ten per cent, on notes in circulation after August 1, 1866 ., . 69 
 Banks and bankers to make return of capital, circulation, and deposits monthly, &c., to 
 
 assessor . . . . 68 . 
 
 , in case of neglect, assessor to estimate . . . . ' . .68 
 
 Barrels, other than for the reception of fluids, exempt .' Iia 
 
 Beer, lager, ale, &c., duty on . . . . ' 129 
 
 tax on, to be paid by owner, &c., of brewery '. 129 
 
 to be paid by stamps 133 
 
 fractional parts of barrels of 129 
 
 forfeiture and penalty for neglect to make return of 131 
 
 Benzine and benzole, tax on - . . . .55 
 
 no drawback on - 100 
 
 Bibles, peddlers of, exempt 4J 
 
 Bill of exchange, stamp-duty on . . « . . . . \ 95 
 
 Bill of lading, stamp-duty on 95 
 
 Bill*of sale of vessel, stamp-duty on . . . .^ -95 
 
 Billiard-rooms, annual tax on 42 
 
 Billiard-tables, annual tax on 42 
 
 Blocks for vessels, free . . . 'Ill 
 
 Bond, stamp-duty on 95 
 
 Bonded- warehouse, may be provided by distillers . . . . . . .118 
 
 spirits may be stored in . , 118 
 
 duties to be paid before removal from 118 
 
 to be in charge of public officer 118,119 
 
 expenses to be borne by owner 118 
 
 fees, same as charged for like services in custpm-house . . ' .125 
 medicines, &c.,.may be manufactured in, for expbrtation ... 92 
 
 (See Proprietary Articles.) 
 Spirits, coal-oil, and naphtha may be withdrawn from, for Tedistilla- 
 
 tion but once only . . 33, 125 
 
 spirits, how may be withdrawn from 33, 126 
 
 spirits, coal-oil, and naphtha may be withdrawn fi'oni, for exporta- 
 tion . . . . ; 126 
 
 labor in, to be performed by owner under supervision of officer 33, 118, 119 
 manufacturer of medicines, &c., to give bond before he can manu- 
 facture in . . . . . ' . . . . . 33, 92, 93 
 distilled spirits, may be transported from to general . , . 119,124 
 
 Bonds, ttansportation concerning '. .119 
 
 to be executed to remove spirits, &c., from warehouse ... 32, 125, 126 
 
Bond? to remove cottpn ....... 107 
 
 and mortgages, assignment of, requires a sta,i»p 37 
 
 of yarioip revenue offic.ej:s. (See (itles gf various revenue officeni.) , 
 
 Bonn^t-ma^ers, Jiow assessed ........... 58, 59 
 
 Bonnets, trimming of ..•< •••..•••• 5$ 
 
 tax on . . . . . . , .... - . . 1 58 
 
 Bqoks, magazines, fix;., exempt . . .. .. .. .. . . . . ', , lU 
 
 and papers relating to the business of any person or persotfs may be sent for . 6 
 
 penalty for refusing to produce 7 
 
 (See also the several titles of Brewers, Diatillers, Rectifiers.) 
 
 Boots tad shoes, tax on 58, 59 
 
 JBawling-alley • , . 4? 
 
 Brandy, and other distilled' spirits 121 
 
 distilled ftoni apples, peaches, or grapes, provisions concerning , , . .123 
 
 Brass, not more advanced than irods or sheets, exempt . . ' 110 
 
 tubes, nails, or rivets, tax on . 58 
 
 Bread and breadstuff, exempt 61 
 
 Brewers, special tax on, and definition of . . , ■ 39 
 
 before eommencing business, to give notice to assessors 129 
 
 bond. Conditions, renewal ' 129 
 
 to keep a record fVom day to day of nmnber of barrels made and sold apd ma- 
 terials purchased . 130 
 
 to render accounts monthly 130 
 
 oath in case entries not made by brewer, &o 130 
 
 accounts to be verified by oath 130 
 
 mode of reckoning fractions of a barrel 129 
 
 entries in book to be verified by oath monthly 130 
 
 may remove beer, &c., to another district ... ... 132 
 
 to render duplicate return to collector 130 
 
 ' penalty for false returns, &c 130 
 
 penalty for neglect to furnish account and duplicate . .... 131 
 
 penalty for neglect to make entry in books, &c 131 
 
 to pay tax on fermented liquors 129 
 
 to obtain from collectors proper stamps and affix tUem to eaoh bi»rrel, &c., . 131 
 
 mode of affixing them, and of cancellation 131, 132 
 
 penalty for not affixing, &c., or affixing fraudulent ones ..... 131 
 for removing any fermented liqjior from brewery without stamp on bar- 
 rel, &c. .. . 132 
 
 for withdrawing liqiior from barrel, &c., without defacing stamp . .132 
 daties as to sale of fertnent^d liquors at retail ....... 132 
 
 to have barrels, &c., branded before leaving brewery . . . . , 133 
 
 penalty for defacing such marks . .' 133 
 
 Bribes, penalty upon revenue officers for receiving ........ 2? 
 
 for offering to revenue or other officers * . 134 
 
 Brick, draSning-tiles, &c., exempt from duty 110 
 
 Bridges, toll, tax on gross receipts g 64 
 
 when gross receipts do not exceed, &e., exempt 65 
 
 return of gross receipts of, to be made monthly 65 
 
 tax may be added to rate of fare 99 
 
 Brokers, special tax on SS 
 
 definition of 38 
 
 bankers not subject to license as 38 
 
 provisions as to tax on sftles and contracts of sale by ... . 62, 63 
 (See Paumbrokers, Land-warra,nt Brokers, Cattle Brokers,, Produce Brokers, 
 Commercial Brokers, and Custom-Tumse Brokers. ) 
 Broom manufacturers, not required to pay tax to peddle their own wares . . .41 
 
 Builders and contractors, special tax on 43 
 
 BaiUling-stone, rough or dressed, exempt .... ... 110 
 
 Bullion, duty on 59 
 
 to be stamped by assayer 60 
 
 not to be sold nor used unless stamped 60 
 
 used in the manufacture of silver wai-e, exempt , 60,112 
 
 silver, rolled or prepared for plater's use exclusively, exempt . . . .60 
 
 Burning-fluid, exempt ■ 112 
 
 Butchers, special tax on i ... 42 
 
 Butter, exempt . . 61 
 
165 
 G 
 
 tiaii 
 
 CaJf-skins, duty 6n - 58 
 
 Canal-boats 64 
 
 towed by horseS, &o., carrying agriCultiafal products, exeiilpt ... 65 
 
 Canals, ta^ on receipts of 64 
 
 monthly return to lie made of s ... 65 
 
 bon'ds, tax on interest on 76 
 
 dividends and'surpltis g^ns of, tajcon 75, 76 
 
 Cancellation of stamps, prdvisiotis concerning 87, 88 
 
 upoh barlrels, &c., of fermented liquors 131 
 
 Candles, tax on . . . . . . • 54 
 
 Candy, sugar, tax on 56 
 
 Capital, in banking institutions, tax on 67, 69 
 
 Caps, lax on ... 5d 
 
 certain, exempt From tax • 59 
 
 Cards and circulars, exempt 1 1 1 
 
 Carpenters, practical, Exempt from spSCial tax as architects 43 
 
 Carriages, annual tax 6n . 63, 64 
 
 Cashier internal, irevenue, appointment of 3 
 
 salary, bond, "and duty df . . • . . 3 
 
 Cassia, ground, and Other spicefi, tax on 55 
 
 Caustic soda, exempt 112 
 
 Cement, Roman and water, exeifipt 112 
 
 Certificates, stamp-tax on 95, 96 
 
 Charcoal, exempt 61 
 
 Charter-party, stamp-tax on 96 
 
 Cheese, exeinpt . ' . 61 
 
 Chemical productions, nncomponnded, not otherwise provided for, taS on . . 57,113 
 
 Chocolate and cocoa, prepared, tax on 56 
 
 Cigarettes, tax on ... 60 
 
 Cigar-inakers before commencing busihes^ to tnake statement to assessor T . . 48 
 
 statement to (Jontaih what 48 
 
 to give bonds, and in wha.t sums, for various machines .... 48 
 
 Conditions bf bonds ' ... 49 
 
 on demand to exhibit ceKiflCate for what bond has been given ... 49 
 tax how assessed wtere material is fttrnished by one party and manufactured 
 
 by another 49 
 
 to make' inventory Jiinuary 1st of each year of stock on hand ... 50 
 to keep and render monthly accounts of purchases and sales . . ' . 50 
 
 to take out permit . . .52 
 
 permit to be indorsed by assistant assessor before working in another dis- 
 
 . trict 52 
 
 to keep an account of Cigai^ made 52 
 
 to make monthly return 52 
 
 may apply to assistant assessor or itispector^^ haVe^lgurs counted ' . .53 
 may deliver cigars to purchaser in bulk without payment of tax . . 53 
 
 duty of purchaser 53 
 
 penalty f6r woirking without permit 52, 53 
 
 penalty for employing oile vmo has <i6 permit . . . ... .53 
 
 (See TOmcco.) 
 Cigars, cheroots, and cigarfettes, tax oti . . . • . . : . . , .60 
 commissioner inay inake regulations for their Inspection and Valiltition . . 60 
 
 no drawback on , . 100 
 
 Circulation issued by T)anking iistitiltiotis, tax on 67 
 
 Circuses, special tax on . ' 42 
 
 tax on rec^pts of ^ . 66 
 
 monthly return to be made by 67 
 
 Cisterns, receiving, to be provided by distillers 122 
 
 how and where to be constructed and kept 122 
 
 Civil engineers, special tax on 43 
 
 Claim-agents, special tax on 40 
 
 special provision in places of less than 6000 inhabitants . . . .35 
 
 not to act in partnershi'p 36 
 
 Clerks, allowance to assessors for 11 
 
 assessors' chief, may administer oaths, . ' 12 
 
 in office of Commissioner of Internal Revenue; number and pay of . . . 136 
 
 Clocks, timepieces, and clock-movements, tax on 57 
 
 Cloth, duty on 58 
 
166 
 
 PAOI 
 
 Clothing, made to order, duty on 58, 59 
 
 Cloves and cloTe-stems, ground, and other ground spices, tax on 55 
 
 Coal illuminating-oil, tax on 54 
 
 oil, no drawback on 33,100 
 
 distillers, special tax on, and definition of 39 
 
 when refined, may be exported without payment of tax ..... 33 
 
 Coal, mineral, exempt firona tax, . . ' .III 
 
 Cocoa, tax on . . . ■ ■ 56 
 
 Coflfee, ground, and all substitutes for, tax on 55 
 
 Coke, exempt 61 
 
 Collection districts 4 
 
 President may alter 4 
 
 limitation of number of . . . 4 
 
 additional in California 4 
 
 Collectors, appointment of . . . . . , 5 
 
 to appoint deputies 5 
 
 bond of . . , 4 
 
 may be renewed, strengthened, and increased 5 
 
 and deputies, regulations to be binding on .5 
 
 f take bonds of deputies 5 
 
 to pay bills of assistant assessors 12 
 
 salaries and commissions of 13, 14 
 
 commissions in districts whence or to which cotton or distilled spirits are 
 
 shipped . . . . ■ . . . 13 
 
 to be allowed for stationery, &c. • 14 
 
 settlement of accounts of . . , 14 
 
 additional allowance in certain cases 13, 14 
 
 to sign triplicate receipts for lists 14 
 
 to advertise when and where taxes are payable . . . , . .15 
 to make demand for taxes in annual and monthly lists ... 15 
 
 when may distrain and proceedings in case of distraint . . . .5, 16 
 
 may purchase property for, the United States 17 
 
 to keep record of sales of real estate 19 
 
 other duties in reference to sales of real estate . ■ . . . .19 
 
 may transmit lists to other collectors for collection 20 
 
 to transmit monthly statements of collections to commissionei- and pay over 20 
 
 to be charged with taxes receipted for, &c 21 
 
 to be credited with payments, commissions and taxes of absconding persons . 21 
 failing to account for moneys, how proceeded against . .' . . 21,22 
 penalty for extortion or oppression by . . ' . . . . . .22 
 
 may devolve duties on deputy in case of disability .' . . . .23 
 
 to sue for fines and penalties 23 
 
 no suit without authority of commissioner 24 
 
 not to be aiUowed for fees of attorney employed, unless authorized by commis- 
 sioner . . ... .' 24 
 
 Tlnited States not to pay costs or counsel fees unless, &c 24 
 
 bill of sale given by, to be primA fade evidence of right to make sale . . 25 
 
 to be conclusive of wliat 25 
 
 may administer oaths 31, 32 
 
 to prosecute for fines and penalties 23, 24, 103 
 
 to act as disbursing agents 104 
 
 -deputy, appointment of ' 5 
 
 to give bonds 5 
 
 duties an4 powers 5 
 
 penalty for extortion or oppression by . 22 
 
 may enter brewery, distillery, &c. 22 
 
 to act as collector in case of vacancy 23 
 
 secretary of treasiiiy may designate which to act .' . . . 23 
 
 bond to be available to heirs, &o., of collector 23 
 
 may administer oaths . ' 31, 32 
 
 to pay gross receipts into treasury daily 2 
 
 certificate of such payment to be" furnished to commissioner .... 2 
 
 time may be extended in certain cases . . ' 2 
 
 directed to act as disbursing agents, to give bonds as such . . . .104 
 
 may enter brewery, distillery, &c. ' 22 
 
 penalty for refusing to admit 23 
 
 may enter at night when open 23 
 
 penalty for obstructing revenue officers ....... 23 
 
 may seize goods held by any person with intent to evade the law ... 25 
 
167 
 
 PAOK 
 
 Collectors may. deliver such goods to the United States marshal of the district . ,26 
 goods, &c., may be forfeited and proceedings to enforce forfeiture . 26, 27 
 
 goods so seized, liable to perish, &c.> may be sold on application to assessor 26 
 
 property may be restored to owner on his giving bond, &c 26 
 
 / may seize and sell lands in other districts . '. . ' . . . .19 
 
 .to render account of charges incurred in sale 19 
 
 one to be designated in certain ports to have charge of all matters relating to 
 
 exportation 116 
 
 to take possession of property taxed, when no' owner or agent in possession 19, 20 
 
 to advertise and sell the same 20 
 
 tax of person not within district, or who has no property there, to be trans- 
 mitted to collector of district where such person resides or has property, 20 
 Commercial brokers, special tax on and definition of . . . . ■ . 38 
 
 Commissioner of Internal Revenue, appointment of • . 1 36 
 
 salary of 136 
 
 duties and powers 
 
 to prescribe forms, &c 
 
 to provide cotton-marks, hydrometers, stamps, dies, 
 
 to pay over money daily . . 
 
 auditing of accounts of . 
 
 clerks in office of . 
 
 may frank, official letters 
 
 to render monthly account to Treasurer 
 
 bond of, and its conditions, 
 
 not to receive payment of moneys due to United 
 
 States for duties 
 
 copy of each account when settled to be sent to Sec- 
 retary ! . . 
 
 ^ Secretary and Comptroller may irispect moneys in 
 
 his hands 
 
 may authorize employment of counsel . 
 may refund taxes illegally collected 
 
 may compromise suits 
 
 to make regulations for allowance of loss of spiriti 
 
 and coal-oil by leakage .... 
 may grant permit to hold lottery for charitable pur- 
 poses 
 
 may prescrijje district in which tax shall be paid in 
 
 certain cases 
 
 may compound succession duties in certain cases 
 may commute succession duties in certain cases 
 may relieve assessors of forfeitures 
 may make regulations rendered necessary by altera^ 
 I tion of revenue laws 
 
 may review cases of forfeiture 
 to determine fees, &c., in eases of distraiit, &c. 
 to prescribe regulations with reference to deposit 
 to determine upon proof or certify facts to ~ 
 
 troUer in abatement of taxes 
 Deputies, appointment, salary and duties of 
 Commissioner, special, of the revenue, appointment of 
 
 term of office, powers, duties, and pay of 
 Concert-halls, special tax on proprietors of 
 Concerts, entertainments, &c., when exempt from duty 
 
 Confectioners, special tax on 
 
 when exempt from special tax 
 Consuls of foreign countries exempt from income tax 
 Contractors, special tax on . . . 
 
 Contracts, stamp tax on 
 
 Conveyancers, special tax on . . 
 
 not to act in partnership . . . 
 Conveyances, of real estate, stamp tax on 
 Copper, tubes, nails,, and rivets, tax on .. 
 Copper, not more advanced than rods or sjieets, exempt 
 in ingots, pigs, or bars, exempt 
 
 Cosmetics, stamp-tax on, 
 
 Cotton, to be marked 
 
 fliitv on ■ . . , 
 
 Comp- 
 
 136 
 
 102, 
 
 2 
 
 24 
 24 
 2-t 
 
 , 70 
 
 72 
 
 84 
 84 
 47 
 
 102 
 47 
 16 
 21 
 
 21 
 
 136 
 
 137 
 
 137 
 
 42 
 
 lOS 
 40 
 44 
 
 103 
 43 
 96 
 40 
 34 
 96 
 58 
 
 110 
 
 110 
 99 
 
 107 
 
 106 
 
168 
 
 Cotton, raw and nnmanufactared, no drawback on, . 106 
 
 arriving from insurrectionary districts, to be assessed, . . , . . 103 
 
 sold'on account of government, exempt . . . . . . . .103 
 
 tax on, how to be collected . . • 103, 106, 107 
 
 County to mean " parish " or any equivalent subdivision of territory . . . V . 19 
 
 Credit, claim for, not admitted unless presented to the treasury 31 
 
 Custom-house brokers, special tax on, 38 
 
 Dealers in liquors, definition of wholesale, and special tax on 37 
 
 retail, and special tax on 37 
 
 not compelled to take additional license to sell other goods on the same premises 37 
 
 when exempt from special tax 41 
 
 wholesale and retail not required to pay additional tax as 
 
 apothecaries 41 
 
 Deerskins, smoked, or not oil dresspd, exempt 110 
 
 De novo proceeding 42 
 
 Dentists, special tax on . ^ . . . .* 28 
 
 may transact business-in other place than that stated in receipt ... 34 
 in partnership to pay tax for each member ....... 36 
 
 Depositories may be designated by the Secretary of the Treasury 20 
 
 Deposits in banking-houses, tax on 67 
 
 Deputy Commissioners of Inteiiial Revenue, number, appointment and salary . 2, 136 
 
 duties and powers of ... 2, 136 
 
 may frank official papers, . . 3, 136, 137 
 
 Diamonds, tax on ' . .59 
 
 Direct tax, whet imposed, to be collected by internal revenue officers, .... 25 
 none to be assessed or collected until Congress may order . . . .102 
 
 Disbursing officers to withhold tax from salaries, 77 
 
 auditors to require 'evidence from 77 
 
 Distilled spirits, tax on 121 
 
 a lien on the distillery and on the land 121 
 
 to be estimated on the basis of first proof 121 
 
 law relating to goes into operation Sept. 1, 1866 134 
 
 fli'St-proof, defined . . . . 121 
 
 tax on, to be paid before removal from warehouse . . . 32,118 
 
 casks containing, to be marked by the inspector 123 
 
 penalty for fraudulent use of casks so marked .... 123,124 
 
 may be stored in bonded warehouse 118,119 
 
 to be inspected before used or removed 119 
 
 brandy distilled from grapes, tax on 128 
 
 may be removed under bond 124 125 
 
 Commissioner to make allowance for loss fcy leakage and redistillation 125 
 may be exported without payment of tax ...... 33 
 
 may be withdrawn from warehouse for redistillation . ' . . .33 
 and vessels containing the same, forfeited in certain cases . . .124 
 proceedings to enforce forfeiture . . ... . . . 128 135 
 
 in sales oi^ a gallon to be taken to be a gallon of first-proof . . .121 
 tax to be paid on all not removed to bonded warehouse . . . 32, 121 
 
 Distillers, special tax on 38 
 
 to give notice and bond 116 117 
 
 notice to state what 117 
 
 to keep a record of spirits made, sold, &c 120 
 
 to render tri-monthly returns 121 
 
 to pay duties on spirits not removed to bonded warehouse . . . 32 121 
 
 may provide bonded warehouse 32 
 
 entries in book to be verified by oath 121 
 
 penalty for false returns, &c . , . ! 12I 
 
 penalty for default of payment . . . . ... . 121 122 
 
 definition of ' \ .38 
 
 chemists and druggists exempt from special tax under certain circumatan- 
 
 ^'^f t ' : .37, 113, 114 
 
 books to be open to mspection . . . 121 
 
 warehouse in custody of inspector !ll9 
 
 oath in case entries not made by distiller ! 1 21 
 
 not to use stills, &c., for distilling in certain buildings . . . , .117 
 of brandy from apples, peaches, or grapes, how may be exiempted . . . 128 
 
169 
 
 PAOI 
 
 irAum 
 e receiving cisterns . . • • • • • • • . 1 22 
 
 how, censtructed and kept . . • • > • ' ■ • ,122 
 
 Distraint, proceedings in case of . . .14 
 
 to be made by collector . . . ' 14 
 
 '' notice to be given before sale 14 
 
 certificate of sale to vest title in purchaser 16 
 
 goods to he restored on payment 15 
 
 property exempt from 15, 16 
 
 disposition of surplus when property is sold ' 15, J 7 
 
 property may be purchased for the United States 17 
 
 proceedings when property is not divisible 17 
 
 real estate may be seized when no goods are found 17 
 
 notice of sale of real estate . . I . . . '* . . . . 17, 18 
 
 proceedings on sale 18 
 
 may be made oh lands not in the district 18 
 
 deputy to return statement of all proceedings to collector . . . 18, 19 
 
 record of sales to be kept 19 
 
 Distributive shares. {See Legacies.) 
 
 Pistricts, limitation of number 4 
 
 additional, in California 4 
 
 Dividends, tax on 72, 75, 105 
 
 " Dividends in scrip," &c., declared to mean what 105 
 
 Dog-skins, tax on 68 
 
 Drawback to be allowed on manufactures exported 99, 100 
 
 certificate of, may be taken in payment of duties 100 
 
 penalty for fraudulent claim foi: ■ 100 
 
 not to be allowed on manufactured tobacco, snuff, and cigais . . .100 
 ^ not to be allowed on any spirits, after tax has been paid , . . .126 
 
 on cotton goods 106, 108 
 
 no claim for less than $10 allowed 100 
 
 regulations for, to he prescribed by Commissioner 100 
 
 Duties to be paid daily into the treasury 2 
 
 time may be extended in some cases to not over a month 2 
 
 unpaid, how to be collected 15 
 
 articles exempt from tax 61,110,111 
 
 I . penalty for non-payment of 1 5, 46 
 
 to be a lien on property of manufacturer . 46 
 
 to T>e paid by manufacturer monthly 46 
 
 prescribed by section 94 . 54 
 
 table of specific and ad valorem 141 
 
 special table of 158 
 
 exemptions from, table of .154 
 
 Duty, when to be construed to mean "tax" 10,11 
 
 E. ... 
 
 Eating-house keepers to pay special tax for sale of liquors, but not confectionery . . 40 
 
 Eating-houses, when exempt from special tax 44 
 
 special tax on . . . . . . 39 
 
 Electrotypei:s, productions of, exempt . . .111 
 
 Embezzlement, evidence of ' . 30 
 
 Emeralds, tax on ■ 59 
 
 Engines, steam, tax on . . . . 57 
 
 Engra,vers, productions of, exempt . . Ill 
 
 Entries to be made of public moneys received or paid out . . .... . .29 
 
 Entry, stamp-tax on 96 
 
 Essences, stamp-tax on 98 
 
 Essential oils, tax on . . ^ . . • . < 57 
 
 Exemptions from distraint • . .17 
 
 special taxes 44 
 
 taxes' 61 
 
 stamp-tax . . . . . . , . . . 85, 90, 96 
 
 list of articles declared exempt from tax . ■ . ^ . ,. . .154 
 Exhibitions, special tax on . . . . . . . ■ . . " . . . 42, 66 
 
 Exportation and drawback, officer may be appointed to superintend at any port . 115, 116 
 books, papers, and documents in relation thereto, to be de- 
 livered to collector . . . 116 
 
 Express business, tax on gross receipts of 65 
 
 Tn«ritH1v rntum tn.ho mar\t\ nf --.'.• . . . . , 67 
 
170 
 
 PAOB 
 
 Express business, persons doing, spcQial tajc on 40 
 
 Extortion, penalty iipon revenue officers for 22 
 
 Far6, where increased duty injolves a fraction of one cent, may be increased one cent, . 65 
 
 Eelted fablics, tax on 58 
 
 Felony to use, loan, or deposit ill bank, &c.', public money 20 
 
 Fermented liquors. {See Beer.) 
 
 when sour and unfit -for use may be sold for manufacturing purposes 
 
 without stamps affixed . . ' 133 
 
 law relating to, takes effect. September 1, 1866 134 
 
 Ferry-boats, tax on gross receipts of . .64 
 
 monthly return to be made by 67 
 
 Fifth sluditor to examine accountsof commissioner 1 
 
 Fines and penalties, how recovered . . ~1 23, HO 
 
 Finishers of certain articles regarded as manufacturers 61 
 
 Fish, peddlers of, provisions as to spe'cial tax on 41 
 
 Fish preserved in cans, tax on 99 
 
 Flax, and manufactures thereof, exempt Ill 
 
 Flour, exempt . '. . ' . .61 
 
 Foreign insurance agents, special tax on 40 
 
 Foreign and domestic goods purchased for use of United States on same footing as to 
 
 tax, duty free . . . . ' . . 61, 62 
 
 Forfeiture of articles held with intent to defraud the revenue 25 
 
 proceedings, to enforce 26, 46 
 
 procefcdings, to reqture payment of tax 24, 46 
 
 parties interested in . . > 46, 47 
 
 one moiety to informant, and one moiety to United States . . .3, 22, 24 
 
 • to be recovered by collector 23, 24 
 
 cases may be reviewed by Commissioner 47 
 
 if wrongly declared, how to proceed 47 
 
 before declared, amount of duties to be ascertained 47 
 
 certain perishable articles may be sold before declared . ' . . . .47 
 
 sales to be made at auction . . 47 
 
 of goods in cases of seizure 135 
 
 proceedings to enforce 135, 136 
 
 Franking privilege extended to Commissioner of Internal Revenue 1 
 
 to Deputy Commissioner ........ 3 
 
 to certain Revenue officers 136, 137 
 
 Fraud, certain cases of . .' . .' ■ .' 25 
 
 or collusion, where it occurs in return of rental, penalty for . . . .39 
 
 Fruits, preserved, duty on . . .' . 99 
 
 Funds, payment in other, deemed a Conversion " 29 
 
 Furniture, tax on 57 
 
 Fm's, tax on 58 
 
 G. 
 
 Gallon, to be taken to be a gallon of first proof 121 
 
 Garden-seeds, producers of, not required to pay special tax for peddling . ... 41 
 
 Gas, tax on . 54 
 
 may be charged to consumer until April 1, 1867 . . . . .54 
 
 companies, where competing, to pay .the highest rates 54 
 
 fitters, special tax on . . . . . 53 
 
 Gasoline, tax on 55 
 
 General bonded warehouses, for storage of spirits apd other merchandise allowed to be 
 
 placed in bond, established . . . .... . . .119 
 
 . haw to .be kept, managed, and used 119 
 
 General inspectors of spirits may be appointed in eaqh collection district . . .120 
 
 their po,wers,. duties, and pay. * 120 
 
 Gift enterprises,. special tax on , 42 
 
 Ginger, and other spices, ground, tax on 55 
 
 Gloves, tax on ... 59 
 
 Glue and cement, tax on 56 
 
 and gelatine, tax on 56- 
 
 Goat-skins, dressed in the rough, tax on 58 
 
 finished, tax on 5S 
 
 Gold. {See Bullion.} 
 
 foil, and leaf, exempt, . ■ f 111 
 
171 
 
 PAEI 
 
 Gold watches, annual tax on ^* 
 
 Gioods manufactured on commission f: 
 
 .may be purchased for use of United States, free of tax ... • 61 
 
 Gunpowder, tax on , • • ' i , n 
 
 Gypsum, rock and ground, exempt 11" 
 
 H. 
 
 Hats, tax on • • • • • ^^'5? 
 
 Headings for casks ejtempt ', ,' i ' ,oc 
 
 Heads of divisioils, In office of Commissioner, number, appointment, and salary ot .13b 
 
 Hog-skins, finished, or dressed in the rough, tax on 58 
 
 Hollow-ware, tax on '^' 
 
 Hoop-skirts, certain materials for, exempt 61 
 
 Hoops; exempt . ' 61 
 
 Horse-dealers may be livery-stable keepers without additional tax 37 
 
 livery-stable keepers may be, withoiit additional tax 37 
 
 definition of and special tax on . > . , 37 
 
 may transact business in ^ny place 34 
 
 not to act in partnership . . . ._ 36 
 
 Horse-skins, dressed iil the rough, or finished, tax on .' . '• • • • .58 
 
 Hotel-keepets, mode of estimating special tax on 39, 44 
 
 additional'^nd special tax on, for the sale of liquors • . . . .39 
 
 may sell tobacco without additional tax 40 
 
 Hydrometers tnay be adopted by the Secretary of the Treasury 1, 121 
 
 I. 
 
 Income, tax upon all in excess of $600 and not over $5000 72 
 
 upon all above $5000 72 
 
 duty of guardians, trustees, &c., to make return 74 
 
 duties on incomes to be levied May 1, and paid on or before June 30 each year " 
 
 until 1 870,' inclusive, and no lotfger . ' , 75 
 
 duties upon dividends of life-insurance companies 75 
 
 duty of five per cent, on dividends of certain companies, and undistributed 
 
 earnings, &c. -76 
 
 rent pa(d may be deducted 73 
 
 interest on notes, if good and collectable, to be included . .... 73 
 
 gains from, purchase and sale of stocks, &o., to be included .... 73 
 
 products of farm, when sold, to be included 73 
 
 salary or pay received from the United States for services, above $600, to be de- 
 ducted . , 77 
 
 payments of prize money to be deemed income from salaries .... 77 
 payments to mechanics, and laborers employed on public works not income . 77 
 profits on sales of property upon investments made within the year to be con- 
 sidered 73 
 
 deductions to be allowed from 73 
 
 party may declare amount of, under oath 74 
 
 from United States securities to be taxed at same rate as other income . . 73 
 
 Income-tax 72 
 
 foreign consuls exempt from 103 
 
 Increase of values deemed manufacturing, and tax on 61 
 
 Indorsement on negotiable^ instrument that has been duly stamped, exempt ... 90 
 ,Injury to person or property of revenue officers, suits for . . . . 28, 137, 138 
 Inn-keepers. (See Tavern-keepers.) ... 
 
 Insolvents, debts due to the United States shall be first paid 31 
 
 Inspection of spirits before used or removed 32 1 23 
 
 of manufactured tobacco, snuff, or cigars, before being used or removed . 51 
 
 Inspectors, appointment of, in assessment districts , . 3 
 
 duties, powers, and compensation of _ 3 
 
 penalty for receiving bribes for extortion or oppression . . , . 3 22 135 
 
 one half of fine to go to informer ' 3 24 
 
 may enter brewery, distillery, &c '22 
 
 may administer oaths . . 32 
 
 of spirits, coal-oil, &c., to be appointed by the Secretary of the Treasury '. 32 
 
 to take an oath 32 
 
 fees to be paid by the distiller, &c. . . . . . ' , . . ] ! 32 
 
 of tobacco,, snuff, and cigars, to give bond f ■ • . ! ! 51 
 
 penalty for purchasing or selling cask with inspector's marks '. '. 123 124 
 
172 
 
 PA8B 
 
 Jnepectors penalty for changing marks, • . • • 1-24, 137 
 
 of spirits, &c., to mark the packages inspected 123 
 
 penalty for iiraudulent marking 124 
 
 to make return of spirits inspected 123 
 
 general, of spirits, in. each collection district 120 
 
 their powers, duties, and pay 120 
 
 Inspector of every distillery, appointment, oath, pay, and duties of . . . .119 
 
 Insurance agents, domestic, special tax on 40 
 
 foreign, special tax ob 40 
 
 companies, tax on gross receipts of 65, 66 
 
 dividends and surplus gams 76 
 
 J)ayments to be made to collector 67 
 
 ' policies, stamp-tax on 96 
 
 return of gross receipts to be made monthly 67 
 
 Insurrectionary districts, how collections to be made in 25 
 
 Intelligence^office keepers, special tax on 40 
 
 Interest on bonds, &c., tax on 72 
 
 Inventory to be famished by manufacturers of tobacco, and what to be stated therein . m 
 
 Iron, and manufactured of, provisions as to duty on 57 
 
 certain declared exempt from tax . ' Ill, 112 
 
 Iron castings exempt Ill 
 
 Irreprievable property held by officer under authority of revenue law . . -27, 133 
 
 J. 
 
 Jacks, special tax on 43 
 
 Japan, tax on 56 
 
 Jewehy, 'peddlers of, special tax on . . 41 
 
 tax on .... 59 
 
 Jewels, tax on 59 
 
 Judgment to be rendered at return term, except in certain cases 31 
 
 Jugglelrs, special tax on . . . ' . ' 42 
 
 Jurisdiction of ciicait courts 27, 137, 138 
 
 K. 
 
 Kid-skins, dressed in the rough or finished, tax on . , 58 
 
 Knitted fabrics, tax on 58 
 
 L. 
 
 Laborers, fifteen authorized in office of commissioners 136 
 
 Ijager-becr. (See .Beer.) 
 
 Land-warrant brokers, definition of, and special tax on 38 
 
 special provisions in places of. less than 6000 inhabitants . . 35 
 
 Lard-pil, exempt 112 
 
 Laths, exempt 61 
 
 Lat^yers, special tax on . 43 
 
 may transact business in any place 34 
 
 not to act in partnership 36 
 
 Lead, ingots, pigs, or bars, exempt . . . .110 
 
 sheet pipes, and shot, tax on . . . . v 58 
 
 white and red, tax on 112 
 
 Lease, stamp tax on 97 
 
 assignment of, stamp tax on 97 
 
 Leather, patent, enamelled and japanned, tax on 58 
 
 oil-dressed, tax on 58 
 
 tanned in the rough, curried or finished, tax on ...... 58 
 
 Legacies, beneficial interest in, persons entitled to ........ 7? 
 
 tax on . 78 
 
 passing to husband or wife, exempt 78 
 
 to minor child^ exempt to amount of $1000 78 
 
 administrators, executors, &c., to. pay 78 
 
 tax to be a lien for twenty years 78 
 
 return to be made under oath . 79 
 
 persons having charge .of records, relating to, must exhibit same at request of 
 
 assessor . ; 80 
 
 administrators, executors, or trustees to make return ..... 79 
 
 I/ime, exempt 112 
 
V 173 
 
 PASI 
 
 fcinseed oil, exempt • J^^ 
 
 List of taxes, ad valorem and specific ?*' 
 
 of special taxes aud rates J^° 
 
 of articles declared exempt from taxes . 1°* 
 
 Lists, persons liable to taxation to make . ^ 
 
 to be Terified by oath . ' . , ^ 
 
 to give values either in currency or coined money 10° 
 
 if in coined money, to be reduced to value in cun-ency . . . . • • ^°^ 
 regulations, &c., in regard to, binding on all persons, .,...•» 
 
 assistant assessors to make, where parties fail, but disclose property ... 5 
 
 persons absent to make, in ten days after notice 6 
 
 party liable to attachment for refusing to appear or testify in regard to ... 6 
 
 assessor to make, in case of refusal ^ 
 
 false or fraudulent, add 100 per cent 7 
 
 owner or person having c^re of property may make,, and return .... 7 
 
 to be taken with reference to day fixed by act . • . i . . • ■ 8 
 
 assessors to make and deliver to collectors , 9 
 
 imperfect or incomplete, may be corrected in special lists . . . . ■. 9 
 
 collectors to be charged with amount of , . ; 21 
 
 persons neglecting to make, or making fraudulent .return, to be summoned before 
 
 assessor . 6 
 
 proceedings on failure to obey sunimons 7 
 
 penalty for fraudulent 7 
 
 for neglect or refiisal to make 7 
 
 in case of absence or sickness, further time allowed • • . . • • 7 
 
 of taxable property of non-resident . i 8 
 
 of property in another district may be made by owner in district where he resides . 8 
 
 in such case to be transmitted to other district 8 
 
 annual, monthly, and special 8 
 
 of residents, alphabetical 8 
 
 of non-residents, alphabetical 8 
 
 to be returned by assistants in thirty days 9 
 
 annual, to he advertised . . ' 9 
 
 to be open for inspection 9 
 
 time and method for assessors to makei 10 
 
 separate, of non-resident's property j . . . .10 
 
 to be transmitted to proper assessor 10 
 
 to be receipted for by coUectpr 14 
 
 Lithographers, productions of, exempt from tax . - Ill 
 
 Livery-stable keepers may deal in horses without further tax 37 
 
 definition of and special tax on S7 
 
 Lotteries, tax on gross receipts of . ' . ' . . .69 
 
 monthly return to be made 69 
 
 penalty for default or non-payment 70 
 
 for charitable purposes may be exempted by commissioner . . . .70 
 tickets' to be stamped . ' . . . ' . . . . . . .70 
 
 additional penalty for sal^a of, without payment of tax 70 
 
 purchasers may recover twice the amount paid 70 
 
 Lottery-ticket dealers, definition of, and special tax on 37 
 
 to give bond before selling tickets 37 
 
 penalty for doing business without payment of tax ... 37 
 
 M. 
 
 Magazines, exempt Ill 
 
 Malt, exempt 61 
 
 Manifest, stamp-tax on . . . . ■ 97 
 
 Manufactures and productions subject to tax . • 45 
 
 taxes on, to be a lien in favor of the United -States . . . . , . 46 
 
 proceedings whentaxes are not paid 45 
 
 collector to take possession of premises 4g 
 
 goods to be forfeited and sold 4g 
 
 assessor may assess taxes on failure to make return, and add penalty . 47 
 to- be estimated at average value in certain cases , . . , .47 
 
 to render account of fuU value of actual sales 43 
 
 account to state what . « • 48 
 
 tax to be collected only on excess of $100 in certain cases . . ! 53 
 
 value of, tax on ..... ^ 53 54 
 
 taxes on increased value in certain cases . ' ' ^1 
 
 not otherwise provided for ■■•.....,! 54 
 
174 
 
 PAIS 
 
 Manufactures used or consumed by the manufacturer, subject to tax ... 63, 54 
 made under contract entered into before passage of act . . . .62 
 
 debts accruing from sale of, in fraud of the revenue, to be void . . 104 
 
 made before July 1, 1864, taxes on 101 
 
 Manufacturers, special tax on . 41 
 
 to give notice on commencing business 45 
 
 to make monthly returns 45 
 
 to pay duties within ten days after 20th of eftch month .... 45 
 when goods are made for other parties, to have a lien on the same for the 
 
 tax ... 46 
 
 penalty for neglect to make return 47 
 
 to render an account of full amount of actual sales .... 48 
 
 account to state what ~ 48 
 
 value to be estimated from actual sales 43 
 
 when goods are not in custody of manufacturer . . . . • . 48 
 of tobacco, snuff, and cigars before commencing or continuing business, 
 
 must furnish statement to assessor under oath 48 
 
 statement to contain what 48 
 
 to give bonds to the United States 48 
 
 conditions of bonds . . . ^ 48 
 
 to make inventory of amount owned January 1st of each year . . 50 
 
 inventory to state what and how verified 50 
 
 to furnish monthly abstract of purchases and sales 50 
 
 of tin-foil, license, &c., amount Of / 48 
 
 of cigars to obtain a permit before commencing 52 
 
 duties of makers and revenue officers in respect thereto . . . 52, 53 
 
 Marble and other monumental stones, exempt 110 
 
 Masts, spars, and blocks, exempt Ill 
 
 Matches, stamp t^x on 99 
 
 imported, to be stamped before sale 94 
 
 may be removed from place of manufacture to bonded warehouse . . " 93 
 
 no drawback allowed on 94 
 
 Meal, exempt 61 
 
 Meats, preserved, duty on 92, 99 
 
 Medicines, written recipe or prescription of physician, exempt 114 
 
 compounded according to formulas in pharmacopoeias and dispensatories ex- 
 empt from tax 113 
 
 (See Proprietary Articles.) 
 Messengers and assistant messengers authorized in the office of Commissioner of Internal 
 
 Revenue 136 
 
 Milk, concentrated, exempt 61 
 
 Mineral waters, exempt lU 
 
 Miners, special tax on 43 
 
 Molasses, tas. on ' 56 
 
 sirup of, tax on • 56 
 
 from sorghum, imphee, beets and com exempt, Ill 
 
 Monuments to commemorate the services of Union soldiers HI 
 
 Mortgage, stamp-tax on . . . . ' 97 
 
 Museums, tax on receipts of 66 
 
 monthly returns to be made by 67 
 
 Mustard, ground, tax on 55 
 
 N. 
 
 Naphtha, tax on certain ^ . . .55 
 
 certain, exempt from tax 54 
 
 no drawback on 100 
 
 Newspapers, peddlers of, exempt 41 
 
 Non-residents, property of, to be assessed 8 , 
 
 separate list to be made 8 
 
 collector may seize and sell property 20 
 
 collector may transmit list to other districts 20 
 
 o. 
 
 Oaths, assessors, coUectore, and qprtain other revenue officers authorized to administer, 31, 32 
 
 Oil, coal illuminating,' tax on . , . . -^ 55 
 
 Oils,. animal and' vegetable, exempt 112 
 
175 
 
 PAOB 
 
 Oils, essential, tax on ■" ' 
 
 whale and fish, exempt . . , ^ ' 2 
 
 illuminating, lubricating, or other mineral 4 . . 55 
 
 Operas, tax on receipts of ^^ 
 
 monthly returns to be made by 67 
 
 Oppression, penalty upon revenue officere, for 22 
 
 Original contract to be produced in certain cases 30 
 
 P. • 
 
 Paints and painter's colors, exempt -^ Ill 
 
 Pamphlets, exempt ' .111 
 
 Paper not otherwise provided for, tax on 59 
 
 printing and tarred, for roofing, exempt 112 
 
 Paraffine, exempt ..-.■. Ill 
 
 Parasols, exempt . . . • 112 
 
 Partnerships may act having paid one taxj except, &c 34 
 
 Passage-tickets, stamp-tax on 97 
 
 Passports, tax on 66 
 
 Patent-agents, special tax on 40 
 
 not to act in partnership . . . 34 
 
 Patent-right dealers, special tax on . , '40 
 
 Pawnbrokers, definition of and special tax on 38 
 
 Paymasters to withhold tax from salaries 77 
 
 auditors to require evidence from 77 
 
 Peddlers, special tax on 41 
 
 may transact business at any place 84 
 
 officer may seize horse, wagon, oi: bundle, on failure to produce tax receipt . 35 
 
 proceedings in case of seizure 35 
 
 not to act in partnership 36 
 
 of shell and other fish, tax on 41 
 
 Pepper, ground, tax on . -55 
 
 . Perfumery, stanip-tax, on. (See Proprietary Articles.') 99 
 
 . Perjury, false swearing to be deemed, and how punished . .' . . . 24,32 
 
 Person, wqrd may include partnerships, firms, bodies corporate, &c 1 28 
 
 petroleum, crude, exempt . . 1 H 
 
 Photographers, special tax on 42 
 
 Photographs, copies of engravings, &c., exempt 1 1 1 
 
 Physicians and smgeons, definition of, and special tax on 43 
 
 may transact business in any place 34 
 
 not to act in partnership 36 
 
 Pickles, sold by the gallon and not in glass packages, exempt Ill 
 
 Pimento, and other spices, ground, tax on 55 
 
 Pins, tax on . . ' . . .56 
 
 Plate of gold and silver, annual tax oil, and what exempt 64 
 
 Plaster, exempt ... . ' . ' . . ' 61 
 
 Playing-cards, stamp-tax on. (See Proprietary Articles.) 99 
 
 Plumbers and gas-fitters, special tax on 43 
 
 Porter. (See Beer.) 
 
 Powder, manufacturers of, not required to pay special tax to peddle . . , .41 
 
 Power of attorney, stamp-tax on . .97 
 
 Precious stones, tax on 53 
 
 Printers' ink, exempt gj 
 
 Prize-money subject to income tax 77 
 
 Probate of will, stamp-tax on ! 97 
 
 Produce-brokers, definition, and special tax on ! 38 
 
 several persons may do business as, under one tax at one place . .' 36 
 
 Profits, banks failing to declare dividends, to pay semi-annual tax on . . . ! 76 
 
 Promissory notes, stamp-tax on .... , ! ! 95 
 
 Proof spirit, definition of " jgj 
 
 Proprietary articles, &c., in Schedule C ! ! 98 
 
 stamps for, not to be used for other purposes . . . ! . 86 
 proprietors of, may furnish dies for stamp . , . \ 87 90 
 
 mode of cancelling stamp on ' rt' aa 
 
 commission allowed on stamps for .... | | ' qq 
 
 stamps spoiled or destroyed, allowance for ••.'.*! 90 
 
 supplied to manufacturers of matches without prepayment ' 92 
 
 all provisions of- act to extend to . .^ . . , _ 91 92 
 
176 
 
 PAQB 
 
 Proprietary articles, penalty for forging or counterfeiting stamps on .... 98 
 
 Belling without stamp 91 
 
 removing stamps from . • 92 
 
 forfeiture of, for attempt to evade stamp-taxes . . . .92 
 
 medicines compounded according to formulas in pharmacopoeias, &c., 
 
 exempt 113, IH 
 
 written recipe, or prescription of physician exempt . . . .114 
 medicines, &c., intended for export, may be manufactured in bonded 
 
 warehouse 92 
 
 such wareI^ouse to be in charge of officer 92, 93 
 
 may be removed without stamps 93 
 
 articles used in such manufacture, exempt from duty ... 93 
 
 persons offering for sale, to be deemed manufacturers ... 94 
 
 persons selling, imported in original package, not liable to penalty . -g* 
 
 Prosecution of revenue ofSjier begun in 8ta,te court may be removed to circuit court . 28, 137 
 
 Protest, stamp-tax on 97 
 
 Public moneys, provision for tha safe-keeping of 29 
 
 Punishment for embesszlement i • • 29, 30 
 
 Q 
 
 Quicksilver, exempt -Ill 
 
 drawback allowed on 100 
 
 R. 
 
 Baffles are lotteries "0 
 
 when may be authorized by collector 70 
 
 Railroad companies, tax on interest of bonds of 73 
 
 dividend and surplus gains, tax on 76 
 
 Bailroad iron and railroad iron re-rolled, exempt Ill 
 
 Railroads, tax on gross receipts of . . ' 64 
 
 monthly return to be made by 65 
 
 Real estate, when may be sold for payment of tax 17 
 
 method of sale IS 
 
 owners may redeem within one year 19 
 
 rate of interest to be paid 19 
 
 record of sales to be kept by collector 19 
 
 Real estate agents, definition, and special tax on 40 
 
 special provision in places of less than 6000 inhabitants ... 35 
 
 Receipts, stamp tax on 97, 98 
 
 Receipt* for payment of special tax, provisions concerning ^34 
 
 Record, how supplied, when not to be had from state court 29 
 
 , of sales o6 real estate to be kept by collector 19 
 
 Rectifiers, definition of, and special tax on 39,116 
 
 Rectifiers, duties of, under the tax law 116,118 
 
 Religious tracts, peddlers of, exempt . . ' 41 
 
 Renewal of instrument to bear same stamp as original 97 
 
 Repeal of former acts 100,105,140 
 
 taxes already accrued not to be affected by . . .■ . . . .101,140 
 duty which has become due, and has been or ought to be returned, not to be 
 
 remitted . . . . ■ . - . . • 105, 140 
 
 Replevin not to lie against goods distrained . 27 
 
 Rescue, attempt to, property, a misdemeanor 27 
 
 Retail dealers, definition of, and special tajc on ' 37 
 
 in liquors, definition of, and special tax on 37 
 
 Revenue agents, appointment of, not exceeding ten, their duties and pay ... 3 
 penalty for receiving bids or for extortion or oppression ... 22 
 
 one half of fine to go to informer 22 
 
 officers to pay into treasury gross amount of all sums collected .... 2 
 failing to pay over moneys on demand, proceedings against . . 21, 30 
 Rivets, copper and brass, tax on , . .53 
 
 s. 
 
 I 
 
 Sails, tents, bags, &c, made by sewing fi-om fabrics that have paid a tax, exempt . .112 
 
 Salaries of United States ofiicers, tax on 77 
 
 payment of prize-money to be treated as 77 
 
 of Commissioner of Internal Revenue . , . , : , ^,136 
 
1^7 
 
 PAai 
 
 Salaries, deputy commissioners ,....; J36 
 
 solicitor . . . , J^° 
 
 heads of divisions ^°^ 
 
 revenue agents • • • • 'i,,? 
 
 collectors 1 1 
 
 assessors ' ' , ' ' i 
 
 cashier ^'''''o 
 
 revenue officers not to be deducted from moneys collected .... 2 
 
 inspectors ^ 
 
 Salary tax to be assessed on prize money "^ 
 
 Saleratus, bicarbonate of soda, &c., exempt 112 
 
 Saleratus, where may be made or manufactured . . _. 11° 
 
 Sales, made with intent to evade the payment of tax, to be vqjd 104 
 
 Salt, tax on " 
 
 Savings-bank, having no capital stock, &o., exempt 36 
 
 dividends and surplus gains, tax on '5 
 
 deposits in, invested in United States securities, or on those less than $500 
 
 in the name of any one person, exempt ....••• 68 
 
 Schedule A ... 63 
 
 B 95 
 
 C 98 
 
 of rates of tax 1*1 
 
 of special taxes . . . ' 158 
 
 Screws, wood, tax on 57 
 
 Secretary of the treasury may make all regulations rendered necessary by change of law 102 
 
 may allow additional compensation to assessors and assistants, in certain cases 12 
 
 collectors, in certain cases ... 14 
 
 to assign clerks to office of commissioner of internal revenue .... 1 
 
 may designate depositories for the public moneys 20 
 
 Seizures, notice of, to be given tp commissioner 47 
 
 what shall be good cause for 47 
 
 proceedings in case of 135 
 
 Sheathing metal, yellow, not beyond rods or sheets, exempt 110 
 
 Sheep-skins, dressed in the rough, or finished 58 
 
 Shell or other fish, peddlers of, when, and when not, to pay tax 41 
 
 Shingles, shooks, &c., exempt- 61 
 
 Shot, tax on .... ' 58 
 
 Skins, dressed in the rough, or finished 58 
 
 Slackwater corporation bonds, tax on interest of 76 
 
 dividends and surplus gains of, tax on 76 
 
 Snuff, tax on 60 
 
 no drawback on. (See Tobacco.) ... 100 
 
 Soaps, of all kinds, valued at above three cents per pound, tax on . . . .57 
 
 valued at not above three cents per poun4 exempt 112 
 
 Soda, bircarbonate, aluminate, &c., of exempt 112 
 
 Solicitor, appointment of in office of commissioner, authorized salary, &c. . . . 136 
 
 Spars and masts, exempt Ill 
 
 Special agents, penalty for receiving bribes, or for extortion or oppression ... 3 
 
 one half of fine to go to informer . . . . . ■ • .3 
 
 Special Commissioner of the Revenue, appointment, duties, and pay of . . 137, 138 
 
 Special lists may bo made, containing accounts omitted from annual lists . . .10 
 
 Special tax to be paid on business, trade, or profession 33, 34 
 
 penalty for doing business without 34 
 
 application to be made to the assessor 34 
 
 to be paid to collectors, who shall give receipt 34 
 
 receipt to state what 34 
 
 must be exhibited on demand of revenue officer ...... 34 
 
 must be paid for each place at which business is carried on, except, &c. . 34 
 must be paid for each pursuit . . . . ■ . . . .35 
 
 not to relieve the holder from State Laws 45 
 
 not to be paid in certain cases where annual receipts less than $1000 . . 44 
 to be reassessed where rate of tax is increased, or when understated . . 44 
 in certain cases one tax may embrace biisiness of land-warrant broker, claim- 
 agent, and real-estate agent 35 
 
 auctioneer cannot employ another person in his place 36 
 
 shall not prevent States from imposing other taxes 45 
 
 business in the place specified in receipt 36 
 
 paid in one State do not authorize exhibitions in another .... 42 
 
 list of rates of 153 
 
178 
 
 FAOB 
 
 Spices, ground, tax on . 52 
 
 Spirits, distilled, duty on. (See Distilled Spiiits.) 121 
 
 of turpentine, tax on 55 
 
 Stage-coaches, tax on receipts of .64 
 
 Stallions and jacks, special tax on 43 
 
 Stamp-taxes, former acts in force until August 1, 1864 . . . . . . .85 
 
 official instruments issued by United States, State, county, &c., officers ex- 
 empt from 86 
 
 see Schedule B 95 
 
 see Schedule C 98 
 
 , exemptions from 90, 98 
 
 Stamps, record of instruments without to be void 86 
 
 no instniment void for want of particular 86 
 
 proprietary, not to be used for other purposes 86 
 
 penalty for forging or counterfeiting 86 
 
 selling vellum, &c., with forged 86 
 
 knowingly using such 87 
 
 failure to cancel or altering cancelling 87 
 
 issuing instruments without 88 
 
 may be affixed on payment of penalty and duty 89 
 
 where omitted by accident or mistake, penalty may be remitted ... 89 
 owners of proprietary articles may furnish designs or dies for .... 87 
 instruments not appropriately stamped cunnot be used in evidence . . 89, 91 
 penalty for preparing drugs, &c., for sale or consumption without? ... 92 
 cannot be removed from articles in Schedule C when once affixed. ... 92 
 cordials, &c., if not stamped, to be subject to regulations of Secretary . , 92 
 
 person offering for sale articles in Schedule C regarded the manufacturer . 94 
 
 money from sale to be paid into treasury 94 
 
 mode of cancelling 87 
 
 commissioner may prescribe additional method 88 
 
 unstamped instruments to be invalid 88 
 
 bills of exchange drawn out of, but payable in. United States, to be stamped 
 
 before acceptance 89 
 
 bounty and pension papers exempt 90 
 
 insurance against accidental injury exempt 90 
 
 certificates of measurement or weight of wood, coal, &o., exempt ... 90 
 
 deposit botes of mutual ihsurance companies exempt 90 
 
 acknowledgment of deed exempt 90 
 
 indorsement of negotiable instruments exempt 90 
 
 warrant of attorney accompanying stamped bond or note exempt ... 90 
 
 bond, or note and mortgage, but one stamp 90 
 
 commissioner authorized to sell • ... 90 
 
 commission allowed on sale of 90 
 
 allowance for spoiled or destroyed 90 
 
 manufacturers of matches may be supplied With, without prepayment . . 91 
 instruments may be presented to collectors, to decide on stamps required . 91 
 iieretofore issued not to be void if subsequently stamped . 89, 91 
 
 executed abroad to be used in United States to be stamped by party 
 
 using . 91 
 
 commissionerto furnish to certain officers, for sale 94 
 
 may require bond of such officers 94 
 
 collector to supply deputies and sell to other persons 94 
 
 to be used to pay taxes on fermented liquors 131 . 
 
 provisions for their preparation, use, and cancellation .... 131-133 
 
 Starch, exempt _ lj2 
 
 State to include territories, and District of Columbia 104 
 
 process of attachment, &c., to continue in force 28 138 
 
 Stationery, blank books, and postage, assessors and assistants to be allowed for '. . ' 12 
 
 collectors to be allowed for 14 
 
 Stay of proceedings in state court 28 138 
 
 Steam-engines, tax on ' ' '57 
 
 Steamers and vessels furnishing food and lodging to passengers, special tax on ! ! 39 
 
 Steamboats, tax on gross receipts of ■, . 64 
 
 monthly return to be made \ \ [ \ ! ■ 65 
 
 Steel, and certain manufactures of, exempt \ ! 112- 
 Stills, ,&c., for distilling liquors, provisions for their use, &c. ' .* '. '. ! 117 118 
 
 Stereotypers, productions of, exempt [ .111 
 
 Stockholders, word means what . , \ \ 105 
 
179 
 
 Stone, building, of all kinds, exempt 110 
 
 Stoves, tax on , 57 
 
 ' manufacturers, not required to take additional license to peddle their own, . . 41 
 
 Succession to i-eal estate, what constitutes 80 
 
 increase of benefit accruing by death to be deemed a 81 
 
 persons taking jointly 81 
 
 disposition of realty with reservation of benefit for life to be deemed . . 81 
 
 deed of gift to confer 81 
 
 duties on 81, 82 
 
 devise.of real estate to take effect presently deemed a 81 
 
 where interest passes by reason -of death, but one duty to he paid ... 82 
 
 if alienated before possession, duty to be payable, by whom .... 82 
 
 trust for charitaljle purposes in certain cases to be deemed . . • . 82 
 
 duty when payable 82 
 
 interest in moneys arising from sale of real estate to be deemed ... 83 
 
 personal property to be used in purchase of realty to be deemed ... 83 
 
 no allowance to be made for contingent incumbrance 83 
 
 duties to be repaid in certain cases 83 
 
 r secretary of the treasury to refund 83,84 
 
 commissioner may compound and commute duties in certain cases . . 84 
 
 duty to be a lien for five years 84 
 
 separate assessment to be made on separate tracts 84 
 
 return to be made by successor 84 
 
 assessment to be made on default . . 85 
 
 expenses of assessment to be added 85 
 
 penalties for default . / 85 
 
 successor may appeal from assessment 85 
 
 " real estate," what included in the term 80 
 
 how dulies to be collected , 82 
 
 " successor and predecessor," who denoted by the terms .... 80 
 
 interests of successors in personal property subject to tax .... 83 
 
 when allowance to be made in succession for incumbrance .... 83 
 
 successor chargeable with duty only as he receives his 83 
 
 duty to be a first charge on interest of successor 84 
 
 successor to give notice to assessor or assistant of liis liability to duty . . 84 
 successor failing to give notice or deliver account, subject to penalty of ten 
 
 per cent. • , 85 
 
 returns of, when made .85 
 
 Sugar, brown, not above No. 12, tax on ' ' . .' 55 
 
 clarified, above No. 18, tax on ! ! 56 
 
 made into candy, tax on ! 56 
 
 refiners, tax on sales of . .56 
 
 Suits in state courts may he removed to tTnited States courts .... 28, 137, 138 
 
 Summons and other writs, exempt when 98 
 
 Surgeons, special tax on .* ! ! 43 
 
 Tapes, cut, for hoop skirts 5j 
 
 Tax, mode of assessment and collection to he prescribed by Secretary in certain ' cases 102 
 
 on various articles, table of 
 
 Tax laws, to be published in German newspapers 
 
 Tents, exempt. (See Sails.) 
 
 Textile fabrics, tax on • , 
 
 .Theatres, tax on receipts of ...'.'.'.' 
 
 monthly returns to he made by ....*]' ' 
 museums and concert-halls, tax on . 
 
 Thread, tax on . ' ' 
 
 Timber, partially wrought and unfinished, exempt !.'.'"'' 
 Tin-foil, manufacturer or vender of, to render statement when required by the assessor 
 lobacco, tax on •....,, . 
 
 manufactured upon commission ....'.'.'* 
 Bunfi; and cigars, domestic and imported, may be transferred to bonded "wa 
 
 house 
 
 may be removed from such warehouse to another ! 
 
 may be withdrawn for export or consumption 
 
 no drawback on . 
 
 to be inspected .•.,.'*' 
 
 fees for, to be paid by owner '■.'.'.'. 
 
 141 
 140 
 
 58 
 66 
 67 
 66 
 58 
 61 
 50 
 60 
 49 
 
180 
 
 SAQI 
 
 Tobacco, snuff, and cigars, penalty for fraudulent marking, or attempt to evade duties 
 
 on 61 
 
 to be forfeited if sold or possession parted with by manufac- 
 turer or importer before inspection 51 
 
 account of, to be kept by inspector 51 
 
 penalty for purchasing or selling in fraud of the revenue 51, 52 
 
 manufacturers of, to make additional statement ... 52 
 
 to take out permit, &c 52 
 
 penalty for failure to take permit . . 53 
 
 ' record to be kept by assistant assessor . 53 
 
 may secure tax of owner . . ,. .49 
 to furnish inventory annually ... 50 
 to keep books in form prescribed by com- 
 missioner 50 
 
 to make return and pay duties monthly . 50 
 
 to pay special tax 42 
 
 Tobacconists, special tax on *2 
 
 Toll-road, ferry, or bridge, tax on gross receipts of ^ S4 
 
 Ton, 2000 pounds to constitute a 57 
 
 Transportation binds, spirits, &c., to be inspected before removed under ... 32 
 
 removed under, to bonded warehouse, . . 32 
 
 Trust companies' dividends and surplus gains, tax on 75 
 
 Turnpike companies' bonds, tax on interest of "6 
 
 dividends and surplus profits, tax on .... 76 
 
 Turpentine, spirits of, tax on 55 
 
 u. 
 
 Umbrellas and parasols, exempt 112 
 
 Uncollectable taxes 21 
 
 United States, goods purchased for use of, exempt 61, 62 
 
 V. 
 
 Value of goods, how to be estimated 48 
 
 Varnish, tax on ' .... 56 
 
 Vegetables, preserved, tax on 99 
 
 Vessels paying tonnage-duties exempt from tax on gross receipts 65 
 
 w. 
 
 Warehouse. (See Bonded Warehouse and General Bonded Warehouse.) 
 Whiskey. (See Distilled Spirits.) 
 
 White lead, exempt 112 
 
 Wholesale dealers, special tax on 36, 37 
 
 . in liquors, special tax on ■ . 37 
 
 Will, probate of, stamp-tax on 97 
 
 Wine, made of grapes, currants, &c., exempt 112 
 
 not made from grapes, currants, &c 58 
 
 made in immitation of champagne and put up in bottles, tax on . . . 122, 123 
 
 Wire, made from wire less than No. 20 wire gauge, exempt ...... 112 
 
 none manufactured, to pay greater tax than that imposed on No. 20 wire gauge . 112 
 
 Witnesses may be summoned by assessor ...... ... 6 
 
 Wooden-ware, manufacturers of, not required to pay additional tax to peddle their own 
 
 wares . 41 
 
 Writs, stamp-duty on 98 
 
 of execution may be executed in any State 31 
 
 of error in criminal codes, provisions concerning 139, 140 
 
 to have precedence over certain other codes . . . 140 
 
 Y. 
 
 Tarn and warp, for weaving, &e 112 
 
 z. 
 
 Zinc, oxide of, exempt Ill 
 
Af7?^::Ti,R .'-J- jyiE rrs /■._' rj7E c-'jujir or 
 
 f 7^rn.'j-L'7i,l^j^77iy:r.' f . '!?.s 
 
LIVINGSTON'S 
 
 MONTHLY 
 
 LAW MAGAZINE. 
 
 Vol. I. JANUARY, 1853. No. I. 
 
 HON. DANIEL MOREAU BARRINGER, 
 
 , OP NORTH CAROLINA, U. S. MINISTER TO SPAIN. 
 
 The subjeclj of this notice is now about forty-five years of age. He 
 is a native of the county of Cabarras, (originally a part of the ancient 
 and renowned county of Mecklenburgh,) in the State of North Caro- 
 lina. His ancestors, both paternal and maternal, were active partisans 
 in favor of the Revolutionary war, and suffered many privations and 
 misfortunes, and one of them a long imprisonment, because of their 
 ardent attachment to that holy struggle, which ended in the separation 
 of the colonies from the mother country, and the establishment of our 
 Independence. They were among the early settlers of that patriotic 
 portion of the then colonies, Western North Carolina. 
 
 His father, the late General Paul Barringer, was well known and 
 distinguished in his state. Though chiefly devoted to agricultural and 
 commercial pursuits, and the happy quiet of retired and domestic life, 
 General Barringer was very often selected by the popular voice, the 
 only public honor or office he ever accepted, to take part in the legisla- 
 tive councils of his native state. 
 
 Having attained the rudiments of a thorough English education, this 
 son was placed at an academy of Greek and Latin studies and the 
 lighter branches of mathematics, in his native? county, under the tuition 
 of the Rev. John Robinson, D. D., a Presbyterian clergyman of great 
 distinction in the South, in whose noble character was hap^ly blended 
 the gentlest and purest piety with the most commanding eloquence, 
 and a dignity and grace of personal demeanor, which won the hearts of 
 all who knew him, and had the best and most lasting influences on the 
 manners and principles of the many young men whose education and 
 morals were entrusted to his care. Mr. Barringer had the happiness to 
 enjoy in the highest degree the friendship of this eminent divine to the 
 day of his death. 
 
 Having completed his academical course, he was entered a student 
 at the University of North Carolina, then under the presidency of the 
 late Rev. Joseph Caldwell, D. D., whose warmest regards he also en- 
 joyed in an eminent degree. In the year 1826, he was graduated at this 
 
 1 
 
2 Livingston's Monthly Law Magasine. [January, 
 
 institution with high honors ; and after remaining some six months as a 
 resident graduate of the university in the further study of history and 
 the modern languages, he commenced the study of the law in the town 
 of Hillsboro', North Carolina, in the office, and under the direction of 
 the Hon. Thomas Euffin, Chief-Justice of the Supreme Court of that 
 state. In the year 1829, he established himself, and entered upon the 
 practice of his profession in his native county. He at once, for so 
 young a lawyer, received a large share of public patronage and favor, 
 and reaped the rewards of a lucrative practice. 
 
 In this year, too, he was elected by a most flattering expression of 
 public opinion to the legislature of 'the state. To this honorable post 
 he was successively, and by equal and even increased manifestations of 
 popular regard, returned for a number of years, never having suffered 
 a defeat, and without the slightest abatement in the public confidence. 
 In 1835, he was elected a member of the convention to revise and 
 amend the Constitution^of North Carolina. As a member of these po- 
 pular assemblies, he took an active part in public affairs, and always 
 cheerfully performed the duties of his station. When occasion re- 
 quired, he always took a due share in the public debates, though avoid- 
 ing the bad taste and fatal mistake, so common among the public men 
 of our country, of too much speaking, and of sacrificing the useful and 
 solid to the light and ornamental. He was earnestly devoted to the 
 improvement of the internal and intellectual condition of his state, and 
 the development of her rich resources. As a member of the legisla- 
 ture, he was at different times chairman of the important committees 
 on the Judiciary and Internal Improvements. Ardently attached to the 
 profession of the law, and the good results produced, and the high 
 principles inculcated by its just administration, he did not permit his 
 public duties to interfere with his practice during the period of his ser- 
 vice in the councils of the state. 
 
 In 1843, he was elected to Congress from the 2d congressional 
 district of North Carolina, and was re-elected from the same district in 
 1845, after_a most excited contest with the late Hon. Charles Fisher, 
 one of the most successful, active, and distinguished politicians of that 
 state. 
 
 In 1847, he was again elected to the House of Representatives by a 
 most flattering testimonial- of public confidence. It is worthy of record, 
 that in one of the counties (Stanley) of the district, he received every 
 vote that was given. In 1849, he declined a re-election to Congress. 
 In that year he was appointed by the late lamented President Taylor 
 envoy extraordinary and minister plenipotentiary of the United States 
 to the court of her Catholic majesty the Queen of Spain, and upon the 
 death of General Taylor, was re-appointed to that distinguished post by 
 President Fillmore. He is now abroad in the discharge of the duties 
 of this mission, which has become so important to the government and 
 people of the United States, and which, during the critical period of the 
 relation existing between these countries for the last two or three years, 
 has been one of peculiar delicacy, difficulty and responsibility. The 
 career of Mr. Barringer, both in Congress and as our representative 
 abroad, is too recent and too well known to need comment. 
 
1853r] The Right to Recover Damages, 3 
 
 THE RIGHT TO RECOVER DAMAGES. 
 
 PRELIMINARY REMARKS. 
 
 The professional adviser is frequently consulted by clients who have 
 incurred losses through the act or neglect of some other person, and de- 
 sire to obtain an indemnity by means of an action for damages. In 
 such case the client, naturally enough, thinks only of his loss. 
 This, indeed, stands before him, distinctly visible, perhaps magnified 
 somewhat by the medium of self-interest through which he views it. 
 He is not in such a state of mind as qualifies him to consider whether 
 his loss was so occasioned that he ought to be reimbursed for it, even 
 were he otherwise competent to decide this question for himself. He 
 forgets that there may be other elements besides thafbf loss, which may 
 be essential to constitute a complete right to recover damages. And 
 while the lawyer is almost always liable to be in some measure in- 
 fluenced to advise according to the wishes of his client, he is, perhaps, 
 especially subject to this bias in the case of a claim, in which, as is usu- 
 .ally the case in that for damages, the claimant's desire for a recovery is 
 stimulated by displeasure, perhaps by well-founded indignation. And, 
 indeed, the lawyer is often asked, not so much whether damages can be 
 recovered for the injury which the client narrates, as how they can be; 
 or he is, perhaps, abruptly retained to conduct a suit for them. The 
 right to recovery is often assumed by the interested party when it should 
 receive careful scrutiny. 
 
 Moreover, the difficulty which these facts give rise to is' somewhat in- 
 creased by the necessity, existing in many cases, of giving an " ofthand" 
 answer. To advise promptly as well as accurately, must, of course, be 
 the aim of counsel; and those who consult them not unfrequently 
 must have their answer upon the spot, little opportunity for the consi- 
 deration of principles or for the examination of authorities being al- 
 lowed. 
 
 These features of the mode in which the claim for damages must prao- 
 tically be submitted to the legal adviser, together with the frequency 
 with which that claim is, under one form or another, presented for his 
 consideration, render it extremely desirable that the young practitioner 
 should early familiarize himself with the elements which constitute the 
 legal right to recover compensation for the loss incurred. If there are 
 any leading facts which the claimant of damages is bound to show, in 
 order to establish a prima facie claim to a recovery, it is the interest of 
 his counsel to know what these facts are, and to look sharply for them 
 in the narrative — often a confused one — of his client. If the law pro- 
 vides any simple tests of general application, by employing which the 
 lawyer may foresee that the court must condemn his case upon its own 
 weakness, the counsel should possess himself of these tests, and ac- 
 custom himself to use them. He may thus, perhaps, as case after case 
 of this kind is presented to him, be able to avoid delay in advising, and 
 may also incur less risk of expressing an opinion, destined to be cor- 
 
4 Living storC s Monthly Law Magazine. [January, 
 
 reeled by subsequent study, or reproved upon the ultimate trial of his 
 case. 
 
 We think that there are tests, simple in their nature, yet capable of 
 an almost universal application, the ready and sliilful use of which wUl 
 enable the legal adviser to pronounce virith safety upon claims for damages. 
 And vi^e have selected these tests as the subject of a few remarks in the 
 present number of our journal, believing that, should the views expressed 
 meet the confidence of our readers, they will find the tests referred to 
 of almost weekly use in their profession. 
 
 It is, however, no part of our intention to enter upon any discussion 
 of the right to damages, so far as it depends upon the special remedies 
 and forms of action, provided under different jurisdictions, as the means 
 of their recovery. For this'inquiry we have no space, nor would it pos- 
 sess general interest. The modes of recovery are now as various as the 
 systems of judicature which provide them. But while the mode of ob- 
 taining damages is one in one state and another in the neighboring one, 
 the right to recover them is, in all its leading features, uiiiform in all. 
 ks basis is not in arbitrary legislation, nor in local convenience, but in 
 the natural sense of justice implanted in the human mind. And wher- 
 ever, as in the United States, communities of men are imbued with one 
 common sense of what is just as between individuals, the right to recover 
 damages must be substantially the same among them, whatever the va- 
 riety in the legal processes instituted among them for the protection of 
 right. Forgetting, then, the distinctions between remedies, we confine 
 ourselves to the discussion of the substantial right. 
 
 In further explanation of the limits imposed upon our subject, we re- 
 mind the reader that the right to damages is the subject of an inquiry, 
 independent of that which ascertains their amount, and preliminary to 
 it. Domat has stated this familiar distinction with precision.* 
 
 " Toutes les regies de la matiere des dommages et interlts regardent 
 ou la question de scavoir s'il en est du ou celle de scavoir en quoi ils 
 consistent. La question s'il est du des dommages et inter§ts est tou- 
 jours une question de droit, qui depend de scavoir si celui a qui on les 
 impute doit §tre tenu. * * * Cette premiere question * * ^tant 
 d^cidde, e'en est une seconde de scavoir en quoi ils consistent." 
 
 These two inquiries have usually been separately treated, as indeed 
 they should be. And with the exception that the distinction between 
 nominal and substantial damages may require some slight notice, we 
 shall waive altogether the consideration of the amount of compensa- 
 tion which should be awarded to various losses. 
 
 It is proposed, then, to consider the elements of proof which must 
 
 * Loix Civiles III., Tit. 5, Sec. II., ^2. " All the questions relative to damages 
 (and interest) concern either the inquiry whether any are duCj or of what they 
 consist. The question whether anything is due by way of damages or interest is 
 always one of law, and depends upon the legal liability of the party sought to be 
 charged. 
 
 " This preliminary question having been sfettled affirmatively, there remains a 
 second, viz. : Of what should they consist V 
 
 Our author treats of interest as a species of damage given for a particular wrong, 
 viz. : the detaining of a sum of money due. (Vid,. Tit. 5,.passtm.) 
 
1853.] The Right to Recover Damages. 5 
 
 concur to give an apparent right to recover damages. For convenience 
 of expression, we shall often speak of the claim as if a suit were ima- 
 gined to have been commenced upon it, and speak of the claimant as 
 the plaintiff, and the opposite party as the defendant. 
 
 The Three Elements of Proof. 
 
 To entitle himself to recover damages plaintiff must prove three 
 things : 
 
 1. That the defendant has wronged him. 
 
 2. That he himself has incurred a loss. 
 
 3. That the loss was the natural and proximate consequence of the 
 wrong. 
 
 The absolute importance of each of these elements of proof to the 
 case attempted to be made out, may perhaps best be made the subject 
 of remark in treating of them individually. Indeed it cannot be ex- 
 pected that the necesisity of proving all the three facts above mentioned 
 should often be asserted in a judicial decision. The right to recover 
 damages is usually contested upon the ground that the claimant's case 
 is weak in one of these respects ; that he had failed to prove the wrong, 
 or the loss, or a sufficiently close relation between the two. And the 
 court, in deciding upon this objection, naturally contents itself with 
 affirming that the law requires the plaintiff to prove the particular one 
 of our elements of proof which is contested, and expressing the opinion, 
 if the nature of the proceeding calls for it, that he has, or has not, done 
 so. Thus, while there are numerous cases which recognize the duty of 
 plaintiff to show a wrong, and others again which support each of the 
 other principles which have just been stated, there are but few which 
 teach the importance, or the sufficiency, of the three together. Some 
 such, however, there are. And in illustration of the importance of our 
 three elements of proof to the claim for damages, we may quote the 
 following language of the Supreme Court of Massachusetts : 
 
 " To maintain an action for the deceit or fraud of another, it is indis- 
 pensable that the plaintiff should show not only that he has sustained 
 damage, and that the defendant has committed a tort, but that the 
 damage is the clear and necessary consequence of the tort, and that it 
 can be clearly defined and ascertained."* 
 
 It is not less important to know that these three elements of proof 
 are sufficient, in general, to constitute a complete and perfect right to 
 damages. The defendant and his adviser are interested to know that 
 each element of proof is essential to the claim, that they may avail 
 themselves of any defect in the mode of proving either fact. The plain- 
 tiff and his counsel are equally interested in the principle that these 
 elements are sufficient, that they may not make unnecessary exertion. 
 Respecting this sufficiency, we quote from a casef decided in the Su- 
 preme Court of New- York : 
 
 * Lamb vs. Stone, 11 Pick. 526. 
 
 t Vandenburgh vs. Truax, 4 Den. 464. 
 
6 LivingstorCs Monthly Law Magazine. [January, 
 
 " It may be laid down as a general rule, that when one does an illegal 
 or mischievous act which is likely to prove injurious to others, and when 
 he does a legal act in such a careless and improper manner that injury 
 to third persons may probably ensue, he is answerable, in some form of 
 action, for all the consequences which may directly and naturally result 
 from his conduct. Jt is not necessary that he should intend to do the 
 particular injury which follows, nor indeed any injury at all." 
 
 Under this ruling it is sufficient to prove a wrong, a loss, and a cer- 
 tain degree of intimate connection between them, the exact nature of 
 which is elsewhere more perfectly defined. This is, moreover, be- 
 lieved to be the general doctrine of the law. There are, it is true, 
 certain exceptional cases, of which warning will be given, which may 
 seem at least to show that a man may sometimes be wronged, and in- 
 cur a loss as the direct consequence of it, yet have no remedy. ' But in 
 general it may confidently be said, that the three elements which we 
 have pointed out as the constituents of the right to damages, are sup- 
 ported by their intrinsic justice, and that they are recognized by the 
 highest authorities in law as essential and sufficient to constitute that 
 right. 
 
 That Defendant has wronged Plaintiff. 
 
 The necessity of proving that defendant stands in the position of a 
 wrong-doer, to enable the party who has incurred a loss to recover 
 damages, has again and again been asserted by courts of justice. 
 There are, however, various degrees of wrong, as that term is under- 
 stood and employed in law. Some involve acts which the law regards 
 and punishes as crimes, instead of contenting itself with awarding dam- 
 ages to the injured party. Others, again, receive no moral blame, or 
 but very little, and are only called wrongs on the ground that the party 
 was in some way bound, in contemplation of law, to have avoided or 
 prevented them as against the plaintiff. Indeed that element in the 
 claim for damages which fixes the liability upon the defendant rather 
 than upon another, might perhaps be more appropriately denoted by 
 some other term than ■' wrong^^ so numerous are the cases of breach of 
 legal duty which involve no moral delinquency ; but the use of this 
 term in this connection is now well settled. And not only those acts 
 and omissions which we condemn as blameworthy, but innocent failures 
 to meet the responsibilities or perform the duties imposed by law, may 
 be wrongs such as expose the party concerned to an action for damages. 
 The difficulty in applying the first test of a claim for damages, is in de- 
 cicing whether the cause of the loss was or was not a wrong. The 
 question is not easily answered. 
 
 We can recognize certain acts as obviously wrongs : the intentiohal 
 invasion of the rights of others, through malicious motives, as in the 
 cases of assault, libel, malicious prosecution, slander, and the like ; or 
 through motives of interest, as in literary piracy, false play at cards, in 
 the unjust or careless user of one's own property to the detriment of 
 others, is, of course, a wrong. So is the neglect, without sufficient, ex- 
 cuse, of a duty assumed by contract or imposed by law. Where the 
 
1853.J The Bight to- Eecover Damages. 7 
 
 injurious act is prompted by a motive which we condemn, the question 
 presents no difficulty, even should it be new in circumstance. 
 
 But it must also be remembered that accidents may frequently hap- 
 pen for which the law considers one party rather than another as respon- 
 sible, and decrees that since he has failed, however innocently, to sus- 
 tain this responsibility, he must make good the loss. Thus, too, the 
 duties undertaken by the parties to a private contract may often be in- 
 nocently left unperformed, and yet the breach of contract be treated as 
 a wrong for which amends must be made. Thus, too, the official or bu- 
 siness character of a man. may impose upon him many responsibilities 
 of a legal, not a moral nature, a failure to sustain which places the party 
 in the wrong; so that the officer who executes a void process, or the 
 sheriff whose prisoner escapes, may expose themselves to the charge of 
 wrong, so far as is necessary to sustain the action for damages. And, 
 analogously, the surgeon who treats his patient unskilfully, the carrier 
 who is robbed of the goods entrusted to him, the innkeeper from whose 
 house the property of his guest is stolen, and others in like cases, may 
 be liable to make good the losses which their respective failures to sus- 
 tain the responsibilities attached to their several callings may have oc- 
 casioned. Finally, the wrong committed by an agent or servant is, in 
 many cases," considered as the wrong of the principal or master, upon 
 well-settled and familiar principles. 
 
 Since we are not to look for a moral wrong in a claim for damages, 
 but are to construe " wrong" as including any default in a legal duty, 
 it is plain that the inquiry, " What constitutes a wrong V is precisely co- 
 extensive with the whole range of duties imposed by law upon various 
 classes of 'men. Therefore it is that the gi-eat mass of questions of this 
 sort are resolved by an inquiry into the limits of the responsibility im- 
 posed upon the defendant in any given case. The responsibilities at- 
 tached to the various classes of business furnish the most fruitful field 
 for questions of this sort. Whether a remedy exists for a loss occur- 
 ring through the neglect or act of a person employed in the course of 
 his business, is only to be determined by the most careful survey of 
 the extent of that responsibility which the law imposes on the employ- 
 ment which he follows. 
 
 We pass over these topics hastily, because in their general aspects 
 they are familiar, and in their details they cover a field upon which w,e 
 must not enter, and suggest, under the present topic, another subject of 
 inquiry which is sometimes important — we refer to the principle that 
 the plaintiff must not only be able to prove a wrong committed by the 
 defendant, but that he himself has been wronged. To entitle himself 
 to damages, he must show the invasion of some right which he is entitled 
 to enforce. And although the defendant is a wrong-doer, yet if he is 
 innocent towards the plaintiff, if the duty which he has neglected was a 
 duty towards some other party, not towards the plaintiff, the latter, 
 whatever his loss, can recover no damages. This principle is less ob- 
 vious, and perhaps less familiar, than that which requires a wrong to be 
 proved, and we therefore make it the subject of fuller illustration by re- 
 ferring to one or two cases in which it has been applied. 
 
8 Livingston's Monthly Law Magazine. [January, 
 
 In the first one to which we refer* it seems that plaintiff was a junior 
 encumbrancer of certain lands, against the owner of which the defendant, 
 as sheriff, executed a writ of fi. fa. issued at the suit of a prior en- 
 cumbrancer of the same lands. Plaintiff alleged that defendant so 
 negligently managed the personal property of the debtor, that it brought 
 considerably less than its full value, and that, after the deficiency was 
 made up from the lands by which plaintiff was secured, only a balance, 
 insufficient to pay off their encumbrance, remained. The court were 
 clear that the action could not be sustained. The prior encumbrancer 
 alone could sue for such negligence. He beisg satisfied, no other party 
 could enforce a claim upon the sheriff, unless it were the debtor, who 
 might, perhaps, complain of the sacrifice of his property. " Before a 
 party can bring an action for negligence, he must show a legal duty to 
 himself." 
 
 In a more recent and more novel case,f also occurring in New- York, 
 similar principles were affirmed. The action was brought by the pub- 
 lishers of the Rochester Daily Democrat against the postmaster of the 
 city of Rochester. The plaintiffs alleged that defendant was under ob- 
 ligation to advertise the letters uncalled for at his office in the newspa- 
 per published at Rochester having the largest circulation ; that the pa- 
 per published by themselves possessed the largest circulation of any 
 newspaper published at Rochester ; and that by the refusal of defendant 
 to advertise the uncalled-for letters in their paper, they were deprived 
 of the profits which would otherwise have accrued to them from the 
 advertising. The defendant demurred upon several grounds. Among 
 other objections the following was urged : " That it did not appear that 
 the plaintiffs had any vested right in the advertising of the letters un- 
 called for in the post-office at Rochester ; nor that the duty on the part 
 of the defendant to advertise the letters uncalled for in the post-office 
 at Rochester was a duty to the plaintiffs, or in the' due performance of 
 which the plaintiffs had any exclusive interest or right." 
 
 Johnson, J. — There is no foundation whatever in law for an action for 
 such a cause. Wherever an action is brought for a breach of duty im- 
 posed by statute, the party bringing it must show that he had an inter- 
 est in the performance of the duty, and that the duty was imposed for 
 his benefit. Where it is imposed for the benefit of another, and his 
 own advantage is merely incidental, and no part of the design of the 
 statute, no such right is created as forms the subject of the action. The 
 act of Congress providing for the advertising of uncalled-for letters, was 
 not passed to confer profitable employment upon publishers, but to 
 benefit persons likely to receive communications through the post- 
 office. The statute secures to publishers no fixed and absolute right, 
 and imposes on them no duty, and they have no such interest as gives 
 them a right of action. The same principle applies to the numerous 
 cases in which notices of various legal proceedings are required' by 
 
 * Bank of Rome vs. Mott, 17 "Wend. (N. Y.) Rep. 554. 
 t Strong »«. Campbell, 11 Barb. (N. Y.) Rep. 135. 
 
1853.] The Bight to Recover Damages, 9 
 
 statute to be published in certain papers. The proprietor of the paper 
 in which such notices should be published, has not such a right as en- 
 ables him, if their publication is neglected, to recover the profits which 
 it would have brought him. 
 
 This distinction between duties which a party owes to another, and 
 those which, though no less duties, are not owed to the person inter- 
 ested in their fulfilment, might perhaps serve to explain some other 
 cases in which legal redress is denied, which are now accounted for in a 
 different way. It is not uncommon to find it stated that there are many 
 moral rights and duties'which the law does not recognize. "There 
 may be many wrongs," says Morton, J., of Mass., " for which there can 
 be no legal remedy."* And among those who have little opportunity 
 to attend closely to the philosophy of legal science, an opinion is quite 
 current that the law attempts to enforce only a certain class of technical 
 obligations, and those mostly of a pecuniary nature, and that it disre- 
 gards such virtues as charity, generosity, good faith in the observance 
 of voluntary promises, &c., from sheer incapacity to appreciate them. 
 To take an extreme case as an example, we may suppose that a person 
 who has fallen into distress applies to a friend for certain assistance in 
 his affairs and is refused. Let the circumstances of the case — the dis- 
 tress of the applicant, the affluence or influence of the party applied to, 
 the relationsiiip or other connection between them — be such, as they 
 easily may be, that the refusal is condemned by all who hear of it as a 
 moral wrong. Yet, if the disappointed person should commence an ac- 
 tion for the relief which all agree he ought to receive, and should thus 
 attempt to compel his relative to do that which every one considers it 
 his duty to do, the legal relief thus sought would be peremptorily de- 
 nied. A very common explanation is, that the law does recognize the 
 duty of generosity in such: cases, and will not enforce it. Perhaps, 
 however, an equally satisfactory explanation, and one more creditable 
 to jurisprudence, would be found in considering, that although the one 
 relative is rnorally bound to give the assistance asked, yet the other has 
 no claim, not even a moral one, upon him for it. The duty of genero- 
 sity is not a duty towards the recipient ; and the reason why it is not 
 enforced by law may probably be not so much that the law undervalues 
 the obligation, as that the person interested to have the duty performed 
 has no right of any sort to call for its performance. And accordingly 
 we often find that these very moral duties which the law is said to dis- 
 regard are rigidly enforced when circumstances arise — such, for in- 
 stance, in some cases, as a promise, though gratuitous, to perform 
 them — which entitle the party interested to claim their perform- 
 ance. 
 
 Whatever may be the correctness of this theory, it is certain that to 
 entitle a party to damages, he must prove that defendant has commit- 
 ted a wrong; and not only that, but also that the wrong is a violation 
 of,a right which he himself-is entitled to enforce. 
 
 * In Lamb vs. Stone, already cited. 
 
10 Livingstones Monthly Law Magazine. [January, 
 
 That Plaintiff has incurred a Loss, 
 
 It is quite essential to the recovery of substantial damages, that the 
 claimant of them should show a loss incurred. Unless he does, indeed, 
 there is no true ground on which a payment can be decreed to him un- 
 der any such name as " damages." The sum in which a wrong-doer 
 is mulcted, simply as punishment for his wrong, and without reference 
 to the loss which it has occasioned, is distinguishable from damages, and 
 is otherwise designated. Thus, if recovered to the government, i| is 
 familiarly known as a "fine ;" or, if given by law, in whole or in part, 
 to an individual, it is commonly termed a " penalty." " Damages" are 
 awarded on the ground of a loss incurred; and the occurrence of loss is 
 important to the claim in another point of view. Besides constituting 
 one of the elements which enter into the right to damages, the loss in- 
 curred furnishes the leading measure of them. Could we affirm the 
 right without requiring proof of a loss incurred, we should arrive only 
 at a theoretical result, since in the majority of cases the amount of da- 
 mages must be determined by the extent of the loss. 
 
 The law does not, however, permit a wrong to be committed with 
 impunity, simply because it causes little or no injury. At least, a 
 slight loss or injury is presumed to flow from every legal wrong. And 
 should no substantial loss appear, so that no substantial damages can be 
 given, yet, nominal damages, just sufficient to give victory to the 
 right, are awarded. And following close upon this class of cases, is that 
 in which the wrong causes no serious loss, but is likely to be often re- 
 peated, to the ultimate substantial injury of plaintiff's rights. The case 
 usually supposed, in illustration of the rule applied to these cases, is 
 that of a person who crosses another's land, without right to do so. 
 Here, probably, no harm may have been done ; but if the offending 
 party is intending to repeat the trespass from time to time, for yfears, 
 and thus ultimately establish a right of way, by prescription, the law 
 looks forward to the ultimate depreciation of plaintig"'s property, and 
 awards to him substantial damages at the outset. 
 
 When it is said that plaintiff must prove a loss, the meaning intend- 
 ed is, that plaintiff must make his loss appear — either by the nature of 
 his case, as he states it ; or, by evidence of a special loss incurred — rather 
 than that he must show it by testimony. The distinction taken is not. 
 between a loss presumed on the one hand, and one proved by evidence 
 on the other ; but between a recovery, where none has been incurred, 
 and one where loss exists. The law, in fact, in many cases, presumes a 
 loss,* and even a substantial one, to have resulted from the wrong 
 proved, and being satisfied by the very nature of the case, that plaintiff 
 has suffered, waives evidence upon the point, and decrees compensation. 
 The distinction in slander, between words actionable, per se, and those 
 for which damages can be recovered only under the per quod, furnishes 
 
 * Of course, the pleader will recollect that, while compensation is awarded to 
 the necessary, and therefore presumed loss, as of course, the injuries which result 
 by a less close connection with the wrong, must, under most systems of pleading, 
 at least, be specially alleged. 
 
1853.] The Bight to Recover Damages. 11 
 
 the most prominent example of this legal presumption of loss on the 
 one hand, and of the necessity of special proof, in many cases, on the 
 other. 
 
 When a special loss is asserted, there can generally be but little diffi- 
 culty in determining whether the injujy suffered is what the law considers 
 a loss or not. In most cases the subject of the loss possesses a pecuni- 
 ary value ; and if damages are to be claimed for the loss of that which 
 is not valuable in the strict sense of the term, the loss must at least be 
 definite and specific, and capable to a good extent of being estimated as 
 equaled by a certain sum of money. That loss which is too indefinite 
 in its nature to receive a pecuniary compensation which can be ap- 
 proved as just and fair, must usually pass without any remedy in the 
 nature of damages. 
 
 That the Loss was thi; Natural and Proximate Consequence oe 
 
 THE Wrong. 
 
 It would be trifling with the serious difficulties which environ this 
 part of our subject were we to profess to give any precise defi- 
 nition of the connection which must exist between the loss and the 
 wrong, to entitle the injured party to his remedy. Jurists have em- 
 ployed a variety of phrases, in the attempt to indicate the distinctions 
 between those injurious consequences of wrongs for which the law de- 
 crees compensation, and those which it suffers to pass unatoned for 
 Thus, they tell us that the law " regards the near, not the remote 
 cause ;" — that damages can be recovered only for the " direct and neces- 
 sary," or " the legal and natural" consequences of wrongs ; — or, forbid 
 us to claim compensation for " remote and consequential" damage. 
 No such' technical expression can give a very accurate guide, enabling 
 us to discriminate at once between consequences more or less closely 
 connected with a wrong, and to decide what are and what are not, the 
 proper subjects of legal compensation. 
 
 We select, however, the phrase employed by Professor Greenleaf,* 
 to express the required connection between the wrong and the loss, as 
 more accurately embodying the principles involved than any other 
 maxim before us. The loss, as he expresses it, must be the natural and 
 proximate consequence of the wrong. 
 
 It must be the natural consequence. This means, as we understand 
 it, that the loss must follow the wrong, by the ordinary laws of nature, 
 or of human conduct; not result from it, merely as a strange coinci- 
 dence, or an unprecedented twist of affairs. In ordinary cases, particu- 
 larly in those where defendant is not chargeable with much moral 
 delinquency, he cannot very justly be held responsible for the conse- 
 quence of his acts, further than he could have apprehended them, had he 
 properly considered his conduct. Every man may be expected to fore- 
 see the usual consequences of a given line of conduct, and if he has not 
 been entitled to pursue that course, but has done so, and harm ensues, 
 he ought to answer for it, so far as it is the natural result of his act or 
 
 * a Greenl. Ev. tit. Damages. 
 
12 Livingstones Monthly Law Magasine. [January, 
 
 neglect. But to hold him responsible for every accident which hap- 
 pens, however unexpectedly, in consequence of what he does, woiJd 
 be to stretch his liability beyond just limits, unless indeed gross moral 
 wrong is involved. 
 
 In general, the loss is not the natural consequence of the wrong, -within 
 the meaning of our text, unless the wrong was efficient by itself to 
 produce the loss ; or at least stood pre-eminent among the causes which 
 led to it. If an event is the result of two causes acting conjointly, we 
 do not say that it is the natural consequence of either one. The wrong 
 must in ordinary cases be capable of working the loss, by itself; though 
 the conditions of its action indeed may exist independently. Thus, if 
 the wrong has operated to defeat an adventure in which the plaintiiT 
 was interested, he is not allowed to estimjite doubtful, contingent or 
 speculative profits, which he anticipated from it, and include those in his 
 claim for damages. The wrong does not stand as the natural cause of 
 the loss of profit, unless it is made clear that those profits must in the 
 natural course of things have been reaped, if it had not been com- 
 mitted. 
 
 A more important application of this rule occurs when the claim is 
 based upon a loss which occurred through the negligence of both par- 
 ties to the claim. If the plaintiff by his own remissness assisted to 
 cause the loss of which he complains, so that, had he done everything 
 which he ought, the injury would not have been sustained, he cannot 
 recover. The loss was not properly the natural consequence of defend- 
 ant's wrong. 
 
 Similarly, a recovery was denied, in a recent case,* where slander of 
 title was the wrong complained of. It appeared that plaintiff had con- 
 tracted with a third party for a, sale of the land ; but in consequence 
 of representations of defendant, the purchaser became dissatisfied and 
 desired to relinquish his bargain. Plaintiff assented, and the contract 
 which he might have enforced, for aught that appeared, was rescinded. 
 The court refused to trace the loss to the slander as its cause, since the 
 plaintiff's consent to rescind the contract at least co-operated with de- 
 fendant's wrong to effect the loss. 
 
 The loss must be the proximate consequence. There is absolutely 
 no limit to the distant consequences of every act. There must be some 
 end to the party's liability. It is not easy indeed to draw the line be- 
 tween the consequences which stand sufficiently near the wrong to re- 
 ceive compensation, and those which do not. Some such line however 
 must be drawn. If he who throws the stone into the lake is to answer 
 for the very last ripple upon the surface, we shall never ascertain and 
 determine his liability. The responsibility, of the wrong-doer is in 
 general confined to the proximate consequences of his wrong. But we 
 are not to confine it to the very first consequences. This would deny 
 all remedy. Just as the shortest line can be indefinitely subdivided, so 
 good talents at hair-splitting would find a chain of a thousand links b^ 
 tween the most obvious examples of cause and effect, if thereby a client 
 could be exonerated. The true intention of the rule seems to be tp 
 
 ♦ KendaU vs. Stone, 1 Selden, (N. Y.) Rep. 14. 
 
1853.] Condensed Beports of American Cases. 13 
 
 prevent a recovery for vague and indefinite injuries, so remote from 
 the wrong that it may be doubtful whether they ought properly to be 
 attributed to it at all. The connection between the loss and the wrong 
 should be such that we can definitely charge the one upon the other, 
 without hesitation or uncertainty. 
 
 But upon this whole subject of the connection between the injury and 
 the wrong, the true guide is the past practice of the law. No general 
 rule can tie framed or relied upon. What line has the law drawn, — 
 what has it done or refused to do in analogous cases heretofore 1 — is the 
 question which must be asked and answered. 
 
 When the three elements of proof whjch we have suggested, concur 
 in a claim for damages, the claim is, as we conceive, well founded, con- 
 sidered as an ex-parte one. There are, it is true, exceptional cases, 
 which the practitioner must bear in mind, but which we have hardly room 
 to describe in detail. All will recollect, however, that judicial officers 
 are not held responsible in damages for their errors in decisions, though 
 it may be considered that their honesty, being unimpeached, mere 
 erroneous opinion does not amount to a wrong. So an individual has 
 no action for damages occasioned by a public nuisance, so far as he mere- 
 ly shares the common loss of the community. Unless he show some 
 special loss incurred by himself, he must look to the public remedy, to 
 redress what is, in truth, not a private, but a public wrong. Thus, too. 
 if defendant's wrong amount to' a felony, plaintiff's remedy is delayed 
 until a criminal conviction is had. These and other instances will sug- 
 gest themselves, in which, for peculiar reasons, damages are refused 
 even where the essential elements of the right co-exist. There may 
 also be other exceptions arising out of local law, which must be re- 
 garded. But these exceptional cases aside, the legal adviser may per- 
 haps be assisted to pronounce upon the claim for damages, by inquiring 
 whether his client has been wronged, whether he has lost, and whether 
 his loss was the natural and proximate consequence of the wrong. 
 
 CONDENSED REPORTS OF IMPORTANT RECENT 
 AMERICAN CASES. 
 
 THE APMIRALTT AND MARITIME JURISDICTION OF THE FEDERAL COURTS 
 EXTENDS TO ALL PUBLIC NAVIGABLE RIVERS. 
 
 Supreme Court of the United States. — December Term — 1851. 
 
 [The Propeller Genesee Chief, &c. m. Henry Fitzhugh and others.] 
 
 This was an appeal from a decision of the Circuit Court of the 
 United States for the Northern District of New- York, which had affirmed 
 the decree of the District Court. The libellants were the owners of the 
 schooner Cuba, and the respondents and present appellants the master 
 
14 Livingston's Monthly Law Magaeine. [January, 
 
 and owners of the propeller Genesee Chief. As the Cuba was on her 
 voyage from Sandusky, in the State of Ohio, to Oswego, in the State 
 of New- York, the Genesee Chief ran foul of her and damaged her so 
 seriously that she shortly afterwards sunk with her cargo on board, — 
 and the action was brought to recover her value. 
 
 Mr. Chief J. Tanet, in delivering the opinion of the court, said : 
 
 The proceeding is in rem, and in substance, as well as in form, a pro- 
 ceeding in admiralty. It was instituted under the Act of February 26, 
 1845, (5 Stat. 726,) extending the jurisdiction of the district courts to 
 certaih cases, upon the lakes and navigable waters connecting the same. 
 
 If this law, therefore, is constitutional, it must be supported, on the 
 ground that the lakes and navigable waters connecting them are within 
 the scope of admiralty and maritime jurisdiction, as known and under- 
 stood in the United States when the Constitution was adopted. 
 
 If the meaning of these terras were for the first time brought before 
 this court for consideration, there could, we think, be no hesitation in 
 saying that the lakes and their connecting Waters' were embraced in 
 them. These lakes are in truth inland seas. Different states border 
 on them on one side, and a foreign nation on the other. A great and 
 growing commerce is carried on upon them, between different states 
 and a foreign nation, which is subject to all the incidents and hazard 
 which attend commerce on the ocean. Hostile fleets have encountered 
 on them, and prizes been made ; and every reason which existed for 
 the grant of admiralty jurisdiction to the general government on the 
 Atlantic seas, applies with equal force to the lakes. There is an equal 
 necessity for the instance and for the prize power of the Admiralty 
 Court to administer international law, and if the one cannot be estab- 
 lished neither can the other. 
 
 Again, the Union is formed upon the basis of equal rights among all 
 the states. Courts of Admiralty have been found necessary in all 
 commercial countries, not only for the safety and convenience of com- 
 merce and the speedy decision of controversies, where delay would 
 often be ruin ; but also to administer the laws of nations, in a season 
 of war, and to determine the validity of captures, and questions of 
 prize and no prize, in a judicial proceeding. And it would be contrary 
 to the first principles on which the Union was formed, to confine these 
 rights to the states bordering on the Atlantic, and to the tide-water 
 rivers connected with it, and to deny them to the citizens who border 
 on the lakes and the great navigable streams which flow through the 
 western states. Certainly such was not the intention of the framers of 
 the Constitution ; and if such be the construction finally given to it by 
 this court, it must necessarily produce great public inconvenience, and 
 at the same time fail to accomplish one of the great objects of the 
 framers of the constitution, that is, a perfect equality in the rights and 
 privileges of the citizens of the different states, not only in the laws of 
 the general government, but in the mode of administering them. . 
 That equality does not exist if the commerce on the lakes and on the 
 navigable waters of the west, is denied the benefits of the same courts 
 and the same jurisdiction for its protection, which the constitution se- 
 cures to the states bordering upon the Atlantic. 
 
1853.] Condensed Beports of American Cases. 15 
 
 The only objection made to this jurisdiction is, that there is no tide 
 in the lalces or the waters connecting them ; and it is said that the ad- 
 miralty and maritime jurisdiction, as Icnown and understood in Eng- 
 land and this country at the time the Constitution was adopted, was 
 confined to the ebb and flow of the tide. 
 
 In England, undoubtedly, the wr-iters upon the subject, and its deci- 
 sions in its Courts of Admiralty, always speak of the jurisdiction as 
 confined to tide water. And this definition in England was a sound 
 and reasonable one, because there was no navigable stream in the 
 country beyond the ebb and flow of the tide, nor any place where a 
 port could be established to carry on trade with a foreign nation, or 
 where vessels could enter or depart with cargoes. In England, there- 
 fore, tide water and navigable water were synonymous terms. Hence 
 the established doctrine that the admiralty jurisdiction is confined to the 
 ebb and flow of the tide. In other words, it is confined to public 
 navigable waters. 
 
 At the time the Constitution of the United States was adopted, and 
 our Courts of Admiralty went into operation, the definition which had 
 been adopted in England was equally proper here. In the old thirteen 
 states, the far greater part of the navigable waters are tide waters. 
 The courts of the United States, therefore, naturally adopted the Eng- 
 lish mode of defining a public river, and consequently the boundary of 
 admiralty jurisdiction. 
 
 It is evident that a definition that would at this day limit public 
 rivers in this country to tide-water rivers is utterly inadmissible. We 
 have thousands of miles of public navigable water, including lakes and 
 rivers, in which there is no tide ; and certainly there can be no reason 
 for admiralty power over a public tide water whjoh does not apply with 
 equal force to any other public water used for commercial purposes 
 and foreign trade. The lakes and the waters connecting them are un- 
 doubtedly public waters, and we think are within the grant of admi- 
 ralty and maritime jurisdiction. 
 
 We are the more convinced of the correctness of the rule we have 
 now laid down, because it is obviously the one adopted by Congress in 
 1789, when the government went into operation. For the ninth sec- 
 tion of the Judiciary Act of 1789, by which 'the first Courts of Admir 
 ralty were established, declares that the District Courts " shall have 
 exclusive original cognizance of all civil causes of admiralty and mari- 
 time jurisdiction under the laws of impost, navigation or trade of the 
 United States, where the seizures are made on waters which are navi- 
 gable from the sea by vessels of ten or more tons burthen, within their 
 respective districts, as well as upon the high seas." 
 
 The principal objection made to the admiralty jurisdiction is the 
 want of the trial by jury. The act of Congress of which we are speak- 
 ing (of February 26, 1845,) secures to the parties the trial by jury as 
 a matter of right in the Admiralty Courts. Either party may demand 
 it. And it thus effectually removes the great and leading objection 
 always heretofore made to the admiralty jurisdiction. 
 
 It is the duty of every steamboat traversing waters where sailing 
 vessels are often met with, to have a trustworthy and constant look- 
 out besides the helmsman. It is evident there was not a proper lools- 
 
16 Livingstones Monthly Law Magazine. [January, 
 
 out on board' the propeller. By a proper look-out, we do not mean 
 merely persons on deck who look at the light ; but some one in a fa- 
 vorable position to see, stationed near enough to the helmsman tp 
 communicate with him and to receive communications from him, and 
 exclusively employed in watching the movements of vessels which they 
 are meeting and about to pass. And whenever a collision happens 
 with a sailing vessel, and it appears there was no other look-out on 
 board the steamboat but the helmsman, or that such look-out was not 
 stationed in a proper place, or not actually and vigilantly employed in 
 his dilty, it must be regarded &s prima facie evidence, that it was occa- 
 sioned by her fault. She has command of her own course and her own 
 speed, and it is her duty to pass the approaching vessel at such a dis- 
 tance as to avoid all danger where she has room ; and if the water is 
 narrow her speed should be checked so as to accomplish the same pur- 
 pose. In the present case every proper precaution seems to have been 
 neglected. No pains were taken to ascertain the course of the Cuba; 
 there was no one upon the look-out but the helmsman, and that duty 
 negligently performed by him ; and in a star-light night, with four or 
 five miles of deep water on the one side, and the open lake on the other, 
 with a light breeze and smooth surface, she run into and sunk a vessel 
 that had been seen half an hour before, at a distance of four or five 
 mUes, and which was sailing at the rate of not more than two or three 
 miles an hour, and doing every thing in her power to warn those on 
 board the steamboat of her position and danger. We are satisfied from 
 the whole testimony that there was great and inexcusable carelessness 
 on the part of the propeller, and that the damages are not higher than 
 the loss requires. 
 
 Decree of the Circuit Court affirmed. 
 
 WHERK DEFENCE OP PRISONERS WILL NOT BE PERMITTED BY LATE 
 PUBLIC PROSECUTORS. 
 
 [Wm. B. Gaulden & al., Plaintiffs in Error,' vs. The State of Georgia, Defendant 
 Georgia Supreme Court ; Georgia Rep., Jan. Term, 1853, vol. xi., p. 46.] 
 
 Gaulden, late Solicitor-General for Georgia, whilst holding office, 
 drew a bill of indictment against certain parties. They being called up 
 for trial, Gaulden moved that his name should be put on the docket, as 
 counsel for the prisoners, which was objected to by counsel for the 
 state, and on argument the court below excluded Mr. Gaulden from 
 appearing as counsel. 
 
 Error thereon to the Supreme Court. 
 ^ Mr. Gaulden submitted the following note of the points and ques- 
 tions to be made. The election of solicitor-general to office is in the 
 nature of a contract. The term of office having expired, the contract 
 expires also, and the parties are remitted to their original positions.) 
 
 In this case the term of office had expired, and a successor elected and 
 qualified. 
 
 2. No analogy between state and solicitor-general, and ordinary 
 client and counsel. But where a party engages counsel to perform 
 
1853.] Condensed Reports of American Casts. 17 
 
 certain duties to a certain point, and then discharges him, he is released 
 from all obligation, not to be employed against him in that cause. 
 The State of Georgia had discharged him. 
 
 3. Knows only the facts as he derived them from counsel. 
 
 4:. Indictment found on presentment of grand jury. It was his duty 
 by law to draft this indictment. He received no compensation. 
 
 Warker, J., in delivering the opinion of the court, said : 
 
 It is urged that the former solicitor-general, in his official capacity, 
 must be considered as standing indifferent between the people of the 
 state and the party indicted, and being succeeded in office, he was dis- 
 eharged, and at liberty to appear as counsel for prisoners. Admitting 
 that, though indififerent, he is not the less counsel for the state, and ne- 
 cessarily must become familiar with the facts of the case upon which, 
 the state relies for a successful prosecution of the indictment. His 
 positiori as such enables him to ascertain the difficulties which may 
 stand in the way of the conviction of one who is really guilty. 
 
 Neither can the solicitor-general be considered as having been dis- 
 charged by the state. Upon the expiration of the period for which he 
 was elected, he was out of office hy the express terms of the contract, 
 and hence the want of analogy between such a contract and a contract 
 with a private citizen for professional services, who discharges his 
 counsel before the termination of the suit. The administration of- the 
 law should be free from all temptation and suspicion, and public policy 
 emphatically demands that a solicitor-general employed by the state 
 to prosecute criminals, should not, at the expiration of his term of office, 
 be allowed to defend these. Such a practice would tend greatly to em- 
 barrass the administration of criminal law ; for, as the term of office 
 would be about expiring, prosecutors, and others would, necessarily, be 
 restrained from communicating freely with the states' counsel, when he 
 may be employed at the next term of the court to defend the indicted 
 culprit. In this case, the plaintiff in error only followed the general 
 practice, which heretofore prevailed. No positive abuse of his profession- 
 al conduct is made to appear, and none is imputed to him. 
 
 Judgment affirmed. 
 
 HOMICIDE IS JUSTIFIABLE ONLY IN CASE OF DANGER OF LIFE OK ENORMOUS 
 
 BODILY HARM. 
 
 [David Stewart vs. State of Ohio. Supreme Court of Ohio : Western Law Journal 
 vol. iv., No. 7, N. S.,p. 290.] 
 
 The plaintiff in error had been convicted in the Common Pleas of 
 murder in the second degree. The court in banc, reversed the sentence 
 and he was tried agaia in the Common Pleas, and again convicted as 
 before. Counsel for prisoner tools the following exceptions : 
 
 1st, A juror by the laws of Ohio is not excusable even for good 
 reason ; 2d, 3d and 4th, The testimony of a witness having seen the 
 knife with which the homicide was committed previous to the affray, 
 
18 Livingston's Monthly Law Magazine. [January, 
 
 d,nd the conversations with prisoner the day previous and the same day, 
 as to the affray, should have been excluded. 
 
 5th, The court misdirected the jury ^in the charge as to the law of 
 homicide in self-defence, " That the homicide in self-defence, which is 
 considered as excusable, rather than justifiable, is that, whereby a man 
 may protect himself from an assault in the course of a sudden casual 
 affray, by killing him who assaults him. In such a case, however, the 
 law requires of the party to have quitted the combat before a mortal 
 wound shall have been given, if in his power to retreat, as far as he can 
 with safety, and at last to kill from mere urgent necessity, for the pre- 
 servation of his life, or to avoid enormous bodily harm." 
 
 6th, That the court refused to charge " that if a man is attacked by 
 a person of strength superior to his own, he is not bound to flee, but 
 may use such force and such weapons as may be sufficient to resist the 
 force employed against him, and if the assailant is killed it is neither 
 murder in the first nor second degree, nor manslaughter." 
 
 By Thubman, J. 1st, No reason is stated by counsel why this was 
 erroneous. We suppose the ground of objection was that the Statute 
 makes no express provision for excusing a struck juror. We think the 
 provision of the Statute (Swan's St., 495, Sec. 22) is not so stringent 
 as to preclude a juror's being excused from serving, when good ground 
 of excuse is laid. Such a construction might render the mode of trial 
 by struck jury almost impracticable. A statutory provision confer- 
 ring in express terms the power to excuse is not indispensable. With- 
 out it the court would have the power under the general jurisdiction 
 conferred upon it. The 8th section of the jury act is the only one in 
 which mention is made of excusing a juror from serving, and it rather 
 recognizes than confers upon the court the power to excuse. The 
 juror excused was a postmaster, and by the act of Congress relating 
 to the post-office department was expressly exempted from serving on 
 juries. Independent of this, the nature of his duties and the public 
 interest required that he should be excused. 
 
 To the 2d, 3d and 4th exceptions, Why it was erroneous to admit the 
 evidence ? counsel do not state ; but we infer, from what appears in the 
 record, that it was objected to upon the ground, that it tended tq prove 
 the accused guilty of murder in the first degree, and was therefore in- 
 admissible under an indictment charging him with murder in the second 
 degree. But surely it tended to prove the malice charged in the indict- 
 ment, and was therefore relevant testimony, and properly adjiiitted. 
 Besides, if the charge asked for by the prisoner's counsel, and actually 
 given by the court, namely, that if the jury found that the crime com- 
 mitted was murder in the first degree, there must be an acquittal (as 
 the charge was of murder in the second degree) were sound law, then 
 the admission of testimony tending to prove the accused guilty of a 
 greater crime, was not to his prejudice, and can furnish no ground to 
 reverse his sentence. 
 
 To the 5th, The part of the charge which seems to be objected is that 
 which relates to the necessity of quitting the combat, if it could be done 
 with safety, before taking the life of the assailant. Whether a person 
 assaulted is Or is not bound so to, do, in order to justify the homicide, 
 
1853.] Condensed Reports of American Cases. 19 
 
 he must, at least, have apprehended the loss of his own life or great 
 hodily harm, to prevent which, and under a real or at least supposed 
 necessity, the fatal blow must be given. We find no evidence tending 
 to prove that Stewart when he slew Dotey was in danger of loss of life, 
 or of great bodily harm, or that he apprehended such danger. 
 
 To the 6th, The court below were not asked to trfl the jury that a 
 man in his defence may employ sufficient force to repel the assailant. 
 But they were aslied in effect to say that he may employ any weapon 
 sufficient for that purpose. If this is so, a man upon whom an ordinary 
 assault and battery is committed, may pierce his assailant with a sword 
 or Icnock him down with an axe, for each of these is a weapon " suffi- 
 cient to resist the force employed." We do not think such is the law^. 
 
 Judgment affirmed. 
 
 a new promise by one of several promissors is binding upon all 
 — Statute of limitations. 
 
 [Matthew J. Cox, Executor, &c.. Plaintiff in Error, vs. Elijah Bailey, Defendant. 
 Georgia Supreme Court : Georgia Rep., February term, 1853, vol. ix., p. 467.] 
 
 Assumpsit against defendant as one of four makers to a note, dated 
 in 1847, for a balance due thereon. The defendant pleaded the Staj^ute 
 of Limitations. On the trial plaintiff proved part payment of the 
 amount in 1843 and 1845. 
 
 Defendant moved for a nonsuit, which was granted on the ground, 
 " That payment by one joint obligor, even before the Statute of Limit- 
 ations had run, did not prevent the statute from running in favor of his 
 co-obligor." 
 
 Exception taken. 
 
 Warner, J., in delivering the opinion of the court, said : 
 
 The only question is, whether part payment of a promissory note, 
 made by one of four joint and several makers, or promissors, before the 
 Statute of Limitations had barrpd the debt, will operate so as to pre- 
 vent the bar of the statute as to the others. As a general legal propo- 
 sition, the act of one copajjtner, in respect of the copartnership business, 
 will be binding on the other copartners, for the reason that there exists 
 a community of interest between them in relation to that particular 
 business. In all such cases one partner is considered as the agent of 
 the other partners. A partnership may be limited to one particular 
 subject — per Lord Mansfield, Willett vs. Chambers, Oowper's Bep., 816. 
 Two drawers to a bill of exchange are considered as partners. Carrie 
 vs. Vickery, Botiglasf Bep., 653, note. Here the defendant with three 
 others jointly and severally promised to pay the sum of money speci- 
 fied in the note. They were jointly interested, and the holder of the note 
 had the right to consider them as joint and several contractors, so far as 
 its payment is concerned, as if they had been partners. There being a 
 community of interest between them, in respect to this particular con- 
 tract, the promise of one to pay it before the statute bar had attached, 
 must be considered the promise of all. The principle has not been 
 
20 Livingstones Monthly Law Magasine. [January, 
 
 shaken by any authority. (See Wyatt vs. Hodson, 8 Bingham, 309 ; 
 Pease vs. Hirst, 10 Barn. & Cress., 122 ; Burleigh vs. Stott, 3 Barn. 
 t& Cress., 36; Smith vs. Ludlow, 6 Johns. Rep., 267; Johnson vs. 
 Beardslie, 15 Johns. Bep., 3; Beitz vs. Puller, 1 jkcCord's Bep., 541 ; 
 White vs. Hale, 3 Pick Bep., 291 ; Sigourney vs. Drury, 14 Pick. 
 Bep., 387; Dinsmore vs. Dinsmore, 8 Ship. Bep., 433 ; Shelton vs. 
 Cocke, 3 Munf. Bep., 191 ; Walton vs. Robinson, 5 LedelVs N, C. Bep., 
 341 ; Brewster vs. Hardman, Dudley Bep., 150.) 
 Let the judgment of the court below be reversed. 
 
 WHERE AN ACT IS ADMISSIBLE TO BE PROVED, DECLARATIONS EXPLANATORY 
 or IT ARE so ALSO. 
 
 [George Whetmore vs. Anne Mell. Ohio Supreme Court : "Western Law Journal, 
 April, 1852, vol. iv., No. 7, N.S., p. 299.] 
 
 This Was an action for breach of promise of marriage, to which the 
 defendant pleaded the general issue. The jury found a verdict for the 
 plaintiff for $1,458. The defendant moved for a new trial, and by his 
 bill of exceptions showed that the plaintiff, to maintain the issue on her 
 part, introduced, together with other facts, evidence tending to show 
 that the defendant had kept her company for three or four years ; that 
 they were mutually attached ; that she had made preparations for mar- 
 riage by buying bedding, &c., and plaintiff offered evidence of her own 
 declarations to her sister during the preparations to show the mutuality 
 of the contract, the plaintiff's counsel claiming, that, from the facts and 
 circumstances proven, a promise on the part of the defendant might be 
 inferred. The defendant by his counsel objected to the declarations of 
 the plaintiff for any purpose. But the court overruled the objection 
 and admitted the declarations of the plaintiff, not for the purpose of 
 proving the contract of marriage, but for the purpose, if the jury were 
 satisfied that a contract had been proven on the part of the defendant, 
 of showing the mutuality of the contract. 
 
 Error thereupon for the following reasons : 
 
 1st. That the court erred in permitting said evidence to go to the 
 jury. 
 
 2nd. That the judgment is manifestly against the evidence in the 
 case. 
 
 3rd. The judgment was for the plaintiff when it should have been for 
 the defendant. 
 
 CoRwiN, J., in delivering the opinion of the court, said : 
 
 The question is, whether the court erred in admitting the declarations 
 of the plaintiff under the circumstances and for the purposes stated in 
 the bill of exceptions. 
 
 No objection can exist, to the admissibility of such evidence, so long 
 as the statements and declarations are concomitant with and explana- 
 tory of the act or occurrence to which they relate. In Sessions vs. Lit- 
 tle, 9 iV. JI. Bep., 271, it is held that, " where evidence of an act done 
 by a party is admissible, his declarations made at the time, having a 
 
1853.] Condensed Beports of American Gases. 21 
 
 tendency to elucidate or give character to the act, and which may de- 
 rive a degree of credit froni the act itself, are also admissible as part of 
 the res gestcB," 
 
 In the case under consideration, the plaintiff's acts of preparation 
 were not objected to, and were properly admitted as evidence of her 
 acceptance of defendant's promise to marry her. And why exclude her 
 statements at the time explanatory of such acts of preparation ? They 
 are no more likely to be deceptive than the former, but are the more 
 reliable and satisfactory. 
 
 It is contended by counsel for plaintiff in error, that the statements 
 of the party were admitted by the court to show the " mutuality of the 
 contract," and that as mutuality is the essence of every contract, evi- 
 dence to establish it is evidence to establish the contract itself, and that 
 it was therefore improperly admitted. The cases of Hutton vs. Man- 
 sell, 6 Mod., 172, and Peppinger vs. Low, 1 Halst, 384, are in point, 
 and fully sustain the decision of the court below. The rule of evidence 
 there established for this description of cases, is so reasonable in itself, 
 and the reasons by which it is maintained are so consistent with the 
 habits and customs of society, and the obvious proprieties of life, and 
 have for so long a time secured the sanction and approval of courts of 
 justice, that we are unwilling to disturb it. Judgment affirmed. 
 
 tTNDER WHAT CIRCUMSTANCES A LIVERY STABLE IS A NUISANCE — INJUNCTION. 
 
 {James Coker, Plaintiff in Error, vs. William S. Birge, Defendant. Georgia Su- 
 preme Court : Georgia Rep., Feb. Term, 1851, vol. ix., p. 425.] 
 
 The plaintiff in error had applied to a judge at chambers for an in- 
 junction to restrain the defendant from erecting a livery-stable within 
 sixty-five feet from the hotel kept by plaintiff, on the ground that it would 
 result in the loss of health and comfort to himself and family, and pa- 
 tronage to his hotel, and a ruinous depreciation in the value of his pro- 
 perty, from the effluvia, &c., and stamping of horses, &c. 
 
 After argument, the judge refused the prayer, and exception was 
 thereupon taken. 
 
 Warnbk, J. — ^The object of the bill is to restrain the defendant 
 from erecting a nuisance on his own land. What is a nuisance ? 
 
 Blackstone defines a nuisance to be anything that worketh hurt,- in- 
 convenience, or damage. 3 Bl. Com., 215. The same author defines 
 a private nuisance to be " anything done to the hurt or annoyance of 
 the lands, tenements, or hereditaments of another." i5. " And, by 
 consequence, it follows, that if one does any other act — in itself lawful 
 — ^which being done in that place, necessarily tends to the damage of 
 another's property, it is a nuisance." 
 
 Taking the allegations in the plaintiff's bill to be true, the erection 
 of the stable, then, in the particular place stated, will work hurt, incon- 
 venience, prejudice and damage to the complainant, and his property ; 
 and is, therefore, in the eye of the law, a nuisance. To constitute a iiui- 
 
2S Livingston's Monthly Law Magazine. [January, 
 
 sance, it is not necessary that the noxious trade, or business, should 
 endanger the health of the neighborhood. It is sufficient if it produces 
 that which is offensive to the senses, and which renders the enjoyment 
 of life and property uncomfortable. (Catlin vs. Valentine, 9 Paige, 
 676.) The court below seems to have been of opinion, that the antici- 
 pated injuries were merely prophetic. We are not prepared to. say, even 
 if allowed to travel out of the record, that they are at all improbable, or 
 unreasonable. If he had permitted the defendant to erect his stable 
 before applying for relief, he migit have been too late, according to 
 the ruling of this court. (Water Lot Company vs. Brooks & Winter, 
 5 Ga. JRep., 315.) The next question is, whether the complainant is 
 entitled to relief in equity, or has he his remedy at law. A court of 
 equity will not, in every case, interfere by injunction to abate a nui- 
 sance. There must be such an injury as from its nature is not suscep- 
 tible of being adequately compensated by damages at law, or such as, 
 from its continuance, or permanent mischief, must occasion a constant- 
 ly-occurring grievance, which cannot be otherwise prevented but by an 
 injunction. (2 Story's JEq. 204, § 925 ; Attorney-General vs. Nichol, 
 16 Ves. 341. 
 
 The bill makes just such a case. 
 
 Injunction granted — judgment of the court below reversed. 
 
 A DECREE, OR JUDGMENT, IF IT COME UNDER CONBIDERATION, INFEEENTIALLT 
 OR INCIDENTALLY, IS NOT AN ESTOPPEL OF JUDGMENT. 
 
 [John P. Evans, Plaintiff in Error, vs. John L. Birge, Defendant in Error. Georgia 
 Supreme Court : Georgia R., February T., 1852, vol. xi., p. 265.] 
 
 This was an action of ejectment for the recovery of two lots of lands, 
 Nos. 74 and 79. The plaintiff produced a grant from the State of 
 Georgia to one Fay, and a deed to himself. 
 
 The defendent gave, in evidence, a bill in equity, filed in 1842, 
 against one McLaughlin, wherein the plaintiff in error alleged, that hav- 
 ing become involved in debt, McLaughlin assisted him with a large 
 amount of money, and took a transfer of certain fi. fa's against him and 
 his notes, as collateral security ; that, subsequently, Evans' property, 
 known as the " Fay Place," was sold by virtue of said fi. fa's, and 
 bought by McLaughlin for $3,100 ; that the plaintiff had paid the princi- 
 pal and legal interest advanced on said fi. fa's, by McLai^hlin, with 
 property exclusive of the " Fay Place." 
 
 In an amendment to the bill, plaintiff had further alleged that the 
 " Fay Place" was again sold under a mortgage jtf._/a., in favor of S. H. 
 Fay, and was bought by J. J. Gresham, as the attorney of Fay, with the 
 understanding that it was to be conveyed to McLaughlin. 
 
 McLaughlin's answer and the verdict and decree of the court were 
 read to the jury, by whom Evans' bill was sustained against McLaugh- 
 lin. 
 
 Plaintiff in ejectment then offered to prove the illegality of sale of 
 
1853.] Condensed Reports of American Cases. 23 
 
 lots 74 and 79, under the mortgage j'?.^;^., under which sale Birge claim 
 ed title. 
 
 Object€d to, and objection sustained, on the ground, " that the legal 
 title to said land was out of Evans ; that his admission in his original 
 and amended bill — McLaughlin's answer — the judgment of the court^- 
 the demurrer of Gresham — the verdict of the jury and decree of the 
 court, together with the fi. fa's, showed the title out of Evans, and 
 worked an estoppel against him as to all of said land." 
 Error thereupon. 
 
 NisBET, J., in delivering the opinion of the court, said : 
 The decision of the court is founded on the admission of Svans in these 
 pleadings, and judgments of the court rendered on Mr. Gresham's de- 
 murrer, and the final decree rendered in the cause It is a 
 
 judgment, that in law he is estopped from asserting a claim to the 
 land, against the defendant Birge. As to any admissions, which the 
 recitals in the bill contain, without referring to them in the way of spe- 
 cification, I remark that they are not an estoppel. As evidence against 
 his title, they may go to the jury for what they are worth. [Per se 
 they do not constitute aen stoppol) Estoppels by recitals in deeds, ad- 
 missions in pleadings, and all of that class, are truly said to be odious 
 in law. They are not to be readily allowed. Estoppels by judgment 
 
 are, however, not odious It was insisted in the argument 
 
 that the estoppel ought to have been pleaded. . . . Although an 
 estoppel, by a previous judgment, may be given in evidence under the 
 general issue in England, and have the effect under the direction of the 
 court of a plea in bar, yet it is more according to our Judiciary Act, and 
 in harmony with our system to plead it. 
 
 A fact once tried and decided by a court of competent jurisdiction 
 cannot be contested between the same parties, or their privies, in the 
 same, or in any other court. It is an estoppel to them. But if it came 
 collaterally under consideration, or was only incidentally considered, 
 and if the decision was ascertained inferentially, by arguing from the 
 judgment, or decree, and the pleadings in the case, there is no estoppel. 
 (6 Wheat, B. 109. 1 Story's Bep. 474. 4 Howard U. S. B., 497, 
 498.) 
 
 There were two jlidgments on the bill : Gresham demurred to the 
 bill, and his demurrer was sustained on two grounds. First, Because 
 there was no tender of the purchase-money ; and Second, Because the 
 sheriff was legally authorized to sell the land in the way he did sell it. 
 This was judgment in favor of the validity of the sale, and, of course, 
 in favor of Gresham's title. The bill do'es not controvert the mortgage 
 debt, nor the judgment, nor the execution which followed ; it only con- 
 troverts the sale. The land being sold under a valid judgment, as the 
 property of Evans, and bought by Gresham, and the sale, after being 
 attacked in the bill, being sustained by the court, it is a judgment in 
 favor of Gresham's title, and it, of course, divests Evans' title. . . . 
 The same lands being now in controversy, that judgment does not 
 estop the plaintiff in ejectment, from asserting a title to them against 
 Gresham, and those who, claiming under, are in privity with him. 
 These things being so, the inquiry is, does Birge, the defendant, claim 
 
24 Livingston's Monthly Law Magazine. [January, 
 
 title under Gresham ? Is he his privy 1 He is, as to all the lands 
 making up the Fay place, except one, to wit : No. 74. Gresham eon- 
 veyed to Armstrong all, except that lot. Armstrong to Brown, and 
 Brown to Birge. He acquired no title, therefore, to that lot ; and so 
 
 far as that is concerned, is not in privity with him It is 
 
 argued that he is in privity with McLaughlin. Thus, McLaughlin 
 bought the lands at sheriff's sale, and it was afterwards sold under 
 execution against him, and Brown became the purchaser, and Birge 
 bought of Brown Evans, in his bill, charges that Mc- 
 Laughlin bid off the land at $3,100, got a deed, and had not paid the 
 purchase money. He clearly calls upon him to account for that sum. 
 McLaughlin does not controvert this, but says he did not get posses- 
 sion, and claims that he should not be held to account to Evans f<» 
 that sum. By the plaintiff in error it is argued that the jury did not, 
 in their verdict, embrace this item of $3,100 ; that the verdict is made 
 up of items independent of that ; that the charges in the bill of pay- 
 ments, made to McLaughlin, justified the verdict, irrespective of any 
 consideration of this sale ; in short, that the verdict settled the accounts 
 between these parties, growing out of the loan and the payments, and 
 did neither affirm nor disaffirm McLaughlin's purchase. The conclusion 
 is, that there is no judgment of the Court founded on their verdict 
 which affirmed the sale, and therefore no judgment which divested the 
 title of Evans in the lands, and vested it in McLaughlin; and if so, the 
 decree does not estop Evans as to McLaughlin, and of course does not 
 estop him as to Birge. We are therefore left to inference, and the rule 
 is, that an estoppel cannot be made out inferentially. To use the 
 language of the Supreme Court of the United States, it cannot he made 
 out by arguing from the judgment. 
 Judgment reversed. 
 
 A COURT or EQUITY WILL NOT INTERFERE WHERE THERE IS A KEMEDT AT 
 
 LAW. 
 
 [Joseph Catching, PlaintifT in Error, vs. David S. Terrell, Defendant in Error. — 
 Georgia Supreme Court : Georgia Rep., vol. x., p. 576. Nov. Term, 1851.] 
 
 The defendant in error, by his bill, prayed for an injunction to restrain 
 the plaintiff in error from pulling down his fences, thereby allowing cattle 
 to destroy his crops, &o. The plaintiff in error did not controvert the bill, 
 but alleged, by his answer, " that a public road had been in use over 
 the land (of the defendant) for more than forty years, and that the fence 
 he pulled down was across the road," — and moved to dissolve the in- 
 junction on the grounds — 
 
 1st. That the bill did not make a case which authorized an injunc- 
 tion. 
 
 2d. That the answer swore off the equity of the bill. 
 
 Motion refused, and thereupon error. 
 
1853.] Condensed Reports of American Oases, 25 
 
 By Lumpkin, J. — ^Is this such a trespass as a Court of Equity ought 
 to interfere, by injunction, to restrain ? We think not. And for the 
 reason, that it is one for which the ordinary legal remedy in a court of 
 law, caa afford adequate satisfaction. It is the policy, as well as the 
 uniform practice of the courts, never to introduce the chancery remedy, 
 or a substitute for the common law redress, by action and assessment 
 of damages by the jury, except in strong and aggravated cases, and 
 where the mischief extends to the very substance and value of the estate ; 
 or where the delay would be ruinous, or just compensation rendered 
 impracticable, from the uncertainty of the proof. 
 
 Chancellor Kent, in the leading case upon the subject of Jerome vs. 
 Eoss, ( 7 Johns. Oh. B. 314,) puts the identical case under considera- 
 tion, as one which will be left to pecuniary compensation. " A trouble- 
 some man may harrass his neighbor, by throwing down his fences, and 
 turning cattle upon his grounds, or by passing over them, or otherwise 
 annoying him ; but it is to be presumed, that repeated recoveries for 
 damages, with the punishment of costs and such smart money as a jury 
 would naturally give, would soon effectually correct any such disposi- 
 tion. At any rate, I do not know that a Court of Equity has ever 
 interfered merely to correct such a practice -y and it actually would 
 require very strong evidence of the inefiicacy of the ordinary legal 
 remedies for remuneration, as well as of correction, before this court 
 "ft'ould venture to assume a jurisdiction hitherto unknown." 
 
 The judgment was reversed. 
 
 TAXES — DUTIES OF COLLECTOES OF — PROPEKTT EXEMPT. 
 
 [Doe ex dem Samuel Gladney and another, Administrators, &c., Plaintiffs in Error, 
 vs. Isaac B. Deavors. Georgia Supreme Court : Georgia Rep., January 
 Term, 1852, vol. xi. p. 79.] 
 
 This was an action of ejectment by the lessee of the plaintiffs in 
 error, administrators of Godwin, against the defendant. On the trial, 
 the plaintiffs offered in evidence a tax collector's deed, and also a tax 
 collector's fl. fa., against John Deupree for the tax of 1841, issued in 
 September, and levied by the tax collector October 29th. On that 
 day an entry was made by the constable, of " no personal property to be 
 found." Objection being made by- defendant's counsel, the Court ruled 
 out the fl. fa., and the entries thereon, on the ground that the tax 
 collector had no authority by law to issue execution except in cases 
 where the Grand Jury had allowed his insolvent list ; and in all other 
 cases it was the duty of the tax collector to seize and sell, without 
 execution ; that the constable had no authority to make the return 
 of "no personal property," but that plaintiff might prove, aliunde, that 
 there was no personal property. To all of which rulings and decisions, 
 the plaintiffs' counsel excepted. 
 
 The plaintiffs then proved, by parol evidence, that John Deupree had 
 no personalty, except such as the insolvent laws exempted from 
 
26 Livingston's Monthly Law Magazine. [Januaiy, 
 
 levy and sale. The Court ruled, that in Georgia, no personal property 
 was exempt from levy and sale for taxes. Plaintiffs' counsel excepted. 
 NisBET, J., in delivering the opinion of the Court, said : 
 The first and most important question is this : " Has the collector 
 authority to issue an execution to enforce the payment of taxes i. The 
 court below denied that he had, except in a singleinstance. We differ 
 with the court below, and proceed to give our reasons. He is an 
 agent of the state, by whom it exercises the sovereign prerogative of 
 collecting by coercion, if necessary, the taxes due by the citizen. 
 He is not the agent of the people of his county, nor of the Inferior 
 Court of that county. He is the agent of the state. The digest of tax 
 returns being handed to him, it is his duty to proceed to collect them ; 
 {^OohUs New Digest, 1073 ;) and he is made, together with his sureties, 
 subject to immediate and stringent process of enforcement, in the 
 event of failure to pay. . . . Now, under these circumstances, it would 
 be unjust, — ^nay, ruinously impolitic, for the state to leave her officer 
 without the powers necessary to do his duty. She has not so left 
 him, but has armed him with a part of her sovereign authority, to 
 be by him wielded, immediately and du-ectly, and without let or hin- 
 drance, for the purpose of collecting the taxes. . . . She has specifically 
 clothed him with the power of a process to collect,- highest in its direct 
 efficacy known to the usages of constitutional government. Call it 
 what you please — execution, warrant of execution, or distress warrant-r 
 it is the process used in this very case, a process by which the property 
 of the defaulting tax-payer is seized and sold to pay his taxes. By 
 the act of 1804, it was made the duty of all persons liable to pay taxes, 
 to pay them to the collector, on or before a time specified ; . . . , and if, 
 on that day, any one is a defaulter, the collector, the law declares, " shall 
 immediately proceed against such defaulter, by distress and sale of goods 
 and chattels, if any are to be found; otherwise of the lands, of such defaul- 
 ter or defaulters, or so much thereof as will pay the taxes due, with 
 costs." ( Cobb's New Digest, 1048.) 
 
 2. The lands of a defaulter cannot be sold for taxes unless he has no 
 goods and chattels. On the same day of the levy, the constable made a 
 return, that no personal property was to be found. The Court having 
 ruled out the execution, consistently ruled out the return. We, holding 
 that the execution was rightly issued, and that it was competent for the 
 constable to execute it, hold as a consequence, that it was competent for 
 him to make a return. We think the court erred in excluding it, 
 and erred in afterwards deciding that the party might show by parol, 
 that there was no personal property of the defendant in execution to be 
 found. (3 Kelly, 224, 225.) 
 
 3. By law, in this state, certain articles of property are exempted from 
 levy and sale for debt. CobUs New Digest, 385, 388, 389, 390, 391. 
 The question in this ease is, whether the property exempt by law, from 
 levy and sale to pay debts, is also exempt from levy and sale to 
 pay taxes. In our judgment, the state falls within the operation of a 
 public law, passed for the benefit of the poor, and the state is within the 
 policy of our own legislation upon this subject-matter. 
 
 Let the judgment be reversed. 
 
1853,] Condensed Reports of American Cases, 37 
 
 INCESTUOUS ADULTERY — INDICTMENT — EVIDENCE. 
 
 [George W. Cook, Plaintiff in Error, vs. State of Georgia, Defendant. Georgia 
 Rep., January Term, 1853, vol. xiv. p. 53.] 
 
 The plaintiff in error, a married man, was indicted for incestuous 
 adultery, having had sexual intercourse with his daughter, Lucinda 
 Cook, an unmarried woman, "on the 1st day of May, 1851,' and on 
 divers other days and times before and after that day," &o. The in- 
 dictment wasjnoved to be quashed on two grounds, 1st, Because itdid 
 not aver that the woman was the legitimate daughter of the whole blood 
 of the defendant, by her mother, to whom he was married. 
 
 2d. Because it averred " divers other times before, &c.," when it 
 should be confined to a particular date. 
 
 The court overruled the motion, saying that, having doubts on the 
 question, he would give the state the benefit of them, because the state 
 was not allowed to carry the case to the Supreme Court, and the pri- 
 soner was. To this decision defendant excepted. 
 
 The state offered to prove, by defendant's admissions, that Lucinda 
 was his daughter, and he was legally married to her mother. Defen- 
 dant's counsel objected, and insisted that the marriage should be proved 
 by the record of the license and return thereon, and the mother iden- 
 tified by the witnesses present at the marriage, and that neither proof 
 of cohabitation, reputation or confessions, nor all combined, are ad- 
 missible without proof of the marriage in fact ; and that the alleged 
 daughter is the legitiinate offspring of such marriage. 
 
 Objection overruled and evidence admitted. 
 
 Counsel requested the court to charge that such was the law in re- 
 gard to proof of marriage. Court refused and defendant excepted. 
 
 On these exceptions, error was,assigned. 
 
 NiSBBT, J., in delivering the opinion of the court, said: "The motion 
 to quash was properly overruled by the presiding judge. . . . The de- 
 scription of the offence is quite sufficient to enable the jury to under- 
 stand it. 
 
 They, as sensible, although unprofessional men, could not fail to see 
 that they were called upon to try George W. Cook for incestuous adul- 
 tery. What constitutes incestuous adultery ? Marriage of the defen- 
 dant, the fact of sexual intercourse, and the relation of the parties within 
 the Levitical degrees. 
 
 Another exception was, that it was not incestuous adultery, but in- 
 cestuous fornication,' on the idea that it required both parties'to be mar- 
 ried to commit the former crime. Such is not the law. If both were 
 married, the connection would be adulterous as to both. As regards 
 the defendant, it is incestuous adultery ; as to the woman, incestuous 
 fornicafrion. 
 
 Another ground of objection is, that the indictment does not allege 
 the offence to have been committed on any particular day. The offence 
 is charged to have been committed on a day certain, the 1st day of May 
 1851, and proceeds to say, and on divers other days befbre and after thai 
 
28 Livingstones Monthly Law Magazine, [January, 
 
 day. These words may be rejected as surplusage, a day certain hav- 
 ing been charged. (2 Mason's B. 140; 1 StarJcie's Crim. Flea., 235; 
 Rose vs. Redman ; 2 Leach, 0. 0., 536 ; 1 Ibid. 127.) 
 
 The remark of the court that he would give the State the benefit of 
 some doubts, is assigned as error. The remark is no ruling.: it is the 
 expression of a reason for ruling as he did against the plaintiff in error. 
 We are not disposed to treat it as an irregularity to be censured, much 
 less as an error to be corrected ; because, instead of prejudicing the 
 rights of the plaintiff in error before the jury, it would seem rather cal-, 
 culated to incline them towards acquittal. . . . The record and all othert 
 things warrant this, to wit, that the judge's convictions as to the law, 
 were against the prisoner, but that he was not so clear as to be without 
 doubt ; and in such a state of the matter, he would give to the state 
 the benefit of his doubt. And in all this we find nothing wrong, (d 
 Martin's R., 355 ; Ayliffe's Fand., 62 t. 17 ; OoJce Lit. 294 ; 2 Inst. 422; 
 2 Ball. R. 160 ; 1 Yeates' R., 443 ; Mtt andMcCord, 168 ; 5 John's B., 
 296, top page.) 
 
 The court admitted the admissions of the defendant that the girl with 
 whom he had had incestuous connection was his daughter, and that her 
 mother was his lawful wife. Acknowledgments, cohabitation and re- 
 pute, &c., in ordinary civil cases, prove marriage ; but, it is said, that in 
 criminal cases, a marriage in fact must be proved. As a general rule 
 the confessions of a party, freely and solemnly made, are the highest 
 evidence. In the cases of Morris vs. Miller, Burrow, 2057, and Birt vs. 
 Bartow, Douglass, 170, for crim. con., the plaintiff's own acts and ad- 
 missions were in their own favor, to make out their own case, and were 
 excluded ; but here, it is the admissions of the defendant made against 
 his interest, and sought to be used by his adversary the state, that we 
 are asked to reject. The American cases are sustained upon the au- 
 thority of these two English cases. (See I East, P. C, 470, 471,2; 
 2 Chilly's Grim. Law, 472, notes ; Reg. vs. Upton, 1 C. and Kir. 165, 
 note.) From this note of the English decisions, it does not seem to us 
 that the common law, as we adopted it, contains a settled rule, that in 
 prosecutions for bigamy or adultery, the admissions of the defendant, as 
 to the fact of marriage, shall be excluded. American authorities are 
 contradictory. In Massachusetts all evidence of marriage, but the high- 
 est, is excluded, 9 Mass., 492, and 15 Ibid., 163. In New- York, in 
 prosecutions for bigamy, the confessions of a party are not sufficient, 
 and a marriage in fact must be proved. (4 Johns. iJ. 52 ; 7 Johns. B. 
 314. See also in Conn. State vs. Roswell, 446. See also 1 Marsh. B. 
 391.) In Pennsylvania the contrary rule obtains. (8 Serg.and Rawle., 
 159; see also 7 Cheenkafs R. 57 ; Ashmead, 272 ; 2 Fair/., 391.) 
 
 In cases (and they are most numerous) where the contract is not in 
 writing, the marriage, if confessions are excluded, could be proved only 
 by witnesses ; and if a marriage in fact in criminal prosecutions must 
 be proved by witnesses, the result would be that many cases, where 
 proof of marriage is necessary to conviction, could not be made out. 
 The witnesses could not be produced. 
 
 Judgment affirmed. 
 
1853.} Condensed Beports of American Oases. 29 
 
 k HIRER OF SLAVES ijELD LIABLE FOR WHOLE TERM, THOUGH THE SLAVE'S 
 DEATH HAS OCCURRED PENDINO THE TERM. 
 
 [Francis Leimard, Plaintiff in Error, vs. Thomas Boynton, Defendant in Error. 
 Georgia Supreme Court : Georgia Rep., January Term, 1852, vol. xi. p. 109.] 
 
 Boynton brought suit ^ain^t Lennard for his promissory note, given 
 for $100, for the hire of a slave for one year. Lennard (Francis) 
 pleaded that the negro died on the 1st May, 1850, and that the note 
 was transferred to Lennard on 1st Februaiy, 1851, after it was due, and 
 with notice of this defence. 
 
 On motion, this plea was struck out ; and thereupon error. 
 
 Lumpkin, J. — ^The only question in this case is, whether, when a ne- 
 gro is hired for a year, and he dies within the time, the hirer should be 
 allowed a credit upon his note from the time of the negro's death to the 
 end of the year, for so much as the hire for that time would amount to 1 
 
 In South Carolina, where the common law has never been adopted 
 throughout as the basis of their jurisprudence, he would. (Ripley vs. 
 Wightman, 4 M^ Cord's B., 447.) In Virginia, if a slave is sick, or rung 
 away, the hirer must, nevertheless, pay the hire. Aliter, if he dies, the 
 owner must bear the loss. (Gurge vs. Elliot, 2 Sen, <Sc Munf. R., 5.) 
 The reason given by Chancellor Taylor is, that the act of God falls on 
 the owner. The Court of Appeals of-S. C. have held this doctrine in 
 regard to the rent of a house rendered untenantable by storm. (Bacol 
 vs. Panel], 2 Bailey's B., 424.) 
 
 The Supreme Court of Missouri held the same doctrine in regard to 
 slaves ; but they state distinctly, that if the analogies of the law on the 
 subject of rents be adhered to with strictness, this doctrine cannot be 
 be sustained. And so we think. 
 
 But the principle is now well settled where the lessee covenants to 
 pay rent. He is bound to pay it, whatever injury may happen to the 
 demised premises ; and if the lessee wants to guarantee himself against 
 loss by fire, tempest, &c., he must expressly covenant to that effect. 
 (Paradine vs. Jane, Aleyn B., 27. Cited by Lord Ellenborough, C. J., 
 10 Mst, 53.3. Argument — Brecknosh Co. vs. Pritchard, 6 T. B., 751. 
 Eecognized per Lord Kenyon, C. J., lb. 752. Wood L. and T., 5th 
 ed., 47l, 418. BeWeur vs. Weston, 1 Term B., 312. Monk vs. Coo- 
 per, 2 Lord Baymond, 1477. Carter vs. Cunnius, 1 Ch. Cases, 83. 2 
 Vernbn, 280. 1 Fonbl. Eq., 378, 379, and the authorities there cited.) 
 Upon a full review of authorities, we held (this doctrine) in White vs, 
 Mblyneux, 2 Kelly's B., 124. 
 
 In this case, when the slave was delivered, the contract was executed 
 by the owner : his part of it was performed. Lennard expressly stipu- 
 lated to pay the hire ; and, however hard it may be upon him to pay 
 wages for services which cannot be rendered, let it be kept in mind that 
 he brought this hardship upon himself. It was his own voluntary act, 
 and he has no claims upon the justice of the courts to be relieved. 
 
 Apart from the principle involved, motives of public policy forbid a 
 recision of this contract. Humanity to this dependent and subordi- 
 
30 Livingstones Monthly Law Magazine. [January, 
 
 Bate class of our population, requires that we should remove from the 
 hirer or temporary owner all temptation to neglect them in sickness, o» 
 to expose them to situations of unusual peril and jeopardy. 
 Judgment of the Qrouit Court affirmed. 
 
 THE AMOUNT OP ALIMOKT IS A MATTER OF JUDICIAL DISCRETION, DEPENDINQ 
 ON THE WEALTH OP THE HUSBAKD. 
 
 [John McGee, PlaintiiF in Error, vs. Abby McGee, Defendant. Georgia Supreme 
 ' Court: Georgia Rep., vol. x., p. 477, Oct. Term, 1851.] 
 
 The defendant sued for a divorce, and made an application for ali- 
 mony, 'pendente lite. The judge decreed that $20 a week out of the hus- 
 band's estate should be allowed her : to which the plaintiff in error ex- 
 cepted, and among other grounds insisted, " That the amount awarded, 
 the circumstances of the parties, and the amount of the plaintiff in er- 
 ror's estate considered, is larger than the law will justify." 
 
 On this point, Nisbbt, J., said : 
 
 The proportion of the husband's estate to be given to the wife as 
 permanent or temporary alimony, is a matter of judicial discretion. 
 It is always less in the latter than in the former. The court will not 
 encourage vexatious suits by large grants to the wife. She is entitled 
 to a support only, pendente lite. What will be a support depends upon 
 the wealth of the husband, her personal income, if any, aside from his 
 property, the number of children, or others dependent upon him, and 
 the circle of society in which she is accustomed to move. The amount 
 is not limited to a fair proportion, too, upon the ownership by the wife 
 of a separate estate, and its amount. If she has a separate estate, that is 
 to be considered by the court. (2 Hagg. Consist. iZ., 200 ; 2 Phil. B., 
 44, 45, 48 ; 2 Jb., 152, 235 ; 1 Paige, 246 ; 3 lb., 270, 271 ; 4. J. C. 
 B. 197, 198.) 
 
 ■WIFE TAKES BT SURVIVORSHIP WHERE THE HUSBAND HAS NOT REDUCED THE 
 CH08 ES IN ACTION INTO POSSESSION DURING BIS LIFETIME. 
 
 [Tliomas S. Chappell, Administrator, Plaintiff in Error, vs. L. Causey, Administra- 
 tor, and Jesse Stallings, and another Ex. Georgia Supreme Court : Georgia 
 Reports, January Term, 1852, vol. xi, p. 25.] 
 
 In this case, one Hale had by his last will devised his estate to nine 
 of his children, excluding one of them and his widow from any part 
 thereof. After probate of the will, distribution was made, and two 
 negroes turned over to one Hodges, who had intermarried with one of 
 the daughters of the testator, and he kept possession of them to the time 
 of his death, when they came into the possession of the plaintiff in error, 
 his administrator, and were inventoried and appraised as his property, 
 with the consent of his widow, Mary Ann Hale, who afterwards inter- 
 married with Stallings. Subsequently, the probate was revoked and set 
 
1853.] Condensed Beports of American Cases. 31 
 
 aside on the ground of insanity in the testator and an intestacy upon the 
 estate declared, and shortly afterwards Chappell, under direction of the 
 Court, turned over the two negroes to Causey, defendant in error, to 
 ■whom letters of administration of Hale's estate had been granted. 
 Causey sold the negroes, but retained the purchase money, and this bill 
 was filed by him in the nature of a bill of sinterpleader to ascertain to 
 ■whom the distributive share of Mary Ann Hale — then Hodges, now 
 Stallings — should be paid. Chappell, as administrator of Hodges, 
 claiming that the marital rights attached to the negroes ; Stallings and 
 ■wife claiming under the right of survivorship of the wife. 
 
 The Court charged the jury that, " in his opinion, fi-om the facts 
 admitted, the defendant Stallings and wife were entitled to the funds 
 put in litigation by the bill, and that Chappell, as the administrator 
 of Hodges, was entitled to no part thereof." 
 
 Error thereon to the Supreme Court. 
 
 The question was, were the slaves, so reduced to possession by 
 Hodges, in his lifetime, as to cause his marital rights to attach 1 Or 
 did the interest in the estate of her father survive to Mary Ann, the 
 daughter 1 
 
 Two propositions are incontrovertible. Mrst, to vest property in 
 husband, the possession must be rightful. Secondly, that the only 
 rightful possession could be as distributee through the administrator. 
 The only possession Hodges had, was under the will of Hale, and that 
 was declared a nullity, and he died long before the estate was distribu- 
 ted by Causey. " No case has been or can be cited, where the wife, 
 surviving the husband, has been deprived of her choses in action, unless 
 he had obtained the possession, or made some assignment, or disposi- 
 tion of them in his lifetime, or stood in the light of a purchaser." 
 (Lodge »s. Hamilton ; 2Serg. and B.,i'Jl; Olancey on Married Women, 
 353 ; Bates vs. Dandy, 2 Atkyns.) If a husband possesses himself 
 of property as executor or administrator, to which his wife is entf- 
 tled to a distributive share, it is not a reduction into possession of the 
 ■wife's interest, so as to vest it in him ; and if he dies before actual divi- 
 sion be made she takes by survivorship. (Elms vs. Hughes, 3 Dessau. 
 C. Bep. 155, 100; see Schuyler vs. Hoyle, 5 John's Ch. Bep. 196; 
 Garforth vs. Bradley, 2 Vts. Lim. 676 ; Elliot vs. Collier, 1 Wilson, 
 618; Wildman vs., Wildman, 9 Ves. 175; Baker vs. Hall, 12 Ves. 
 497 ; Richards vs. Richards, 2 Barn, and Adolph.AAl ; Nash vs. Nash, 
 2 Madd. B. 133 ; 1 Bane's Abridg., 342, 344 ; Deupree vs. Jackson, 16 
 Mass. B. 480 ; Deane vs. Richmond, 5 Pick. Bep., 468.) 
 
 In England, no distinction exists, as to the rights of survivorship by 
 the wife, between those choses in action that accrue before and those 
 that accrue during coverture. The same doctrine is recognized in New- 
 York, Pennsylvania, Virginia, South Carolina, and most of the states of 
 the Union. 
 
 In this case all the equity, as well as the law of it, is with Mrs, Stal- 
 lings. 
 
 Judgment affirmed. 
 
32 LivingstotCs Monthly Law Magazine, [January, 
 
 WARRANTY — LIABILITY OF ADMINISTRATOES. 
 
 [Furney C. Aven, Plaintiffin Error, vs. Allen B. Beckom, Defendant. Georgia S* 
 pretae Court : Georgia Reports, January Term, 1853, vol. xi.] 
 
 In this case the plaintiff in error, as administrator to the estate of 
 Young, had sold to the defendant a negro, warranting him constitu- 
 tionally sound, and also the title to the negro, . . . So far as the of- 
 fice of administrator authorized, him. 
 
 An action for breach of warranty was brought against him individu- 
 ally and the court held him personally liable, A release of the war- 
 ranty was pleaded, and evidence given of two witnesses who swore that 
 some misunderstanding, having arisen about the warranty, Beckom told 
 them "that he was satisfied about the negro, as he knew him better 
 than Aven, for he had a wife near his house," The com-t charged the 
 jury that this was no release. 
 
 Error to the Supreme Court. ' 
 
 NisBET, J. — ^An executor or administrator is not bound to warrant the 
 property he sells, except by express undertaking, and if he does, he 
 cannot charge the estate which he represents. (Worthy & al. vs. John- 
 son & al. 8 aa. B., 236.) 
 
 The estate carmot therefore be made liable. - By the terms of such a 
 warranty, we are constrained to believe that he does not intend to be- 
 come personally liable, nor that the purchaser believes so. It is argued 
 to be a nullity. The leading American authority on this subject is the 
 case of Sumner, Administrator, vs. Williams & al., decided by the Su- 
 preme Court of Massachusetts. Parker, Ch. J., in concluding lus 
 opinion, says, "This course of reasoning and the authorities referred to, 
 have satisfied me that the defendants are personally bound by the deed 
 which they have executed as administrators, notwithstanding their mani- 
 fest intention not so to be hound. 
 
 " When this warranty was given, the purchaser must have intended it as 
 some security for the soundness of the property. Where a party stipu- 
 lates for another without authority, he becomes personally liable. On 
 this principle a guardian is liable on a note made by him as such. So 
 also an administrator transferring a note payable to the order of his in- 
 testate in his capacity, (l/S. c&^.,487.) "But a Court of Chancery would, 
 no doubt, reimburse him from the estate." (8 Mass., 209.) The pur- 
 chaser at an administrator's sale buys at his peril as to title and sound- 
 ness. He has no right to ask or expect a warranty, either from the es- 
 tate or administrator personally; but if the administrator volun- 
 tarily undertakes to bind the estate the case is different. The purchaser 
 then acquires rights which spring out of such voluntary undertaking. 
 Some effect is to be given to the undertaking — to the warranty in this 
 case ; and as the laV pronounces it a nullity so far as the estate is con- 
 cerned, the only legal effect of which it is capable is to make it obliga- 
 tory upon the defendant. {Dunlap'sPaley on Agency, 386 ; 2 Kent's 
 Com., 630; Story on 'Agency, §264; ^ Johns. Cos., 70; 1 Cowen, 513; 
 7 Ibid, 453 ;1W.(1:S. E., 222 ; 8 Wend, 494 ; 16 Mass., 461 ; 3 £. 
 S Adol, 114; 11 Mass., 97; 7 Wend, 315; 2 Taunt, 385; 1 Esp. B., 
 112 ; Smith on Mercantile Law, 97, 80 ; 8 Mass., 178.) 
 
1853.] Condensed Reports of American Cases. 33 
 
 Executors and administrators come under the general doctrine of 
 agency, whether called agents or trustees. They have no power to 
 bind their estates, and if they do, they bind themselves. 
 
 These words (so far as the office of administrator authorized him for- 
 ever) cannot be construed into a declaration that the party is not 
 personally bound. Contracting as administrator, he contracts " so far 
 as the office of administrator authorized him, and contracting so far 
 as the office, &c., he contracts as administrator." 
 
 As to the release, the court below charged the jury that there was no 
 evidence to support the plea ; and the court was right. This evidence 
 does not prove a release, nor does it in any degree support the plea. 
 The defendant in error might have been satisfied with the negro at the 
 time of the purchase, yet, out of abundant caution, taken the warranty, 
 and, for the same reason, after the purchase retained the warranty. 
 
 Judgment affirmed. 
 
 EXTENT, or LIABILITY or INNKEEPERS TOR THE LOSS OF MONEY BY THEIR 
 G0ESTS FROM THE ROOMS OF THE INN. 
 
 [Berkshire Woolen Co. vs. Moo^y S. Proctor et at, Massachusetts Supreme 
 Court : Monthly Law Reporter, November, 1852, p. 378.] 
 
 This was an action brought by the plaintiffs to recover from the de- 
 fendants a sum of $500 stolen from the trunk of Russell, the agent and 
 servant of the plaintiffs, whilst on their business in Boston, (with a num- 
 ber of witnesses in a lawsuit of theirs,) and whilst a guest at the Marl- 
 boro' Hotel, of which the defendants were the lessees and proprietors. 
 
 In their defence the defendants offered to prove a general custom of 
 hotel-keepers to keep safes, wherein guests placed money or valuables 
 for safekeeping, which evidence was ruled out as inadraissible and ex- 
 ception taken ; but the court permitted them to prove the custom of 
 their house and of their guests in tWs particular. 
 
 Evidence thereon having beea taken at large, they contended that 
 they were not responsible, because the plaintiffs were not their guesta, 
 though the agent, might be. The court ruled that Eussell being 
 the agent of the plaintiffs, they were responsible. 2d. Because Rus- 
 sell being a boarder and not a guest, they were not responsible for the 
 losses sustained by him as agent and servant. But the court ruled that 
 the facts testified by Russell, if believed, constituted a guest and not a 
 boarder. 3d. Because, in any event they were only responsible for such 
 sum of money as might be necessary and appropriate, and designed for 
 the ordinary expenses, including the hotel expenses of the guest, and this 
 sum of $500 was not necessary, or appropriate, &o. Bflt the court ruled, 
 that if the money was for defraying the expenses of the business for 
 which he-was there in the lawsuit, and they knew that he was the plain- 
 tiffs' agent, and their liabilities to their witnesses, and their responsi- 
 bility to the defendants, for the board of their witnesses, and the sum 
 was a reasonable one for such business, they would liot be relieved ,of 
 their liability on account of the amount 
 
 3 
 
34 Livingstones Monthly Law Magasine. [January, 
 
 4th. That, though primarily liable, the negligence of Kussell exone- 
 rated them ; if jury believed that the custom of depositing moneys, &c, 
 in safe prevailed in their house, he was bound thereby, and was m 
 law presumed to know it : that the jury would infer negligence in 
 keeping the money in his trunk, and not notifying the defendants and 
 leaving the key in his door. But the court ruled, that if Eussell had 
 knowledge of such custom of defendants, the plaintiffs would be bound 
 by it ; but if he had no knowledge of it, the plaintiffs would not be 
 affected by it, unless he was wilfully ignorant of it. And further, that 
 the defendants would not be liable if the loss was occasioned by the 
 fault or negligence of the agent. 
 
 A verdict was found for the plaintiffs. On motion to set it aside, 
 and a new trial, 
 
 Fletcher, J., said, on the 1st ground of exception 
 
 " Independently therefore of the reason for the exclusion of this evi- 
 dence, that, in determining the duties and liabilities of these defendants, 
 the custom of other innkeepers and of their guests was wholly irrele- 
 vant, the evidence was properly excluded as being wholly incompetent, 
 giving its whole effect to be submitted to the jury, to warrant them in 
 finding the existence of any such general and uniform custom among inn- 
 keepers and their guests as was set up by the defendants. On the 
 2d . . . Russell came there as a wayfaring man and a traveler, 
 and as such, and as a guest, was received by the defendants ; the relation 
 therefore of landlord and guest, with all its rights and liabilities was 
 immediately established. T(ie length of time a man stops at an inn 
 makes no difference ; so that always, though not strictly transiens, he 
 retains his character as traveler. (Story on Bailm., § 477.) . 
 The character does not depend on any particular price. 
 
 Another ground of defence, that the plaintiffs being a corporation 
 could not be a guest of the defendants, and being only liable for the 
 goods of a guest, they were not liable for the money of the plaintiffs. 
 Sic, Russell was the defendants' guest, and the agent and servant of 
 the plaintiffs. The money lost was theirs. This action, therefore, can 
 be well maintained upon the well-settled principle of law, that if a ser- 
 vant is robbed of his master's money or goods, the master may main- 
 tain his action against the innkeeper in whose house the loss is sustained. 
 (Beedle vs. Morris, Yelverton B., notes and c;ases cited ; Bacon'' s Abrid., 
 Inns and Innkeepers, G. 5 ; Towson vs. Havre de Grace Bank, 6 Har, 
 and John., 47 ; Bennett vs. Mellor, 5 T. R., 273.) 
 
 On the 3d. The law ,on this subject is very clearly and Succinctly 
 stated by Chancellor Kent. " The responsibility of the innkeeper ex- 
 tends to all his servants and domestics, and to all the movable goods 
 and chattels and money of his guest which are placed within the inn." 
 (2 Kent. Com.,%9S; Kent vs. Shuckard, Barn, and Adolph., 80S ; 
 Armistead vs. White, 6 £ng. L. <& 0. £., 349 ; Quinton vs. Courtney, 
 JETayw. N. C. S.) 
 
 On the 4th. The judge repeated the instructions of the court below. 
 
 The defendants object to the instruction, that if 
 
 there was such a custom as testified by the witnesses of the defendant, 
 and said Russell had knowledge of it, &o. . . . There was not the 
 
] 853.] Condensed Reports of American Cases. 35 
 
 slightest notice or intimation in the printed regulations of the defend- 
 ants' inn; that guests were to leave their money at the bar, or with the 
 keepers or their clerks, or that such was the custom of the hbuse, nor 
 
 any notice of such given to Kussell 
 
 All the exceptions were overruled, and judgment rendered on the 
 verdict for the plaintiffs. 
 
 TO MAINTAIN AN ACTION FOR SEDUCTION, THE RELATIOK OP MASTER AND 
 SERVANT, AT THE TIME OF SEDUCTION, MUST BE CLEARLY ESTABLISHED. 
 
 [Barkley vs. Richtmyer. New-York Court of Appeals : Comstock'a R., vol. iv^ 
 
 p. 38.] 
 
 The plaintiff had recovered $1000 damages against the defendant, for 
 the seduction of his step-daughter, G. E. McGarey, in the Circuit Court, 
 which decision was affirmed by the Supreme Court, and thereupon ap- 
 peal. 
 
 The appellant urged : 
 
 1st. The court erred in charging the jury, that the plaintiff stood in 
 such a relation to Gitty Ellen MoGarey, as to entitle him to maintain 
 this suit. To support this action, it is necessary that the relation of 
 master and servant should exist between the plaintiff and the person se- 
 duced, either actually, or, at least, construcnvely, at the time of the se- 
 duction. 
 
 2d. The court erred in overruling the question to the witness, Gitty : 
 " Did you intend ever returning to plaintiff's when you left his house 
 in ] 844 1" The question was material to the issue in the cause. 
 
 Bronson, Ch. J., in delivering the opinion of the court, said : 
 
 Actions of this kind are founded on the relation of master and servant ; 
 and the gist of the action, whether it be case or trespass, is the master's 
 loss of services in consequence of the wrong done by the defendant. It 
 is obvious, from the nature of the case, that the master ought not, in 
 point of principle, to recover anything more than a compensation for the 
 pecuniary loss which he has sustained ; and such was formerly the rule in 
 this action, as it is still, where the master sues for the battery of a ser- 
 vant. (Cowden vs. Wright, 24 Wend. 429; Whitney vs. Hitchcock, 4 
 Denio, 461.) But it is now settled that a father may recover exemplary 
 damages for the seduction of his daughter, and such verdicts have also 
 been allowed in a few Instances where the action was not brought by 
 the father. But this error has not yet become so inveterate as to be be- 
 yond the reach of judicial correction. 
 
 When a female under age is seduced afler the death of her father, 
 and while in the service of one standing in loco parentis, he may bring 
 the action. It will lie in favor of a guardian, (Femsler vs. Moyer^ 3 
 Watts (& Serg., 416,) an uncle or aunt who has brought up a niece, 
 (Manvell vs. Thomson, 2 Car. d Fay., 303 ; Edmonson vs. Machell, 2 
 T. R. 4,) or one who has adopted and bred up the daughter of a de- 
 ceased friend. (Irwin «)«. Dearman, 11 East, 23; Ingersoll lis. Jones 
 
36 Livingstones Monthly Law Magazine, [January, 
 
 5 Barb. 661.) At common law, the mother has not, like the fa- 
 ther, a legal right to the services of a minor child, and there is conse- 
 quently no ground for implying the relation of master and servant be- 
 tween them. The relation must be actual, or it cannot exist. (See 
 South vs. Deniston, 2 Watts, 274 ; 3 Watts, 474 ;) Davies vs. Williams 
 10 Ad. <& Ellis, N. S. 725, is another case in point ; the daughter was 
 seduced by the defendant whilst in his service, and, in consequence of her 
 pregnancy, returned to her mother, who maintained her until after her 
 confinement. 
 
 Lord Denman ordered a nonsuit in an action brought liy the mother, 
 which was confirmed by the whole court. 
 
 Patterson, J., said, "to support such an action, the defendant's act 
 must have been wrongful to the plaintiff; how is the seduction wrong- 
 ful to the plaintiff, unless the relation of master and servant subsists at 
 the time of the seduction?" 
 
 The judge would not allow the defendant's counsel to ask the girl 
 whether there was any animus revertendi, and for all the purposes of 
 this case we must assume there was none. She left on account of a 
 difficulty with the plaintiff, which resulted in his telling her to leave his 
 house, and she 'did not return, except for the purposes of visiting her 
 mother, until five months after the seduction. At the time the child 
 was begotten, she was in the service of a third person. When she was 
 five months gone in pregnancy, she returned to live with the plaintiff, 
 and he paid her six shillings a week for her services to the time of 
 confinement. Upon this case it is entirely clear that the relation of mas- 
 ter and servant did not exist between the plaintiff and the girl at the time 
 of the seduction. There was no such relation, in fact, and as the plaintiff 
 was neither bound to support his step-daughter, nor had any right to 
 her services, (Tubb vs. Harrison, 4 T. Hep. 118 ; Cooper vs. Martin, 
 4 Hast., 76 ; Overseers of Poor vs. Cox, 7 Gowen, 235 ; Gay vs. Ballou, 
 4 Wend., 403 ; Freto vs. Brown, 4 Mass., 575 ; Williams vs. Hutchinson, 
 3 Comst, 312,) there was no ground for implying the relation, as there 
 might have been, had the action been brought by the father by nature. 
 Any other person who had hirfed the girl, when in a state of pregnancy, 
 would have just as gbod a right to sue as the plaintiff; and we cannot 
 allow this action to succeed without a plain departure from settled 
 principles. If such a verdict may be had in such a case, the hiring of 
 a pregnant female into one's service will be a profitable business. 
 
 The recovery is as clearly wrong, in point of principle, as it is erro- 
 neous in point of law. 
 
 Judgment reversed. 
 
 LIMIT OF THE PUBLIC EASEMENT IN STREETS — TRESPASS. 
 
 [Adams vs. Rivers. 11 Barb. Supreme Ct. R., (N. Y.,) 390.] 
 
 The defendant, it appeared, had come upon the sidewalk of a village 
 street, in front of the plaintiff's lot, and had delayed there, addressing 
 the plaintiff in abusive and opprobrious language, and refusing to 
 depart. 
 
1853.^ Condensed Beports of American Oases, 37 
 
 WiLLARD, Peks. J. — The lots of the plaintiff being bounded by- 
 public streets,' are presumed to extend to the centre line of the street, 
 and, subject to the right of mere passage, the owner of the lot is abso- 
 lute master to that line. The use of the highway by any person for 
 any purpose other than to pass and re-pass is a trespass upon the per- 
 son who owns the fee of the road. The defendant committed a tres- 
 pass by standing on the sidewalk by the plaintiff's lot, where he lived, 
 and using abusive language towards him. He jvas not employing the 
 highway for the purpose for which it was designed. The public have 
 no need of the highway, except to pass and repass, and if jt is used for 
 any other purpose not justified by law, the owners of adjoining land 
 are remitted to the rights they possessed before the highway was 
 made. 
 
 Note. — This decision must not be considered applicable in the city of New- 
 York, where the legal title to the soil of the streets is vested in the Corporation. — 
 [Ed. Liv. Li.w Mao. 
 
 CUSTOM OF WAREHOUSEMEN TO ADVANCE FREIGHT TO CARRIERS. 
 [Sage vs. Gittner. 11 Barb. Supreme Ct, R., (N- Y.,) 120.] 
 
 Plaintiffs were warehousemen in Ithaca, N. Y., and defendants mer- 
 chants at the same place. The latter shipped some goods with a 
 common carrier, from New- York City. They were in good order when 
 shipped, and were received by plaintiffs in apparent good order, but as 
 subsequently appeared, they had been' damaged on the voyage. — 
 Plaintiffs, on receiving them, paid the carrier for their transportation, 
 and charged the amount so paid to the defendants. 
 
 The defendants, on receiving the goods, claimed to deduct from the 
 price of transportation the amount of damage incurred. Plaintiffs, in 
 suing for the price of the transportation as paid by them, proved that 
 it was the custom of warehousemen everywhere, to receive the goods, 
 if apparently in good condition, and pay the charges of the carrier, 
 charging them to the owner. 
 
 Shankland, J. — The custom of warehousemen to receive goods, and 
 advance the freight to the carrier, was fully established ; and the only 
 questions are, whether it is valid, and whether plaintiffs' rights under 
 it are greater than those of the carrier. 
 
 The custom is valid. It is highly convenient to all parties, and its 
 general prevalence proves it to be reasonable. , 
 
 The warehouseman is only bound to look to the apparent condition 
 of the goods when he receives them. If they are in apparent good 
 order, he may receive them and advance th§ freight to the carrier. If 
 it should subsequently turn out that the goods have been injured by 
 the carrier, which injury is not apparent nor known to the warehouse- 
 man when they were received by him, the own^r must look to the 
 carrier for reimbursement, and cannot reooupe such damage in an action 
 .foy the warehouseman. 
 
38 Livingston's Monthly Law Magazine. [January, 
 
 A TRUSTEE MUST DEPOSIT TRUST FUNDS AS TRUSTEE, NOT TO HIS 
 INDIVIDUAL CREDIT. 
 
 [In the matter of Stafford. 11 Barb. Supreme Ct. H., (N. Y.,) 353.] 
 
 Eobinson was receiver of an estate, and, as such, held certain funds 
 as trustee, which he had deposited in the Canal Bank at Albany, and 
 lost through the insolvency of the bank. It appeared that he had 
 made the deposit in his own name individually, not as receiver, and 
 with his own individual funds. 
 
 Harris, J. — I understand it to be a general rule, applicable to all 
 persons standing in the relation of trustees, that so long as they keep 
 strictly within the line of duty, and exercise reasonable care and dili- 
 gence, they cannot be made responsible for any loss or depreciation 
 of the fund entrusted to them. But if they do not strictly pursue that 
 line, and a loss ensue, they are liable to make that loss good, although 
 it may have been little likely to have happened from the course pur- 
 sued, and although their conduct may have been free from improper 
 motive. Under this rule, the receiver must bear the loss incurred ; 
 since, instead of depositing the funds to the credit of the estate sepa- 
 rately, he mingled them with his own, and involved them in his gene- 
 ral account with the bank. Prominent among the rules by which 
 trustees should be guided, is the principle that trust funds are to be 
 kept separate from the private funds of the trustee. And if he mingles 
 them with his own, he may be charged with them as borrower. 
 
 STEP-CHILDREN NOT LIABLITTO THEIR STEP-FATHER FOR SUPPORT. 
 
 [Sharp vs. Cropsey: 11 Barb. Sup. Ct. R., 237.] 
 
 King, J. — The question involved in this case seems to be, whether a 
 step-father, who receives into his family, supports and educates the 
 children of his wife by a former husband, can sustain an action at law 
 against them for the necessaries so furnished without an express pro- 
 mise to pay, made after their majority.* 
 
 The rule seems to be this : The step-father is not bound to support 
 his step-children, nor they to render him any services ; but if he main- 
 tains them, or they labor for him, they will be deemed to have dealt 
 with each other in the character of parent and child, and not as 
 strangers. There is no obligation on the part of the father to pay for 
 the children's services, nor on the part of the children to remunerate 
 their father for their support. 
 
 MONEY PAID ON A SUNDAY CONTRACT MAY BE RECOVBHED WHILE THE CON- 
 TRA-CT REMAINS EXECUTORY. 
 
 [Brown vs. Timmany. 20 Ohio Rep., 81.] 
 
 Spalding, J. — In this case the plaintiff paid to the defendant five dol- 
 lars in money, and the defendant agreed to deliver to the plaintiflF, on 
 
1853.] Condensed Reports of Arrierkan Gases. 39 
 
 the next day, a yoke of oxen, and to receive a colt in exchange. The 
 defendant refuses to deliver the oxen, on the ground that he entered 
 into the contract on a Sunday, and it is void. So far he is sustained by 
 law. We have lately declared that a business contract made on Sun- 
 day is void. Neither party will receive aid from the Court while seek- 
 ing to enforce the agreement, or to recover damages for its breach ; nor 
 would we help either party to rescind if the agreement was wholly executed. 
 But when money has been advanced in part performance of a void 
 contract, and either party sees fit to rescind it, the amount paid may be 
 recovered as money had and received. In this case the defendant holds 
 the plaintiff's money without consideration, and is under as great obli- 
 gation to refund it as if he had accidentally found it on Sunday. The 
 rule is, that where money has been paid in pursuance of an illegal con- 
 tract which remains executory, it is recoverable ; otherwise, if the con- 
 tract is executed. 
 
 WAVES RAISED BY A PASSING STEAMBOAT ARE A PERIL INSURED AGAINST. 
 [Washington Mutual Ins. Co. vs. Reed. 20 Ohio Kep., 199.] 
 
 Messrs. Reed and Brown, the plaintiffs below, brought suit upon a 
 policy of insurance effected by them with the defendant below, upon 
 some barrels of whisky shipped in a flatboat. The declaration alleged 
 in substance that the boat " by reason of a peril of the river, grounded ' 
 upon a bar in the bed of the river, whereby, together with the beating of 
 the waves against the boat, it sprang a leak," whereby the whisky was 
 lost. The policy contained the following enumeration of perils insured 
 ^ain-st : " Touching the perils which the said company .... take 
 upon themselves, they are of the seas, rivers, fires, jettisons^ enemies, 
 pirates, and overpowering thieves, (but not other thieves.) .... The 
 insurers shall not be liable for damage to goods by wet or dampness . 
 . . . unless the same be directly caused by some disaster of the 
 vessel. . . " 
 
 ■ It appeared that on the voyage, the flatboat met the steamboat John 
 Drennan, at the foot of a bar. The steamboat passed so near the flat- 
 boat that a person could have jumped from one to the other, causing a 
 heavy swell. When the midship of the flatboat came on the heavy 
 swells, the flatboat cracked, making a noise as if something was break- 
 ing. The boat was soon ascertained to have sprung a leak, by which 
 the damage to the cargo was incurred. 
 
 The question was, whether if the loss arose from an ordinary swell in 
 the river, produced by the passage of an ordinary steamboat, by the 
 flatboat, while on her course in the river, it was a loss by a peril not 
 within the policy. Upon this question the court remarked in substance 
 as follows : Injury arising from the action of the waves is one of the 
 perils insured against, and we do not see in reason the difference between 
 a wave raised by the wind and one raised by a steamboat. If the steam- 
 boat had run against this boat, and run her under, there is no question 
 but such collision would have been a peril within thej)olicy ; and we are 
 
40 Livingston's Monthly Law Magazine. [January, 
 
 unable to see any difference in principle between running a boat under 
 by directly striking her with another boat, or by running so close to her 
 as to cause the waves to sink or break her. The boat causing the injury 
 would be equally liable in the one case as in the other, and so would tne 
 insurance company. 
 
 But it is said that the peril arising from the waves of steamboats is 
 one of the ordinary perils to which flatboats are subjected, and when it 
 is not of an extraordinary character it Is not one of the perils insured 
 against. The term " ordinary peril" is not used as of similar meaning 
 with common or frequent peril, or peril likely to be encountered ; nor 
 has it any relation to how great or how small the force may be that is 
 brought to bear or is encountered. The term is used rather in contra- 
 distinction to accident. The insurer does not become' liable for inhe- 
 rent defects in the thing insured ; he does not insure against wear and 
 tear, such things as all vessels must necessarily be subjected to ; does 
 not insure against certain loss, but insures against accidents. 
 
 The question how great the force was that produces the injury may 
 be an important item of evidence, going to show sea- worthiness, or the 
 reverse — or the like; but if the forte produces the injury on a sea- wor- 
 thy vessel, the insurer is liable, if the peril belong to the class insured 
 against, although such force may have been ever so small. 
 
 THE OWNER OF A TRUNK, AND HIS WIPE, ARE COMPETENT TO PROVE ITS 
 , CONTENTS, IN AN ACTION TO RECOVER THEIR VALUE. 
 
 [The Mad Hiver and Lake Erie Rail-road Co. «s. Fulton. 20 Ohio Rep. 319.] 
 
 On the trial in the court below the plaintiff, Fulton, proved that his 
 wife took jsassage in the cars of the company, the latter giving her its 
 check for the trunk, which was admittedly lost or stolen on the journey. 
 The testimony of Mrs. Fulton herself was offered and admitted in the 
 court below, to prove the description and value of the contents of the 
 trunk ; which, according to her account, consisted principally of wearing 
 apparel. The only question upon the appeal was, whether she was a 
 competent witness. 
 
 The court, after calling attention to the conflict of decisions in the 
 several states upon the subject, and commenting upon some of the 
 cases, remarked, that the conflict was such as to leave the court free to 
 adopt such rule as appeared best calculated to promote justice. The 
 necessity of the case, it was held, justifies the admission of the party 
 himself, as a witness in such a case. In many cases, no one but the 
 owner will be able to give a detailed account of the contents of a 
 traveling trunk under such circumstances; and unless he be allowed to 
 prove them, his remedy is merely nominal ; and that in a case where 
 public policy requires a peculiarly complete remedy. Nor does the 
 admission of the party expose the carrier to any serious risk of impo- 
 sition. Evidence can often be obtained which will disclose the extor- 
 tion where an exorbitant claim is set up. Cases might occur in which 
 an individual would recover more than he was entitled to ; but this is 
 
1853.] Gondensed Beports of American Cases, 41 
 
 a less evil than the entire failure of justice that would arise from the 
 failure of his testimony. And the rule which admits the owner in such 
 a case, also admits his wife. It is not, however, intended to extend the 
 principle beyond such articles as are usually carried in a traveling trunk. 
 
 THE EFFECT OF ERROR IN THE RECORD OF A DEED UPON THE TITLE. 
 [Jennings »». Wood. 20 Ohio Rep., 361.] 
 
 By deed, dated 8th June, 1844, one Lemuel Granger conveyed cer- 
 tain land to the plaintiff, Jennings, but remained in possession, by vir- 
 tue, as appears from the report, of a lease from Jennings. The deed 
 was recorded the 19th June, 1844; but the recorder made a mistake in 
 the record of it, recording the grantor's name as Samuel Granger, 
 when it was in truth Lemuel, and so appeared in the deed. On the 
 4th April, 1845, Lemuel Granger conveyed the same tract to the defend- 
 ant, Eobert Wood. The deed was recorded on 6th November, 1845, 
 the grantor's name being again recorded as Samuel, instead of Lemuel. 
 Granger remained on the premises until the summer of 1847, when he 
 left the country, surrendering possession to Wood. Jennings was 
 never in actual possession. There was no evidence that Wood had any 
 actual notice of the conveyance to Jennings, or of any claim on the part 
 of Jennings to the property. 
 
 The court, among other questions, discuss the following : Was the 
 record of Jennings' deed, such a record as to charge Wood with legal 
 or constructive notice of Jennings' title ? 
 
 If Jennings had delayed to put his deed on record more than six 
 months, his title would not have availed him against a purchaser who 
 had purchased during that delay without actual notice of his title. The 
 obligation rests on the party holding the title to give the notice. If 
 from any cause befalls short of giving the legal notice, the consequences 
 -must fall on himself. It is his own business, and he must suffer the 
 consequences of its being imperfectly performed. Jennings did not 
 cause notice of his title to be placed upon the record. The record gave 
 notice that the title remained in Lemuel Granger. The reason that a 
 party is chargeable with constructive notice is, that by an examination 
 of the record, he will have actual notice. The deed actually shown on 
 record was by a person who had nothing to do with the title, and was to 
 all intents and purposes, a different conveyance from the one by which 
 Jennings claims. It may be said that Jennings, having a good deed, 
 and having done all that was necessary for him to do, should not be 
 made to suffer for the default of the recorder. Nb doubt, it is a hard- 
 ship upon Jennings ; but one of two innocent persons must suffer, and 
 when this is the case the rule is, that the misfortune must lie where it 
 has fallen. 
 
 Spalding, J. — Delivered a dissenting opinion, holding that Jennings' 
 
 title was good, upon the ground, among others, that he, having presented 
 
 his deed to be recorded, and having obtained the certificate of record, 
 
 had discharged his whole duty to the public ; and that the remedy of a 
 
 ; person misled by error in the record was against the recorder. 
 
42 Livingstones Monthly Law Magazine. [January,- 
 
 A COMMON CARRIER IS NOT LIABLE, AS SUCH, WHERE HE REFUSES TO TAKE 
 COMPENSATION OR RESPONSIBILITY. 
 
 [Fay vs. Steamer New World. 1 Calif. Kep. 348.] 
 
 This was a proceeding under the act for the collection of demands 
 against vessels, already referred to under the case of Souter vs. Sea 
 Witch. It appeared that the steamer New World was employed in 
 the transportation of passengers and freight between Sacramento city 
 and San Francisco ; but that the officers had always refused to receive 
 coin, gold-dust, or bullion, as freight, and that the clerk gave actual no- 
 tice, indiscriminately, and in particular to the plaintiffs, that he should 
 receive gold-dust only on condition that no charge should be made, and 
 no responsibility incurred. Plaintiffs, however, shipped $3,000 worth 
 of gold-dust, which was stolen ; but it was considered that the agents of 
 the steamer had exercised due diligence. 
 
 Lyons, J. — This case is not within the rule that common carriers 
 cannot abridge their liability by notice merely. Here was a special 
 contract, and with the clerk of the steamer, that he should charge no- 
 thing for the transportation of the treasure, and incur no liability in 
 case of loss. If these conditions did not suit plaintiffs, they might have 
 declined them. Whether the steamer was bound to take the gold-dust 
 offered, with the responsibility ordinarily attached to such transporta- 
 tion, need not be determined. The plaintiff did not require them to do 
 so, but accepted the terms on which alone they offered to transport the 
 property in question. 
 
 IN CALIFORNIA, A VESSEL DOES NOT " NAVIGATE THE WATERS OF THE STATE," 
 BY MERELY ENTERING THE HARBOR FROM THE OCEAN, 60 AS TO BECOME 
 LIABLE TO ATTACHMENT UNDER THE STATUTE. 
 
 [Souter v». The Sea Witch. 1 Calif. Rep., 163.] 
 
 By way of preliminary explanation of this case, we will say, that it 
 was instituted under the act of the legislature of California, passed 10th 
 April, 1850, and entitled, " An Act providing for the Collection of De- 
 mands against Vessels and Boats." This act declares every vessel 
 "used in navigating the waters of this state, to be liable for supplies fur- 
 nished for its use, or services rendered on board, or in fitting it out ; for 
 its wharfage, for n on -performance of contracts for transportation, and for 
 injuries done by such vessel. The act authorizes any person, having a 
 demand falling under oire of these four heads, to institute a suit against 
 the vessel by name, instead of against the parties interested in it. And 
 on filing the complaint in the clerk's office, a warrant of attachment 
 issues, by which the vessel (unless approved security is given by the 
 parties interested to release it, according to further provisions of the 
 
1853.] Condensed Reports of American Cases, 43 
 
 statute) is held to answer to any judgment which may be obtained 
 upon such demand. 
 
 In the case above referred to, the Sea Witch belonged to the port of 
 New-York, was a transient ship, had been in the harbor of San Pran- 
 cisco but a few days, and was intended for the New- York and China 
 trade. She was never otherwise " used in navigating the waters of the 
 state" than by sailing into the harbor of San Francisco from the ocean. 
 The question was, whether she was used in navigating the waters of the 
 the state, within the meaning of the act. 
 
 Bennett, J. — ^The remedy given by the act must be construed 
 strictly. If, because she enters the harbor of San Francisco, a vessel 
 whose employment is on the high seas is to be considered as belong- 
 ing to the class' of vessels mentioned in the statute, then, every vessel 
 that may, from any cause, be found upon the waters within the territo- 
 rial limits of the state, must be embraced within the meaning of the 
 act. Such a construction deprives the phrase " used in navigating the 
 waters of this state" of meaning. If the legislature intended to extend 
 the provisions of the act to every vessel within the jurisdiction of the 
 state, they would have said so, in general terms, instead of using the 
 restrictive language employed. The intention of the legislature was, 
 to embrace within the operation of the statute, only vessels which are 
 confined in their usual and substantial employment to interior naviga- 
 tion. 
 
 We think the Sea Witch was not " a vessel used in navigating the 
 waters of the state," within the meaning of the attachment act. 
 
 This case of Souter vs. The Sea Witch, was referred to 'in the fol- 
 lowing case of McQueen w. The ship Russell, (p. 165 of same volume,) 
 as controlling the latter. 
 
 CONSTRUCTION OF CONTRACT — MEANING OF THE WORD "NECESSARY." 
 
 [Almgren vs. Dutilh. 1 Selden, N. Y. R., 28.] 
 
 Upon the trial below, it appeared that by the terms oif a charter party, 
 the plaintiff had let to the defendants the whole tonnage of a vessel 
 belonging to him, " except so much thereof as may be necessary for the 
 accommodation of the officers and crew, and the stowage of provisions, 
 water and fuel for the same," for a specified voyage. The defendants 
 agreed to pay "/or the whole of the hull of said vessel^'' $5,700. 
 
 In loading the vessel, after filling the hold, the captain filled the lower 
 cabin and the storeroom aft, under deck, and the lower forecastle, in 
 which rooms it was not usual to carry freight, they, being ordinarily 
 occupied by the officers and men, and by storage of provisions. Du- 
 ring this voyage the Captain with his officers occupied a cabin in a 
 roundhouse on deck ; he made a bargain with his crew to occupy a 
 small forecastle on deck, and stored the water, &c., on deck also. By 
 these means he carried extra freight, as he claimed, and his action was 
 
44 ZivingetorCs Monthly Law Magasine. [Januarys 
 
 brought to recover |700 for its transportation. Some parole evidence 
 of conversations, &c., tending to show that the cargo stowed as above 
 described, was not included under the charter party, was given. 
 
 The Court below left it to the jury to say whether the parts of the 
 vessel for which freight was claimed, were necessary, for the accommo- 
 dation of the officers and crew, and for storage, within the meaning of 
 the charter party, and whether such parts were applied to the carriage 
 of extra cargo, at the request of the defendants ; and charged that if 
 these questions were answered affirmatively, the plaintiff was entitled 
 to recover freight for such extra cargo, upon an express contract, as to 
 the rate, if one were proved, or upon an implied contract, if no express 
 one appeared. The jury found for plaintiff; and the case was now 
 heard upon a writ of error, prosecuted by the defendants below. 
 
 Gardiner, J. — Perhaps the most important question is as to the 
 force to be given to the word " necessary," occurring in the exception 
 in the charter party. The defendants requested the judge to charge 
 " that they were entitled to the use of the whole vessel, except such 
 parts as were actually and indispensably necessary for the accommoda- 
 tion of the officers, &c." 
 
 This, certainly, is not the language of the contract, and the introduc- 
 tion of the terms, " actually and indispensably," would seem tojmply 
 thaA the word !' necessary," in the connection in which it is found, was 
 used in a less stringent sense by the parties than would comport with 
 the construction contended for by the defendants. The parties do not 
 intend by the exception to limit the owners to the smallest possible 
 space which could be occupied, without preventing the intended voyage. 
 The officers and crew were to be accommodated in the mode adopted or 
 fitted to 'their station, the character of the vessel and\the nature of the 
 voyage to be taken into consideration. What was necessary in this 
 sense was a question of fact, and left as such by the judge to the jury, 
 who found that the lower cabin, forecastle and storeroom, were neces- 
 sary for the accomodation of the officers and crew, and the storage of 
 provisions, water, &c. 
 
 I think the judgment should be affirmed. 
 
 A JOINT MAKER OF. A NOTE CANNOT BE A WITNESS IN A SUIT THEREON, 
 THOUGH HE BE DULY DISCHARGED IN BANKRUPTCY — COURT OF APPEALS. 
 
 [Morse et al. vs. Crofoot et al. Comstock Rep., vol. iv., p. 114.] 
 
 A suit at law was instituted by one Miller against the appellants as 
 sureties and one Thayer, on a promissory note for $1200 made by them 
 in favor of the present respondents. The appellants pleaded the general 
 issue, as also did Thayer, but having been discharged in bankruptcy, he 
 subsequently pleaded his discharge puis darrein continuance. To which 
 latter plea, the plaintiff in the suit replied, simply denying the fact. 
 The case having been noticed for trial, the appellants filed their bill in 
 the late Chancery Court, in which they alleged that the loan for which 
 
1853.] Condensed Reports of American Cases. 45 
 
 the note was giveti was usurious, and the note therefore void ; that 
 Miller had no interest therein ; that the usury was only known to 
 Thayer and D. Crofoot ; that Crofoot was the real plaintiff and could 
 not be called as a witness to prove the usury ; also, that Thayer could 
 not be called because he was a party of record, although discharged 
 from all liability ; however, that, in equity, having no interest since his 
 discharge, he could be so called to prove the usury. The bill was filed, 
 therefore, to procure his testimony and obtain relief against the note, 
 and for a perpetual injunction against the further prosecution of the suit 
 at law against the complainants. The defendants to the bill denied the 
 usury. Thayer gave evidence (of the usury although objected to) be- 
 fore the examiner, having proved his discharge in bankruptcy, and the 
 complainants having released him from all liability over to them as his 
 sureties in respect to the note. 
 
 On the hearing before the Vice-C!hancellor, Thayer's deposition was 
 received and read. But the Vice-Chancellor dismissed the bill, on the 
 ground that Thayer was an incompetent witness, and without him there 
 was no sufficient proof of the usury, and his decree was affirmed by the 
 Supreme Court, and thereupon the complainants appealed. 
 
 Ru&GLKS, J., in delivering the opinion of the court, said : 
 
 If Thayer's testimony be rejected, there is no proof of usury and no 
 ground for coming into the Court of Chancery to settle the controversy. 
 If the objection rested solely on the technical ground, that he was a 
 party to the record, he would seem to be admissible here,-. where that 
 objection does not exist. But if he would iave been excluded there on 
 the ground of an interest in the event of the suit, he must be excluded 
 here, also. That objection is as fatal here as in a court of law. 
 
 The defence by one or more of the defendants on the ground of usury 
 is a defence fpr all. The action is joint and the plaintiff can have no 
 verdict against Thayer, unless he has also a verdict against his sureties. 
 Thayer, therefore, by his evidence, if it be admitted, defeats the action 
 not only as against his sureties, but against himself also. 
 
 According to the case of Butcher vs. Foreman, 6 Hill, 583, Thayer 
 is incompetent, by reason of his interest in the surplus of his estate in 
 the hands of the assignee, on the ground that by defeating the recovery 
 he would diminish the claims upon his property, and thus increase the 
 surplus, if any, which might arise in winding up the estate. 
 
 It is contended that the decree in this cause, be it either way, can 
 never be used between the holder of the note and the assignee in rela> 
 tion to the fund, and therefore the interest of the witness in the surplus, 
 is an interest in the question, but not in the event of the suit. This is 
 not correct ; the assignee became, by force of the. statute, privy to the 
 suit at law, and in effect a party to it, so far as regards the binding 
 effect of the judgment as evidence against the bankrupt estate in his 
 hands. The statute gave him an interest in the event of the suit, and 
 it was his duty to have defended it, if he intended ever to contest the 
 validity of the note. A judgment in that suit against the sureties, 
 would therefore be conclusive against the assignee to prevent his setting 
 up usury against the claim of the sureties for a dividend thereon. 
 Thayer's evidence may therefore have the effect of discharging the fund 
 
46 Living stxyn^s Monthly Law Magazine. [January, 
 
 from the payment of the debt in controversy which otherwise will be- 
 come a charge upon it : and he is therefore incompetent. 
 Decree affirmed. 
 
 A POLICT OF INSURANCE AGAINST FIRE DOES NOT COVER A LOSS BY LIOHI^ 
 NING, WHERE NO COMBUSTION HAS TAKEN PLACE. 
 
 [Babcock Dj. Montgomery County Mut. Ins. Co. Court of Appeals : Comstock 
 Rep. vol. VI. p., 326.] 
 
 The, plain tiflf insured two houses against loss by fire generally, and 
 by a particular clause the Company were made liable ior fire by light- 
 ning; but not for any loss by fire, happening by means of invasion, 
 riot, &c. One of the buildings was prostrated and destroyed by light- 
 ning, but no combustion took place. The plaintiff brought an action 
 to recover the amount of insurance. The defendants demurred to the 
 declaration, on the ground that it only showed that the building was 
 prostrated by lightning, and did not show that it was consumed or 
 injured by fire. Issue joined. The only question was, whether the 
 destruction of the dwelling, by being rent and torn to pieces by light- 
 ning, without being burnt or consumed, was a loss covered by the 
 policy. 
 
 Judgment in the Supreme Court for defendants, and the plaintiff 
 appealed. • 
 
 HunLBUT, J., in delivering the opinion of the court, said : 
 
 Treating electricity as an agent which is capable of producing de- 
 structive effects, it is mainly, if not altogether^ in reference to its well 
 known modes of mechanical and chemical action, that danger is to be 
 apprehended to property, and it is therefore only as against these that 
 insurance would naturally be required. In the case in hand, the parties, 
 who are presumed to have had an ordinary acquaintance with the 
 known effects of lightning upon a building, and knowing that it might 
 either rend, shatter and prostrate it, or ignite and cause it to be con- 
 sumed, entered into the contract of insurance, which is the foundation 
 of this controversy. They employed ordinary words, and not scien- 
 tific terms, to express their meaning, and the policy must be under- 
 stood in the pl,ain, ordinary and popular sense of the words used in it. 
 (2 Arch. N. P., 272.) Taking the language of the policy in this sense, 
 the defendants did not undertake to indemnify the plaintiff against 
 lightning, nor the effects of lightning. Such an undertaking might 
 have'charged them with the loss alleged to have been incurred. But 
 they became liable for one only of the known effects of lightning, to 
 wit : for fire produced by that means ; having treated the lightning as 
 a cause, and fire resulting from it, as an effect, and the only effect to be 
 insured against. 
 
 The insurance was against fire, and the clause in reference to light- 
 ning seems to have been introduced to avoid any doubt which might 
 arise as to the liability of the insurers from fire originating from that 
 
1853,] Condensed Reports of American Cases. 47 
 
 peculiar source. But however that may be, the declaration should 
 have averred a loss by fire, i. e., from actual ignition and burning ; 
 whereas, the averments of the plaintiff, as modified by the stipulation 
 between the attorneys, present a case of mechanical destruction purely, 
 and expressly negative the idea of burning or consumption by fire, in 
 the common acceptation of the term. The very obvious remark of 
 Chief J. Gibson, in 3 Barr. Penn. Hep,, 47, is applicable here : that 
 " when the peril insured against is fire, the instrument of destruction 
 must be fire." 
 
 Electricity, caloric or healf may so act, without producing fire, as to 
 cause great injuries to property ; but these are not embraced by an in- 
 surance against fire alone. Austin vs. Drew. 4 Camp. iV. P. B, 360 ; 
 6 Taunt. B., 437. 
 
 Judgment affirmed. 
 
 A papee-weiting eefereed to and described in a will, so as to leave no 
 
 , DOUBT OF ITS IDENTITTj IS PART OF THE WILL, THOUGH NOT SUBSCRIBED BY 
 TESTATOR. 
 
 f Tonnele w. Hall. Court of Appeals : Comstock Rep. : vol. iv., p. 140.] 
 
 John Tonnele made his will, whereby he devised " the brick house, 
 on the rear of lot number 73, on the map hereinafter mentioned, to- 
 gether, &c. ;" and also several other lots, described as being " desig- 
 nated on a certain map, now on file in the office of the Register of the city 
 and county of New- York, (a copy of which, on a reduced scale, is hereto 
 annexed,) entitled map of the property of John Tonnele, Esq., in the 
 ninth and sixteenth wards, from surveys and maps made by George B. 
 Smith, and Ed'd Doughty, in 1828, and 1835, by R. Spencer, City 
 Surveyor, July 8th, 1842." In each subsequent devise, by which any 
 other of the lots of land laid down upon side map are disposed of, they 
 are described as being " designated on the said map" by certain num- 
 bers mentioned, and no reference is made to the copy of the map an- 
 nexed. The will was offered for probate, and was contested on the 
 ground that it was not executed in conformity to the first and fourth 
 requisites of the statue ; because it was not subscribed by John Tonnele, 
 or signed by the witnesses at the end of it; that as the map an- 
 nexed must be regarded as a component part of the instrument, at the 
 time of its execution, and as it is written on the last sheet of the papers 
 composing the instrument, it is necessarily the end of the instrument, 
 where the subscription by the testator, and the signing by the wit- 
 nesses, to constitute it a valid will, should have been made. 
 
 Objections overruled, and will admitted to probate. The Supreme 
 Court on appeal affirmed the decree of the Surrogate. 
 
 Jewktt, J., in delivering the opinion of the court, said : 
 
 It is conceded, that if the map had been written on a sheet which 
 was so annexed as to make it the first instead of the last sheet of the 
 paper, there could have been no objection to the subscription by the 
 
4S Livingstones Monthly Law Magazine. [January, 
 
 decedent or the signing by the witnesses at the point where they are 
 made. The will is "written on four sheets, and closes as follows : " In 
 witness whereof, I have hereunto set my hand and seal, the twenty- 
 second day of October, in the year of our Lord one thousand eight 
 hundred and forty-four." At this point the testator subscribed and 
 sealed the instrument. Following this is^an attestation clause in the 
 usual form which is subscribed by three witnesses. The next sheet is 
 entirely blank, and is succeeded by a sheet on which is written, "Map 
 of the property of John Tonnele," &c. ^ 
 
 It is claimed that if such a sheet happens to be physically annexed, in 
 front of the sheet upon which the decedent begins to speak, it is then 
 deemed to be the beginning of the instrument or will ; or if so annexed, 
 and constituting the next sheet after the last sheet upon which the dece- 
 dent has come to a close in disposing of his estate, and ceases to spealc, 
 it must be deemed to be the end. 
 
 I cannot agree that such a circumstance can haye the effect to consti- 
 tute the paper referred to, the beginning or end of any instrument, in 
 the body of which reference is made to it, or its contents, whether an- 
 nexed in fact or not, if the map on file in the register's office, or a 
 reduced copy of it annexed, may be treated as part of the instrument, 
 and I think it may. (Habergham vs. Vincent, 2 Vesey, Jr., 228 ; Bard 
 vs. Seawell, 3 Burr, 1775 ; Wilkinson vs. Adams, 1 Vesey <k Beames, 
 445 ;) its contents must be incorporated and distributed in it, to the 
 extent of the several references made to it and the places where made ; 
 and thus the contents of the paper to which the instrument refers, will 
 be deemed constructively inserted before the point is reached where 
 the subscription by the decedent and signing by witnesses are made. 
 The map then becomes incorporated in the instrument subscribed and 
 signed by the testator and the witnesses. It was said by Wilson, J., in 
 Habergham vs. Vincent, that if a testator in his will refers expressly to 
 any paper already written, and has so described it, that there can be no 
 doubt of the identity, and the will is executed in the presence of three 
 witnesses, that paper, whether executed or not, makes part of the will ; 
 and such reference is the same as if he had incorporated it, because 
 words of relation have a stronger operation than any other. 
 
 I think that the subscription by the testator to the will in question, 
 as well as the signing by the witnesses, was made in strict complianiJe 
 with the statute, and that therefore the order or decree of the court be-, 
 low should be affirmed. 
 
 THE FAILURE TO PROVE PLEA OF JUSTIFICATION, IN AN ACTION FOR SLANMJB, 
 IS AN AGGRAVATION OF THE WRONG. 
 
 [Fero vs. Rusco. Court of Appeals : Comst Rep;, vol. iv., p; 162.] 
 
 The plaintiff sued the defendant for slander and recovered $260 
 damages. The plea was justification. The judge charged the jury, 
 amongst other things, that the failure to establish justification was in 
 
1853.] Condensed' Beports of American Oases. 49 
 
 law an aggravation of the slander, and that the defendant was not enti- 
 tled to any benefit from the evidence given to make out a justification, 
 if the jury believed that it failed to make out a full justification. The Su 
 preme Court refused to set aside the verdict, and the defendant appealed. 
 
 Brohson, Ch. J., delivered the opinion of the court : 
 
 When one who is sued for defamation deliberately reaffirms the 
 slander, and puts it on the records of the court by way of justification, 
 if he fail to establish the proof of his plea, he has done the plaintiff a 
 new injury which may properly be regarded as an aggravation of the 
 original wrong. When a man is called into court for charging another 
 with a crime, he ought to pause and examine before he repeats the charge, 
 and places it on record ; and if he makes a mistake in such a matter, 
 it should be at his peril, and not at the peril of the injured party. 
 
 If the plaintiff oflfers evidence which goes only part of the way to- 
 wards justification, all will agree that it should be rejected, because it 
 does not cover the whole ground, and clearly the defendant ought not 
 to gain anything by ofifering to prove more than he can, and thus get- 
 ting in evidence which would otherwise have been excluded. 
 
 (Sheppard vs. Merrill, 13 John., 475 ; Van Ankin vs. Westfall, 14 
 ib. 233 ; Andrews vs. Vanduzer, 11 ib., 38 ; Root vs. King, 7 Cowen, 
 613, andS. 0. in error, 4 Wend., 113.) 
 
 Judgment aflSrmed. 
 
 THE ACCEPTOK (eVEN FOE HONOr) IS BOUND TO KNOW THE SIGNATURE OF 
 
 DRAWER. 
 
 [GoddardM. Merchants' Bank. Court of Appeals : Comstock Rep.,voI. iv., p. 147.] 
 
 This was an appeal from the superior court, wherein the plaintifTs 
 brought their action to recover from the defendants $1,000, paid by 
 them to the defendants as acceptors for honor of a draft on the Ameri- 
 can Exchange Bank, which turned out a forgery. The American Ex- 
 change Bank were the drawees and refused to accept this draft, which 
 purported to be drawn on them by one S. H. Mann, Cashier of the 
 Canal Bank, Ohio. The plaintiffs were the correspondents of Mann 
 and Goddard; one of them, being informed that Campbell, notary, had 
 the drafb for protest, called on him on Monday, but Campbell, being 
 absent, he left his check for the amount and notarial costs, without see- 
 ing the draft, with a person representing Campbell. On the next day 
 Goddard saw the draft and pronounced it a forgery, and applied to the 
 defendants for a re-imbursement of the money, which was refused, and 
 hence this suit. The court below decided that Goddard was liable, and 
 thereupon this appeal. 
 
 Per RuGQLES, J. — Acceptance or payment of a bill of exchange or 
 check by the drawee is an admission of the drawer's signature, which 
 the drawee is not at liberty to contradict as against a bona fide holder 
 of the bill. The drawer is supposed to be the drawee's correspondent 
 and acquaintance, with whose signature he is familiar, and negligence is 
 therefore imputed to the drawee, when he pays a bill to which the 
 
 4 
 
50 Livingstones Monthly Law^Mugazine. [January, 
 
 drawer's name is forged. The duty of ascertaining whether the draw- 
 er's signature was genuine before acceptance or payment by the drawee, 
 is imposed on him for the benefit and safety of the bolder, who is enti- 
 tled to know without delay, after the presentment of the bill, whether 
 it is accepted, or. if payable at sight, whether it is paid. This know- 
 ledge is necessary to enable the holder to take immediate measures 
 against the previous indorsers and drawer, who are liable if the bill be 
 dishonored. 
 
 Such being the duty of the drawer, if be accepts he is bound to pay, 
 although the drawer's signature turn out to be forged ; and if he pays- 
 he cannot recover back his money, unless the forgery to discovered and 
 notice given immediately, or within such time as to give the holder the 
 same advantage of proceeding against the party from whom he received 
 the bill, as if it had been dishonored. The plaintiffs were not the draw- 
 eis of the bill, but they were the friends and correspondents of the sup- 
 posed drawers. They stand in no better position in regard to the 
 point in question, than if they had been the drawee ; they were equally 
 bound to see and examine the bill and to decide at their peril as to its 
 being genuine. (Price vs. Neale, 3 Burrow, 1354 ; Smith vs. Chester, 
 T. R., 654 ; Smith vs. Mercer, 6 Taunton, 76 ; Wilkinson vs. Johnson, 
 3 Barn, and Ores., 428; Cocks vs. Masterman, 9 id., 932.) 
 
 This is perhaps a hard case upon the plaintiffs, but I am of opinion, 
 that they cannot be permitted to recover without overthrowing valua- 
 ble and well settled principles of commercial law. 
 
 Bronson, Ch. J., dissented. Jkwbtt, J., concurred ; and.thereupon 
 judgment affirmed. 
 
 A. JUDGE CANNOT DIRECT K NONSUIT TO BE ENTERED AFTER THE CASE HAS 
 BEEN SUBMITTED TO THE JURY. 
 
 [Ephraim Labar vs. Nathan Koplin and Sylvester Koplin. Conrt of Appeals, Apri^ 
 1861 : Comstock Rep., vol. iv., p. 547.] 
 
 The defendants appealed from the decision of the Supreme Court, 
 affirming a judgment of a single judge in action for assault and battery. 
 The defendants severed in their defence, each pleaded not guilty, and put 
 in a further answer equivalent to son assault demesne et molliter manus 
 imposuit, in defence of his person and close. 
 
 Three grounds of error were assigned. 
 
 1st. — The court, upon the evidence, erred in refusing a nonsuit. 
 
 2d. — The court erred in not directing a verdict in favor of Sylvester, 
 which was moved for whilst the jury were out deliberating upon their 
 verdict. 
 
 3d. — ^The court erred in refusing to poll the jury, by asking them if 
 that was their verdict against each and both defendants ? 
 
 Per MuLLBTT, J. — According to the practice of the English Courts, 
 tt plaintiff cannot be nonsuited against his assent, but may insist on the 
 cause going to the jury, and thus take his chance of a verdict. With 
 
1853.] Condensed Reports of American Cases. 51 
 
 us, however, a plaintiff may be compelled to be nonsuited on trial, when 
 the evidence offered by him is clearly insufficient,to support his action, 
 there being then no question of fact to be decided by the jury. The 
 courts are the judges of the law. (Pratt vs. Hall, 13 John., 334.) 
 
 If the evidence will not authorize the jury to find a verdict for the 
 plaintiff, or if the court would set it aside, if so found, as contrary to 
 evidence, it is the duty of the court to nonsuit the plaintiff; but the 
 court " should be extremely cautious upon the subject of interfering 
 with the province of the jury," who, by the principles and plan of our 
 jurisprudence, have exclusive jurisdiction over the facts of a case. 
 (Stuart vs. Simpson, 1 Wend., 376.) The case under consideration did 
 not come within the above general rules, nor authorize the judge to take 
 it from the jury; evenif the testimony of Fox was to be considered as con- 
 flicting with that of Bogardus, this circumstance did not diminish the 
 necessity of sending the cause to the jury, whose peculiar duty was to 
 weigh conflicting testimony, and the degree of credit due to witnesses. 
 The answer to this (second) point is included in the answer given to 
 the first. There certainly was some evidence against Sylvester ; if so, 
 the judge had no power to discharge him. The rule on this subject is, 
 that in action for tort against several, if, on the conclusion of the plain- 
 tiff's case, it appears that there is no evidence againSt some of the de- 
 fendants, they may be discharged, or rather acquitted, and examined as 
 witnesses for the other defendants. This is allowed, to avoid the con- 
 sequences of an improper joinder by the plaintiff, of persons, merely for 
 the purpose of depriving the defendants of their testimony as witnesses. 
 But if there be any, even the slightest, evidence against them, they can- 
 not be discharged before the rest, and the case must go altogether to the 
 jury. (1 Phil. Ev., Dunlap's ed. 0/I8I6, p. 61 ; Brown vs. Howard, 14 
 John., 119 -jper Thompson, J., 122; Hoar vs. Clute, 15 Id., 23; Bates vs. 
 Conkling, 10 PTerei., 389; Savage, Oh. J., 392.) This practice is 
 adopted during the trial, while the judge has control over the proceed- 
 ings, and for a purpose to be accomplished on the trial. When the trial 
 ends, the object of the practice ceases. After the cAse is submitted to 
 the jury, and they have* retired to deliberate upon their verdict, they 
 have a complete jurisdiction over the facts and over their. verdict. 
 
 On the third point: The object of polling a jury is tcf ascertain if the 
 verdict presented by their foreman is their verdict, not to ask them what 
 their verdict means, nor to question them as to their intention in finding 
 it. The party has no right to dictate the manner in which a jury shall 
 be polled, or to insist on any other question being put to them than the 
 simple one whether they agreed to the verdict as presented. 
 
 There is no error in any of the decisions of the judge at the trial. 
 Judgment affirmed. 
 
52 lAvingstonh Monthly Law Magazine. [January 
 
 A SHBRDT AND HIS StTEETIES LIABLE, OK HIS OFFICIAL BOND, TO AN ACHON, IP HE 
 SEIZE PROPEETT NOT BELONGING TO DEFENDANT IN EXECUTION. 
 
 [The People exrd. Giles B. Kellogg, Admr. vs., C. Schuyler, Shff. et. al. Court 
 of Appeals, Dec, 1850 : Comstock Rep., vol. iv., p. 173.] 
 
 In this case, Schuyler, as Sheriff of the County of Eensselaer, seized, 
 by virtue of an attachment issued at the suit of one McVity, against the 
 property of one Fay, the property of one Batohellor, and detained the 
 same, notwithstanding the verdict of a jury summoned by him to de- 
 termine the owner thereof, the plaintiff, McVity, having indemnified 
 him. And this action was brought by the relator, as the administrator 
 of the estate of Batchellor, against the sureties, Batchellor having ob- 
 tained a verdict against the sheriff, but, on execution issued, a return of 
 nulla-hona was made. The defendants severally demurred, and the 
 Supreme Court held that the demurrers were well taken, and gave 
 judgment for the defendants. 
 
 The plaintiffs appealed to this court. 
 
 Gardner, J., in delivering the opinion of the court, said : 
 
 The only question is, whether the sheriff and his sureties are liable, 
 on his official bond,' for trespass. 
 
 The bond was, in form, to the people of the state. It was, in effect, 
 a security, not only to suitors who might have a direct interest in the 
 action of the sheriffj but to every citizen who might be injured by his 
 official misconduct. As a public officer, the attachment in question 
 was necessarily and lawfully delivered to and received by him. He 
 assumes to levy and draw up his inventory, as sheriff; as sheriff, he 
 rightfully summoned a jury to determine the title to the property 
 seized, and subsequently, in his official character, received an indemnity 
 and detained t"he goods in opposition to the verdict. He received the 
 attachment, therefore, not colore officii, but by virtue of his office. His 
 sureties undertook '_' that he should faithfully execute" the process. If 
 he had, " in all things," performed his duty, he would have seized the 
 goods of Fay, or returned the \vrit, instead of wTiich, he levied upon the 
 goods of Batchellor, as the property of the defendant in the attachment. 
 If he had neglected to act without some legal excuse, it would have 
 been a non-feasance ; if he had acted wrongfully in attempting to obey 
 the mandate, it would have been a mis-feasanoe, " in respect to acts 
 which he was required to perform as sheriff." The distinction is be- 
 tween a case in which a duty is imposed, at law, upon an officer, as 
 such, which he is bound, by his peril, faithfully to discharge, and one in 
 which there is no such obligation. Where the duty exists, and it is 
 neglected, or performed in an improper manner, the sureties, upon 
 principle, should be liable — otherwise, not. 
 
 That irregularities of the kind mentioned do not wholly deprive the 
 proceeding of an official character,, is manifest from the construction 
 which, in this country and abroad, has been given to statutes framed 
 for the protection of public officers, in reference to pleading, notice and 
 venue. The English statutes and our own refer to acts done virtutc 
 
1853,] Condensed Reports of American Oases. 53 
 
 officii, and yet they have uniformly been held to extend to acts of mis- 
 feasance, whether the remedy against the officer was in case or trespass, 
 (Straight vs. Gee, 2 Stark. Eep., 448 ; Eeed vs. Thompson ; Wellcr vs. 
 Toke, 9 East, 364; Morgan vs. Palmer, 2 Barn. <& Cress., 729 ; Seely 
 vs. Birdsafl, 15 John. 268, 1 Mass. Bep., 530.) 
 Judgment reversed. 
 
 AK AOREEMENT TO PAT FOR PROOUBING APPOrNTMENT TO OFTIOE 13 VOH). 
 
 (Gray t>». Hook. Court of Appeals, April, 1851 : Coiustock Rep., vol. iv. p. 449.] 
 
 The parties in this suit were candidates for the office of Inspector of 
 Flour for the city of New- York. By an agreement the defendant. 
 Hook, consented to withdraw his application for the office on condition 
 that in the event of Gray being appointed he should receive half of the 
 fees of the office. Gray was appointed, and under the condition gave 
 his note for $376 85, which he subsequently refused to pay unless 
 Hook agreed to pay half of certain expenses caused by proceedings in 
 equity, on the part of one Tappan, in regard to the said office of In- 
 spector of Flour. A written agreement to this effect was entered into 
 between the parties, and Gray now brought his suit for the recovery of 
 $284 83, which he alleged were half of the expenses caused by the 
 Tappan proceedings. The defendant, under a notice, subjoined to the 
 piea non, est factum, offered to prove the above facts ; and also that 
 the note for $376 85 was given to him by Gray, for his services as 
 Deputy Inspector ; that it passed into the hands of Ketchum, in the 
 ordinary course of business. To which testimony the plaintiff objected, 
 and the evidence was rejected by the judge who presided at the trial, 
 on several grounds, mentioned in the bill of exceptions. The jury 
 found a verdict for the plaintiff for $284 83, upon which judgment was 
 rendered in the Common Pleas, which was sustained in the Supreme 
 Court on error. 
 
 The defendant thereupon appealed. 
 
 MuLLETT, J., in delivering the opinion of the court, said: 
 
 Was the original or primary agreement between Gray and Hook, in 
 reference to procuring Gray's appointment, as offered in evidence by 
 the defendant, illegal and void ] The agreement, in its original form, 
 is not within the literal reading of the statute against buying and selling 
 offices. (3 B. 8., 696, § § 34, 35, 36.) But is it not void by the 
 principles of common law, as against public policy ? Comyn says : 
 " All contracts or agreements, which have for their object any thing 
 which is repugnant to justice, or against the general policy of the com- 
 mon law, or contrary to the provisions of any statute, are void ; and 
 whenever a contract or agreement is entered into, with a view to con- 
 travene any of these general principles, there is no form of words, 
 however artfully introduced or omitted, which can prevent courts of 
 law and equity from investigating the truth of the transaction ; for ex 
 
54 Idvingsiori's Monthly Law Magazine. [January, 
 
 turpi contractu actio non oritur, is a rule both in law and equity." ( Com. 
 on Cont. 30; Fonbl. JEq. b. I, ch. 4, % 4; Story's Uq., 296; 4 Hill. 
 424; 4 Oond. Bep., 304 ; 11 Wheat., 358.) This general principle is 
 universally recognized by the American courts, and has frequently 
 been applied, in this state,. to contracts which had for theij object the 
 perversion of the more ordinary operations of the government, such 
 as contracts to prevent fair legal competition at legal auction sales ; 
 (3 John., 29 ; 6 id., 194 ; 8 id., 444 ;) and contracts to prevent the due 
 administration of the insolvent laws. (3 Oaines, 213; 2 John., 386; 
 4 id., 410; 9 id., 295 ; 19 id., 311.) 
 
 I think the facts proved, and those offered in evidence, tended 
 strongly to the conclusion, that Gray's claim upon Hook, for one half 
 of the expenses of defending the Tappan suit, was part of the san^e 
 agreement by which he gave H«ok one half of the fees and emoluments 
 of the office of inspector ; and that such evidence should have been 
 received and submitted to the jury. If this view should be sustained, 
 the whole transaction would be reduced to this : Gray, on the perform 
 mance of an illegal parol contract, received from Hook a covenant for 
 the performance of his part of the same illegal agreement. 
 
 The change of the contract to a covenant could make no difference in 
 its legality. A seal cannot protect an illegal contract, nor prevent an 
 inquiry into the legality of its consideration. (Com. on Cont, 30; 2 
 Wilt. iJep., 341; 1 F. Williams, 156, 220; 4 John., 410; 19 id., 
 311.) 
 
 Nor did the addition of one honest dollar cure the illegality of the 
 remainder of the consideration. When the contract grows immediately 
 out of, and is connected with an illegal or immoral act, a court of jus- 
 tice will not lend its aid to enforce it ; and if the contract be in part 
 only, connected with the illegal transaction, and grows immediately 
 out of it, though it be in fact a new contract, it is equally tainted by 
 the illegality of the transaction from which it sprung. (4 Wash. C. 0. 
 Bep., 297 ; 11 Wheat., 258 ; 4 Benio, 63.) 
 
 Mr. Chitty says, the test whether a demand connected with an illegal 
 transaction is capable of being enforced at law, is, whether the plaintiff 
 requires any aid from the illegal transaction to establish his case. 
 ( Chitty on Cont., 657, and authorities there cited.) 
 
 Judgment reversed— ^new trial granted. 
 
 AN ACTION FOR SLANDER OR LIBEL DOES NOT LIE FOR WORDS USED IN A 
 PLEADINO WHEN PERTINENT AND MATERIAL. 
 
 [Garr zs. Selden and another. Court of Appeals : Oomstock's Rep. vol. iv. , p. 91 .] 
 
 Garr, an attorney, brought his action for professional services, to 
 which the defendants pleaded the general issue, and gave notice that 
 they would prove on the trial " that the plaintiff conducted the prbseou- 
 tion and defence of the several suits, and attended to the other profes- 
 sional business of attorney, &c., in the declaration mentioned, in so 
 
1853.]' Condensed Beports of American Cases. 55 
 
 careless, negligent, unskilful, undue and improper mode and manner, 
 as to render such professional services and every part thereof, ■wholly- 
 abortive and of- no value to the defendants." The plaintiff moved at 
 special term to strike these words out as false and scandalous, and the de- 
 fendant in resisting it read an affidavit made by him, in which he stated, 
 that the plaintiff had revealed confidential communications made to him 
 in his professional capacity by the defendant — that the plaintiff thus be- 
 trayed the confidence of the defendant for the purpose of assisting 
 another person who had an interest adverse to the defendant ; and that 
 the plaintiff had colluded and combined with that person to devise plans 
 to injure the defendant, &o., upon which Garr brought his action for 
 damages. The defendant demurred to the declaration and insisted that, 
 on the plaintiff's own showing, it appears he was privileged as a party 
 to a suit to make, read and place on the files of the court the affidavit 
 referred to, which contained matter relevant and material to the motion 
 which it was used to resist. But the Supreme Court decided against 
 him. 
 
 Hdrlbut, J., in delivering the opinion of the court, said : 
 The notice may have been insufficient as a pleading, being quite vague 
 and general in its statement of the defence ; but it alleged, nevertheless, 
 that which, if made out by evidenop,of particular facts, would have con- 
 stituted a good defence against a whole or part of the plaintiff's claim, 
 'fhe plaintiff raised no question as to its sufficiency, but objected to i,t as 
 false, and by his motion invited the defendant to verify it if he could. 
 Instead of a general affirmation of the truth of the notice, the defendant 
 swore to a particular fact. This may not have tended to establish the 
 truth of the entire notice, but it went to verify that part of it which 
 alleged improper and injurious professional conduct on the part of the 
 plaintiff, and hence was pertinent to the matter before the court. The 
 publication must therefore be regarded as privileged upon the facts set 
 forth in the declaration, and the judgment of the Supreme Court must 
 be reversed. 
 
 MAKEKS or PBOMISSORT NOTES GIVEN IN ADVANCE FOR PREMIUMS ON POLI- 
 CIES OF INSURANCE, THEREAFTER TO BE TAKEN, ARE LIABLE THEREON. 
 
 {Brown, Receiver of the Croton Insurance Company vs. Ciooke and Fowkes. 
 Court of Appeals, Albany, October, 1850 : Comstook Rep. vol. iv, p; 51.] 
 
 Brown, as receiver, brought this action to recover $1,000, amount of 
 one of several promissory notes made and delivered to the Croton In- 
 surance Company, previous to its insolvency, by the defendants, in ad- 
 vance for premiums on policies of insurance which they agreed to take 
 thereafter, but which they failed to do, and they therefore put in their 
 plea of no consideration. 
 
 Jewbtt, J. — In the case of Deraismes vs. Merchants' Mutual Insurance 
 Company,. (1 Comst. 371,) this court held that the note made to the 
 company in pursuance of its charter, for premiums in advance, was 
 vs^id for the whole sura for which it had been given, notwithstanding 
 
56 Livingstones Monthly Law Moffosine. [Janusiy, 
 
 the premiums on insurances actually taken, amounted to only a part of 
 the amount of such note. By the seventh section of the act to incor- 
 porate the Atlantic Mutual Insurance Company, the provisions of that 
 act are made applicable to the Croton Insurance Company, (Laws of 1842, 
 p. 261,) arid by the 12th section, in terms " for the better security of 
 its dealers," it authorizes the company to receive notes for premiums in 
 advance, of persons intending to receive its policies, and to negotiate 
 them for the purpose of paying claims or otherwise, in the course of its 
 business, &c. 
 
 It is evident that the company was authorized by said section, at any 
 time, as well previous to, as after, its organization, to increase the amount 
 of such notes ; for the clause in that section providing for compensation 
 to be paid to the makers of such notes, expressly includes " new notes 
 taken in advance thereafter," referring to notes taken for premiums in 
 advance, after the annual statement should be made by the company as 
 provided for by § 13. These notes became the property and effects of 
 the corporation, with which the plaintiff became vested as receiver, on 
 his appointment. (Verplank vs. The Mercantile Insurance Company, 
 2 Paige, 438 ; 2 B. S., 464, § 41.) This case cannot be distinguished 
 in principle from the case referred to, and its decision must be governed 
 by the decision made in that. ' 
 
 The judgment must be aflSrmed. 
 
 A JUDGMENT OF A COtIRT OF COMPETEKT JURISDICTION IS A BAR TO A SECOND 
 SUIT BETWEEN THE SAME PARTIES, IP THE ftUESTION BE THE SAME, THOUGH 
 SUBJECT MATTER BE DIFFERENT. 
 
 [Doty vs. Brown. Court of Appeals, Oct., 1850 : Comstock's Rep., vol. iv., p. 71.] 
 
 In this case, one Sisson conveyed to the plaintiff the lease of a farm 
 with the personal property thereon. , Shortly after, the defendant, a 
 constable, seized the property, by virtue of attachments against Sisson. 
 The plaintiff, claiming under the transfer from him (S.), converted to 
 his own use some portion of the property attached, and thereupon the 
 defendant brought his action in a justice's court, claiming all the pro- 
 perty ; but it appearing in evidence on the trial -that the plaintiff Doty 
 had converted only certain articles, the defendant stated that he only 
 claimed the value of these articles, and withdrew any other claim con- 
 tained in his declaration ; and he recovered $25 damages, the justice 
 adjudging, thai the bill of sale under which Doty claimed was fraudulent 
 and void as to creditors. The plaintiff thereupon brought this action to 
 reclaim the property, and the question on the trial was, whether the 
 judgment of the justice, determining that the sale to the plaintiff was 
 fraudulent and void, was a bar to the suit. It was so held by the Cir- 
 cuit and Supreme Courts, and the plaintiff thereupon appealed to this 
 court. 
 
 EuoGLBS, in delivering the opinion of the court, said : 
 
 The goods in question are not the same that were in question in the 
 
1852.] Condensed Reports of American Cases. 57 
 
 suit of Brown, the constable, against Doty. But the goods in contr»- 
 Tersy there were pai"t, and the goods now in litigation are the residue, 
 of what Brown seized, as constable, under one and the same levy. 
 Doty claimed all the goods in that suit and in this under his bill of sale 
 from Sisson, and Brown claims them all, by virtue of one and the same 
 levy, under the same executions. The question as to Doty's title is 
 identical in both suits. If the bill of sale was fraudulent and void with 
 regard to the goods claimed by him in the first suit, it must be fraudu- 
 lent and void with respect to the goods in question here. 
 
 The plaintiff Doty insists that the justice's judgment is not conclusive 
 against him in this suit, because the goods for which this suit is brought 
 are not the same goods for which the former recovery was had, and that 
 the two suits, not being for the same subject matter, the whole question 
 as to the title to the goods now in controversy is open, and unaffected 
 by the former decision. But the settled principle of law appears to be, 
 that the same point or question, when once litigated and settled by a 
 verdict and judgment thereon, shall not again be contested in any sub- 
 sequent controversy between the same parties dependicg on that point 
 or question. (Gardner vs. Buckbee, 3 Cowen, 120 ; Outram vs. More- 
 wood, 3 Mtst, 346 ; Bent vs. Sternbergh, 4 Cowen, 559.) 
 
 In each of these cases the cause of action in the second suit was dif- 
 ferent from the cause of action in the first ; but the former determina- 
 tions were held to be conclusive, because the same question was deter- 
 mined in the first suit on which the second depended. (See also Bo- 
 chaud vs. Dias, 3 Denio, 238. ) 
 
 Judgment affirmed. 
 
 AN AGENT IS LIABLE TO HIS PRINCIPALS TOR LOSS CAUSED BY HIS MISSTATE- 
 MENT, THOUGH UNINTENTIONAL. 
 
 [Clark & Co. vs. Bank of Wheeling. Supreme Court, Penn., Dec, 1851 : Stata 
 Rep., vol. v., p. 322.] 
 
 The Bank of Wheeling made remittances to the defendants, a firm in 
 New-Orleans, with directions to purchase bills on New- York or Phila- 
 delphia. The defendants purchased a bill on SpofTord, Tileston & Co. 
 of N. Y., for $3,098 77, and transmitted it for collection to Smith & Co.,' 
 also of N. Y. But instead of informing the bank of the remittance to 
 the latter firm, they, through mistake, wrote to the bank that the bill 
 had been remitted to E. W. Clarke <& Co., of Philadelphia, a distinct 
 firm from theirs. The bank drew on the Philadelphia firm, and its 
 draft for $2,500 was accepted for honor, the firm having no funds of 
 the bank, and they wrote to it on the subject. On the 17th May, the 
 bank received a letter from Smith & Co., dated the 12th, informing 
 them of the receipt by the latter of the draft in question, and that they 
 had contracted to dispose of it. On the same day the bank wrote to 
 Smith & Co., and drew a bill on them for $3,000, which was never 
 paid. Before the 16th May, Smith & Co. had collected the bill, and 
 on the 16th May, Smith & Co. were insolvent. 
 
58 Livingstones Monthly Law Magazine. [January, 
 
 A case was stated in which the amount was agreed upon in case of 
 plaintiff being entitled to judgment. Judgment was entered for the 
 plaintiff, the bank. 
 
 The opinion of the court was delivered by Lewis, J. 
 
 It is an agent's imperative duty to give his principal timely notice of 
 every fact or circumstance which may make it necessary for him to take 
 timely measures for his security. {Paley, 38 ; Deval vs. Burbridge,-4 
 W. & Ser., 306.) And if, by his neglect to do this, the principal has 
 suffered a loss, he is entitled to be indemnified by the agent. (Brown 
 vs. Arrott, 6 W. d Ser., 416.) In a case of this kind, Mr. Justice Ken- 
 nedy considers it just and reasonable that the agent should be held re- 
 sponsible _/br any loss that has happened, which possibly might have been 
 avoided, had he only performed his duty to the principal as his agent. 
 And where goods or funds are placed by the agent, in the hands of a 
 sub-agent, and the former is guilty of gross negligence, (in withholding 
 information,) it " would not be going too far to hold that the agent, by 
 his conduct, had impliedly agreed to be answerable for any loss that 
 should arise from the default of his sub-agent." (Brown vs. Arrott, 6 
 W. & Ser., 421.) 
 
 If a measure of liability so stringent be appropriate, where there is 
 only a nonfeasance, how just and necessary is its application to an act 
 of positive malfeasance. It was their duty to give information imme' 
 diately and accurately of the destination of the bill of exchange, which 
 _ had been purchased with the funds of the plaintiff; and the statement 
 that it was sent to JS. W. Clarke dt Co.^ of Philadelphia, (when in fact 
 it had been forwarded to John T. Smith & Co., of New-Tork,) was such . 
 a misrepresentation of a material fact as fully to authorize the plaintiff 
 to consider the funds still in the hands of the defendants, or in other 
 words to hold them liable for all loss occasioned by the default of Smith 
 & Ck). Until the plaintiff was advised of the remittance of the draft to 
 S. & Co., the insolvency and default of the latter stood at the risk of 
 the agent whose gross neglect and positive misstatement had deprived 
 the bank of all power to protect its own interest. The vigilance of 
 the plaintiff in drawing upon Clark & Co., for the proceeds, the moment 
 information was received that the draft was in their hands, and after- 
 wards in drawing on J. T. Smith & Co., the instant that advice was re- 
 ceived that the draft had been sent to the latter, shows that the money 
 would not have been lost by inattention on the part of the bank, had it 
 been correctly advised at the time the bill was remitted to Smith & Co- 
 
 We perceive no error in the judgment of the learned Judge of tha 
 District Court, and the judgment is therefore affirmed. 
 
1853.] Condensed Reports of American Oases. 59 
 
 AN ACQUITTAL ON A CHARGE OP SEDUCTION IS A PLEA IN BAR TO AN INDICT- 
 MENT FOR FORNICATION. 
 
 [Dinkey vs. Commonwealth. Supreme Court of Pennsylvania : Penn. State Rep., 
 
 vol. Y., p. 126.] 
 
 In this case the appellant had been indicted for fornification, to which 
 he pleaded autrefois acquit on an indictment for seduction of the same 
 female. The commonwealth demurred to the plea as insufficient in 
 law, and the court sustained the demurrer, and gave judgment of re- 
 spondeat ouster. Whereupon the defendant pleaded not guilty, was 
 tried, convicted and judgment pronounced, and thereupon error of the 
 court in sustaining the demurrer of the commonwealth and rendering 
 judgment ot respondeat ouster. 
 
 Black, C. J., in delivering the opinion of the court, said: 
 
 No man who has been guilty of a crime against society should be 
 suffered to escape on a mere technical defence, not founded in any prin- 
 ciple of natural justice or rule of public policy. But it is also true that 
 where a man has once been fairly tried, there ought to be an end of 
 the accusation forever. The right not to be put in jeopardy a second 
 time for the same cause, is as sacred as the right of trial by jury, and is 
 guarded with as much care by the common law and by the constitu- 
 tion. 
 
 Where a party is accused of a crime and acquitted by the verdict ot 
 a jury, such an acquittal will be a complete protection against any sub- 
 sequent prosecution for the same offence, provided that the first indict- 
 ment was such, that he could have lawfully been found guilty and 
 sentenced on it. This well-settled rule, whilst it shields the citizen 
 against the peril of repeated prosecutions, is broad enough for all the 
 purposes of public justice. 
 
 On an indictment for any offence below the grade of felony, which 
 includes illicit connection, and of which that illicit connection forms an 
 essential part, the defendant may be found guilty of fornication. There 
 is no rule why the same rule should not prevail in a case for seduction. 
 Fornication is included in that offeuce, as certainly as it is in adultery 
 or incest. It is as clearly implied by the word seduce as it is by any 
 word employed in an indictment for adultery. The illicit connection 
 averred in the indictment means fornication, and cannot by any amount 
 of pevverseness be supposed to mean anything else. But this is not 
 all. The indictment recited in this plea charges that the defendant did 
 debauch, deflower and carnally know the prosecutrix. This surely puts 
 it past the power of doubt, jf the plainest words in the English language 
 can do so. 
 
 Fornication then was a substantive offence charged against the plain- 
 tiff in error in the indictment for seduction. He might have been con- 
 victed of the former offence on the indictment for the latter. He was 
 therefore tried for fornication on the first indictment, and if the judg- 
 ment pronounced against him on the second be permitted to stand, he 
 must suffer for an offence of which there is conclusive evidence that he 
 
60 Livingston's Monthly Law Magazine. [January, 
 
 was acquitted before, and is twice put in jeopardy for a cause which the 
 commonwealth by the demurrer admits to be the same. 
 
 Judgment of the C!ourt of Quarter Sessions reversed. 
 
 The defendant may go, sine die. 
 
 FALSE STATEMENTS AS TO QUALITY BY A VENDOR TO a VENDEE RENDER THB 
 CONTRACT VOID, PRO TANTO. 
 
 [Price and another ss. Lewis. Supreme Court, 1851 : Penn. Rep., vol. v., p. 51,] 
 
 This was an action of debt, by Lewis against Price and Lougher, on 
 one of two promissory notes given by the defendants to plaintiff for a 
 canal boat with team and harness. The defendants pleaded no con- 
 sideration, and offered to show " that the boat was rotten in her timbers 
 and frame ; that no diligence on the part of the defendants could have 
 enabled them to discover it ; that this was well known to the plaintiff, 
 and tliat the boat was useless." This the court rejected, because there 
 was no warranty, and that a sound price did not imply a sound article. 
 The defendants then showed in evidence, among other declarations of 
 the plaintiff, that when told of its being worthless and not as he repre- 
 sented, he said he cared nothing for that; he had it off his hands. The 
 rejected evidence was again offered, and again rejected. 
 
 And thereupon error. 
 
 Per Bell,' J. — ^The evidence rejected, in connection with that re- 
 ceived, tended to show not warranty for the breach of which an action 
 ex contractu would be the proper remedy, but a fraudulent misrepre- 
 sentation by the plaintiff below of the quality of the article sold, which 
 induced the purchase at the price agreed on ; for such wrong the form 
 of action would be ex delicto, to recover damages for the tort commit- 
 ted ; (Kimmel vs. Lichty, 3 Yeates, 262 ; Jackson vs. Witherill, 7 Ser. 
 and B., 480 ; McFarland vs. Newman, 9 TTi, 55 ;) and the question 
 presented, whether the pecuniary injury thus sustained may be set up 
 in this action, as an equitable defence ^ro tanto, springing from failure 
 of consideration. 
 
 In 1 Ser. dt B., 477, Steigleman vs. JeffVies, the action was upon a 
 promissory note, given as the price of certain burr stones which the 
 plaintiff averred to be of good quality. On the trial the defendant was 
 admitted to prove by way of equitable defence that the stones were 
 not of the quality warranted. To the objection that this defence sound- 
 ed in unliquidated damages, and consequently came within the principle 
 ruled in Kachlein vs. Ealston, 1 Yeates, 571, the court answered that 
 the cause of action, which the defendant wished tosetoff, arose from the 
 sanae transaction in which the plaintiff founded his action, and the cha- 
 racter of the damages opposed no insuperable objection ; for if the 
 stones were of so bad a quality as to be wholly useless no part of the 
 sum agreed on as their price could be recovered, but if only of an 
 inferior grade, but still of some value, the amount of the verdict would 
 be determined by the price they would bring in a fair market. 
 
 Light vs. Stoevers, executors, 12 S. & B., 431, is in point as showing 
 
1853.] Condensed Reports of Amerkcm Cases. 61 
 
 that the defence offered below ought to have been referred to the jury 
 for determination. 
 
 The court below rejected the proffered proof in this case, because it 
 did not show a liiarmmiy. But we have seen this is unnecessary. Ifjt 
 tended to establish an injurious fraud perpetrated by the plaintiff on his 
 vendee in a point where the latter was not in a position to judge for 
 himself, it is enough for the purposes of a defence, which may wholly 
 or partially defeat the action, as the boat sold may turn out to be 
 wholly worthless, or only of less value than the price induced by the 
 misrepresentation. 
 
 Judgment reversed, and a new trial granted. 
 
 AN AGENT IS SOLELY LIABLE TO HIS PRINCIPAL. 
 
 [Hosenback m. Hallman. Supreme Court, Penn., Dec, 1851 : Pena. State Rep., 
 
 vol. v., p. 154.] 
 
 Hallman, the plaintiff, in the court below, sought to recover from 
 Hosenback $250, which she alleged belonged to her, and which the de- 
 fendant, acting as the agent of her deceased husband, had collected. 
 The plaintiff, who was separated, as to property, from her husband, 
 owed one McAdams |250, which she gave to her husband to pay Mc- 
 Adams, but he, with her consent, converted the money to his own use, 
 by loaning to his wife's brothers, and took their note therefor. Subse- 
 quently, he authorized the defendant, by power of attorney, to collect 
 this note. The makers were unable, at the time, to do it, and the defend- 
 ant agreed to advance the money and take their note at twelve months. 
 He paid the money and interest to the plaintiff's husband, and took 
 his receipt. The plaintiff now brought her action, and alleged that the 
 defendant collected the money and retained the same. 
 
 The defendant offered, in evidence, Hallman's receipt, which was re- 
 jected on objection. 
 
 A verdict was rendered for the plaintiff. 
 
 The defendant moved in arrest of judgment, on the ground that the 
 declaration and bill of particulars set out no cause of action. The 
 court overruled the motion, and directed judgment to be entered upon 
 the verdict. 
 
 And thereupon error. 
 
 The opinion of the court was delivered in January, 1853, by 
 
 Black, C. J. — The receipt of Henry Hallman ought to have been 
 admitted in evidence, for the following, among other reasons : 
 
 The plaintiff below had authorized Hallman, her husband, to have 
 the money until the contest with MoAdams should be ended. That 
 contest was not ended at the date of the .receipt. The defendant, in 
 paying the money to Hallman, did but place it where the plaintiff,' by 
 the express terms of her contract, authorized it to be. Under these 
 circumstances, his receipt was hers, and she was as much bound by it 
 as if she had signed it herself. 
 
62 Livingstones Monthly Law Magazine. [January, 
 
 Hosenback, in all that he had to do with the business, was the attor- 
 ney of Henry Hallman. He was bound to pay the money when he col- 
 lected it to his principal, and was under no obligation, express or im- 
 plied, to pay it to anybody else. Surely, the receipt of the only per- 
 son who had a right to demand paymept of the debt ought to be a dis- 
 charge to the debtor. 
 
 Judgment reversed, and venire facia de novo awarded. 
 
 A PROMISE MADE BY A PARTNER IS NOT BINDING ON HIS CO-PARTNERS WHEN 
 COMPOSING A NEW FIRM. 
 
 fFageley vs. Bellas. Supreme Court, 1851 : Penn. State Rep., vol. v., p. 69.] 
 
 Eeuben Fageley, of the firm of Fageley, Kase & Co., (composed of 
 himself, William Fageley, and one Kase,) agreed with the plaintiff 
 Bellas, in 1843, to deliver him a certain quantity of coal, in consider, 
 ation of the transfer to the firm of a claim against the I>anville and 
 Pottsville Rail-road Company. Fageley, Kase & Co. dissolved part- 
 nership about the close of 1843, and Eeuben and William Fageley en 
 tered into a new partnership under the firm of Reuben Fageley & Co., 
 and Bellas now brought his action of assumpsit against the latter firm, 
 and alleged that the defendants failed to deliver the coal; that tender 
 was made of the transfer by plaintiff, who is still willing, &c. The 
 summons was served on Reuben only. William did not'appear. The 
 plea was non assumpsit. * 
 
 The plaintiff offered in evidence an agreement under seal, dated 25th 
 August, 1845, signed by Reuben Fageley & Co., and Hugh Bellas, the 
 plaintiff. This paper was objected to, being under seal, and not signed 
 by both defendants, and as irrelevant ; but it was admitted, and exception 
 was talien. It was to the effect, that a settlement made on that day 
 was not to prejudice the claim of Bellas against Reuben Fageley, or 
 Reuben Fageley & Co. 
 
 The counsel for defendants asked the court to instruct the jury — 
 That any promise made by Reuben Fageley before he and William 
 entered into any partnership under the firm of Reuben Fageley & Co., 
 would not be binding upon the firm. But the court instructed the jury, 
 that " if the firm Fageley, Kase & Co. did, in the year 1843, make the 
 promise declared on, it would be binding on the firm, and all the mem- 
 bers thereof who are sued would be liable in the present action." And 
 this was the principal cause of error assigned on judgment rendered for 
 the plaintiff. 
 
 Coulter, J., in delivering the opinion of the court, said : 
 The rule that the proof and allegation must correspond is of universal 
 application in suits on contracts. Here the suit is brought against the 
 firm of William and Reuben Fageley, and the court instruct the jury 
 that a contract or promise made by a different firm will support the ac- 
 tion, merely because some of the members of Fageley & Fageley were 
 members of the firm of Fageley, Kase & Co. 
 
1853.] Condensed Reports of American Cases. 63 
 
 These two firms were so distinct and separate that they could have 
 contracted with each other, sued each other — had a different set of con- 
 tracts and liabilities, different and distinct claims and assets, and all 
 these are not to be confounded and thrown into hotchpot. It would be 
 not merely a confusion of form, but might work a confusion of sub- 
 stance and justice. It is true that each member of a firm is responsible 
 for all its engagements ; that Reuben and William Fageley are answer- 
 able for the contracts of the firm of Fageley, Kase & Co. ; but then 
 they must be pursued in a proper way, so as not to Jjreed confusion 
 and conflict among the creditors of both firms. They cannot be sued 
 as the firm of Reuben Fageley and William Fageley, partners trading 
 under the firm of Reuben Fageley & Co. In fact, the very style of the 
 suit shows that they did not contract as the firm of Fageley, Kase 
 &Co. 
 
 Judgment reversed, and venire de novo. 
 
 Declarations of a lvnatic in a lucid interval ak£ admissible as 
 
 evidence. 
 
 [Neely vs. Neely. Supreme Court of Penn., 1851 : Penn. State Uep.j vol. v., p. 227.] 
 
 In this case the plaintiff sued the defendant on a due bill, a promis- 
 sory note for |1,000, and a small balance of a book account. The 
 contest was chiefly as regarded the note for $1,000. Jane Neely, who 
 had signed the note, as subscribing witness, was insane, and under an 
 inquisition de lunatico inquirendo, had been so declared nine or ten 
 months previous to the trial. The proceedings of the inquisition were 
 read in evidence, and the plaintiff permitted to prove her handwriting. 
 The evidence of the plaintiff being closed, the defendant offered to prove 
 that Jane Neely made declaration in relation to her signature to this 
 note, since the finding of the inquisition, but at a time when she en- 
 joyed a lucid interval. The plaintiff objected, but h's objection was 
 overruled, and the defendant was permitted to prove the declaration 
 after producing some testimony, tending, in the opinion of the court, 
 to establish a lucid interval. 
 
 The declaration, as testified by the witness, was as follows : " I 
 asked her if she had heard anything of two notes in dispute, and 
 whether she had signed her name to one of them as witness. She said 
 she had not signed her name, &c." 
 
 The jury rendered a verdict for the plaintiff, for the sum of |83 08, 
 for which judgment was entered, and the plaintiff assigned error in the 
 court below, admitting the declaration of Jane Neely. 
 
 LowRiE, J., in delivering the opinion of the court, said : 
 
 In the case of Harden vs. Hays, (9 Barr., 156,) the signature of a 
 deceased attesting witness to a will, was proved, and as contradictory 
 of the evidence inferred from the attestation, the opposite party was 
 allowed to prove that the attesting witness had declared that the testa- 
 tor was not of sound mind at the time of executing the will. In the 
 
64 Livinffstori's Monthly Law Magazine. [Januorjr, 
 
 present case, the attesting witness is insane, and her signature has been 
 proved, by evidence of handwriting, as far as to admit in evidence the 
 note declared upon ; and the defendant offered to contradict the effect 
 of the evidence by proving the declaration of the attesting witness in a 
 lucid interval, that she never did attest the instrument. We discover 
 no appreciable difference in principle between the two cases 
 
 Attestation amounts to a mere declaration by the witness, that he saw 
 the instrument executed, and proof of the attestation is inferential 
 proof of this declaration ; and thus the mere declaration of a deceased 
 person is admitted as evidence. Now, it is manifestly right, that the 
 necessity which admits of such a declaration in favor of one party, as 
 to the fact of execution, should admit other declarations of the same 
 witness, in favor of the other party, as to the same fact, and as to all 
 other facts that may be inferred from it. Actori non licere debet, quod 
 reo non permitiitur. 
 
 It is entirely unimportant whether the declaration sought to be given 
 in evidence, relates to the attestation or to the execution ; for the lat- 
 ter fact is inferred from the former one, and a declaration disowning the 
 attestation impairs the inference of execution. A denial of the ante- 
 cedent involves a denial of the consequent. The declaration is not re- 
 ceived to contradict the evidence of the handwriting of the attestation; 
 but to contradict the inferred declaration as to the execution. 
 
 This is not liable to the objection of being hearsay evidence, for the 
 proof of the handwriting of a subscribing witness is a substitute for the 
 testimony of the witness, that he attested the instrument and saw it 
 executed. If he had actually sworn to these facts, his testimony might 
 have been assailed by proof that at other times he had made con- 
 tradictory statements. Much more, it would seem, might a mere de- 
 claration be met by a contradictory one. Succedit in onere, quod sub- 
 stituitur in re. 
 
 There was sufficient evidence that the witness had a lucid interval, 
 to justify the court in leaving to the .jury the finding of that fact. 
 
 Judgment affirmed. 
 
 THE HUSBAND IS ENTITLED TO A DIVORCE EEOM THE WIFE, WHO, IN THE SO- 
 CIETY OF OTHERS, TREATS HIM WITH ABSOLUTE CONTEMPT. 
 
 [Watkinson vs . Watkinson. Error to the Louisville Chancery Court : B. Monroe's 
 Law and Eq. Rep., vol. xii., p. 211.] 
 
 Watkinson, the husband, prayed for a divorce, on the ground of 
 abandonment. The defendant, by her answer and cross-bill, resisted 
 his application, and demanded a divorce herself, charging the defendant 
 with meanness, cruelty, and degrading and improper conduct. The 
 answer denied the charges, and retorted by averring light, frivolous 
 and indelicate conduct on the part of the wife, and then abandonment. 
 The court below granted the defendant a divorce upon her cross-bill, 
 and dismissed the complainant's Wll, for which error was assigned. 
 
1853.] Condkmed Beports of American Cases. 65 
 
 HisB, J., in delivering the opinion of the court, said : 
 
 The proof shows that sHe (the defendant) made it a rule, in the so. 
 ciety of others, to treat her husband not only with coldness, but with 
 absolute contempt ; and that she persisted, contrary to his request, 
 when she saw how galling and painful it was to his feelings, to receive 
 the attentions and enjoy the society of one Seymour, and thus show a 
 marked preference for him over her own husband. 
 
 Upon the whole case, the opinion is formed that complainant was 
 more entitled to relief than the defendant. The abandonment for one 
 year without sufficient cause is established by the proof, and the matters 
 that were improperly disclosed in the complainant's answer to defen- 
 dant's cross-bill, which seems to have caused the lower court to refuse 
 him relief, were drawn from him when stung and irritated by the 
 charges heaped upon him by defendant. 
 
 Decree reversed — divorce granted. 
 
 A COURT CANNOT RENDER JUDGMENT WITHOUT A JURT IM ACTIONS UPON 
 AGREEMENTS IN WHICH THE AMOUNTS ABE NOT CERTAINLY ASCERTAINED. 
 
 [Weathers vs. R. Mudd. Same vs. J. Mudd. Court of Appeals : B. Monroe's 
 Law and Eq., Kentucky Rep., vol. xii., p. 112.] 
 
 The appellees sued out attachments at- law against the appellant, 
 which were returned to the Circuit Court at Washington, and at the 
 October term, 1850, the appellant appeared and filed a notice, and 
 entered his motion to quash the levy ; and also filed a plea in abate- 
 ment, to which the appellees replied, and issue was joined. The jury 
 found for the plaintiff, but assessed no damages. Thereupon the court 
 gave judgment for the amount claimed in the attachment, and ordered 
 a sale of the attached property, ^e appellant filed his bill of excep- 
 tions, and objected to the rendition of judgment by the court, without 
 the intervention of a jury, 
 , Crenshaw, J., delivered the opinion of the court. 
 
 Had the attachments issued upon notes or obligations, for the direct 
 payment of certain sums of money, the court could have rendered 
 judgment without a jury, but upon agreements in which the amounts 
 are not certainly ascertained, he has no such right. The jury which 
 was sworn to try the issue on the plea in abatement, should have ascer- 
 tained the damages. In all cases where an issue on a plea in abate- 
 ment is found for the plaintiff, the judgment against the defendant is 
 final ; and if it be a case in which a jury is necessary to ascertain the 
 damages, and they have omitted to do so upon the t^ial of the issue, 
 according to the English practice, a venire de novo must be awarded, 
 and the omission cannot be supplied by a writ of inquiry. See 3d 
 Sanders^ Bep., side page 211, note 3. But where the issue has been 
 tried, as in this case, upon the plea in abatement, it would certainly be 
 an inconvenient and unnecessary and expensive practice to require a 
 venire de novo. It is certainly the best course, and one which com- 
 
 5 
 
66 Livingstones Monthly Law Magazine. [January, 
 
 ports more with the liberal practice in this country, being equally pro- 
 motive of the ends of justice, to require simply, where the jury have 
 omitted to ascertain the damages, that a jury to inquire of damages be 
 ordered, and not a venire de novo. 
 
 The jury having omitted to assess damages, and the court having 
 erred in not ordering a jury to ascertain the damages, and in ordering 
 a sale of the attached effects, the judgment is reversed, and the cause 
 remanded, with directions to set aside the judgment and order of sale, 
 and for further proceedings in conformity with this opinion. 
 
 EDITOEIAL DEPARTMENT- 
 
 THB THREE INNS OF COURT. 
 
 N We take the following from a discourse delivered by J . W. Wallace, 
 Esq., before the Law Academy of Philadelphia. Having very recently 
 returned from a short sojourn among our brethren of the English bar, 
 we can vouch for the truthfulness of what he so vrell describes :. 
 
 I regard it as a matter of regret that no where in the United States 
 has our profession any institutions that can supply the benefits imparted 
 in Great Britain by those venerable colleges of the law, which, through 
 so many generations, have kept the bar of England together, not only 
 with untarnished honor and elevated dignity, but in delightful fellow- 
 ship, and with the sense, and in the power of unity ! I refer, of course, 
 to their Inns of Court. Some of you have probably visited them, and 
 witnessed personally, their valuable though silent influences on the 
 profession. Others will perhaps understand what I mean if I describe 
 one of these foundations. 
 
 There are three principal Inns, situated not far from each other: 
 Gray's, Lincoln's, and The Temple. The Temple is perhaps the largest, 
 and I select it for description. It is situated in the most ancient, popu- 
 lous and busy part of London. Around the three sides of its site 
 are built connectedly, and with more or less irregularity, the con- 
 tinuous structures which make the Temple. The outside — that is, 
 the parts upon the street — are used for purposes of business ; law- 
 booksellers, stationers, and others, who supply the convenience of 
 the bar, being among the occupants. It is the inner part — around 
 and upon the square — which constitutes the resort and abodes of 
 -the profession of England. Turning away from the mighty streams 
 of business life which rolls by day and night along the Strand, and en- 
 tering through an archway that attracts no notice and reveals nothing 
 within, you find yourself, after a short walk, within the Temple Close, 
 Here, and in the neighboring Inns, is congregated the whole profession 
 of England; and here every student must enter for his education. 
 Many lawyers and judges, who are without families, live here entirely, 
 having a house or apartments, with offices and servants, more or less 
 expensive ; living exactly as each man here does, in the house he owns. 
 Some occupy " chambers" only, or " offices" as we call them — dining in 
 
1853.] Editorial Department. 67 
 
 the Temple Hall, where all students are obliged to dine. In this place you 
 find the active members of the profession, whether leaders at Nisi Prius 
 and the Courts, members of Parliament, of whom a great number are 
 always barristers, or the great law officers immediately connected with the 
 crown. Here, also, are those eminent chamber counsel whose opinions 
 settle half the concerns of London ; and those law witers, perfectly 
 known to the profession everywhere, whose voices, however, are never 
 heard in court, nor their names within. the " city." Besides these labo- 
 rious classes,., who give the place its essential impress, there are 
 many lawyers here whose professional relations hang more lightly upon 
 them ; men, often very eminent, who choose to limit the extent of their 
 professional services ; or men who find their pleasures in the literature 
 of the law — those tasteful barristers " who study Shakspeare at 
 the Inns of Court." With us this , latter class is wholly useless and 
 hardly reputable ; but in the composition of a large community like 
 these Inns, all have their proper sphere and influence : and while in 
 this place, are centered the members of a profession at once the gravest 
 and most intellectual, the keenest and most ambitious, the busiest and 
 most directly connected with the concerns of the largest city of the 
 world, a liberal and delightful air is cast upon the whole. The Temple 
 grounds, which break upon you when once within its close, are beauti- 
 ful. You are aware that the place was, many centuries ago, the resi- 
 dence of the Knight-Templars, and, like Fountains, Fetley, Tintern, 
 and other religious houses in England, it was selected and disposed by 
 its founders with comprehensive and exquisite taste. Before you lies 
 the Thames. On its opposite side, above, rise the time-honored spires 
 of Lambeth, and, in greater distance, the swell of the Surrey hills. The 
 trees, and walks, and cloistered gardens of the Temple, impress you 
 by their venerable beauty and the air of repose which they inspire 
 to everything around. " The Temple Garden" makes a scene in 
 Henry VI.,* and the student of Shakspeare will remember it as the 
 spot in which the distinctive badges (the white rose and red rose) of 
 the houses of York and Lancaster were first assumed. Here is the 
 Temple Church. An ?dea of its beauty may be formed by the fact, 
 that £70,000 have recently been expended in its repairs and 
 decoration. Its services are confined to the members of the Inn ; 
 and being thus sustained by male voices only, have a monastic 
 and peculiar air. As the church comes down from the religious 
 order of Templars, it is said to be the only one in London in 
 which no child was ever baptized. In its aisles still lie, under 
 their effigies of stone — mailed, sworded and helmeted — the Knight- 
 Templars, whose crossed legs show that they were slain in the Cru- 
 sades, and who, buried here 800 years ago, now give the Inn its 
 name. Here, too, in later times, have been buried many members of 
 the Bar — Plowden and Selden, Sir John Vaughan, Chief Justice Treby, 
 John William Smith and others — for whose memory the members of 
 the Inn have recorded their affection by enduring, monuments. The in- 
 
 ♦ Part I.— Act II.— Scene IV. 
 
68 Livingston's Monildy Law Magazine, [January, 
 
 seription of Smith's announces that his -writings had attracted the ap- 
 plause of countries beyond the Atlantic seas, From the pulpit of this 
 venerable church, Hooker and Sherlock proclaimed to the assembled 
 f*rofession of England morality yet higher than its own : and since the 
 days of Blow and Purcell, who were both its organists, the choral ser- 
 vices have been better performed than in any church in London, In 
 another building is the Inner Temple Library. The structure is not so 
 costly as that of Lincoln's Inn, on which about £60,000 have been ex- 
 pended; but the collection is rich not only in books .of law but in 
 classics, history and every sort of literature that can entertain the genius 
 and tastes of an educated and intellectual profession. — In the Great 
 Hall of the Middle Temple, a venerable structure with massive tables 
 and benches that look as if they had defied the wear of centuries, the 
 members and students of the Inn dine. The room is about sixty feet 
 high. On its richly stained windows you see the armorial displays of 
 nearly 200 of the great lawyers of ancient and modern times, including 
 among the latter those of Lord Cowper, Yorke, Somers, Kenyon, Alvan- 
 ley and Eldon. On the wainscotted walls you have the names of the 
 Readers of the Temple for more than two centuries back ; and portraits 
 of great benefactors. Here, too, the Bar assembles for occasions of 
 state and festivity, and for ancient celebrations — some very curious — 
 which are still kept up with that instinct of hereditation which belongs 
 to no country but England. 
 
 Every where about you — in short, in the names of avenues and walks, 
 in the designation of buildings, in the objects of curiosity or interest or 
 veneration, you have the names and associations of the Law before 
 you. The Profession is here in its corporate dignity and impressive- 
 ness. It has about it all those influences which Mr. Burke thought so 
 valuable in the structure of a state. It bears the impress of its name 
 and lineage, and inspires every where a consciousness of its ancient and 
 habitual dignity. The past is every where connected with the present, 
 and you feel that the Profession is an inheritance derived from forefa- 
 thers and to be transmitted to posterity. 
 
 While many of the members of the Inns are of course engaged away 
 from their Inn daily at the Courts or in Parliament, and in the excite- 
 ments and toils of business, here they always return as for a " higher 
 conversation ;" and when within the Temple close, are as completely 
 sequestered from the mighty world of London that is rolling on without 
 them, as though they were beneath the venerable shades of Oriel or 
 Christ Church, and looking upon the tranquil currents of the Isis before 
 them. 
 
 In some senses the Courts themselves are subordinate to these Foun- 
 dations. A person is admitted to the Bar, not by motion in court, as 
 with us, but by being called to the Bar by the Inn where he has studied. 
 The Inns, therefore, and not the Courts, regulate the whole subject of 
 admissions to the Bar : and having this controlling power, are in truth 
 the masters of the Courts themselves. 
 
 You will readily understand from all this, that these Inns, numbering 
 in all about 4000 persons, are complete communities, with laws and 
 customs and officers. Each Foundation is governed by a small com 
 
1853.] ' Editorial Department. 69 
 
 mittee called Benchers, selected always from the most influential and 
 eminent members of the Profession. Every member of the Bar lives 
 under restraints in all ways professional. He is surrounded by his pro- 
 fesional brethren, and guarded every where by their watchful observed- 
 ness. A controlling and valuable influence exercises itself upon his 
 professional life, and he could not lose reputation in his Inn, and remain 
 at the Bar at all. 
 
 LiABiLiTT OP Telegraph Companies for Mistakes. — A case, of 
 Edward Shields vs. The 'Washington and New-Orleans Telegraph 
 Company, was tried before the Fifth District Court, New-Orleans, 
 several weeks ago, which determined several points of much interest 
 to the community generally, and to telegraph companies and those 
 having dealings with them. The plaintifi^ sued for $164 damages, 
 arising from the incorrect transmission of a telegraphic dispatch, in which 
 the word sixty-six was substituted, in the price of oats, for fifty-six, the 
 correct number. The Company refunded the cost of the dispatch,' but 
 resisted any liability incurred by the mistake of the operator. As 
 this is the first case of the kind tried, the principles laid down by 
 fhe court are very interesting and important, as governing other cases. 
 Judge Buchanan charged directly against any liability incurred by the 
 Company for mistakes of this kind, because uncontrollable influences 
 from atmospheric causes are likely to derange the wires, and pervert a 
 telegraphic message. It is unreasonable to apply the doctrine which 
 applies to common carriers to a case like the present. The carrier is 
 responsible for the merchandise entrusted to his care, but that merchan- 
 dise has an appreciable value. The Judge says ; 
 
 " What, on the contrary, is the test of appreciation of a dispatch like 
 that which the plaintiff received in this instance from his correspondent ? 
 The dispatch read or said — oats, fifty-six ; bran, one-ten ; corn, seventy- 
 three ; hay, twenty-five. The person who sent the dispatch made no 
 explanation to the operator, and, without explanation, how could the 
 operator know whether the numbers in question referred to dollars and 
 cents or to bushels and bales ? Again, how could the operator know 
 whether the said dispatch conveyed an order to purchase or an account 
 of sales 1 And if he were bound to infer the former, what information 
 did he dispatch to convey to his mind of the extent of the order 1 The 
 meaning of the dispatch was a secret to all but the parties correspond- 
 ing. Under these circumstances, the value of the message transmitted 
 was inappreciable, and this telegraph company had no means of know- 
 ing the extent of the responsibility which ought to be involved in its cor- 
 rect transmission, upon the principles contended for by the counsel for 
 the plaintiff. 
 
 The judgment was for plaintiff to the amount of three dollars and fifty 
 cents — the cost of the message, which the Company had offered to re- 
 fund, and the costs of the court. 
 
 British Courts of Law. — Tenure of Judges. — ^Their Salary. — 
 To an esteemed Florida correspondent we reply : The Queen is in- 
 
70 Livingstones Monthly Law Magazine. [January, 
 
 and has the power of appointing, but not of removing the judges, which 
 can only be done on the address of both Houses of Parliament im- 
 peaching their good conduct. The judges thus hold their responsible 
 offices by the most independent title, being separated from all political 
 influence. The English Courts of Common Law are now organized as 
 follows : 
 
 Oourt of Queen's Bench. 
 
 Lord Chief Justice of England, (Lord Campbell,) salary £8,000, 
 
 i. e. about $40,000 
 
 Justices, (Coleridge, Weightman, Earle ftnd Crompton,) salary 
 
 of each $25,000 
 
 Court of Common Pleas. 
 
 Lord Chief Justice, (Sir John Jervis,) $35,000 
 
 Justices Maule, Cresswell, Williams and Talfourd, salary of 
 
 each $25,000 
 
 Court of Exchequer. 
 
 Lord Chief Baron, (Sir Frederick Pollock,) $35,000 
 
 Barons, (Parker, Alderson, Piatt and Martin,) salary of each. .$25,000 
 
 Courts of Equity. 
 
 Lord Chancellor.-:— Lord St. Leonard's, (Sugden,) salary .... $50,000 
 Judges of Chancery Appeal. — Sir James Knight Bruce, and 
 
 Lord Cran worth, salary of each $30,000 
 
 Master of the Eolls. — Sir John Komilly $30,000 
 
 Vicb-Chancbllors. — Sir James Turner ) 
 
 Sir R. T. Kindersley, and [• $25,000 
 
 Sir James Parker, salary of each ) 
 
 The Queen is empowered to grant annuities to judges on their retire- 
 ment from office after fifteen years' service, or in case of disability 
 from personal infirmity. The retiring allowances are as follows ; 
 
 Lord Chancellor $20,000 per annum. 
 
 Master of the Rolls 18,750 " 
 
 Judges of the Court of Appeal 18,750 « 
 
 Vice -Chancellor of England 18,750 « 
 
 The other two Vice-Chancellors : 17,500 " 
 
 Chief-Justice of Queen's Bench , 1 9,000 " 
 
 Chiet-Justice of Common Pleas 17,500 " 
 
 Chief Baron of the Exchequer 18,750 " 
 
 Puisne Judges and Barons 17,-500 " 
 
 In reducing the pound sterling to dollars in the above, we have 
 estimated the pound at $5 — a fraction above its actual value. — [Ed. 
 
1853.] Editorial Department. 71 
 
 NEW BOOKS. 
 
 Biographical Memoirs and Portraits of Distinguished Americans now living. 
 "Philosophy Teaching hy Example.'' 900 pages; 100 portraits and me- 
 moirs. By John Livingston, of the- New-Torh Bar, New-Yorh . Published 
 at 157 Broadway. For Sale by Cornish, Lamport & Go., No. 8 Parli Place, 
 Ni Y., and by all booksellers. London : 26 Bell Yard, Lincoln's Inn. 1853, 
 2 vols, royal octavo. $10. 
 
 As most of the sketches and portraits are of members of the Bar or 
 
 Bench, it is believed this work will prove a treasure to the professional 
 
 reader. 
 
 It contains the memoirs of some of those Americans now living ■whose 
 talents, energy and "enterprise, while affording an instructive lesson to 
 mankind, seem worthy of being held up as examples for emulation. A 
 knowledge of those whose substantial tame rests upon their attain- 
 ments, character and success, must exert a wholesome influence on the 
 rising generation of the American people ; while to those who have 
 arrived at a period in life not to be benefited by lessons designed for 
 less advanced age, it cannot fail to prove interesting. 
 
 Individual enterprise, which is so justly the boast of our country, is 
 strikingly exhibited in its pages. While transmitting to posterity the 
 memory of illustrious persons of the present day, it will teach us, and 
 our children, that honor and station are the sure reward of continued 
 exertion — and that, when compared to a good education, with habits of 
 honest industry and economy, the greatest wealth would be but a, poor 
 devise. 
 
 If the reader shall find in it the memoirs of many who have enjoyed 
 every .advantage which affluence and early education can bestow, he 
 may also trace the history of those who, by their own unaided efibrts, 
 have risen from obscurity to the highest and most responsible trusts in 
 the land ; "and we think it will be found that success has more generally 
 waited upon men who, in early life, were not encumbered with a 
 bountiful supply of " this world's goods." 
 
 Pope's lines are more truly applicable in our country than in any 
 other : — 
 
 " Honor and fame from no condition rise ; 
 Act well your part ; there all the honor lies." 
 
 The record of life, from an humble roof up, through the arduous 
 patlis of manhood, to wealth and station, will kindle honest ambition, 
 invigorate patriotic resolves, and cheer afresh the struggling aspirant to 
 renewed and more vigorous exertion. 
 
72 Idvinffston's Monthly Law Magazine. [Jamiaiy, 
 
 Each memoir is accompanied by the most exact and best executed 
 portrait of its subject, engraved on steel, expressly for the work, from 
 daguerreotypes. The first talent in the country has been employed on 
 the engravings; and over twenty thousand dollars having been ex- 
 pended for the portraits alone, the work is splendid as well as valuable 
 — one which will equally adorn the library or embellish the parlor. 
 It contains one hundred fine steel portraits, alone worth more than 
 the price of the book. 
 
 It is needless to descant on the extended information and delight 
 which we derive from the multiplication of portraits by engraving, or 
 on the more important advantages resulting from the study of biogra- 
 phy. Separately considered, the one affords an amusement not less 
 innocent than elegant, inculcates the rudiments, or aids the progress of 
 taste, and rescues from the hand of time the perishable monuments 
 raised by the pencil and the Daguerrean art. The other, while it is, 
 perhaps, the most agreeable branch of historical literature, is certainly 
 the most useful^in its moral effects ; stating the known circumstances, 
 and endeavoring to unfold the secret motives of human conduct, se- 
 lecting all that is worthy of being recorded, bestowing its lasting 
 encomiums and chastisements, it at once informs and invigorates the 
 mind, and warms and mends the heart. It is, however, from the com- 
 bination of portraits and biography that we reap the utmost degree of 
 utility and pleasure that can be derived from them. As, in contem- 
 plating the portrait of an eminent person, we long to be instructed in 
 his history, so, in considering his actions, we are anxious to behold his 
 countenance. So earnest is this desire, that the imagination is gener- 
 ally ready to coin a set of features, or to conceive a character to supply 
 the painful absence of one or the other. It is impossible to conceive a 
 work which ought to be more interesting than one which will exhibit 
 before our progenitors their fathers as they lived, accomp^inied with 
 such memoirs of their lives and characters as shall enable them to 
 compare persons and countenances with sentiments and actions. 
 
 Among those whose portraits and biographical memoirs it contains, 
 are the following : — 
 
 Alabama. — Ezeziel Pickens, eminent Lawyer, Judge, &c. 
 
 Arkansas. — W. P. Grace, eminent Lawyer and Planter ; Chris- 
 topher C. Scott, Associate Justice of the Supreme Court. 
 
 California. — Alfred Wheeler, United States Attorney. 
 
 Connectieut. — Lafayette S. Foster, eminent Lawyer ; Noah Pome- 
 roy, President of the Meriden Bank. 
 
 district of Columbia. — Richard S. Coxe, Member of the Washington 
 Bar. 
 
1853.] Editorial Department. 73 
 
 Oeorgia. — Joseph H. Lumpkin, Chief Justice of the Supreme Court ; 
 Lott Warren, Justice of the Supreme Court ; E. A. Nisbet, do,, do. ; 
 Daniel S. Printup, a distinguished Lawyer. 
 
 Indiana. — Horace P. Biddle, eminent Lawyer, Statesman, Author 
 and Judge ; Samuel Hall, Judge of the U. S. District Court ; Allea 
 Hamilton, President of the Fort Wayne Branch State Bank of Indiana. 
 Kentucky. — William F. Bullock, eminent Lawyer, &c. ; John P. 
 Dobyns, President of the Maysville Branch of the Farmers' Bank of 
 Kentucky ; Andrew M. January, President of the Maysville Branch of 
 the Bank of Kentucky ; George W. Norton, President of the Southern 
 Bank of Kentucky ; Henry Pirtle, Chancellor, &o. ; Archibald Dixon, 
 U. S. Senator. 
 
 LouislavM. — James M. Elam ; Zenon Labauve, eminent Lawyer 
 and Planter ; Pierre A. Best, Justice of the Supreme Court of Louisi- 
 ana. 
 
 Maine. — Timothy Boutelle, eminent Lawyer; William H. Mills, 
 Cashier of the Eastern Bank. 
 
 Maryland. — William B. Clarke, eminent Lawyer. 
 Massachusetts. — Josiah Brigham, President of the Quincy Stone 
 Bank ; Leonard Church, President of the Lee Bank ; Pliny Cutler, 
 President of the Boyleston Bank ; David Devens, President of the 
 Bunker Hill Bank, &c. ; Henry H. Fuller, eminent Lawyer and 
 Author, (deceased since the publication of his Memoir ;) John A. 
 Knowles, President of the Appleton Bank ; William Mason, Manu- 
 facturer, and President of the Machinists' Bank ;' Pliny Merrick, Judge 
 of the Court of Common Pleas ; William Parker, President of the At- 
 lantic Bank ; Willard Phillips, Author and eminent Lawyer ; Thomas 
 Whittemore, President of the Cambridge Bank, Editor, Minister of the 
 Gospel, Financier, &o. ; Alexander De Witt, M. C. 
 
 Michigan. — H. H. Emmons, eminent Lawyer and Author. 
 Minnesota. — B. B. Meeker, Associate Justice of the Supreme Court 
 of Minnesota. 
 
 Mississippi. — T. Coopwood, eminent Lawyer and Planter ; George 
 H. Gordon, eminent Lawyer and Planter ; R. Seal, eminent Lawyer 
 and Planter. 
 
 Missouri. — James B. Colt, Justice City Court, St. Louis ; John F, 
 Darby, Member of the SXXIId Congress ; Hugh A. Garland, eminent 
 Lawyer and Author. 
 
 New-Hampshire. — Richard Hazen Ayer, President of the Amoskeag 
 Bank, of Manchester ; Joseph M. Harper, President of the Mechanics' 
 Bank at Concord. 
 
 New-Tork. — S. Newton Dexter; Luther Badger, Lawyer, &c. , 
 Samuel A. Brown, eminent Lawyer; Jacob Gould, President of the 
 Farmers' and Mechanics' Bank at Rochester ; A. G. Gridley, President 
 of the Kirkland Bank ; H. J. Miner, President of H. J. Miner's Bank ; 
 Loveland Paddock, President of the Black River Bank ; Oliver Teall, 
 President of the Onondaga County Bank; Reuben Hyde Walworth, 
 the last of the New- York Chancellors ; Gilbert Dean, M. C. 
 
 North Carolina. — D. M. Barringer, William H. Battle, Robert 
 Sti-ange, Jpha A. Gilmer, Calvin Graves, eminent Lawyer and Planter. 
 
74 Livingstones Monthly Law Magazine, [January, 
 
 Ohio. — John McLean, Justice U. S. Supreme Court ; Jacob Burnet, 
 LL.D., formerly Judge, U. S. Senator, &c. ; Eueben Culver, President 
 of the Logan Branch Bank ; William Lawrence, Reporter to the Su- 
 preme Court, and eminent Lawyer; Hiram Griswold, Darius Tall- 
 madge. 
 
 Oregon. — ^Thomas Nelson, Chief Justice of Oregon Territory. 
 
 Pennsylvania. — Robert Cooper Grier, Justice U. S. Supreme Court ; 
 James L. Bowman, President of the Monongahela Bank ; John Lan- 
 des. President of the Lancaster County Bank ; William B. McCIure, 
 Emanuel SchaefTer, George Taylor. 
 
 Bhode Island. — Isaac Saunders, President of the Citizens' Union 
 Bank. 
 
 South Carolina. — Isaac W. Hayne, C. W. Dudley, N. R. Eaves, 
 eminent Lawyer and Planter; Robert H. Goodwyn, President of the 
 Bank of the State of South Carolina ; Benjamin F. Hunt, distinguished 
 Lawyer ; James L. Orr, Member of the XXXIId Congress, &c. ; 
 Angus Patterson, eminent Lawyer and Planter ; Benjamin F. Perry, 
 eminent Lawyer and Planter. 
 
 Tennessee. — Aaron V. Brown, late Governor of Tennessee, and for- 
 merly Member of Congress ; A. J! Marchbanks, Judge, &c. ; W. B. 
 Reese, Charles F. Keith, West. H. Humphreys, Gideon J. Pillow, F. 
 B. Fogg ; A. W. Overton, Judge, &c. ; John Pope, President of the 
 Memphis Branch of the Union Bank of Tennessee. 
 
 Virginia. — John C. Campbell, President of the North-Western 
 Bank of Virginia ; John W. Nash, Judge of the Circuit Court for the 
 2d Circuit ; Daniel A. Wilson, Judge of the Circuit Court for the 9th 
 Cii'cuit. 
 
 Vermont. — Samuel Prentiss, U. S. District Judge. 
 
 Texas. — Bennett H. Martin, Judge, &c. 
 
 Peru, South America. — J. Randolph Clay, Charge d' Affaires. 
 
 Th6 author states the work makes no pretensions to completeness, 
 but that a third volume is now in press, for which have been reserved 
 many of the first names in the country. 
 
 On the First day of February, 1853, will he published, price Two Dollars hoimd 
 in doth, One Dollar bound in paper, Livingston's Law Register for 1853. 
 
 It contains the post-office address of bveet Lawyeb, in the United 
 States, denotes who are practising, who have retired, and who are on the 
 Bench. Also a list of all the counties, with their shire towns ; with the 
 legal rates of interest, the penalties for usury, and the legal formS) 
 for the acknowledgment of deeds in each state, and other information 
 useful to the practising lawyer. For sale at the office of the compiler 
 and by all booksellers. Copies, bound in paper cover, will be sent by 
 mail to any part of the U. S. on receipt of $1. 
 
 It contains the names of twenty-five thousand lawyers. In a nation of 
 
1853.J Editorial Department. 75 
 
 freemen, where the government is supposed to be the expression of the 
 popular will, the influence of such a vast body, whose study leads to a 
 correct understanding of the nature, principles and machinery of the civil 
 compact, cannot be overrated. Towards forming a lofty public senti- 
 ment, a just, reasoning patriotism, and correct ideas of the duties we owe 
 to government, from none can more be required or expected than from 
 this great multitude, whose every-day pursuit is fraught with the most 
 enlarging, correcting, and humanizing tendencies. 
 
 The American lawyer, not content with the routine of courts and pro- 
 fessional services, directs his efforts to a wider field. Following the 
 path to which his position, acquirements, and tastes strongly tend, he 
 eagerly enters the political arena, searching assiduously the honors of 
 the legislative hall, with what success our history plainly testifies. 
 From the commencement of our government four-fifths of the highest 
 offices have been filled by lawyers. The bar stands high in public 
 estimation. The time has seldom been when political oflnce or influence 
 was more liberally accorded to its members. In the most important 
 trusts they are to be found. The national legislature and the executive 
 departments are filled with men whose claims to distinction, to a great 
 extent, originated in legal excellence and acquirements. The several 
 state governments are in the same hands. All the acknowledged party 
 leaders, and nearly all who are thought of as candidates for high politi- 
 cal places, have been educated in the same great school. 
 
 That the law is a profession of duplicity — that a different code of 
 morals and honor is recognized in professional practice than would be 
 allowed in the private dealings of man with man — that chicanery and 
 falsehood are not only considered allowable, but, in some measure, es- 
 sential to success, are vulgar notions not now entertained except to a 
 very limited degree. It is admitted the law does open avenues where 
 an evil-disposed practitioner may sometimes take unjust advantage ; 
 and it speaks highly for the materiel of the profession that mal-practice 
 is almost banished from the bar, and cases of undue advantage or ex- 
 tortion seldom occur. 
 
 The lawyer who prides himself in his profession cannot avoid a feel- 
 ing of complacency as he surveys its present condition in the United 
 States. Always prominent and always honored, and, as we believe, 
 more at the present time than ever before, it occupies a position and 
 wields an influence such as no other profession can for a moment aspire 
 to. Iniged, our laws being acknowledged nearly as perfect as the falli- 
 bility of human intellect will admit, the purity of our judicial tribunals 
 being unquestioned, it is but natural that the highest respeis^^nd reg^d 
 
76 Livingston's Monthly Law Magazine. [January, 
 
 should be granted to those most nearly connected with their execution— 
 to those who may be considered the true exponents of the just and 
 beneficent system of jurisprudence under which we live. No one has 
 paid a nobler tribute to " the natural guardians of the rights of the com- 
 munity," than the distinguished lawyer who said : " It is the nature of 
 the profession of the law, when pursued by congenial minds, and in ac- 
 cordance with its inherent spirit, to elevate and liberalize the social 
 principle. Those who attain eminence in that profession necessarily 
 take deep and wide views of human conduct, not by cloistered contem- 
 plation, but by living, practical observation of the motives of men, the 
 objects they pursue, and the uses of those objects. Hence result a 
 juster estimate of the real value of those things which men most ardently 
 seek and highly appreciate, and more elevated apprehensions concern- 
 ing the proportions of their worth. Hence, also, it is that men of that 
 profession are ever found in the front rank of those who devote them- 
 selves to the interests of the age, evidenced by noble exertions and per- 
 sonal sacrifices in support of the great principles upon which the rights 
 of liberty and of property depend." 
 
 The multiplied and increasing business relations between the different 
 portions of this great Republic, render an annual catalogue of the pro- 
 fession a convenient and useful manual, not only to those who are 
 engaged in the practice, but to bankers, merchants, manufacturers, insu- 
 rance companies — in short, to all who are employed in active business, 
 and have occasion to make inquiries appertaining to matters at remote 
 places in which they have no acquaintance, or who desire to conduct 
 affairs at a distance by correspondence with gentlemen of the law. 
 Every practising lawyer must perceive the utility of this list for occa- 
 sional reference, and as a most effective means for establishing a cor- 
 respondence with all points. 
 
 As the value of the law list must depend upon its correctness, the 
 purchaser is informed that the entire catalogue contained in its pages 
 has been compiled from official returns obtained from the clerks, re- 
 cording officers, and sheriffs, of the various counties. To all who are 
 familiar with undertakings of this nature, it will be evident that great 
 labor and expense have been encountered in the preparation of the list 
 of names. Every effort has been made to attain the most perfect classi- 
 fication. In the Synoptic Table are given the names of all organized 
 counties, with their respective shire towns. This Table, having been 
 prepared expressly for the work by the secretaries of the several states, 
 may be relied on as correct ; and as new counties are annually organized 
 by the legislatures of the new states, it is, probably, the only complete 
 
1853.] Editorial Department, TJ 
 
 one to be found. Opposite each county ■will be seen the number of law- 
 yers it contains. The index gives the names of the post-offices con- 
 tained in the work ; so that, by the use of the Synoptic Table and the 
 Index, the inquirer may readily find the names of the lawyers in any 
 town or county. 
 
 In the volume will be found other useful matters, not the least im- 
 portant of which are tlie various legal forms for the authentication of 
 instruments of writing in every state. To commissioners, judges, 
 county clerks, and other officers, whose duty it is to take the acknow- 
 ledgment of conveyances of real estate, these forms will be found most 
 convenient, and an observance of them will avoid much expense and 
 trouble. Insufficient certificates, made by acknowledging officers, have 
 unsettled the title to much property, and originated no inconsiderable 
 amount of litigation: Officers should remember that the forms and 
 solemnities required to pass the title to real estate, must be in confor- 
 mity with the local laws of the country in which the land is situated. 
 
 According to this work, the whole number of lawyers in the United 
 States is twenty-five thousand five hundred. Supposing that of the above 
 number 500 have retired from practice, and that the annual emoluments 
 of each practising lawyer average $1 ,000, (which, we think, is nearly cor- 
 rect,) the total income of the profession would be $35,000,000, 
 
 The number of lawyers in each state is very nearly as follows : 
 
 Alabama, 827 ; Arkansas, 309 ; Connecticut, 369 ; Delaware, 58 ; 
 District of Columbia, 69 ; Florida, 142 ; Georgia, 908 ; Illinois, 862 ; 
 Indiana, 851 ; Iowa, 303; Kentucky, 1,066; Louisiana, 700 ;• Maine, 
 559; Maryland, 577; Massachusetts, 1,132; Michigan, 490; Min- 
 nesota, 37 ; Mississippi, 694 ; Missouri, 692 ; New-Hampshire, 335 ; 
 New-Jersey, 317 ; New-Mexico, 21 ; New-York, 4,740 ; North Caro- 
 lina, 482; Ohio, 2,031; Oregon, 35; Pennsylvania, 1,848; Ehode 
 Island, 127 ; South Carolina, 512 ; Tennessee, 852 ; Texas, 638 ; Ver- 
 mont, 471 ; Virginia, 1,420 ; Wisconsin, 599 ; California, 600. 
 
 A WoED TO OUR Friends of the Legal Profession. — Livingston's 
 Monthly Law Magazine. — This journal is substituted in the place of the 
 U. S. Law Magazine, which has just closed its sixth and last volume — 
 A work well and favorably known to the profession throughout the 
 Union. It seems unnecessary to say more than that, in conducting this 
 magazine, we shall adopt such improvements as our experience of 
 several years in the editorship of that law-journal has suggested. In the 
 
78 Livingstones Monthly Law Magazine. [January, 
 
 publication of that periodical, as well as of the Law Register, from year 
 to year, the latter comprising a complete catalogue of all the members of 
 the bar, from Maine to California, we have done something for the pro- 
 fession by making its members better acquainted w,ith one another, and 
 bringing those at the most remote points into friendly and business com- 
 munication. We take pride in saying that, in the preparation of 
 these works from time to time, we have had the pleasure of corres- 
 ponding with the greater portion of the bar in this country, and have 
 become well acquainted with the wants of the practising lawyer of each 
 state. To meet these wants, Livingston's Monthly Law Magazine is 
 established; and, to the best of our ability, it shall be" made worthy of 
 the support of all, and shall be conducted in such manner as to render 
 it particularly useful and acceptable to the practitioner. 
 
 It will be a permanent publication ; each number, consisting of at 
 least sixty-four pages, will be issued punctually on the first of every 
 month, and will contain : — 
 
 First. — One fine steel-plate engraving of some distinguished lawyer, 
 with a short biographical sketch of not more than four pages in length. 
 
 Second. — One or more short original articles on some legal subject of 
 immediate interest to the practitioner. 
 
 Third. — Condensed reports of the more important cases in the 
 State and Federal Courts, and of those decided in the higher courts 
 of Great Britain, which may be of interest here, together with such 
 notes, notices, and miscellaneous legal information, as may be deemed 
 of interest to the profession. 
 
 Perhaps the most important feature will be its Condensed Reports, 
 for by these we hope to make the work of service to every lawyer who 
 has a cause on the calendar, and thus promote its circulation in every 
 part of the United States. 
 
 Many of the most important cases, of very general application and 
 influence, involving either new principles of general interest, or the 
 novel application of those already established, are passing under the 
 careful observance and discriminating judgment of the highest courts in 
 the several states, all of which are presided over by men of talents, 
 learning, and profound sagacity. But, as few lawyers have access to 
 all the various state and other reports ; and the few who have, can 
 find no time even to examine the hundred volumes now yearly issu- 
 ing from the press, — to put these cases within the reach of all, will 
 be one of the first objects of this magazine. So far as can be done 
 the most important cases, of general interest, in all the American and 
 English Reports, as they shall issue from the press, will be given in a 
 
1853.] Editorial Department, 79 
 
 condensed form. Arrangements having been made with several, State 
 Keporters to receive early sheets, and with Judges to furnish impor- 
 tant manuscript decisions, we shall also be able to supply our readers 
 with the earliest information of leading cases. 
 
 In every case such a statement of the facts of the cause shall be made 
 as will fully and accurately exemplify the decisions, and in the most 
 important cases the whole opinion delivered by the court will be given 
 in the language of the court. The condensed reports are intended to be 
 of a higher order than a mere abridgment ; the matter will not be 
 abbreviated so as to omit anything that is important, 6r which in any 
 manner forms an essential feature of the case. ■ A reference will always 
 be given to the pages of the reports from which the cases shall be 
 taken, and when each year shall he completed, a syllabus of each case 
 will be arranged in a supplemental or general index. The journal will 
 thus be made of permanent and great value. 
 
 We shall endeavor to give to the practitioner a larger amount of avail- 
 able matter, at an earlier day, in a more convenient shape, and at less 
 expense, than he can elsewhere procure. 
 
 To every practising lawyer we say, try the Law Magazine for a year, 
 and it will only be from want of ability in its editor, if you do not get 
 more than the worth of your money ; try it, and we shall never again 
 ask a similar favor, if you are disappointed or displeased : and to all 
 we may add — " Kind sir, we have labored cheerfully, but severely, 
 for your interests, and shall continue to do so ; we have printed your 
 name in the Law Register for 1853, as well as in previous issues, for the 
 common benefit and convenience of yourself, and the profession, which 
 we shall also do hereafter from year to year ; and if you consider that 
 we have any claim to your patronage, may we solicit you to send three 
 dollars and try Livingston's Monthly Law Magazine for 1853?" 
 January 1, 1853. 
 
 Terms of LiviNasioN's Monthly Law Ma&azine. — ^This magazine 
 will be published promptly on the first of every month. Each number 
 contains at least sixty-four royal octavo pages, printed in the best 
 manner, on superior paper. Twelve numbers will make a volume of 
 about eight hundred pages, for which a general index and title-page 
 will be prepared. The price of the work is three dollars a year, pay- 
 able in advance, or pour dollars if not paid until the expiration of the 
 first six months. The present number is sent by the publisher to 
 many, in order to give thenji an opportunity to become subscribers ; 
 
80 Livingstones Monthly Law Magazine. 
 
 Mid, as no other number will be forwarded, except to those who shall 
 have subscribed, eyery person desiring the work will please remit its 
 price, on receipt hereof. All moneys may be sent by mail, post-paid ; 
 and the bills of all solvent banks in the United States will be received, 
 in payment of subscriptions. All letters must be addressed to Jobk 
 Livingston, the Editor and Proprietor, 157 Broadway, New- York. 
 
 1^" Those of our friends who do not desire to be considered Sub- 
 scRiBERS need not return this number, but will please hand it over to 
 any one whom they think may wish to subscribe.- 
 
 Januarv I, 1853. 
 
 Jigf" This periodical weighs four ounces ; — ^by the new postage law 
 the postage to any part of the United States, if paid by the subscriber 
 quarterly in advance, will be only one cent a number, or three cents a 
 quarter, i. e., one half cent for the first three ounces, and one half cent 
 for every additional ounce. See extract from the law given below: 
 
 NKW POSTAGE LAW. 
 
 An act to amend the act entitled " An act to reduce and modify the 
 rates of postage in the United States, and for other purposes." 
 
 Passed March Sd, 1851. 
 Be it enacted by the Senate and JBbuse of Representatives of the United 
 States of America, in Congress Assembled, That from and after the 
 thirtieth day of September, eighteen hundred and fifty-two, the postage 
 upon all printed matter passing through the mail of the United States, 
 instead of the rates now charged, shall be as follows, to wit : Each 
 newspaper, periodical, unsealed circular, or other article of printed 
 matter, not exceeding three ounces in weight, shall be sent to any part 
 of ^e United States for one cent; and for every additional ounce, or 
 fraction of an ounce, one cent additional shall be charged. 
 
 And when the postage upon* any newspaper or perio,dical is paid 
 quarterly or yearly in advance at the office where the said periodical 
 or newspaper is delivered, or is paid yearly or quarterly in advance at 
 ■ the office where the same is mailed, and evidence of such payment is 
 furnished to the ofiice of delivery in such a maimer as the Post-Ofijce-* 
 Department shall by general regulations prescribe, one-half of said 
 rates only shall be charged. 
 
L Dif 
 
 0.. 
 
 7. 
 
 
 8. 
 
 D 
 
 9. 
 
 Ctk 
 
 10. 
 
 
 11. 
 
 
 1"2. LliMITATION OP K. 
 13. Kegister in BANKk,, 
 
 14. 
 15. 
 
 16. to ti 
 
 17. pOWb- 
 
 18. limiwt'i 
 
 19. issue of » 
 
 20. not to be d 
 
 trict. 
 not to be exei. 
 not to be intert 
 
 21. fees of, to be pa, 
 
 23. to attend at any pucw^ a. 
 
 ■ fees. 
 
 23. depositions taken before, to 
 
 and filed. 
 
 24. may be removed by judge. 
 
 25. vacancy in office of, how filled. 
 
 26. to certify point or matter arising -before,'. 
 
 27. ' .special case for opinion of court may be s 
 
 of proceedings before. 
 
 28. and parties may agree to pay money on resu 
 
 29. parties and witnesses to attend before. 
 
 30. peijury before, how punished. 
 
 31. refusal to swear or answer before, &e. 
 
 to preside at meeting of creditors. See 40. 
 
 32. Appeals and writs op error from district to circuit court. 
 
 33. from circuit to Supreme Coui't. 
 
 34. General orders in bankruptcy to be framed, rescinded, or varied by Supreme Cou 
 
 35. to be reported to Congres. 
 
 36. VOLCNTARY BANKRUPT, who may petition to be adjudged. "^ 
 
 what the petition must state. | 
 
 ■ • must have annexed a schedule of debts, list of I 
 
 creditors, and inventory of estate. I „ 
 
 37. filing such petition by, is act of bankruptcy. f°^6 P' 
 
 38. to take oath of allegiauce. I 
 death of petitioner not to discontinue proceed- ' 
 
 ingsi 41. 
 
 39. ■ Warrant in bankruptcy against estate 
 
 judge or * 
 marsh?' 
 tors t 
 
 40. 
 
 regip 
 
jr filing petition not 
 'ue proceedings. 
 
 jding 
 -id effect 
 
 son, but. 
 
 lace and manner of sale. See 115. 
 .low creditors access thereto, 
 recover debts, 
 cor's pending suits in own name, 
 jate suit, 
 je of his iftttthority to sue. 
 of debtor separate. 
 aa ordered by court 
 ai 1 .vttjiids and meetings of creditors, 
 jursements and compeQsation. 
 M arbitration, or settle controversies, 
 amoved by court for cause, 
 d removed by creditors with consent of court. 
 J resign and be discharged, 
 aoancy in office of, to be filled by court or creditors, 
 not released from accountability by resignjition or removal, 
 remaining or surviving vested with estate. 
 to convey estate to successor- 
 duties of outgoing, to be enforced by orders of court, 
 preferred crflditor ineligible as, and not to vote for. 
 ineligibiUty of, not to affect. titles made by. 
 may be punished for contempt of court, when, 
 may release bankrupt's right of redemption^ when. 101 . 
 may sell mortgage subject to creditor's right. 101. 
 to sell debts that cannot be collected. 1:0). 
 to pass his filial accounts, how. J 32. 
 
 90. Debts provable, payable presently or in future. 
 
 91 . tor goods wrojjgiE«.Hy taken by bankrupt. 
 
 ^•2. contracted as drawer, indorser, surety, or guarantor, 
 
 contingent. 
 
 for money paidfor himlpy bail, surety, or guarantor, 
 for money payable for him, not proved by payee, 
 for rent or other debt payable by him periodically, 
 for unliquidated damages on contract, or for goods taken 
 balance payable after set off. 
 ■■ balance payable, deducting value of mortgage ir pledge. 
 ■, secured by mortgage or pledge, if creditor release bis claim. 
 
 if not, not. 
 ■ived, cannot be sued for. 
 
102. Debts PRov. 
 
 103. 
 
 104. 
 
 105. 
 
 106. 
 
 107. 
 
 108. 
 
 199. 
 
 110. 
 
 111. 
 
 11)2 
 
 113. 
 
 114. 
 
 115. I 
 
 116. 
 
 be. 
 
 117. EXAMINA 
 118. 
 
 119. Bankrupt to be s 
 
 to execui. 
 
 may be com 
 130. in default, how 
 
 may amend and co. 
 
 121. wiie of, may be requ: 
 
 122. not liable to arrest dui 
 
 123. Dividend, all creditors, whose debtb 
 
 what crtditors entitled to ^ 
 
 124. not allovved. to .bail, surety, 
 
 125. first meeting of creditors to i- 
 12(). whetber any and what to be, n- 
 
 127. list of those entitled to, to he m. 
 
 128. second and final, to be declared^ a.?l 
 
 129. further to be made as often as required, 
 
 130. with, a view to, certain debts, &c., of bank . 
 
 ] 31 . already deolared.not to be disturbed by debts ,. ; 
 
 132. preparatory to final, assignee to submit accounts •.. 
 
 meeting of creditors instead 0. 
 held. 
 
 133. order of making among creditors. See 123. 
 
 134. Discharge, application for, when and how to be made. 
 
 notice to creditors to show cause why should not be grantet 
 
 135. not granted, or valid if granted, in what cases, 
 before granted, oath to he taiken by bankrupt. 
 
 136. in, case of second bankruptcy, when not to be granted. 
 
 137. shall be granted to debtor proving pay ment of all his debts. 
 
 138. creditor opposing to specify grounds of opposition in writing, 
 question of fact so presented, how tried. 
 
 139. form of. 
 
 140. does not discharge debt cheated by fraud, &p. 
 
 does not release any person lia.ble for, game debt with bankrupt^ 
 
 141. not to be granted to certain debtors;, unless<,&'c; 
 
 142. duly- grouted, releases all debts, &o., and may be pleaded in bar of i 
 
 for. 
 certificate of, conclusive 'evidenee of. 
 
 143. validity bf,' may.be contested.- w,j.tl}ie two lyears, by whom, 
 application to contest, bow to be made. 
 
 144. notice of such application to be given bankrupt, 
 set asi(|e,in whfit cases. , '. 
 sustained' in what cases. 
 
 145. Preference of creditor within four months before act of b 
 
 146. Payment, &c., within six months before act of bankruptcy 
 
 147. Contract, &c., to induce creditor not to oppose disehargr 
 
nds, and dduble tlit 
 
 atod. 
 a and 
 
 iu till order 
 
 »pon issued. See 39. 
 ■blnntary bankruptcy. 
 -Inventory of estate as re- 
 
 jfved with copy by delivery of 
 
 schedule and inventory to bo prepared 
 
 ,or failing to appear, other creditor may 
 
 estate of, nominated by creditors maybe sub- 
 stituted for assignee to act under committee of 
 creditors. 
 
 court to confirm the arrangement. 
 
 estate to be conveyed and delivered to, on filing 
 creditor's consent. 
 
 proceedings by, after consent, to bind all creditors. 
 
 court, by its orders, to effectuate arrangements. 
 
 .settlement of estate by, to be deemed proceeding 
 in bankruptcy. 
 
 to have rights and powers of assignee. 
 
 on motion of, court to summon and examine bank- 
 rupt and others. 
 
 to compel attendance and pro- 
 duction of books and papers. 
 
 has like right to discharge, as voluntary bankrupt. 
 
 regular proceeding against, to be resumed, in what 
 cases. 
 
 time elapsed in proceeding against, by trustee and 
 committee not counted. 
 i69. Misdemeanor for debtor or bankrupt to attempt to defeat the law. 
 
 170. Extortion forjudge of other officer to take any fee not allowed by law. 
 
 171. Felony to forgo signature of judge or other officer, &c. 
 172, 175. Fees and expenses of register generally. See 21. 
 
 '''. tor services under section 5. 
 
 of assignee. See 77. 
 of messenger, to bo paid by assignee, 
 tariff of, may bo presented, 
 meaning of. 
 nutation of. 
 
 -• take effect, and when petition under to be filed. 
 
BANKRUPT 
 
 a register to attend at any place ^yi 
 of hearing such voluntary applicatioij 
 opposed, ,of' attending any nieeting o. 
 propf of debts, and, generally, fpr the p.. 
 or oiher proceedings under this act, 
 incidental expenses of such register, and oi j.ny ciei 
 attending him, incurred in so acting, shall be settled vy . 
 in accordance with the rules prescribed under the tenth section 
 this act, and paid out of the assets of the estate in respect of w? 
 such register has so acted ; or if there be no such assets, or if 
 assets shall -be insufficient, then sUch expenses shall form a p' 
 the, costs in the case or cases in which the register shall have 
 in such journey, to be apportioned by the judge;] and such re 
 so acting, shall have and exercise all powers, except the pc 
 commitment, vested in the district court for the summoning ; 
 amination of persons or witnesses, and for requiring the pro^ 
 of books, papers, and documents. 
 
 23. 
 
 Provided, cdwdys, That all depositions of persons and witnfess 
 taken before said register, and all acts done by him, shall be rediic' 
 to writing, and be signed by him, and shall be filed in the clerl 
 office as part of the proceedings. 
 
 24. 
 
 Such register shall be subject to removal by the judge of the 
 district court; 
 
 25. 
 
 And all vacancies occurring by such removal,. or by resignation, 
 change of residence, death or disability, shall be promptly filled by 
 other fit persons, unless said court shall deem the continuance of the 
 particular office unnecessary. 
 
 26. 
 
 SECTION SIX. 
 
 And be it furi/ier enacted, That any party shall, during the pro- 
 ceedings before a register, be at liberty to take the opinion of the 
 district judge upon any point or matter arising, in, the course of such 
 proceedings, or upon the result of such proceedings, which shall be 
 stated by the register in the shape of a short certificate to the judge, 
 who shall sign the same if he approve thereof; and such certificate'', 
 so signed, shall be binding on all the parties to the proceeding; but 
 every such certificate may be discharged or varied by the judge at 
 chambers or in open court. 
 
 27. 
 
 In any bankruptcy, or in any other proceedings within the juris- 
 diction of the court, under this act, the partjeg concerned,; or sub- 
 
LAW, IS&t. 
 
 at any stage of the proceedings, by 
 
 questions in a sp«tJiBl case for the 
 
 jiidigment of the court shall be final, 
 
 i in such special case that either party 
 
 , an appeal is allowed by this lact. 
 
 28. 
 
 I'e parties may also, if they think fit, agree itbat upon; the qjlestion 
 'flstjons raised by such special case beiug .finally dfeoide^ a sum 
 '.ey, fixed by the parties, of to he ascertained by th6 couirti, or 
 manner as the court may direct, or any praperitiy,; or the 
 of .any dieputed debt or dlaira, shall be paid, delisrened, or 
 red by one of such parties to the other of thamifeitheri with 
 ;iut costs. 
 
 29. 
 
 SECTION SEVEN. 
 
 Ar^ be it further enacted, That parfties and witnesses .summcinied 
 
 fore a register shajll be bound to: attend ii> pufsEance of stioh sum- 
 
 ns at the place and the time designated therein, and shall be en- 
 
 ed to protection, and be liable to process of contemipt in like 
 
 inner as parties and witnesses are now liable thereto in case of 
 
 efault in attendance under any writ of subpoena. 
 
 30. 
 
 And all persons wilfully and corruptly swearing or affirming falsely 
 before a register shall be liable to all the penalties, punishments, and 
 consequences of perjury. , . 
 
 31. 
 
 If any person examined before a register shall refuse or decline to 
 answer, or to swear to or sign his examination when taken, the 
 register shall refer the matter to the judge, who shall have power to 
 order the person so acting to pay the costs thereby occasioned, if 
 such person be Compellable by law to answer such quesUito or to 
 sign such examination, and such person shall also be liable to be 
 punished for contempt. 
 
 32. 
 
 SECTION EIGHT. 
 
 And^be it further enaxited, That appeals may be tabe« from the dis- 
 trict to the circuit courts in all cases in eqwity, and writs of error 
 may be allowed to said circuit courts from said district courts in cases 
 at law under the jurisdiction created by this act when the debt or 
 damages claimed- amount to'mora than five ■hun'dred dollars; and any 
 supposed creditor, whose claim is wholly or in part rej«dted, or an 
 
BANEBWT 
 
 assignee who is dissatisfied with th 
 
 peal frpni the decision, of the distric 
 
 the s£(,me district; but no appeal shai. 
 
 the district to the circuit' cOurt iniless i 
 
 thereof to the clerk of the- district co 
 
 record of the proceedings, and also to thtj asai^.. 
 
 the case may be, or to the defeated party in equity, ^v... 
 
 after the entry of the decree or decision appealed from. 
 
 'yhe appeal shall be entered at the term of the circuit court v 
 sh,airbe first held within and for the district npxt after the'e- 
 tdon of ten days from the time of clairning the same . 
 
 But if the appellant in writing waives his appeal before an-> 
 sion t'hereon, proceedings may be had in the district court ? 
 appeal. had been taken. 
 
 And no appeal shall be allowed unless the appellant, at t 
 of claiming the same, shall give bond in manner now reqi . 
 kw in cases of such appeals. 
 
 No writ of error shall be allowed unless the party claiming it shall 
 comply with the statutes regulating the granting of such writs. 
 
 SECTION N-ISTE. 
 
 And be it further enacted, That in cases arising under this" act dl. 
 appeal or wjcit of error shall be allowed in any case from the circuit 
 court-s to the Supreme Court of the United States, unless the matter 
 in dispute in sUoTi case shall exceed two thousand dollars. 
 
 34. 
 
 SECTION TEN. 
 
 And be it further enacted, That the justices of the Supreme Court 
 of the United States, subject to the provisions of this act, shall fl^me 
 GENERAL OEDERS for the following purposes — 
 
 For regulating the practice and procedure of the district courts in 
 bankruptcy, and the several' forms of petitions, orders, and other 
 proceedings to be used in said courts in all. matters under this act; 
 
 For regulating the duties of the various offices of said court ; 
 
 For regulating the fees payable and the charges and costs to be 
 allowed, except such as are established by this act or by law, with 
 respect to all proceedings in bankruptcy before said, courts, not ex- 
 ceeding the rajte of fees now allowed by law. for similar services in 
 other proceedings; 
 
 For regulating the practice, and procedure upon appeals; 
 
 For regulating the filing, custody, and inspebtion of records; 
 
 And generally for carrying the provisions of this aet into effect; 
 
 After such general orders shall have been so framed, they or any 
 of them may be res,cinded or varied, and other general orders may 
 be franked in manner aforesaid: 
 
.' LAW. 1867. 
 
 35. 
 
 so framed shall, from time to time, by 
 Court, be reported to Congress, with 
 justices may think .proper 
 
 36. 
 
 SECTION ELEVEN. 
 
 ■id be it further enacted, That if any person residing within the 
 Hction of the United States, OAving debts provable under (his 
 .leeding the amount of three hundred dollars, shall apply by 
 n addressed to the judge of the judicial district in which such 
 has resided or carried on business for the six months next 
 lately preceding the time of filing such petition, or, for the 
 . period during such six months, setting forth his place o/resi- 
 u.Mce, his inability to pay aJl his debts in full, his loillingness to surren- 
 der all his estate and effects for the benefit of his cred,it6rs, and his desire 
 to obtain tJie benefit of this act; 
 
 And shall annex to his petition a schedule, verified by oath before 
 • he court or before a register in bankruptcy, or before one of the 
 commissioners of the circuit court of the United States, containing a 
 uU and. true statement of all his debts, and, as far as possible, to 
 whom due, with the place of residence of each creditor, if known to 
 the debtor, and if not known the fact to be so stated, and the sum 
 due to each creditor; also the nature of each debt or demand, whether 
 founded on written security, obligation, contract, or otherwise, and 
 also the true cause and consideration of such indebtedness in each 
 case, and the place where such indebtedness accrued, and a statement 
 of any existing mortgage, pledge, lien, judgment, or collateral or other 
 security given for the payment of the same; 
 
 And shall also annex to his petition an accurate inventoky, verified 
 in like manner, of all his estate, both real and personal, assignable 
 under this act, describing the same and stating where it is situated, 
 and whether there are any, and, if so, what encumbrances thereon; 
 
 37. 
 
 The filing of such petition shall be an act of bankruptcy, and 
 such petitioner fhall be adjudged a bankrupt. 
 
 38. 
 
 Provided, That all citizens of the United States petitioning to be 
 declared bankrupt, shall, on filing such petition, and before any pro- 
 ceedings thereon, take and subscribe au oath of allegiance and fidelity 
 to the United States, which oath shall be filed and recorded with 
 the proceedings in bankruptcy. 
 
 And the judge of the district court, or if there be no opposing 
 party, any register of said court, to be designate^ 'sy the jud^e , s-haiU 
 
BAISKBUPT LAW, 1867. 15 
 
 forthwith, if he be satisfied that the debts due from the petitioner 
 exceed three hundred dollars, issue a wakbant, to be signed by such 
 judge or register, directed to the marshal of said district, authorizing 
 him forthwith, as messenger, to publish notices in such newspapers as 
 the warrant specifies; to serve written or printed notice, by mail or 
 personally, on all creditors upon the schedule filed with the debtor's 
 petition, or whose names may be given to him in addition by the 
 debtor, and to give such personal or other notice to any persons con- 
 ceined as the warrant specifies, which notice shall state: 
 
 First. That a warrant in bankruptcy has been issued against the 
 esiate of the debtor. 
 
 Second. That the payment of any debts, and the delivery of any 
 property belonging to such debtor to him or for his use, and the 
 transfor of any property by him, are forbidden by law. 
 
 Third. That, a meeting of the creditors of the debtor, giving the 
 names, residences, and amounts, so far as known, to prove their 
 debts and choose one or more assignees of his estate, will be held at 
 a court of bankruptcy, to be holden at a time and place designated 
 in the warrant, not less than ten nor more than ninety days after the 
 issuing of the same. 
 
 40. 
 
 SECTION TWELVE. 
 
 And be it further enacted, That at the meeting held in pursuance of 
 the notice one of the registers of the court shall preside, and the 
 messenger shall make return of the warrant and of his doings there- 
 on; and if it appears that the notice to the creditors, has not been given 
 as required in' the warrant, the meeting shall forthwith be adjourned , 
 and a new notice given as required. 
 
 41. 
 
 If the debtor dies after the issuing of the warrant, the proceedings 
 may be continued and concluded in like manner as if he had lived. 
 
 42. 
 
 SECTION THIRTEEN. 
 
 And he it further enacted, That the creditors shall, at the first meet 
 ing held after due notice from the messenger, in presence of a regis- 
 ter designated by the court, choose one or more assignees of the es- 
 tate of the debtor; the choice to be made by the greater part in value 
 and in number of the creditors who have proved their debts. 
 
 : 43. 
 
 If, no choice, is made by the , creditors at said meeting, the judge, 
 or if there be no opposing interest, the register, shall appoint one or 
 more assignees. 
 
 ; 44. 
 
 If an assignee, so chosen or appointed, fails within five days to 
 express in writing his acceptance of the trust, the judge or register 
 may fill'the' vacancy. 
 
16 BANKRUPT iiAW, 1667. 
 
 45. 
 All elections or. appoiotmeots of assignees shall be anbjfect to tiie 
 approval of the jadge; and when in hisr |tt^Ba«htit is fw aay cause 
 needful or expedient, be may appoint additioimt assignees, ut ordbr 
 a new election. 
 
 46. 
 
 The judge at any time'.may, and, upon the request in writing of any 
 creditor who has proved his claim, shrfl riequire the .as^gnee to give 
 good and sufficient bond to the United States with a condition for the 
 faithful performance and dischafge of his duties. 
 
 47. 
 
 The bond shall be approved by the judge or register by his in- 
 dorsement thereon, shall be filed with the record of the case, and in- 
 ure to the benefit of all creditors proving their claims, and may be 
 prosecuted in the name and for the benefit of any injured party. 
 
 48. 
 
 If the assignee fails to give the bond within such. time aa the: judge 
 orders, not exceeding ten daj's after notice to him of such order, the 
 judge shall remove him and appoint another in his place. 
 
 49 
 
 SECTION POURTEEX. 
 
 And he it further enacted, That as soon as said assignee is appointed 
 and qualified, the judge, or where there is no opposing interest, the 
 register, shall, by an instrument uHd'er his hand, assiJgn and convey 
 to the assignee all the estate, real and personal, of the bankrupt, with 
 all his deeds, books, and papers relating thereto, and such assign- 
 ment shall relate back to the commencement of said proceedings in 
 bankruptc)', and thereupon, by operation of law, the title to .ajl siiA prop- 
 erty and estate, both reial and personal, shall, vest in said assigned, al- 
 though the same is then attached on mesne process as the property 
 of the debtor, and shall dissolve any such attachment made within 
 four months next preceding the cotiimencement of said proceedings: 
 
 50. 
 
 Provided, hotvever, That there shall be excepted from the opera- 
 tion of the provisions of this sectioin — 
 
 The necessary bouseheld and kitchen fiirniture, and such other 
 articles and necessaries of such bankrupt as the said assignee shall 
 designate and set apart, having reference in the amount to the family, 
 condition, and circumstances of 1;h«' bankrupt, bat Altegptiler not to 
 exceed in value, in any case, the sum cit fisre hundred tJbWferS; 
 
 And also the wearing apparel of such bankrupt, and ibat of his 
 wife and children: 
 
 And the uniform, arms, andequi^mfin^.oi'ftsiy ^qpsoq wbo'is.Qr has 
 been a goldier in the militia,or m the.eer»i©S;<rf'^r©aiwte(i Stotoej 
 
 And such other property as now is, or hereaftw; ebtdlbe esatiBptod 
 
BANKBUPT LAW, ie«7. i7 
 
 from attachment or seizure, of lenjyion eMfeOtttion by the laws of the 
 Cnited States; , " ■ ■ .' '■' 
 
 And BUch other prdpflrtty not iooltidsd in tbe^ifdregoiiig exceptions 
 as is exempted from levy and sale upon execution or other process or 
 order of any court by the laws of th* State in which the bankrupt Liks 
 bis domicile at the time of the commencement of the proceedings iu 
 bankruptcy, to a;n amount ifve>t esefeed'i'n*' tllftt allt)i«red by such State 
 exemption laws in force in the year yighf««if hundred ahd sixty-four: 
 
 51. 
 
 Provided, That the foregoing e*e6ptioia shall opemte as a limita- 
 tion upon the conveyaa<ie of the jDfdx^tsfty tff the bankrupt to his as- 
 signees. 
 
 52. 
 
 And in no cas3 shall the property liereby excepted pass to the as- 
 signees, or the title 6f the bankrupt thereto be impaired or affected 
 by any of the provisioits 'of thiis act. 
 
 58. 
 
 And the determination of the .stsmgnee iu the matter shall, on ex- 
 ception taken, be subject to the final decision of the said court: 
 
 54. 
 
 And provided further, That no mortgage of any vessel or of any 
 other goods or chattels, made as security for any debt or debts in 
 good? faith and for present considerations and otherwise valid, and 
 duly recorded, pursuant to Any statute of the United States or of any 
 State, shall be invalidated or affected hereby. 
 
 55. 
 
 And all the property conveyed by the bankrupt iu fraud of his 
 creditors: 
 
 All rights in equity, choses in action, patents and patent rights and 
 and copyrights; 
 
 All debts due him, or any person for his use, and all liens and se- 
 curities therefor; 
 
 And all his rights of action for property or estate, real or personal, 
 and for any cause of action which the bankrupt had against any 
 person arising from contract or fromthe unlawful taking or detention, 
 or of injury to the property of the bankrupt, and a;ll his rights of re- 
 deeming sUch property or estate, -tvith, the lilie right, title, power, 
 and authority to sell, manage, dispose of, sue for,' and recover or de- 
 fend the same, as the bainkriipt might of could have Jjad if no assign- 
 ment had been made, sJiaU, in virtiie of the adjud,ic6.tion of tanJcruptcy 
 and the appointment of his assignee,, he at once vested in such assignee. 
 
 56. 
 
 Anddie may.sue for and recover the- sai^d ^fttatie', id'SMs, atod effects 
 and'm'aypros&'cutfe anddef-eMd'-sJIl'Suits atlai** 'or in equity, pending 
 
18 BANKEUPT LAW. 1867. 
 
 at. the time of the adjudication of bankruptcy, in which such bank- 
 rupt is a party in his own name, in the same manner and with the 
 like effect as they might have been presented or defended by such 
 bankrupt. 
 
 57. 
 
 And a copy, duly certified by the clerk of the court, under the 
 seal thereof, of the assignment made by the judge or register, as the 
 case may be, to him as assignee, shall be conclusive evidence of his 
 title as such assignee to take, hold, sue ibr, and recover the property 
 of the bankrupt, as hereinbefore mentioned;' but no property held by 
 the bankrupt in trust shall pass by such assignment, C5, 73. 
 
 58. 
 
 No person shall be entitled to maintain an action against an assignee 
 in bankruptcy' for anything done by him as such assignee without 
 previously giving him twenty days' notice of such action, specifying 
 the cause thereof, to the end that such assignee may have an oppor- 
 tunity of tendering amends, should he see fit to do so. 
 
 59. 
 
 No person shall be entitled, as against the assignee, to withhold 
 from him possession of any books of account of the bankrupt, or claim 
 any lien thereon. 
 
 60. 
 
 And no suit in which the assignee is a party shall be abated by his 
 death or removal from office, but the same may be prosecuted and de- 
 fended by his successor, or by the surviving or remaining assignee, 
 as the case may be. 
 
 61. 
 
 The assignee shall have authority, under the order and direction of 
 the court, to redeem or discharge any mortgage or conditional con- 
 tract, or pledge or deposit, or lieu upon any property, real or personal, 
 whenever payable, and to tender due performance of the condition 
 thereof, or to sell the same subject to such mortgage, lien, or other 
 encumbrances. 
 
 62. 
 
 The debtor shall also, at the request of the assignee and at the ex- 
 pense of the estate, make and execute any instruments, deeds, and 
 writings which may be proper to enable the assignee to possess him- 
 self fully of all the assets of the bankrupt. 1 19. 
 
 63. 
 
 The assignee shall immediately give notice of his appointment, by 
 publication at least once a week for three successive weeks in such 
 newspapers as shall for that purpose be designated by the court, due 
 
BANKEUPT LAW, 1867. 
 
 19 
 
 regard beiog had to their general circulation in the district or in that 
 portion of the district in which the bankrupt and his creditors shall 
 reside. 
 
 64. 
 
 And shall within six mouths cause the assignment to him to be re- 
 corded in every registry of deeds or other .office within the United 
 States where a conveyance of any land owned bj' the bankrupt ought 
 by law to be recorded. 
 
 65. 
 
 And the record of such assignment, or a duly certified copy thereof, 
 shall be evidence thereof in all courts. 57. 
 
 66. 
 
 SECTION FIFTEES. 
 
 And he it further enacted, That the assignee shall demand and re- 
 '- ceive from any and all persons holding the same all the estate assigned, 
 or intended to be assigned, under the provisions of this act. 
 
 67. 
 
 And he shall sell all such unencumbered estate, real and personal, 
 which comes to his hands, on such terms as he thinks most for the 
 interest of the creditors. 115, 130. 
 
 68. 
 
 But upon petition of any person interested, and for cause shown, 
 the court may make such order concerning the time, place, and man- 
 ner of sale as will, in its opinion, prove to the interest of the credi- 
 tors. 
 
 69. 
 
 And the assignee shall keep a regular account of all money received 
 by him as assignee, to which every creditor shall, at reasonable times, 
 have free resort. 
 
 70. 
 
 SECTION SIXTEEN. 
 
 And bs it further enacted, That the assignee shall have the like rem- 
 edy to recover all said estate, debts, and effects in his own name, as 
 the debtor might have had if the decree in bankruptcy had not been 
 rendered and no assignment had been made. 
 
 71. 
 
 If at the time of the commencement of proceedings in bankruptcy 
 an action is pending in the name of the debtor for the recovery of a 
 debt or other thing which might or ought to pass to the assignee by 
 the assignment, the assignee shall, if he requires it, be admitted to 
 prosecute the action in his own name, in like manner and with like 
 effect as if it had been originally commenced by him. 
 
20 BANKRUPT LAW, 1867. 
 
 72. 
 
 No suit pending in the name of the assignee shall be abated by his 
 death or removal; but upon the motion of the surviving or remaining 
 or new assignee, as the case may be, he shall be admitted to prose- 
 cute the suit in like manner and with like effect as if it had been 
 originally commenced by him. 
 
 73. 
 
 In suits prosecuted by the assignee a certified copy of the assign- 
 ment made to him by the judge or register shall be conclusive evi- 
 dence of his authority to sue. 67, 65. 
 
 74. 
 
 SECTION SEVENTEEN. 
 
 And be it further enacted, Thdt the assignee shall, as soon as may 
 be after receiving any money belotiging to the estate, deposit the 
 same in some bank in his name as assignee, or otherwise keep it dis- 
 tinct and apart from all other money in his possession; and shall, as 
 far as practicable, keep all goods and effects belonging to the estate 
 separate and apart from all other goods in his possession, or designa- 
 ted by appropriate marks, so that they may be easily and clearly dis- 
 tinguished, and may not be exposed or liable to be taken as his prop- 
 erty or for the payment of his debts. 
 
 75. 
 
 When it appears that the distribtition of the estate may be delayed 
 by litigation or other cause, the court may direct the temporary 
 investment of the money belonging to such estate in securities, to be 
 approved by the judge or a register of said court, or may authorize 
 the same to be deposited in any convenient bank upon such interest, 
 not exceeding the legal rate, as the bank may contract with the as- 
 signee to pay thereon. 
 
 76. 
 
 He shall give written notice to all known creditors, by mail or 
 otherwise, of all dividends, and sijch notice of meetings, after the 
 first, as may be ordered by the court. 
 
 77. 
 
 He shall be allowed, and may ret&,in out of money in his hands, all 
 the necessary disbursements made by him in the discharge of his 
 duty, and a reasonable compensation for his services, in the discre- 
 tion of the court. 175. 
 
 78. 
 
 He may, under the direction of the coui't, submit any controversy 
 arising in the settlement of demands against the estate, or of debt's 
 due to it, to the determination tif larbiti'atbi-s, td b,e chosen by him 
 and the other party to the controversy, aud may, tinder such direc- 
 
BANKEUPT LAW, 1867. 
 
 21 
 
 tion, compound and settle any such controversy, by agreement with 
 the other party, as he thinks, proper and most for the interest of the 
 creditors. 
 
 79. 
 
 SECTION EIGHTEEN. 
 
 And he it further enacted, That the court, after due notice and hear- 
 ing, may remove an assignee for any cause which, in the judgpient 
 of the court, renders such removal necessary or expedient. 
 
 80. 
 
 At a meetipg CE^lled by order of the court in its discretion for the 
 purpose, or which shall be called upon the application of a majority 
 of the creditors in number and value, the creditors may, with con- 
 sent of [the] court, remove any assignee by such a vote as is here- 
 inbefore provided for the choice of g,ssignees. 
 
 81. 
 
 An assignee may, with the consent of the judge, resign his trust, 
 and be discharged therefrom. 
 
 82. 
 
 Vacancies caused by death or otherwise in the office of assignee 
 may be filled by appointment of the court, or at its discretion, by an 
 election by the creditors, in the manner hereinbefore provided, at a 
 regular meeting, or at a meeting called for the purpose, with such 
 notice thereof in writing to all known creditors, and by such person 
 as the court may direct. 
 
 83. 
 
 The resignation or removal of an assignee shall in no way release 
 him from performing all things requisite on his part for the proper 
 closing up of his trust and the transmission thereof to his successors, 
 nor shall it affect the liability of the principal or surety on the bond 
 given by the assignee. 
 
 84. 
 
 When, by death or otherwise, the number of assignees is reduced 
 the estate of the debtor not lawfully disposed of shall vest in the re- 
 maining assigijee or assignees, and the persons selected to fill vacan- 
 cies, if any, with the same powers and duties relative thereto as if 
 they were originally chosen. 
 
 85. 
 
 Any former assignee, his executors or administrators, upon request, 
 and a,t the expense of the estate, shall make and execute to the new 
 assignee all deeds, conveyances, and assurances, and do all other 
 lawful acts requisite to enable him fo recover and receive all the 
 estate. 
 
22 BANKRUPT LAW, 1867. 
 
 86. 
 
 And the court may make all orders which it may deem expedient 
 to secure the proper fulfilment of the duties of any former assignee, 
 and the rights and interests of all persons interested in the estate. 
 
 87. 
 
 No person who has received any preference contrary to the pro- 
 visions of this act shall vote for or be eligible as assignee. 
 
 But no title to property, real or personal, sold, transferred, or con- 
 veyed by an assignee, shall be affected or impaired by reason of his 
 ineligibilitv. 
 
 89. 
 
 An assignee refusing or unreasonably neglecting to execute an in- 
 strument when lawfully required bj' the court, or disobeying a lawful 
 order or decree of the court in the premises, may be punished as for 
 a contempt of court. 
 
 90. 
 
 SECTION NINETEEN. 
 
 And he itfurtlier enacted, That all debts due and payable from the 
 bankrupt at the time of the adjudication of bankruptcy, and all debts 
 then existing but not payable until a future day — a rebate of interest 
 being made when no interest is payable by the terms of contract — 
 may be proved against the estate of the bankrupt. 
 
 91. - 
 
 All demands against the bankrupt for or on account of any goods 
 or chattels wrongfully taken, converted, or withheld by him, may be 
 proved and allowed as debts to the amount of the value of the prop- 
 erty so taken or withheld, with interest. 140. 
 
 92. 
 
 If the bankrupt shall be bound as drawer, indorser, surety, bail, 
 or guarantor upon any bill, bond, note, or any other specialty or 
 contract, or for any debt of another person, and his liability shall 
 not have become absolute until after the adjudication of bankruptcy, 
 the creditor may prove the same after such liability shall have be- 
 come fixed, and before the final dividend shall have been declared. 
 
 93. 
 
 In all cases of contingent debts and contingent liabilities con- 
 tracted by the bankrupt, and not herein otherwise provided for, the 
 creditor may make claim therefor, and have his claim allowed, with 
 the right to share in the dividends, if the contingency shall happen 
 before the order for the final dividend; or he may at any time apply 
 to the court to have the present value of the debt or liability ascer- 
 tained and liquidated, which shall then be done in such manner as 
 
BA.NKEUPT LAW.- 1867. 
 
 28 
 
 the court shall order, and he shall be- allowed to prove for the amount 
 so ascertained. 
 
 U 
 
 Any person liable as 'bail, surety, guarantor, or otherwise for the 
 bankrupt, who shall have paid the debt or any part thereof, in dis- 
 charge of the whole, shall be entitled to prove such debt or to stand 
 in the place of the creditor if he shall have proved the same, al- 
 though such paj'ments shall have been made after the proceedings in 
 bankruptcy were commenced. 
 
 95 
 
 And any person so liable for the bankrupt, and who has not paid 
 the whole of said debt, but is still liable for the same or any part 
 thereof, may, if the creditor shall fail or omit to prove such debt, 
 prove the same either in the name of the creditor or otherwise, as 
 maybe provided by the rules, and subject to such regulations and 
 limitation as maj'- be established by such rules. 
 
 96 
 
 Where the bankrupt is liable to pay rent or other debt falling due 
 at fixed and stated periods, the creditor may prove for a propor- 
 tionate part thereof up to the time of the bankruptcy, as if the same 
 grew due from day to day, and not at such fixed and stated periods. 
 
 97 
 
 If any bankrupt shall be liable for unliquidated damages arising 
 out of any contract or promise, or on account of any goods or chat- 
 tels wrongfully taken, converted, or withheld, the court may cause 
 such damages to be assessed in such mode as it may deem best, and the 
 sum so assessed may be proved against the estate. 
 
 No debts other than those above specified shall be proved or 
 allowed against the estate. 
 
 98 
 
 SECTION TWENTY. 
 
 And be it further enacted, That, in all cases of mutual debts or mu- 
 tual credits between the parties, the account. between them shall be 
 stated, and one debt set off against the other, and the balance only 
 shall be allowed or paid, but no set-off shall be allowed of a claim in 
 its nature not provable against the estate: Provided, That no set-off 
 shall be allowed in favor of any debtor to the bankrupt of a claim 
 purchased by or transferred to him after the filing of the petition. 
 
 99 
 
 When a creditor has a mortgage or pledge of real or personal prop- 
 erty of the bankrupt, or a lien thereon for securing the payment of a 
 debt owing to hiin from the bankrupt, he shall be admitted as a 
 creditor only for the balance of the debt after deducting the value of 
 such property, to be ascertained by aigreemerit between him and the 
 
24 ^AiNKI^UPT J^W, 1867. 
 
 assignee, or by a sale thereof, to he ma(Je in such manner as the 
 court shall direct. 
 
 Or the creditor may resl^^se or convey his claim to the assignee 
 upon sjich property, an^ be ad^tteid to prove hi,s whole debt. 
 
 101 
 
 If the value of the propertj' exceeds the sum for which it is so held 
 as security, the assignee may release to the creditor the bankrupt's 
 right of redemption therein on receiving such excess; or he may sell 
 the property, subject to the claim of the creditor thereon; and in 
 either case the assignee and creditor, respecrtively, shall execute all 
 deeds and writings necessary or proper to consummate the transac- 
 tion. If the property is not so sold or released and delivered up, the 
 creditor shall not be allowed to prove any part of his debt. 
 
 102 
 
 SECTION TWENTY-ONE . 
 
 And be itfurtlier enacted, That qo creditoi" proving his debt or claim 
 shall be allowed to maiutaiu any sviit #t law or in eqiiity therefor 
 against the bankrupt, but shall be deemed to have waived all right 
 of action and suit against the bacl?ruip,t;, and all proce,e,diugs already 
 commenced, or unsatisfied judgments already obtained thereon, shall 
 be deemed to be discharged and surrendered thereby'. 
 
 And no creditor whose dftbt is provable, u^d^r thi^i, act shall be al- 
 lowed to prosecute to final judgment ^uy suit at law or in equity 
 therefor t^gaiost the baukrupt until the question of the debtor's dis- 
 charge shall have been determiued. 
 
 And any such suit or proceedifligs s,h^ll. upon the applicatioo of the 
 bankrupt, be stayed to await the determination pf the court in bank- 
 ruptcy on the question of the discharge : Provide^, There be no un- 
 reasonable delay on the part of the bankrupt in endeavoring to ob- 
 tain his discharge: And provided, also, That if the amount due the 
 creditor is in dispute, the sftit by iea,v.e of the court in bankruptcy, 
 may proceed to judgment for the purpose of ascertaining the amount 
 due, which amount maybe proved in bankruptcy, but execution shall 
 be stayed as aforesaid. 
 
 103 
 
 If any bankrupt shall, at ihe time of adjudication, be liable upon 
 any bill of .eschauge, promtsgory note, or <Jther eblig#ion in respect 
 of distinct contracts as a member of two or more firms carrying on 
 separate and distinct trades, and having distinct estates to be wound 
 up in bankruptcy, or as a sole trader, and also [as] a member of a 
 firm, the circuaistauce that such firms ar^^ iu whole or in part com- 
 posed of the same individuals, or that the sole contractor is also one 
 of the joint contractoES, sh*!! not prevent p.rpof ^nd receipt of divi- 
 dend in respect of s.uch distinot contracts agaiinst the estates respect- 
 ively liable upon such contracts. 
 
104 
 SECTION TWBNTT-TWO. 
 
 And be it further enacted, That all proofs op debts against the estate 
 of the bankrupt, by or in behalf of creditors residing within the ju- 
 dicijal district where the pro,ceedipgs. in bankruptcy are pending, 
 shall be m?ide befpre one of the registers of the court in said district, 
 and by oc in behalf of non-resident debtors beforfe any register in 
 bankruptcy in the judicial district where such creditors or either of 
 them reside, or bpfore any commissioner of the circuit court author- 
 ized to administer oaths in any district. 
 
 105. 
 
 To entitle a claimant against the estate of a bankrupt to have his 
 demand allowed, it must be verified by a deposition, in writing, on 
 oath or solemn affirmation before the proper register or commissioner, 
 setting forth — 
 
 The demand; 
 
 The consideration thereof; 
 
 Whether any and what securities are held therefor; 
 
 And wh(?ther any and w'hat payments have been made thereon; 
 
 That the sum claimed is ji^stly due from the bankrupt to the claimant; 
 
 That the claimant has not, nor has any other 'person, for his use, 
 received any security or satisfaction whatever other than that by him 
 set forth; 
 
 That the claim was not procured for the purpose of influencing 
 the proceedings under this act; 
 
 And that no bargain or agreement, express or implied, has 
 been made or entered into, by or on behalf of such creditor, to sell, 
 transfer, or dispose of. the said claim, or any part thereof, against 
 such bankrupt, or .take or receive, directly or indirectly, any money, 
 property, or consideration whatevfer, whereby the vote of such cred- 
 itor for assignee, or anj^ action on the part of such creditor or any 
 other person in the proceedings under this act, is or shall be in any 
 way affected, influenced, or controlled; 
 
 And no claim shall be allowed unless all the statements set forth in 
 such deposition shall appear to be true. 
 
 106. 
 Such oath or solemn affirmation shall be made by the claimant, tes- 
 tifying of his own knowledgey unless he is absent from the United 
 States or prevented by some other good cause from testifying, in 
 which cases the demand may be verified in like manner by the attor- 
 ne}' or authorized agent of the claimant testifying to the best of his 
 knowledge, information, and belief, and setting forth his means of 
 knowledge; or if in a forei^-n country, the oath pif ^he creditor mav 
 be taken before any minister, cotlsjil, or vice consul of the United 
 States; and the court m,ay, if it shall see fit, require or receive fur- 
 ther pertinent evidence either for or against tne admission of the 
 claim. 
 
26 BANKRUPT LAW, X867. 
 
 107. 
 
 Corporations may verify their claims by the oath or solema affirma 
 tion of their president, cashier, or treasurer. 
 
 108. 
 
 If the proof is satisfactory to the register or commissioner, it shall 
 be signed by the deponent, and delivered or sent by mail to the as- 
 signee, who shall examine the tame and compare it with the books 
 and accounts of the bankrupt, and shall register, in a book to be kept 
 by him for that purpose, the names of creditors who have proved their 
 claims, in the order in which such proof is received, stating the time 
 of receipt of such proof, and the amount and nature of the debts, 
 which books shall be open to the inspection of all the creditors. 
 
 109. 
 
 The court may, ou the application of the assignee, or of any cred- 
 itor, or of the bankrupt, or without any application, examine upon 
 oath the bankrupt, or any person tendering or who has made proof 
 of claims, and may summon any person capable of giving evidence 
 concerning such proof, or concerning the debt sought to be proved, 
 and shall reject all claims not duly proved, or where the proof shows 
 the claim to be founded in fraud, illegality, or mistake. 
 
 110. 
 
 SECTION TWENTY-THKEE. 
 
 And be itfurtiier enacted, That when a claim is presented for proof 
 before the election of the assignee, and the judge entertains doubts 
 of its validity or of the right of the creditor to prove it, and is of 
 opinion that such validity or right ought to be investigated by the as- 
 signee, he may postpone the proof of the claim until the assignee is 
 chosen. 
 
 111. 
 
 Any person who, after the approval of this act, shall have accepted 
 any preference, having reasonable cause to believe that the same was 
 made or given by the debtor contrary to any provision of this act, 
 shall not prove the debt or claim on account of which the preference 
 was made or given, nor shall he receive any dividend therefrom until 
 he shall first have surrendered to the assignee all property, money, 
 benefit, or advantage received by him under such preference. 
 
 112. 
 
 The court shall allow all debts duly proved, and shall cause a list 
 thereof to be made and certified by one of the registers: 
 
 And any creditor may act at all meetings by his duly constituted 
 attorney the same as though personally present. 
 
BANKEDPT LAW, 1867. 27 
 
 113. 
 
 SECTION TWENTY-FOUE. " 
 
 And he it further enacted, That a supposed creditor, who takes an 
 appeal to the circuit court from the decision of the district court re- 
 jecting his claim in whole or in part, shall, upon entering his appeal 
 in the circuit court, file in the clerk's of&ce thereof a statement in 
 writing of his claim, setting forth the same substantially, as in a de- 
 claration for the same cause of action at law, and the assignee shall 
 plead or answer thereto in like manner, and like proceedings shall 
 thereupon be had in the pleadings, trial, and determination of the 
 cause, as in an action at law commenced and prosecuted, in the usual 
 manner, in the courts of the United States, except that no execution 
 shall be awarded against the assignee for the amount of a debt found 
 due to the creditor. The final judgment of the court shall be con- 
 clusive, and the list of debts shall, if necessary, be altered to con- 
 form thereto. The party prevailing in the suit shall be entitled to 
 costs against the adverse party, to be taxed and recovered as in suits 
 at law; if recovered against the assignee, they shall be allowed o«t 
 of the estate. 
 
 114. 
 
 A bill of exchange, promissory note, or other instrument, used in 
 evidence upon the proof of a claim, and loft in court or deposited in 
 the clerk's oflHce, may be delivered, by the register or clerk having 
 the custody thereof, to the person who used it, upon his filng a 
 copy thereof, attested by the clerk of the court, who shall indorse 
 upon it the name of the party against whose estate it has been 
 proved, and the date and amount of any dividend declared thereon. 
 
 115. 
 
 SECTION TWENTY-FIVE. 
 
 And he itfurtlver enacted, That when it appears to the satisfaction 
 of the court that the estate of the debtor, or any part thereof, is of a 
 perishable nature, or liable to deteriorate in value, the court, may 
 order the same to be sold, iu such manner as may be deemed most 
 expedient, under the direction of the messenger or assignee, as the 
 case may, be, who shall hold the funds received in place of the estate 
 disposed of. 67, 130, 
 
 116. 
 
 And whenever it appears to the satisfaction of the court that, the 
 title to any, portion of an estate, real or personal, which has come 
 into possession of the assignee, or which is claimed by him, is in dis- 
 pute, the court may, upon the petition of the assignee, and after such 
 notice to the claimant, his agent, or attorney, as the court shall deem 
 reasonable, order it to be sold, under the direction of the assignee, 
 who shall hold the funds received in place of the estate disposed of. 
 
 And the proceeds of the sale shall be considered the measure of the 
 value of the property in any suit or controversy between the parties 
 in any courts. 
 
28 BANKEUPT LAW, 1867. 
 
 But this provision shall not preyent the recovery of the property 
 from the possession of the assignee by any proper action commenced 
 at any time before the conrt orders the sale. 
 
 117. 
 
 SECTION TWENTY-SIX. 
 
 And be it further enacted, That the court ma\', on the application of 
 the assignee in bankruptcy, or of any creditor, or without any appli- 
 cation, at all times require the bankrupt, upon reasonable notice, to 
 attend and submit to an examination, on oath, upon all matters re- 
 lating — 
 
 To the disposal or condition of his property: 
 
 To his trade and dealings with others, and his accounts concern- 
 ing the same; 
 
 To all debts due to or claimed from him; 
 
 And to all other matters concerning his property and estate, and 
 the due settlement thereof according to law; 
 
 .Which examination shall be in writing, and shall be signed by 
 the bankrupt, and be filed with the other proceedings. 
 
 And the court may, in like manner, require the attendance of any 
 other person as a witness; and if such person shall fail to attend on 
 being summoned thereto, the tourt may compel his attendance by 
 warrant directed to the marshal, commanding him to arrest ^uch 
 person, and bring him forthwith before the cojurt, or before a register 
 in bankruptcy for examination as such witness. 
 
 118. 
 
 If the bankrupt is imprisoned, absent, or disabled from attendance, 
 the court may order him to be produced by the jailer, or any officer 
 in whose custody he may be; or may direct the examination to be 
 had, taken, and certified, at such time and place, and in such manner 
 as the court may deem proper, and with like effect as if such exam- 
 ination had ueeo had in court. 
 
 119. 
 
 The bankrupt shall, at all times until his discharge, be subject to 
 the order of the court, and shall, at the expense of the esliate, ex- 
 ecute all proper writings and instruments, and do and perform all 
 acts required by the court touching the assigned property or esta,te, 
 and to enable the assignee to demand, recover, and receive a,U the 
 property and estate assigned, wherever situated; apd for neglect pr 
 refusal to obey any order of the court, such bankrupt may be com- 
 mitted and punished as for a contempt of court. 62. 
 
 120. 
 
 If the bankrupt is without the district, and unable to return and 
 personally attend at any of the times, or do any of the acts wbic'i 
 may be spe'cified or required pursuant to this section, and if it ap- 
 
BANKRUPT LAW. 1867. 29 
 
 pears that such absence was not caused by wilful default, and if, as 
 soon as may be after the removal of such impediment, he offers to 
 attend and submit to the order of the court in all respects, he shall 
 be permitted so to do with like effect as if he had not been in de- 
 fault. 
 
 He shall also be at liberty, from time to time, upon oath, to amend 
 and correct his schedule of creditors and property so tha-t the same 
 shall conform to the facts. 36. 
 
 121. 
 
 For good cause shown, the wife of any bankrupt may be required 
 to attend before the court, to the end that she may be examined as a 
 witness; and if such wile do not attend at the time and place speci- 
 fied in the order, the bankrupt shall not be entitled to a discharge 
 unless he shall prove to the satisfaction of the court that he was un- 
 able to procure the attendanc^e of his wife. 
 
 122. 
 
 No bankrupt shall be liable to arrest during the pendency of the 
 proceedings in bankruptcy in any civil action, unless the same is 
 founded on some debtor claim from which his discharge in bank- 
 ruptcy would not release him. 
 
 123. 
 
 SECTION TWENTY-SEVEN. 
 
 And be it further enacted, That all creditors whose debts are duly 
 proved and allowed shall be entitled to share in the bankrupt's prop- 
 erty and estate pro rata, without any priority or preference what- 
 ever, except that wages due from him to any operative, or clerk, or 
 house servant, to an amount not exceeding fifty dollars, for labor 
 performed within six months next preceding the adjudication of 
 bankruptcy, shall be entitled to priority, and shall be first paid in 
 full. 133. 
 
 124, 
 
 Provided, That any debt proved by any person liable as bail, surety, 
 guarantor, or otherwise for the bankrupt, shall not be paid to the 
 person so proving the same until satisfactory evidence shall be pro- 
 duced of the payment of such debt by stich person so liable, and the 
 share to which such debt would be entitled may be paid into court, 
 or otherwise held for the benefit of the party entitled thereto, as the 
 court may direct, 
 
 125, 
 
 At the expiration of three months from the date of the adjudication 
 of bankruptcy in any case, or as much earlier as the court may direct, 
 the court, upon request of the assignee, shall call a general meeting 
 OP THE CREDITORS, of which due notice shall be given. 
 
 And the assignee shall then report and exhibit to the court and- 
 
30 BANKRUPT LAW, 1367. 
 
 to the creditors just and true accounts of all his receipts and pay- 
 ments, verified by his oath; 
 
 And he shall also produce and file vouchers for all payments for 
 which vouchers shall be required by any rule of the court; 
 
 He shall also submit the schedule of the bankrupt's creditors ami 
 property as amended, duly verified by the bankrupt, and a statement 
 of the whole estate of the bankrupt, as then ascertained, of the property 
 recovered and of the property outstandiiig, specifying the cause of its 
 being outstanding, also what debts or claims are yet undetermined, 
 and stating what sum remains in his ha^nds. 
 
 126. 
 
 At such meeting the majority in value of the creditors present 
 shall determine whether any and what part of the net proceeds of 
 the estate, alter deducting and retaining a sum sufficient to provide 
 for all undetermined claims which, by reason of the distant residence 
 of the creditor, or for other sufiicient reason, have not been proved, 
 and for other expenses and contingencies, shall be divided among 
 the creditors; but unless at least one-half in value of the creditors 
 shall attend such meeting, either in person or by attorney, it shall 
 be the duty of the assignee so to determine, 
 
 127. 
 
 In case a dlvidena is ordered, the register shall, within ten days 
 after such meeting, prepare a list of creditors entitled to dividend, 
 and shall calculate and set opposite to the name of each creditor 
 who has proved his claim the dividend to which he is entitled out of 
 the net proceeds of the estate set apart for dividend, and shall for- 
 ward by mail to ever}' creditor a statement of the dividend to which 
 he is entitled, and such creditor shall be paid by the assignee in such 
 manner as the court may direct. 
 
 128. 
 
 SECTION TWENTY-EIGHT. 
 
 And be it/m-tJier enacted, That the like proceedings shall be had at 
 the expiration of the next three months, or earlier. if practicable, and 
 a third meeting of creditors shall then be called by the court, 
 and a final dividend then declared, unless any action at law or suit 
 in equity be pending, or unless some other estate or effects of the 
 debtor afterwards come to the hands of the assignee, in which case 
 the assignee shall, as soon as may be, convert such estate or efiects 
 into money, and within two months after the same shall be so con- 
 verted the same shall be divided in manner aforesaid. 
 
 129. 
 
 Further dividends shall be made in like manner as often as occasion 
 requires: 
 
BANKEUPT LAW, 1867. 
 
 31 
 
 And after tlie third meeting of creditors no further meeting shall be 
 called, unless ordered by the court. 
 
 130. 
 
 If at any time there shall be in the hands of the assignee any out- 
 standing debts or other property, due or belonging to the estate, 
 which cannot bo collected and received by the assignee without un- 
 reasonable or inconvenient delay or expense, the assignee may, under 
 the direction of the court, sell and assign such debts or other pro- 
 pert3^ in such'manner as the court shall order. 67, 115. 
 
 131. 
 
 No dividend already declared shall be disturbed by reason of debts 
 being subsequently proved, but the creditors proving such debts 
 shall be entitled to a dividend equal to those already received by the 
 other creditors before any further payment is made to the latter. 
 
 132. 
 
 Preparatory to the final dividend, the assignee shall submit his 
 account to the court, and file the same, and give notice to the credit- 
 ors of such filing, and shall also give notice that he will apply for a 
 settlement of his account, and for a discharge from all liability as as- 
 signee, at a time to be specified in such notice, and at such time the 
 court shall audit and pass the accounts of the assignee, and such as- 
 signee shall, if required by the court, be examined as to the truth of 
 such account, and if found correct, he shall thereby be discharged from 
 all liability as assignee to any creditor of the bankrupt. 
 
 The court shall thereupon order a dividend of the estate and effects, 
 or of such part thereof as it sees fit, among such of the creditors as 
 have proved their claims, in proportion to the respective amount of 
 their said debts. 
 
 In addition to ail expenses necessarily incurred by him in the ex- 
 ecution of his trust, in any case, the assignee shall be entitled to an 
 allowance for his services in such case, on all moneys received and paid 
 out by him therein, for any sum not exceeding one thousand dollars, 
 five per centum thereon; for any larger sum, not exceeding five 
 thousand dollars, two and a half per centum on the excess over one 
 thousand dollars; and for any larger sum, one per centum on the 
 excess over five thousand dollars; and if, at any time, there shall not 
 be in his hands a sufficient amount of money to defray the necessary 
 expenses required for the further execution of his trust, he shall not 
 be obliged to proceed therein until the necessary funds are advanced 
 or satisfactorily secured to him. 
 
 If, by accident, mistake, or other cause, without fault of the as- 
 signee, either or both of the said second and third meetings should 
 not be held within the times limited, the court may, upon motion of 
 ap interested party, order such meetings, with like effect as to the 
 validity of the proceedings as if the meeting had been duly held. 
 
32 BANKRUPT LAW, 1807. 
 
 133. 
 
 In the order for a divideud, under this section, the following claims 
 shall be entitled to priority or preference, and to be first paid in full 
 in the following _order: 
 
 First. The fees, costs, and expenses of suits, and the several pro- 
 ceedings in bankruptcy under this act, and for the custody of pro- 
 perty, as herein provided. 
 
 Second. All debts due to the United States,* and all taxes and as 
 sessmentS under the laws thereof . 
 
 Third. All de'bts due to the State in which the proceedings iu 
 bankruptcy are pending, and all taxes and assessments made under 
 the laws of such State. 
 
 Fourth. Wages due to any operartive, clerk, or house servant, to 
 an amount not exceeding fifty dollars, for labor performed within six 
 months next preceding the first publication of the notice of proceed- 
 ings in bankruptcy. 123. 
 
 Fifth. All debts due to any persons who,by the laws of the United 
 States, are or ma}' be entitled to a priority or preference, in like 
 manner as if this act had not been passed: Always provided, That 
 nothing contained in this act shall interfere with the assessment and 
 collection of taxes by the authority of the United States or any State . 
 
 134. 
 
 SECTION TWENTY-NINE. 
 
 And he it further enacted, That at any time after the expiration of 
 six months from the adjudication of bankruptcy, or if no debts have 
 been proven against the bankrupt, or if no assets have cbme to 
 the hands of the assignee, at any time after the expiration bf sixty 
 days, and within one year from the adjudication of bankruptcy, the 
 bankrupt may apply to the court for a Discharge PROM his debts; and 
 the court shall thereupon order notice to be given by mail to all cred- 
 itors who have proved their debts, and by publidation at least once 
 a week in such newspapers as the court shall designate, duo regard 
 being had to the general circulation of the same in the district, or in 
 that poftion of the district in which the bankrupt and his creditors 
 shall reside, to appear on a day appointed for that piirpose, and show 
 cause why a discharge should not be granted to the bankrupt. 
 
 135. 
 
 No discharge shall be granted, or, if granted, be valid — 
 If tbe bankrupt has wilfully sworn falsely in his affidavit annexed 
 to his petition, schedule, or inventory, or upon any examination in the 
 course of the proceedings iu bankruptcy, in relation to any material 
 fact concerning his estate or his debts, or to any other material 
 fact; 
 
 Or if he has concealed any part of his estate or effects,_^or any books 
 or writings relating thereto; 
 
BANKRUPT LAW. 1867. 
 
 3'3 
 
 Or if he has been guilty of any fraud or negligence in the care, 
 custody, or delivery to the assignee of the property belonging to him 
 at the time of the presentation of his petition and inventory, except- 
 ing such property as he is permitted to, retain under the provisions 
 of this act; 
 
 Or if he has caused, permitted, or suffered any loss, waste, or des- 
 truction thereof; 
 
 Or if, within four months before the commencement, of such pro- 
 ceedings, he has procured his lands, gobds, money, or chattels to be 
 Mttached, sequestered, or seized, on execution'; 
 
 Or if, since the passage of this act, he has destroyed, mutilated, 
 altered, or falsified any of his boojks, documents, papers, writings, or 
 securities; 
 
 Or has made or been privy to the making of any false or fraudu- 
 lent entry in any book of aocbilnt or other document with intent 
 to defraud his creditors; 
 
 Or has removed, or caused to be removed, any part of hisproperty 
 from the district with intent to defraud his creditors; 
 
 Or if he has given any fraudulent preference contrary to the pro- 
 visions of this act; 
 
 Or made any fraudulent payment, gift, transfer, conveyance, or as- 
 signment of any part of his property; 
 Or has lost any part thereof in gaming; 
 Or has admitted a false or fictitious debt against his estate; 
 Or if, having knowledge that any person has proved such false or 
 fictitious debt, he has not disclosed the same to his assignee within 
 one month after such knowledge; 
 
 Or if, being a merchant or tradesman, he has not, subsequently to 
 the passage of this act, kept proper books of account; 
 
 Or if he, oi> any person in his behEvlf, has procured the assent of 
 any creditor to the discharge, or influenced the action of any creditor 
 at any stage of the proceedings by any pecuniary consideration or 
 obligation; 
 
 Or if he has, in contemplation of becoming bankrupt, ixiade any 
 pledge, payment, transfer, assignment, or conveyance of anj' part 
 of his property, directly or indirectly, absolutely or conditionally, 
 for the purpose of preferring any creditor or person having a claim 
 against him, or who is or may be under liability for him, or for the 
 purpose of preventing 'the property from coming into the hands of 
 the assignee, or of being distributed under this act in satisfaction of 
 his debts; 
 
 Or if he has been convicted of any misdemeanor under this act, 
 or has been guilty of any fraud whatever Contrary to the true intent 
 of this act; 
 
 And before any discharge is granted the bankrupt shall take and 
 subscribe an oath to the effect that he has not ^one, suffered, or been 
 privy to any act, matter, or thing specified in this act as a ground for 
 withholding such discharge, or as invalidating such discharge if 
 gretnted. 
 
34 BANKRUPT I.A.W, 18C7. 
 
 136. 
 
 SECTION THIllTY. 
 
 And he it further enacted, That no person who shall have been dis- 
 charged under this act, and shall afterwards become bankrupt, on 
 his own application, shall be again entitled to a discharge, whose es- 
 tate is insuflScient to pay seventy per centum of the debts prQved 
 against it, unless the assent in writing of three-fourths in value oi 
 his creditors who have proved their claims, is filed at or before the 
 time of application for discharge. 141. 
 
 137. 
 
 But a bankrupt, who shall prove to the satisfaction of the court that 
 he has paid all the debts owing by him at the time of any previous 
 bankruptcy, or who has been voluntarily released therefrom by his 
 creditors, shall be entitled to a discharge in the same manner and 
 with the same effect as if he had not previously been bankrupt. 
 
 138. 
 section thirty-one. 
 
 And he it further enacted. That any creditor opposing the discharge 
 of any bankrupt may file a specification in writing of the grounds of 
 his opposition, and the court may in its discretion order any question 
 of fact so presented to be tried at a stated session of the district 
 court. 
 
 139. 
 section thirty-two. 
 
 And he itfurtlicr enacted. That if it shall appear to the court that 
 the bankrupt has in all things conformed to his duty under this act, 
 and that he is entitled, under the provisions thereof, to receive a dis- 
 charge, the court shall grant him a discharge from all his debts ex- 
 cept as hereinafter provided, and s!)all give him a certificate thereof 
 under the seal of the court, in substance as follows: 
 District court of the United States, district of 
 
 Whereas has been duly adjudged a bankrupt under 
 
 the act of Congress establishing a uniform system of bankruptcy 
 throughout the United States, and appears to have conformed to all 
 the requirements of law in that behalf, it is therefore ordered by the 
 court that said be forever discharged from all debts and claims 
 
 which by said act are made provable against his estate, and which 
 existed on the day of , on which day the peti- 
 
 tion for adjudication was filed by (or against) him, excepting such 
 debts, if any, as are by said act excepted from the operation of a 
 discharge in bankruptcy. 
 
 Given under my hand and the seal of the court at , in 
 
 the said district, this day of , A. D. . 
 
 [SEAL.] r-T , jud^e. 
 
BANKRUPT LAW, 1867, 35 
 
 ■140 
 
 SECTION THIRTY-THREE. 
 
 And be it further enacted, . That no debt created by the fraud or em- 
 bezzlement of the bankrupt, or by his defalcation as a public officer, 
 or while acting in any fiduciary character, shall be discharged under 
 this act; but the debt may be proved, and the dividend thereon 
 shall be a payment on account of said debt. 91. 
 
 And no discharge granted under this act shall release, discharge, 
 or affect any person liable for the same debt for or with the bank- 
 rupt, either as partner, joint contractor, indorser, surety, or other- 
 wise. 
 
 141 
 
 And in all proceedings in bankruptcy commenced after one year 
 • from the time this act shall go into operation, no discharge shall be 
 granted to a debtor whose assets do not pay fifty per centum of the 
 claims against his estate, unless the assent in^ writing of a majority 
 in number and value of his creditors who have proved their claims, 
 is filed in the case at or before the time of application for discharge, 
 136. 
 
 142. 
 
 SECTION THIHTY-POUB. 
 
 And be it furtlier enacted, That a discharge duly granted under this 
 act shall, with the exceptions aforesaid, release the bankrupt from 
 all debts, claims, liabilities, and demands which were or might have 
 been proved against his estate in bankruptcy, and may be pleaded, 
 by a simple averment that on the day of its date such discharge was 
 granted to him, setting the same forth in haec verba, as a full and 
 complete bar to all suits brought on any such debts, claims, liabili- 
 ties, or demands, and the certificate shall be conclusive evidence in 
 favor of such bankrupt of the fact and [the] regularity of such 
 discharge. 
 
 14.S. 
 
 Always provided, That any creditor or creditors of said bankrupt, 
 whose debt was proved or provable against the estate in bankruptcy, 
 who shall see fit to contest the validity of said discharge on the 
 ground that it was fraudulently obtained, may, at any time within 
 two years after the date thereof, apply to the court which granted it 
 to set aside and annul the same. 
 
 Said application shall be in writing, shall specify which, in par- 
 ticular, of the several acts mentioned in section twenty-nine it is in- 
 tended to give evidence of against the bankrupt, setting forth the 
 grounds of avoidance, and no evidence shall be admitted as to any 
 other of the said acts; but said application shall be subject to amend- 
 mei)t at the discretion of the court. 
 
36 BAJJKEUPT LAW. 1867. 
 
 144. 
 
 The court shall cause reasonable notice of said application to be 
 given to said bankrupt, and order him to appear and answer the 
 same within such time as to the court shall seem fit and proper. 
 
 If, upon the hearing of said parties, the court shall find that the 
 fraudulent acts, or any of them, set forth as aforesaid by said credi- 
 tor or creditors against the bankrupt, are prdved, and that said 
 creditor or creditors had no knowledge of the same until after the 
 granting of said discharge, judgment shall be given in favor of said 
 creditor or creditors, and the discharge of said bankrupt shall beset 
 aside and annulled. But if said court shall find that said fraudulent 
 acts, and all of them, set forth as afjoresaid, are not proved, or that 
 the}'- were known to said creditor or creditors before the granting of 
 said discharge, then judgment shall be rendered in favor of the bank- 
 rupt, and the validity of his discharge shall not be affected by said 
 proceedings. , 
 
 145. 
 
 SECTION THIRTY-FIVE. 
 
 And he it further enacted, That if any person, being insolvent, or 
 in contemplation of insolvency, within four months before the filing of 
 the petition by or against him, with a view to give a preference to 
 any creditor or person having a claim against him, or who is under 
 any liability for him, procures any part of his property to be attached, 
 sequestered, or seized on execution, or makes any payment, pledge, 
 assignment, transfer, or conveyance of any part of his property, 
 either directly or indirectly, absolutely or conditionally — the person 
 receiving such payment, pledge, assignment, transfer, or conveyance, 
 or to be benefited thereby, or by such attachment, having reason- 
 able cause to believe such person is insolvent, and that such attach- 
 ment, payment, pledge, assignment, or conveyance is made in fraud 
 of the provisions of this act — the same shall be void, and the assignee 
 may recover the property, or the value of it, from the person so 
 receiving it, or so to be benefited . 
 
 14G. 
 
 And if any person being insolvent, or in contemplation of insol- 
 vency or bankruptcy, within six months before the filing of the pe- 
 tition by or against him, makes any payment, sale, assignmentj trans- 
 fer, conveyance, or other disposition of, any part of his property to 
 any person who then has reasonable cause to believe him to be insol- 
 vent, or to be acting in contemplation of insolvency, and that such 
 payment, sale, assignment, transfer, or other conveyance is made 
 with a, view to prevent his property from coming to his assignee in 
 bankruptcy, or to. prevent the same from being distributed under this 
 act, or to defeat the object of, or in any way impair, hinder, impede, 
 or delay the operation and efl'ect of, or to evade any of the pro- 
 visions of this act, the sale^ assignment, transfer, or conveyance shall 
 
BANKRUPT LAW, 1867. 
 
 3T 
 
 be void, and the assignee may re-cover the property or the value 
 thereof as assets of the bankrupt. And if such sale, assignment, 
 transfer, or conveyance is not made in the usual and ordinary course 
 of business of the debtor, the fact shall be prima facie evidence 
 of fraud. 
 
 147. 
 
 Any contract, covenant, or security made or given by a bankrupt 
 or other person with, or in trust for. any creditor, for securing the 
 payment of any money as a consideration for or with intent to induce 
 the creditor to forbear opposing the application for discharge of the 
 bankrupt, shall be void. 
 
 148. 
 
 And if an}' creditor shall obtain any sum of money or other goods, 
 , chattels, or security from any person as an inducement for forbearing 
 to oppose, or consenting to such application for discharge, every 
 creditor so offending shall forfeit all right to any share or dividend 
 in the estate of the bankrupt, and shall also forfeit double the value 
 or amount of such money, goods, chattels, or security so obtained, to 
 be recovered by the assignee for the benefit of the estate. 
 
 149. 
 
 SECTION THIETY-SIX. 
 
 And he it further enacted, That where two or more persons who are 
 partners in trade shall be adjudged bankrupt, either on the petition 
 of such partners, or any one of them, or on the petition of any cred- 
 itor of the partners, a warrant shall issue in the manner provided by 
 this act, upon which all the joint stock and property of the copart- 
 nership, and also all the separate estate of each of the partners, shall 
 be taken, excepting such parts thereof as are hereinbefore excepted , ■ 
 
 And all the creditors of the company, and the separate creditors 
 of each partner, shall be allowed to prove their respective debts; 
 
 And the assignee shall be chosen by the creditors of the company, 
 and shallalso keep separate accounts of the joint stock or property of 
 the copartnership and of the separate estate of each member thereof; 
 
 And after deducting out of the whole amount received by such as- 
 signee the whole of the expenses and disbursements, the net pro- 
 ceeds of the joint stock shall be .appropriated to pay the creditors of 
 the copartnership, and the net proceeds of the separate estate of each 
 partner shall be appropriated to pay his separate creditors; 
 
 And if there shall be any balance of the separate estate of any 
 partner, after the payment of his separate debts, such balance shall 
 be added to the joint stock for the payment of the joint creditors- 
 
 And if there shall be any balance of the joint stock after payment 
 of the joint debts, such balance shall be divided and appropriated to 
 and among the separate estates of the ^veral partners, according to 
 their respective right and interest therein; and as it would have been 
 if the partnership had been dissolved without any bankruptcy; 
 
38 BANKRUPT LAW, 1867. 
 
 And the sum so appropriated to the separate estate of each part- 
 ner shall be applied to the payment of his separate debts; 
 
 And the certificate of discharge shall be granted or refused to each 
 partner as the same would or ought to be if the proceedings had 
 been against him alone under this act; 
 
 And in all other respects the proceedings against partners shall be 
 conducted in the like manner as if they had been commenced and 
 prosecuted against one person alone. 
 
 If such copartners reside in different districts, that court in which 
 the petition is first filed shall retain exclusive jurisdiction over the 
 case. 
 
 150. 
 
 SECTION THIRTY-SEVEN. 
 
 And he it further enacted, That the provisions of this act shall ap- 
 ply to all moneyed.business or commercial corporations and joint stock 
 companies; and that upon the petition of any officer of any such cor- 
 poration or company, duly authorized by a vote of a majoritj' of the 
 corporators at any legal meeting called for the purpose, or upon the 
 petition of any creditor or creditors of such corporation or company, 
 made and presented in the manner hereinafter provided in respect to 
 debtors, the like proceedings shall be had and taken as are hereinaf- 
 ter provided in the case of debtors; 
 
 And all the provisions of this act whicb apply to the debtor, or set 
 forth his duties in regard to furnishing schedules and inventories, 
 executing papers, submitting to examinations, disclosing, making 
 over, secreting, concealing, conveying, assigning, or paying away 
 his money or property, shall in like manner, and with like force, ef- 
 fect, and penalties, apply to each and every officer of such corpora- 
 tion or company in relation to the same matters concerning the cor- 
 poration or company, and the money and property thereof. 
 
 All payments, conveyances, and assignments declared fraudulent 
 and void by this act when made by a debtor, shall in like manner, 
 and to the like extent, and with like remedies, be fraudulent and 
 void when made by a corporation or company. No allowance or dis- 
 charge shall be granted to any corporation or joint stock company, 
 or to any person or ofiicer or member thereof: 
 
 Provided, That whenever any corporation by proceedings under 
 this act shall be declared bankrupt, all its property and assets shall 
 be distributed to the creditors of suph corporations in the manner 
 provided in this act in respect to natural persons. 
 
 151. 
 
 SECTION THIRTY-EIGHT. 
 
 And be it further enacted. That the filing of a petition for adjudica- 
 tion in bankruptcy, either by a debtor in his own behalf, or by any 
 creditor against a debtor, upon which an order may be issued by the 
 court, or by a register in the'manner provided in section four, shall 
 be deemed and taken to be the commencement of proceedings ' in 
 bankruptcy under this act. 
 
BANKRUPT LAW, 1 867. 39 
 
 152. 
 
 The proceedings in all cases of bankruptcy shall be deemed mat- 
 ters of record; but the same shall not be required to be recorded at 
 large, but shall be carefully filed, kept, and numbered in the ofHce of 
 the clerk of the court, and a docket only, or short memorandum 
 thereof, kept in books to be provided for that purpose, which shall 
 be open to public inspection. 
 
 153. 
 
 Copies of sUch records, duly certified under the seal of the court, 
 shall in all cases be prima facie evidence of the facts therein stated. 
 57, 65, 73. 
 
 154. 
 
 Evidence of examination in any of the proceedings under this act 
 may be taken before the court, or a register in bankruptcy, viva voce 
 or in writing, before a commissioner of the circuit court, or by affi- 
 davit, or an commission, and the court may direct a reference to a 
 register in bankruptcy, or other suitable person, to take and certify 
 such examination, and may compel the attendance of witnesses, the 
 production of books and papers, and the giving of testimony, in the 
 same manner as in suits in equity in the circuit court. 
 
 155. 
 
 SECTION THIRTy-NINE. 
 
 And be it further enacted, That any person residing and owing debts 
 as aforesaid, who, after the passage of this act, — 
 
 Shall depart from the State, district, or Territory of which he is 
 an inhabitant, with intent to defraud his creditors; 
 
 Or, being absent, shall, with such intent, remain absent; 
 
 Or shall conceal himself to avoid the service of legal process in any 
 action for the recovery of a debt or demand provable under this act- 
 
 Or shall conceal or remove any of his property to avoid its being 
 attached, taken, or sequestered on, legal process; 
 
 Or shall make any assignment, gift, sale, conveyance or transfer of 
 his estate, property, rights, or credits, either within the United 
 States or elsewhere, with intent to delay, defraud, or hinder his credi- 
 tors; 
 
 Or who hasi been arrested and held in custody under or bv virtue of 
 mesne process of execution, issued out of any court of any State, dis- 
 trict, or Territory within which such debtor resides or has property, 
 founded upon a demand in its nature provable against a bankrupt's 
 estate under this act, and for a sum exceeding one hundred dollars 
 and. such process is remaining in force and not discharged by pay- 
 ment, or in any other manner provided by the law of such State, dis- 
 trict, or Territory applicable thereto, for a period of seven days'- 
 Or has been actually imprisoned ibf more than seven days in a'civil 
 
40 BANKRUPT LAW, 1867. 
 
 action, founded on contract, for the sum of one hundred dollars or 
 upwards; 
 
 Or who, being bankrupt or insolvent, or in contemplation of bank- 
 ruptcy or insolvency, shall make any payment, gift, grant, sale, con- 
 veyance, or transfer of money, or other property, estate, rights, or 
 credits, or give any warrant to confess judgment, or procure or suffer 
 his property to be taken on legal process, with intent to give a pre- 
 ference to one or more of his creditors, or to any person or personR 
 who are or may be liable for him as indorsers, bail, sureties, or other- 
 wise, or with the intent, by such disposition of his property, to defeat 
 or delay the operation of this act; 
 
 Or who, being a banker, merchant, or trader, has fraudulently 
 stopped or suspended and not resuuied payment of his commercial 
 paper, within a period of fourteen days; 
 
 Shall be deemed to have committed an act of bankruptcy, and, 
 subject to the conditions hereinafter prescribed, shall be adjudged a 
 bankrupt, on the petition of one or more of his creditors, the aggre- 
 gate of whose debts provable under this act amount to at least two 
 hundred and fifty dollars, provided such petition is brought within 
 six months after the act of bankruptcy shall have been committed. 
 
 And if such person shall be adjudged a bankrupt, the assignee may 
 recover back the money or other property so paid, conveyed, sold, 
 assigned, or transferred contrary tp this act: Provided, The person re- 
 ceiving such payment or conveyance had reasonable cause to believe 
 that a fraud on this act was intended, or that the debtor was insol- 
 vent; 
 
 And such creditor shall not bo allowed to prove his debt in 
 bankruptcy. 
 
 156. 
 SECTION FORTY. 
 
 And be it further enacted, That upon filing of. the petition author- 
 ized by the next preceding section, if it shall appear that sufficient 
 grounds exist therefor, the court shall direct the entry of an order 
 requiring the debtor to appear and show cause, at a' court of bank- 
 ruptcy to be holden at a time to be specified in the order, not less 
 than five days from the servicethereof, why the prayer of the petition 
 should not be granted; 
 
 And may also, by its injunction, restrain the debtor, and any 
 other person, in the meantime, froin making any transfer or disposi- 
 tion of any part of the debtor's property not excepted by this act 
 from the operation the!reof,and from any interference therewith; 
 
 And if it shall appear that there is probable cause for believing 
 that the debtor is about to leave the district, or to remove or conceal 
 nis goods and chattels or his evidence of property, or make any fraud- ■ 
 ulent conveyance or dispositipn thereof, the court may issue a war- 
 rant to the marshal of the district, commanding him to arrest the al- 
 leged fbankruptj and him safely keep, unless he shall give bail to the 
 satisfaction of the court for his appearance from time to time, as re 
 
BANKiOJPT LAW, 1867. 
 
 41 
 
 quired by the court, until the decasipn of the court upon the petition 
 or the further order of the court, and forthwith to take possession 
 provisionally of all the propertyandeffe&ts of the debtor, and safely 
 keep the same untiil the farther order ofthe court. 
 
 157. 
 
 A copy of the petition and of such order to show cause shall be 
 served on such debtor by delivering the same to him personally, or 
 leaving the same at his last or usual place of abode; 
 
 Or, if such debtor cannot be found, or his place of residence ascer- 
 tained, servioe shsJl be made by publication, in such manner as the 
 judgte may direct:. 
 
 158. 
 
 No further proceedings, unless the debtor appear and consent 
 thereto, shall be had until proof shall have been given, to the satis- 
 faction ofthe court, of such service or publication; 
 
 And if such proof be not given on the return day of such order, the 
 proceedings shall be adjourned and an order made that the notice be 
 forthwith; so served or/pmblished. 
 
 159. 
 
 SECTION FORTY-ONE. 
 
 And be it further- enacted, That on such return day or adjourned day, 
 ' if the notice hag been duly served or published, or shall be waived 
 by the appearance and consent of the debtor, the court shall proceed 
 summarily to hear the allegations of the petitioner and debtor, and 
 may adjourn the proceedings from time to time, on good cauge shown, 
 and shall, if the debtor on the same day so demand in writing, order 
 a trial by jury at the first term of the court at which a jury shall be 
 in attendance, to ascertain the fact of such alleged bankruptcy ; 
 
 And if, upon such hearing or trial, the debtor proves to the satis- 
 faction of the court or of the jury, as the case may be, that the facts 
 set forth in the petition are not true, or that the debtor has paid and 
 satisfied all liens upon his property, in case the existence of such 
 liens were the sole ground of the proceeding, the proceedings shall 
 be dismissed and the respondent shall recover costs. 
 
 160. 
 
 SECTION FORTY-TWO. 
 
 And be U further enacted, That if the facts set forth in the petition 
 are found to be true, or if default be made by the debtor to appear 
 pursuant to the order, upon due proof of service thereof being made, 
 the court shall adjudge the debtor to he a bankrupt, and', as such,' 
 subject to the pr-ovisioiis of tbisi act, and shall forthwith issue a war- 
 rant to take possession of "the estate of the debtor. 
 
42 BANKRUPT LAW, 1867. 
 
 161 
 
 The warrant shall be directed, and the property of the debtor shall 
 be taken thereon, and shall be assigned and distributed in the same 
 manner and with similar proceedings to those hereinbefore provided 
 for the taking possession, assignment, and distribution of the prop- 
 erty of the debtor Tipon his own petition. 
 
 162. 
 
 The order of adjudication qf bankruptcy shaU require the bank- 
 rupt forthwith, or within such number of days, not exceeding five 
 after the date of the order or notice thereof, as shall by the order be 
 prescribed, to make and deliver, or transmit by mail, post-paid, to 
 the messenger, a schedule of the creditors and an inventory of his 
 estate in the form, and verified in the manner required of a petition- 
 ing debtor by section thirteen, [eleven.] 
 
 163. 
 
 If the debtor has failed to appear in person, or by attorney, a cer- 
 tified copy of the adjudication shall be forthwith served on him by 
 delivery or publication in the manner hereinbefore provided for the 
 service of the order to show cause . 
 
 And if the bankrupt is absent or cannot be found, such schedule 
 and inventory shall be prepared by the messenger and the assignee 
 from the best information they can obtain. 
 
 164. 
 
 If the petitioning creditor shall not appear and proceed on the re- 
 turn day, or adjourned day, the court may, upon the petition of any 
 other creditor, to the required amount, proceed to adjudicate on such 
 petition, without requiring a new service or. publication of notice to 
 the debtor. 
 
 165. 
 
 SECTION FORTY-THREE. 
 
 And he it furtlher enacted, That if at the first meeting of creditors, 
 or at any meeting of creditors to be specially called for that purpose, 
 and of which previous notice shall have been given for such length 
 of time and in such manner as the court may direct, three-fourths in 
 value of the creditors whose claims have been proved shall deter- 
 mine and resolve that it is for the interest of the general body of the cre- 
 ditors that the estate of the bankrupt should be wound up and settled,^ and 
 distribution made among the creditors by trustees, under the inspection 
 and direction of a committee of the creditors, it shall be lawful for the 
 creditors to certify and report such resolution to the court, and to 
 nominate one or more trustees to take and hold and distribute the 
 estate, under the direction of such committee. 
 
BANKRUPT LAW, 1867. 43 
 
 166. 
 
 If it shall appear to the court, after hearing the bankrupt and such 
 creditors as may desire to be heard, that the resolution. was duly 
 passed and that the interests of the creditors will be promoted 
 thereby, it shall confirm the same. 
 
 And upon the execution and filing,, by or on behalf of three-fourths 
 in value of all the creditors whose claims have been proved, of a 
 consjent that the estate of the bankrupt be wound up and settled by 
 said trustees according to the terms of such resolution, the bankrupt, 
 or his assignee in bankruptcj', if appointed, as the case may be,, shall, 
 under the direction of the court, and under oath, convey, transfer, 
 and deliver all the property and estate of the bankrupt to the said 
 trustee or trustees, who shall, upon such conveyance and transfer, 
 have and hold the same in the same manner, and with the same 
 powers and rights, in all respects, as the bankrupt would have had 
 or held the same if no proceedings in bankruptcy had been taken, or 
 as the assignee in bankruptcy would have done had such resolution 
 not been passed . 
 
 And such consent and the proceedings thereunder shall be as bind- 
 ing in all respects on any creditor, whose debt is provable, who has not 
 signed the same, as if he had signed it, aiid on anj' creditor whose 
 debt, if provable, is not proved, as if he had' proved it! 
 
 And the court, by order, shall direct all acts and things needful to 
 be done to carry into effect such resolution of the creditors, and the 
 said trustees shall proceed to wind up and settle the estate under the 
 direction and inspection of such committee of the creditors, for tbe 
 equal benefit of all such creditors. 
 
 And the winding up and settlement of any estate under the provis- 
 ions of this section shall be deemed to be proceedings in bankruptcy 
 under this act; and the said trustees shall have all the rights and 
 powers of assignees in bankruptcy. 
 
 167. 
 
 The court on the application of such trustees, shall have power to 
 summon and examine, or [on] oath or otherwise, the bankrupt and 
 any creditor, and any person indebted to the estate, or known or 
 suspected of having any of the estate in his possession, or any other 
 person whose examination may be material or necessary to aid the 
 trustees in the execution of their trust, and to compel the attendance 
 of such persons and the production of books and papers; in the same 
 manner as in other proceeding's in bankruptcy under this act. 
 
 And the bankrupt shall have the like right to apply for and obtain 
 a discharge after the passage of such resolution and the appointment 
 of such trustees as if such resolution had not been passed, and as if 
 all the proceedings bad continued in the manner provided in the pre- 
 ceding sections of this act. 
 
44 BANKEDPT LAW, 1867. 
 
 168. 
 
 If the resolution shall not be dul_y reported, or the consent of the 
 creditors shall not be duly filed, or if upon its filing, the court shall 
 not think fit to approve thereof, the bankruptcy shall proceed as 
 though no resolution had been passed, and the court may make all 
 necessary orders for resuming the proceedings. 
 
 And the period of time which shall have elapsed between the date 
 of the resolution and the date of the order for resuming proceedings 
 shall not be reckoned in calculating periods of time prescribed by 
 this act. 
 
 169. 
 
 SECTION FOETY-FOUR. 
 
 And be it further enacted, That from and after the passage of this 
 act if any debtor or bankrupt shall, after the commencement of pro- 
 ceedings in bankruptcy, — 
 
 Secrete or conceal any property belonging to his estate; 
 
 Or part with, conceal, or destroy, alter, mutilate, or falsify, or 
 cause to be concealed, destroyed, altered, mutilated, or falsified, any 
 book, deed, document, or writing relating thereto, or remove, or 
 cause to be removed, the same, or any part thereof, out of the dis- 
 trict, or otherwise dispose of any part thereof, with intent to prevent 
 it from coming into the possession of the assignee in bankruptcy, or 
 to hinder, impede, or delay either of them in recovering or receiving 
 the same; 
 
 Or make any payment, gift, sale, assignment, transfer, or convey- 
 ance of any property belonging to his estate with the like intent; 
 
 Or spend any part thereof in gaming; 
 
 Or shall, with intent to defraud, wilfully and fraudulently conceal 
 from his assignee or omit from his schedule any property or effects 
 whatsoever; 
 
 Or if, in case of any person having, to his knowledge or belief, 
 proved a f'jlse or fictitious debt against his estate, he shall fail to 
 disclose the same to his assignees within one month after coming to 
 the knowledge or belief thereof; 
 
 Oi" shall attempt to account ibr any of his property by fictitious 
 losses or expenses; 
 
 Or shall, within three months before the commencement of pro- 
 ceedings in bankruptcy, under the false color and pretence of carry- 
 ing on business and dealing in the ordinary course of trade, obtain 
 on credit from any person any goods or chattels with intent to de- 
 fraud ; 
 
 Or shall, with intent to defraud his creditors, within three months 
 next before the commencement of proceedings in bankruptcy, pawn, 
 pledge, or dispose of, otherwise than by bona fide transactions in the 
 ordinary way of his trade, any of his goods or chattels which have 
 been obtained on credit and remain unpaid for; 
 
BANKBUPT LAW, 1807. 45 
 
 He shall be deemed guilty of a misdemeanor, and, upon conviction 
 thereof in any court of the: United States, shall be punished by im- 
 prisonment, with or without hard labor, for a term not exceeding 
 three years. 
 
 170. 
 
 SECTION FORTY- FIVE. 
 
 And be it further enacted, That if any judge, register, clerk, mar- 
 shal, messenger, assignee, or any other officer of the several courts 
 of bankruptcy shall, for anything done or pretended to be done 
 under this act, or under color of doing anything thereunder, wilfully 
 demand or take, or appoint or allow any person whatever to take 
 for him or on his account, or for or on account of any other person, 
 or in trust for him or for any other person, any fee, emolument, 
 gratuity, sum of money, or anything of value whatever, other than 
 is allowed by this act, or which shall be allowed under the antbority 
 thereof, such person,wh.en convicted thereof, shall forfeit and pay the 
 sum of not less than three hundred dollars, and not exceeding five 
 hundred dollars, and be imprisoned not exceeding three years. 
 
 171. 
 
 SECTION POETy-SIX. 
 
 And be it further enacted, That if any person shall foi'ge the signa- 
 ture of a judge, register, or other officer of the court, or knowingly 
 concur in using any such forged or counterfeit signature or seal for 
 the purpose of authenticating any proceeding or document; 
 
 Or shall tender in evidence any such proceeding or document with 
 a false or counterfeit signature of any such judge, register, or other 
 officer, or a false or counterfeit seal of the court, subscribed or 
 attached thereto, knowing such signature or seal to be false or coun- 
 terfeit, any such person shall be guilty of felony, and ufyon conviction 
 thereof shall be liable to a fine of not less than five hundred dollars, 
 and not more than five thousand dollars, and to be imprisoned not 
 exceeding five years, at the discretion of the court. 
 
 172. 
 
 PEES. 
 
 9 
 
 [1. Of register. — The fees of said registers, as established by this 
 act and. by the general rules and orders required to be framed un- 
 der it, shall be paid to them by the parties for whom the services 
 may be rendered in the course of proceedings authorized by this act. 
 21. 
 
 173. 
 
 And the travelling and incidental expenses of micTil register, [for 
 services under seo. 5, No. 22,] and of any clerk of Qthkt dfficer at- 
 
46 BANKEDPT I^AW, 1867. 
 
 tending him, incurred in so acting, shall be set[tled] by said court in 
 accordance with the rules prescribed under the tenth section of this 
 act, and paid out of the assets of the estate in respect of which such 
 register lias so acted; 
 
 Or if there be no such assets, or if the assets shall be insufficient, 
 then such expenses shall form a part of the costs in the case or cases 
 in which the register shall have acted in such journey, to be appor- 
 tioned by the judge. Part of%b, No. 22.] 
 
 174. 
 
 SECTION FORTY- SEVEN. 
 
 And be itfurtlicr enacted. That in each case there shall be allowed 
 and paid, in addition to the fees of the clerk of the court as now es- 
 tablished by law, or as may be established liy general order, under 
 the provisions of this act, for fees in bankruptcy, the following fees, 
 which shall be applied to the payment for the services of the regis- 
 ters: » 
 
 For issuing every warrant, two dollars. 
 
 For each day in which a meeting is held, three dollars. 
 
 For each order for a dividend, three dollars. 
 
 For every order substituting an arrangement by trust deed for bank- 
 ruptcy, two dollars. / 
 
 For every bond with sureties, two dollars. 
 
 For every application for any meeting in an}' matter under this act. 
 one dollar. 
 
 For every day's service while actually employed under a special 
 order of the court, a sum not exceeding five dollars, to be allowed by 
 the court. 
 
 For taking depositions, the fees now allowed by law. 
 
 For every discharge when there is no opposition, two dollars. 
 
 Such fees shall have priority of payment over all other claims out 
 of tlie estate, and before a warrant issues the petitioner shall deposit 
 with the senior register of the court, or with the clerk, to be deliv- 
 ered to the register, fifty dollars as security for the payment thereof; 
 and if there are not sufficient assets for the payment of the fees, the 
 person upon whose petition the warrant is issued shall pay the same, 
 and the court may issue an execution against him to compel payment 
 to the register. 133. 
 
 175. 
 
 [2. Of assignee. — He [the assignee] shall be allowed, and may retain 
 out of any money in his hands, all the necessary disbursements made 
 by him in the discharge of his duty, and a reasonable compensation 
 for his services, in the discretion of the court. — § 17, clause i, No. 77. 
 
 In addition to all expenses necessarily incurred by him in the exe- 
 cution of his trust, in any case, the assignee shall be entitled to an 
 allowance for his services in such case on all moneys received and 
 paid out by him therein, for any sum not exceeding one, thousand del- 
 
BANKRUPT LAW* 47 
 
 lars, five per centum thereon; for any larger sum, not exceeding five 
 thousand dollars, two and a half per centum on the excess over one 
 thousand dollars; and for any larger sum, one per centum; on the ex- 
 cess of five thousand dollars; and if at any time there shall not be 
 in his hands a suflBcient amount of money to defray the necessary 
 expenses required for the further execution of his trust, he sljall not 
 be obliged to proceed therein until the necessary funds are advanced 
 or satisfactorily secured to him. 77.] 
 
 176. 
 
 3. 0/ Tnessenj/er.— Before any dividend is ordered the assignee shall 
 pay out of the estate to the messenger the following fees, and no 
 more : 
 
 First. For service of warrant, two dollars. 
 
 Second. For all necessary travel, at the rate of five cents a mile, 
 each way. 
 
 Third. For each written note to creditor named in the schedule, ten 
 cents. 
 
 Fourth. For custody of property, publication of notices, and other 
 services, his actual and necessary expenses upon returning the same 
 in specific items, .and making oath that they have been actually in- 
 curred and paid by him, and are just and reasonable, the same to be 
 taxed or adjusted by the court, and the oath of the messenger shall 
 not be conclusive as to the necessity of said expenses. 
 
 For cause shown, and upon hearing thereon, such further allow- 
 ance may be made as the court in its discretion may determine. 
 
 177. 
 
 4. Tarif of fees. — The enumeration of the foregoing fees shall not 
 prevent the judges, who shall frame general rules and orders in ac- 
 cordance with the provisions of section ten, from prescribing a tariff 
 of fees for all other services prescribed in this section in classes of cases 
 to be named in their services of the officers of courts of bankruptcy, 
 or from reducing the fees prescribed in this section in classes of 
 cases to be named in their rules and orders. 
 
 178. 
 
 SECTION FORTY-EIGHT. 
 
 And he, it further enacted. That the word " assignee " and the word 
 "creditor" shall include the plural also; and the word "messenger" 
 shall include his assistant or assistants, except in the provision for 
 the fees of that officer. The word " marshal " shall include the mar- 
 shal's deputies; the word "person" shall also include "corpora- 
 tion;" and the word "oath" shall include "affirmation." 
 
BANKRUPT LAW, 48 
 
 179. 
 
 COMPUTATION OF TIME. 
 
 And in all cases in which any particular number of days is pre- 
 scribed by this act, or shall be mentioned in any rule or order of court 
 or general order which shall at any time be madie under this act, for 
 the doing of any act, or for any other purpose, the same shall be 
 reckoned, in the absence of any expression to the co'ntrary, exclu- 
 sive oT the first and inclusive of the last day, unless the last day shall 
 fall on a Sunday, Christmas day, or on any day appointed by the 
 President of the United States as a day of public fast or thanksgiv- 
 ing, or on the Fourth of July, in which case the time shall be reck- 
 oned exclusive of that da}' also. 
 
 SECTION FORTY-NINE. 
 
 See Nos. 6, 7, 8. 
 
 180. 
 
 SECTIOK J'IPTY. 
 
 And be it further enaoted, That this act shall comnjenoe and take ef- 
 fect, as to the appointment of the officers created bersby and the 
 promulgation of rules and general orders, front and after the date of 
 its approval: Provided, That no petition or bther proceeding under 
 this act shall be filed, received, or commenced before the first day of 
 June, anno Domini eighteen hundred and sixty-seven. 
 
 Approved March 2, 1867. 
 
GENERAL ORDERS, 
 
 TOGETHER WITH THE 
 
 FORMS OF PEOCEEDING IN BANKRUPTCY, 
 
 AS PROMULGATED BY 
 
 THE SUPREME COURT OF THE UNITED STATES. 
 
ORDER OF COURT 
 
 In relation to Rules, Sfc., in Bankruptcy. 
 
 Ordered, That certain Rules and Forms of Proceeding in Bankruptcy having 
 been framed and adopted by the Court in pursuance of the Act of Congress, 
 approved March 2, 1867, the same are now promulgated as such. 
 
 And it is further Ordered, That the said Eules and Forms be recorded by 
 the Clerk, and that they be allowed to be printed. 
 
 Test : D. W. MIDDLETON, 
 
 Clerk, Supreme Court United States. 
 May IC, 1867. 
 
GENERAL ORDERS IN BANKRUPTCY. 
 
 In pursuance of the Tenth Section of the Act entitled, "An act to establish 
 a Uniform System of Bankruptcy throughout the United States," approved 
 March 2, 1867, the Justices of the Supreme Court of the United States have 
 framed the following General Orders, which shall constitute the Rules of Practice 
 and Procedure in Bankruptcy in tte District Courts of the United States : — 
 
 Duties of Clerks of District Courts. 
 
 The Clerks of the several District Courts shall enter upon each Petition in 
 Bankruptcy the day, and the hour of the day, upon which the same shall be 
 filed ; and shall also make a similar note upon every subsequent paper filed 
 with them ; and the papers in each case shall be kept in a file by themselves. 
 No paper shall be taken from the files for any purpose except by order of the 
 Court. Every paper shall have endorsed upon it a brief statement of its char- 
 acter. The Clerks shall keep a Docket, in which the cases shall be entered 
 and numbered in the order in which they are commenced ; and the number 
 of each case shall be endorsed on every paper. The docket shall be so arranged 
 that a brief memorandum of every proceeding in each case shall be entered 
 therein, in a manner convenient for reference, and shall at all times be open for 
 public inspection. The Clerks shall also keep separate minute books for the 
 record of proceedings in bankruptcy ; in which shall be entered a minute of 
 all the proceedings in each case, either of the Court or of a Register of the 
 Court, under their respective dates. 
 
 II. 
 
 Process. 
 
 All process, summons, and subpoenas shall issue out of the Court under the 
 seal thereof, and be tested by the Clerk ; and blanks with the signature of the 
 Clerk and seal of the Court may, upon application, be furnished to the Registers. 
 
 III. 
 
 Appearance. 
 
 Proceedings in bankruptcy may be conducted by the bankrupt in person in 
 his own behalf, or by a petitioning or opposing creditor ; but a creditor will 
 only be allowed to manage before the Court his individual interest. Either 
 party may appear and conduct the proceedings by attorney, who shall be 
 
52 GENERAL OKDEES IN BANKRUPTCY. 
 
 an attorney or counsellor authorized to practice in the Circuit or District Coifl?t. 
 The name of the attorney or counsellor, with his place of residence and busi- 
 ness, shall be entered upon the docket, with the date of the entry. All papers 
 or proceedings oflFered by an attorney to be filed shall be endorsed as above 
 required ; and orders granted on motion shall contain the name of the party 
 or attorney making the motion. Notices and orders which are not, by the Act, 
 or by these Kules required to be served on the party personally, may be served 
 upon his attorney. 
 
 IV. 
 
 Commencement of Proceedings. 
 
 Upon the filing of a petition in case of Voluntary Bankruptcy, or as soon 
 as any adjudication of bankruptcy is made upon a petition filed in case of In- 
 voluntary Bankruptcy, the petition shall be referred to one of the Registers 
 in such manner as the District Court shall direct ; and the petitioner shall 
 furnish the Register with a copy of the papers in the case, and thereafter all the 
 proceedings required by the Act shall be had before him, except such as are re- 
 quired by the Act to be had in the District Court, or by special order of the Dis- 
 trict Judge, unless some other Register is directed to act in the case. 
 
 The order designating the Register to act upon any Petition shall name a 
 day upon which the Bankrupt shall attend before the Register, from which 
 date he shall be subject to the orders of the Court in all matters relating to his 
 bankruptcy, and may receive from the Register a protection against arrest, 
 to continue until the final adjudication on his application for a discharge, unless 
 suspended or vacated by order of the Court. 
 
 A copy of the order shall forthwith be sent by mail to the Register, or be 
 delivered to him personally by the Clerk or other oiScer of the Court. 
 
 V. 
 
 Registers. 
 
 The time when, and the place where,- the Registers shall act upon the matters 
 arising under the several cases referred to them, shall be fixed by special order 
 of the District Court, or, by the Register acting under the authority of a general 
 order, in each case, made by the ^District Court; and at such times and places 
 the Registers may perform the acts which, they are empowered to do by the Act, 
 and conduct proceedings in relation to the following matters, when uncontested, 
 viz : making adjudication of bankruptcy on petition of the Debtor; directing, 
 unless otherwise ordered by the Court, the newspapers in which the Notices 
 shall be published by the Messenger; administering oaths; receiving the sur- 
 render of a Bankrupt; granting protection thereon; giving requisite direction 
 for notices, advertisements, and other ministerial proceedings; taking proofs of 
 claims ; ordering payment of rates and taxes, and salary, or wages of persons in 
 the employment of the assignees 5 ordering amendments, or inspection, or copies, 
 or extracts of any proceedings ; taking accounts of proceeds of securities held 
 
6ENEEAL ORDERS IN BANKRUPTCY 53 
 
 any Creditor; taking evidence concerning expenses and charges against the 
 Inkrupt's estate ; auditing and passing accounts of assignees ; proceedings for 
 the declaration and payment of dividends, and taxing costs in any of the prodeed- 
 ings, all of which shall be subject to the control of the Court. 
 
 VI. 
 
 DespdtcJi of Biisiness. 
 
 Every Eegister, in performing the duties required of him, under the Act, and 
 by these orders, or by orders of the District Court, shall use all reasonable 
 despatch, and shall not adjourn the business but for good cause shown. Six 
 hours' session shall constitute a day's sitting if the business requires; and when 
 there is time to complete the proceedings in progress within the day, the party 
 obtaining any adjournment or postponement thereof may be charged, if the 
 court think proper, with all the costs incurred in consequence of the delay. 
 
 VII. 
 
 Examination and Filing of Papers. 
 
 It shall be the duty of the Begister to examine the bankrupt's petition and 
 schedules filed therewith, and to certify whether the same are correct in form ; 
 or, if deficient, in what respect they are so ; and the court may allow amend- 
 ments to be made in the petition and schedules upon the application of the 
 petitioner, upon proper cause shown, at any time prior to the discharge of 
 the bankrupt. At the close of the last examination of the bankrupt, the 
 Register having charge of the case, shall file all the papers relating thereto in the 
 office of the clerk of the District Court, and these papers, together with those on 
 file in the Clerk's office, and the Entries in the minute-book, shall constitute the 
 record in each case ; and the Clerk shall cause the papers in each case, to be 
 bound together. 
 
 VIII. 
 
 Orders by the Register. 
 
 Whenever an order is made by a Register in any proceeding in which notice 
 is required to be given to either party before the order can be made, the fact 
 that the notice was given, and the substance of the evidence of the manner in 
 which it was given, shall be recited in the preamble to the order, and the fact 
 also stated that no adverse interest was represented at the time and place ap- 
 pointed for the hearing of the matter upon such notice; and whenever an 
 order is made where adverse interests are represented before the Register, the 
 fact shall be stated that the opposing parties consented thereto, or, that the ad- 
 verse interest represented made no opposition to the granting of such order. 
 
 IX. 
 
 Notification to Assignee of his Appointment. 
 
 It shall be the duty of the Register, immediately upon the appointment of an 
 Assignee, as prescribed in Sections 12 and 13 of the Act, (should he not be 
 
54 GENERAL ORDERS IN BANKRUPTCY. 
 
 p -eeent at such meeting,) to notify him by personal or mail service of his aa- 
 poinrmt-nt ; and in 8uch notification the assignee so appoiuied shall be required 
 to give notice forthwith to the Court or Register of his acceptance or rejection 
 of the trust. 
 
 Testimony — How Taken. 
 
 The examination of witnesses before a Register in Bankruptcy may be con- 
 ducted by ihe, party in person, or by his counsel or attorney, and the witnesses shall 
 be fiubject to examination and cross-examination, which shall behad in conformity 
 with the mode now adopted in courts of law. The depositions upon such 
 examination shall be taken down in writing by the Register in the form of narra- 
 tive, unless he determines that the examination shall be by question and answer in 
 special instances, and when completed shall be read over to the witness and 
 signed by him in the presence of the Register. Any question or questions 
 which may be objected to shall be noted by the Register upon the deposition, 
 but he shall not have power to decide on the competency, materiality, or 
 relevancy of the question j and the Court shall have power to deal with the 
 costs of incompetent, immaterial, or irrelevant depositions, or parts of them, as 
 may be just. In case of refusal of a witness to attend, or to testify before a 
 Rt-gister, the same proceedings may be had as are now authorized with respect to 
 witnesses to be produced on examination before an examiner of any of the 
 Courts of the United States on written interrogatories. 
 
 XI. 
 
 Minutes Before Register — Filivg, etc. 
 
 A memorandum made of each act performed by a Register shall be in suit- 
 able form, to be entered upon the minute-book of the Court, and shall be for- 
 warded to the clerk of the Court not later than by mail the next day after the 
 act has been performed. Whenever an issue is raised before the Register in 
 any proceedings, either of fact or law, he shall cause the same to be stated in 
 writing in the maimer required by the Fourth and Sixth Sections of the Act, 
 and certify the same forthwith to the District Judge for his decision. The 
 pendency of the issue undecided before a Judge shall not necessarily sus- 
 pend or delay other procfeedings before the Register or Court in the case". 
 
 XII. 
 
 Accounts for Services of Register and Marshal. 
 
 Every Register shall keep an accurate account of his travelling and incidental 
 expenses, and those of any clerk or other officer attending him in the per- 
 foimance of his duties in any case or number of cases which may be refen-ed 
 to him ; and shall make return of the same under oath, with proper vouchers 
 (when vouchers can be. procured) on the first Tuesday in each month; and the 
 Marshal shall make his return, under oath, of his actual and necessary expenses 
 in the service of every warrant addressed to him, and for custody of property 
 
GENERAL OEDEES IN BANKRUPTCY. 55 
 
 publication of notices, and other services, and other actual and necessary ex- 
 penses paid by him, with vouchers therefor whenever practicable, and also with 
 a statement that the amounts charged by him are just and reasonable. 
 
 XIII. 
 Marshal as Messenger 
 It shall be the duty of the Marshal as Messenger to take possession of the 
 property of the Bankrupt, and to prepare, wiihiii three days from the time of 
 taking such possession, a complete inventoiy of all the property, and to return 
 it as soon as completed. The time for making the inventory and return may be 
 enlarged, under proper circumstances, by special order of the District Court. 
 He shall also, in case the bankrupt is absent, or cannot be found, prepare a 
 schedule of the names and residences of his creditors, and the amount due to 
 each, from the books or other papers of the bankrupt that may be seized by 
 him under his warrant, and from any other sources of information ; but all state- 
 ments upon which his return shall be made, shall be in writing, an.i sworn to by 
 the parties making them, before one of the Registers in Bankruptcy of the 
 Court, or a Commissioner of the Courts of the United States. In cases of volun- 
 tary bankruptcy, the Marshal may appoint special deputies to act, as he may 
 designate, in one or more cases, as Messengers, for the purpose of causing the 
 notices to be published and served as required in the Eleventh Section of the 
 Act; and for no other purpose. In giving the notices required by the third sub- 
 division of the Eleventh Section of the Act, it shall be sufficient to give the 
 names, residences, and the amount of the debts (in figures) due the several 
 creditors, so far as known, and no more. 
 
 XIV. 
 
 Petitions and Amendments. 
 
 All petitions, and the Schedules filed therewith, shall be printed, or written out 
 plainly, and without abbreviation, or interlineation, except where such abbrevia- 
 tion and interlineation may be for the purpose of reference, and whenever any 
 amendments are allowed, they shall be written and signed by the petitioner 
 on a separate paper, in the same manner as the original schedules were signed 
 and verified ; and if the amendments are made to different schedules, the amend- 
 ments to each schedule shall be made separately, with proper reference to the 
 schedule proposed to be amended, and each amendment shall be verified by the 
 oath of the petitioner in the same jnanner as the original schedules. 
 
 XV. 
 
 Priority of Actions— {Involuntary Bankruptcy.) 
 
 Whenever two or more petitions shall be filed by creditors against a common 
 debtor alleging separate acts of bankruptcy committed by said debtor on differ- 
 ent days within six months prior to the filing of said petitions, and the debtor 
 shall appear and show cause again.ijt an adjudication of bankruptcy against him 
 on the petitions, that petition shall be first heard and tried which alleges the 
 
56 GENERAL OBI>KES IN BANKRUPTCY. 
 
 commission of the earliest aet of bankruptcy ; and in case the several acts of 
 bankruptcy are alleged in the different petitions to have been committed on the 
 same day, the Court before which the same are pending may order them to be 
 consolidated, and proceed to a hearing as upon one petition; and if an adjudica- 
 tion of bankruptcy be made upon either petition, or for the commission of a 
 single act of bankruptcy, it shall not be necessary to proceed to a hearing upon 
 the remaining petitions unless proceedings be taken by the debtor for the pur 
 pose of causing such adjudication to be annulled or vacated. 
 
 XVI. 
 
 Filing Petitions in Different Districts. 
 In case two or more petitions shall be filed against the same individual in 
 different districts, the first hearing shall be had in tlie district in which the 
 debtor has his domicil ; and such petition may be amended by inserting an 
 allegation of an act of bankruptcy committed at an earlier date than that first 
 alleged, if such earlier act is charged in either of the other petitions ; and in 
 case of two or more petitions against the same firm in different courts, each 
 having jurisdiction over the case, the petition first filed shall be first heard, aud 
 may be amended by the insertion of an allegation of an earlier act of bank- 
 ruptcy than that first alleged, if such earlier act is charged in either of the 
 other petitions ; and in either case, the proceedings upon the other petitions may 
 be stayed until an adjudication is made upon the petition first heard ; and the 
 Court which makes the first adjudication of bankruptcy shall retain jurisdiction 
 over all proceedings therein until the same shall be closed. In case two or 
 more petitions for adjudication of bankruptcy shall be filed in different districts 
 by different members of the same copartnership for an adjudication of the bank- 
 ruptcy of said copartnership, the Court, in which the petition is first filed, hav- 
 ing jurisdiction, shall take and retain jurisdiction over all proceedings in such 
 bankruptcy until the same shall be closed ; and if such petitions shall be filed 
 in the same District, action shall be first had upon the one first filed. 
 
 XVII. 
 
 Concerning Redemptions of Property and Compounding Claims. 
 Whenever it may be deemed for the benefit of the estate of a bankrupt to 
 redeem and discharge any mortgage, or other pledge, or deposit, or lien upon 
 any property, real or personal, or to relieve said property from any conditional 
 contract, and to tender performance of the conditions thereof, or to compound 
 any debts, or other claims, or securities due or belonging to the estate of the 
 bankrupt, the assignee, or the bankrupt, or any creditor who has proved his 
 debt, may file his petition therefor in the office of the Clerk of the District Court ; 
 and thereupon, the Court shall appoint a suitable time and place for the hearing 
 thereof, notice of which shall.be given in some newspaper, to be designated by 
 the Court, at least ten days before the hearing, so that all creditors and other 
 persons interested may appear and show cause, if any they have, why an order 
 should not be passed by the Court upon the petition, authorizing such act on 
 the part of the assignee. 
 
GENERAL ORDEKS IN BANKRUPTCY. 57 
 
 XVIII. 
 
 Proceedings. m Case of Copartnerships 
 In case one or more membera of a copartnership refuse to join in a petition to 
 have the firm declared bankrupt, the parties refusing shall bo entitled to resist 
 the .prayer of the petition in the same manner as if the petition had been -filed 
 by a creditor of the partnership, and notice of the filing of the petition shall b.- 
 given to him in the same manner as provided by law and by thesi' rules in th>- 
 case of a debtor petitioned against; and he shall have the right to appear at 
 the time fixed by the Court for the hearing of the petition, and to maki- 
 proof, if ho can, that the copartnership is not insolvent, or has not committed 
 an act of bankruptcy, and to take all other defences which any debtor pro- 
 ceeded against is entitled to take by the provisions of the Act; and in case iin 
 adjudication of bankruptcy is made upon the petition, such copartner shall 
 be required to furnish to the Marshal, as Messenger, a schedule of his debts 
 and an inventory of his property in the same manner as is required by the Act 
 in cases of debtors against whom adjudication of bankruptcy shall be ihade. 
 
 XIX. 
 
 Duties of Assignees. 
 
 The assignee, shall, immediately on entering upon his duties, preparo a com- 
 plete inventory of all the property of the bankrupt that comes into his posses- 
 sion; and all sales of the same shall be by public auction, unless otherwise 
 ordered by the Court. Every assignee shall keep full, exact, and regular book-; 
 of account of all receipts, payments, and expenditures of money by him, and 
 shall make report to the Court, within twenty days after receiving the deed of 
 assignment, of the articles set off to the bankrupt by him, according to the pro 
 visions of the Fourteenth Section of the Act, with the estimated value of each 
 article, and any creditor may take exceptions to the determination of the 
 assignee within twenty days after the filing of the report. 
 
 XX. 
 
 Composition with Creditors — {^Arbitration ) 
 
 Whenever an assignee shall make application to the Court for authority to 
 submit a controversy arising in the settlement of demands against the bank- 
 rupt's estate, or of debts due to it, to the determination of arbitrators, or for 
 authority to compound and settle such controversy by agreement with thn 
 other party, the subject-matter of the controversy and the reasons why the 
 assignee thinks it proper and most for the interest of the creditors that it should 
 be settled by arbitration or otherwise, shall be set forth clearly and distinctly 
 in the application; and the Court, upon examination of the same, may im 
 mediately proceed to take testimony and make an order thereon, or may direct 
 the assignee to give notice of the application, either by publication or by mail, 
 or both, to the creditors who have proved their claims to appearand show cause, 
 on a day to be named in the order and notice, why the application should not 
 be granted, and may make such order thereon as may be just and proper. 
 
58 GENERAL OEDEBS IN BANKRUPTCY. 
 
 XXI. 
 
 Disposal of Property by Assignee. 
 
 In making sales of personal property the assignee shall give at least ten days' 
 notice of the time and place of the sale, and of the articles to be sold, by ad- 
 vertisement in one or more newspapers, to be designated by the Cnurt or by a 
 Rpgister, and by posted handbills, or otherwise, as he may think best for the interest 
 of the estate, or as the Court may order ; and he shall give like notice of the sale 
 of any real estate at least twenty days before such sale. Upon his application 
 to the court, and lor good cause shown, the assignee may be authorized to sell any 
 specified portion of the bankrupt's estate at p ivate sale. The Court, by order in 
 special cases, may dispense with newspaper and handbill advertisements. In 
 making sale of the franchise of a corporation, it may be offered in fractional parts, 
 or in certain numbers of shares, corresponding to the number of shares in the 
 bankrupt corporation. And in making sale of the real estate of a bankrupt, the 
 assignee shall, unless otherwise ordered by the Court, offer the same in lots or 
 parcels, if it exists in separate parcels, in such manner as may be for the ia- 
 terest of the creditors of the estate. ' 
 
 XXII. 
 Perishable Property. 
 
 In all cases where goods or other articles come into possession of the 
 messenger, or assignee, which are perishable, or liable to deterioration in value, 
 the Court may upon application, in its discretion, order the same to be sold, and 
 the proceeds deposited in Court. 
 
 XXIII. 
 
 Service of Notice. 
 
 The notice provided by the 18th section of the Act, shall be served by the 
 Marshal or his deputy, and notices to the creditors of the time and place of 
 meeting provided by the section, shall be given through the mail by letter, 
 signed by the Clerk of the Court. 
 
 Every envelopfe containing a notice sent by the Clerk or Messenger shall 
 have printed on it a direction to the Postmaster at the place to which it is sent, 
 to return the same within ten days unless called for. 
 
 XXIV. 
 
 Opposition to DiscJiarge. 
 
 A creditor opposing the application of a bankrupt for discharge, shall enter 
 his appearance in opposition thereto on the day when the creditors are required 
 to show cause, and shall file his specification of the grounds of his opposi- 
 tion, in writing, within ten days thereafter, unless the time shall be enlarged 
 by order of the District Court in the case, and the court shall thereupon 
 make an order as to the entry of. said case for trial on the docket of the 
 District Court, and the time within which the same shall be heard and decided. 
 
GENERAL OEDEES IN BANKRUPTCY 59 
 
 XXV. 
 
 Second and Third Meeting of Creditors. 
 
 Whenever any Bankrupt shall apply for his discbarge, within three months 
 fi-ora the date of his being adjudged a Bankrupt, under the provisions of the 
 29ih section of the Act, the Court may direct that the second and third meet 
 ings of Creditors of said Bankrupt required by the 27th and 28 h sections of 
 said Act sha 1 be had on the day which may be fixed in the order of notice for 
 the Creditors to appear and show cause why a discharge should not be granted 
 such Bankrupt ; and the notices of such meeting shall be sufficient if it be 
 added to the notice to show cause, that the second and third meetings of said 
 Creditors shall be had before the Register upon the same day that cause may 
 be shown against the discharge, or upon some previous days, or day. 
 
 XXVI. 
 
 Appeals. 
 
 Appeals in equity from the District to the Circuit Court, and. from the Cir- 
 cuit to the Supreme Court of the United States, shall be regulated by the rules 
 governing appeals in equity in the Courts of the United States. Any supposed 
 creditor who takes an appeal to the Circuit Court from the decision of the District, 
 Court rejecting his claim, in whole or in part, according to the provisions of the 
 8th Section of the Act, shall give notice of his intention to enter the appeal 
 within ten days from the entry of the final decision of the District Court upon 
 his claim; and he shall file his appeal in the Clerk's Office of the Circuit Court 
 within ten days thereafter, setting forth a statement in writing of his claim in 
 the manner prescribed by said section ; and the assignee shall plead or answer 
 thereto in like manner within ten days after the statement shall be filed. Every 
 issue thereon shall be made up in the Court, and the cause placed upon the docket 
 thereof, and shall be heard and decided in the same manner as other actions at 
 law. 
 
 XXVII. 
 
 Imprisoned Debtor. 
 
 If at the time of preferring his petition the debtor sha:ll be imprisoned, the 
 Court, upon his application, may order him to be produced upon habeas corpus 
 by the jailor or any officer in whose custody he may be, before the Register, 
 for the purpose of testifying in any matter relating to his bankruptcy, and if 
 committed after the filing 'of his petition upon process in any civil action founded 
 upon a claim provable in bankruptcy, the Court may, upon like application, dis- 
 charge him from such imprisonment. If the petitibner, during the pendency of 
 the proceedings in bankruptcy, be arrested or imprisoned upon prjocess in any 
 civil action, the District Court, upon his application may issue a writ of habeas 
 corpus to bring him before the Court to ascertain whether such process has 
 been issued for the collection of any claim provable in bankruptcy, and if 'so 
 
60 GENERAL OEDEES IN BANKRUPTCY. 
 
 provable, he shall be discharged ; if not, he shall be remanded to the custody 
 in which he may lawfully be. Before granting the order for discharge, the 
 Oonn shall cause notice to be served upon the creditor, or his attorney, so as to 
 give him an opportunity of appearing and being heard before the granting of 
 the order. 
 
 XXVIII. 
 
 Deposit and Payment, of Moneys. 
 
 The District Court in each District shall desigflate certain National Banks, if 
 there are any within the judicial district, or if there be none, then some other safe 
 depository, in which all moneys received by assignees or paid into Court in the 
 course of any proceedings in bankruptcy, shall be deposited ; and every Assignee, 
 and the Clerk of said Court shall deposit all sums received by them severally, on 
 account of any bankrupt's estate, in oue designated depository, and every Clerk 
 and Assignee shall make a report to the Court of the funds received by him, and 
 of deposits made by him, on the first Monday of every month. No moneys so 
 deposited shall be drawn from such depository unless upon a check, or warrant, 
 signed by the' Clerk of the Court, or by an Assignee, and countersigned by the 
 Judge of the Court, or one of the Registers designated for that purpose, stating 
 the date, the sum, and the account for which it is drawn ; and an entry of the 
 substance of such check or warrant, with the date thereof, the sum drawn for, 
 and the account for which it is drawn, shall be forthwith made in a book kept 
 for that purpose by the assignee or the clerk ; and all checks and drafts shall 
 be entered in the order of time in which they are drawn, and shall be numbered 
 in the case of each estate. A copy of this rule shall be furnished to the depository 
 so designated, and also the name of any Register authorized to countersign Siiid 
 checks. 
 
 XXIX. 
 
 Prepayment or Security of Fees. 
 
 The fees of the Register, Marshal, and Clerk, shall be paid or secured in all 
 cases before they shall be compelled to perform the duties required of them by 
 the parties requiring such service ; and in the case of witnesses, their fees 
 shall be tendered or paid at the time of the sei"vice of the summons or sub- 
 poena, and shall include their travelling expenses to and from the place a-t which 
 they may be summoned to attend. The Court may order the whole, or such 
 portion of the fees and costs in each case to be paid out of the fund in Court 
 in such case, as shall seem just. 
 
 XXX. 
 
 As to Fees and Costs. 
 
 To the Clerk of the Court : — For each notice required to be sent by mail 
 when signed by the Clerk, ten cents ; the postage to be prepaid by the party 
 required to give such notice. 
 
GENJBRAL OEDEES- IN BANKEUPTCY. 
 
 61 
 
 To the Clerk and Register : — For every copy of auy paper in proceedingt 
 in Bankruiptcy, twenty-five cents for certifying the same, arid in addition thereto 
 ten cents for each folio of 100' words. 
 
 To the Register : — For every order made where notice is required to be given 
 and for certifying copy of the same to the Clerk, one dollar. 
 
 For every certificate of question to becertified to the District Judge, undei 
 che 4th and 6th Sections of the Act, one dollar. 
 
 For every proof of debt, twenty-five cents; and where testimony is taken, 
 the fees prescribed by law may be added. 
 
 In cases where the debtor has no means, and makes proof to the satisfaction 
 of the Court, that he is unable to pay the costs prescribed by the Act, and these 
 Orders, the Judge in his discretion may direct that the fees and costs therein 
 shall not exceed the sum required by the Act to be deposited with the Clerk. 
 
 XXXI. 
 
 Costs in Contested Adjudications, 
 
 In cases of Involuntary Bankruptcy, where the Debtor resists an adjudica- 
 tion, and the Court after hearing, shall adjudge the debtor a bankrupt, the peti- 
 tioning creditor shall recover, to be paid out of the fund, the same costs that are 
 allowed by law to a party recovering in a suit in Equity ; and in case the peti- 
 tion shall be dismissed, the debtor may recover like costs from the petitioner. 
 
 XXXII. 
 
 As to Forms and Schedules, 
 
 The several Forms specified in the Schedules annexed to these Orders for the 
 several purposes therein stated, shall be observed and used with such altera- 
 tions as may be necessary to suit the circumstances of any particular case. In 
 all cases where, by the provisions of the Act, a special order is required to be 
 made in any proceeding, or in any case instituted under the Act in a District 
 Court of the United States, such order shall be framed by the Court to suit the 
 circumstances of the particular case; and the forms, hereby prescribed, shall be 
 followed, as nearly as may be, and so far as the same are applicable to the cir- 
 cumstances requiring such special order. In proceedings in Equity instituted 
 for the purpose of carrying into effect the provisions of the Act, or for enforc- 
 ing the rights and remedies given by it, the Eules of Equity Practice established 
 by the Supreme Court of the United States, shall be followed as nearly as may 
 be. In proceedings at Law instituted for the same purpose, the Eules of the 
 Circuit Court regulating the practice and procedure in cases at Law, shall be 
 followed as nearly as may be. 
 
 XXXIII. 
 
 Omissions and Amendments, 
 
 Whenever a debtor shall omit to state in the schedules annexed to his petition, 
 any of the facts required to be stated concerning his debts or his property, he 
 shall state, either in its appropriate place in the schedules, or in a separate 
 
62 QENEEAT, ORDERS IN BANKRUPTCY. 
 
 affidavit to be filed with the petition, the reason for the omission, with such 
 particularity as will enable the Court to determine whether to admit the 
 schedules as sufficient, or to require the debtor to make further effi)rts to com- 
 plete the same according to the requirements of the law ; and in making any 
 application for amendment to the schedules the debtor shall state under oath 
 the substance of the matters proposed to be included in the amendment, and 
 the reasons why the same had not been incorporated in his schedules as origin- 
 ally filed, or as previously amended. In like manner, he may correct any 
 statement made during the course of his examination. 
 
FORMS 
 
 PROCEEDING UNDER THE UNITED STATES BANKRUPT ACT OF 
 MARCH 2, 1867 
 
FORMS. 
 
 Form No. 1. 
 PETITION BY DEBTOR 
 
 To the Honorable , Judge of tlioDiistrict Court of the United 
 
 States, for the Dii?itrict of : — 
 
 The Petition of , of the of , in the 
 
 Ceunty of , and State of . and District aforesaid, 
 
 Respectfully Eeprfesents : — That he has 
 
 for months next immediately preceding the filing of this petition, 
 
 at , within said Judicial District; that he owes debts exceeding 
 
 the amount of three hundred dollars, and is un,able to pay all of the same in full , 
 that he is willing to suiTender all his e.-^tate and efiocts for the benefit of hi.s 
 Creditors, and desires to obtain the benefit of the Act entitled "An Act to Estab- 
 lish a Uniform System of Bankruptcy throughout the United States," approved 
 March 2, 1867 : 
 
 That the Schedule hereto annexed, Marked A, and verified by Your Peti- 
 tioiier's oath, contains a full and true statement of all his debts, and (so far as 
 it is possible to ascertaia) the names and places of residence of his creditors, 
 and such further statements concerning said debts as are rcC[uired by the provi- 
 sions of said Act : 
 
 That the Schedule hereto annexed. Marked B, and verified bj> Your Peti- 
 tioner's oath, contains an accurat(! inventory of all his estate, both real and 
 personal, assignable under the provisions of said Act : 
 
 'W'herefobb. your PetitiOiXKR pray?:, that he may be adjudged by thb 
 Court to be a Bankrupt, within the purview of said Act; and that he may bo 
 Decreed to have a Certificate of Discharge from all his Debts provable under 
 the same. 
 
 , Solicitor, \o\-, Attorney,] ifc. 
 
 Oath to foregoing Petition. 
 
 [X. B. — If Petitioner U not n citizen, the last clause of this oatU Hhould be omitted.] 
 
 Unitei> State.? of America, 
 
 District oi' , -v.v .■— ,- 
 
 I, , the Petirioniag Debtor mentioned and described in the foregoing 
 
 Petition, do hereby make solemn oath \or, affirmatio'i] tb;it the statements con- 
 tained therein are true according to the best of my knowledge, information and 
 belief; and I do fvirther make oath [or, affirmation | that 1 am a citizen of the 
 LTnited States of America, and that I will bear true faith and allegiance to the 
 s.ame. 
 
 , Petitioner. 
 
 Subscribed and aworn [or, tiffirmedl to, before me, this day of , 
 
 A. D. 18 
 
 U- S. District Judge, [Register in Bankruptcy, 
 
 or, U. S. Commissioner. I 
 
66 
 
 FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 
 
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POEMS UNDER THE tT S. BANKRUPT ACT, 1867. 
 
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68 
 
 FORMS' trNlJlftS THE U. S. BANKKTJPT ACT, 1867. 
 
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 Nature aud Consideration of the Debt, and 
 whetiier any Judgment, Bond, Bill of 
 Exchange, Promissory Note, &c., and 
 whether contracted as copartner or joint- 
 contractor, will] any other Person; and, if 
 so, with whom. 
 
 
 Wlien and Where 
 Contracted. 
 
 5 
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 Reference to Ledger 
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FOEMS,-, UNDER ,5T|!J«:^5 U S, BAjI^KEWPaf- ACT, 1887. 
 
 69 
 
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 FDRMS tJ.VD£R THE V. S, BANKRUPT ACT, }8e7. 
 
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 partner or joint-contractor, or with 
 any other Person ; and, if go, with 
 whom. 
 
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FOEMS UNDEH THE U. 8. BANKEUPT ACT, lsb7 
 
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 Statement of all Particulars re^fttiflg 
 thereto. 
 
 ;, 
 
 1 
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 Particular Description of all Eeal Estate owned by Peti- 
 tioner, or held by him, and whether under Contract or 
 Lease, 
 
 / 
 
 - ft- 
 
72 POEMS UNDER THE V S. BANKRUPT ACT, 1807. 
 
 [Petition by Debtor, 1 
 
 Personal Property. 
 
 Dollars. 
 
 a. — Cash on hand. 
 
 b. — Bills of Exchange, Promissory Notes, or Securities of auy tlcscription, 
 (each to be set out separately) 
 
 c. — Stock in Trade, in my business of , at 
 value of- . t 
 
 , of the 
 
 Cts. 
 
 d, — Household Goods and Fiu'niture, Household Stores, Wearing Apparel, 
 and Ornaments of the Person 
 
 f. — Books, Prints, and Picturt's 
 
 f. — Horses, Cons, She«p, and other Animals 
 
 If. — Carriages, and other ^■nhi(•ll.■ 
 
 A. — Farming Stock, and Implements of Hnsbaridry. 
 
 i. — Shipping, and Shares in Vessels. 
 
 k — ilachiuery, Fixtures, and Apparatus used in Business: with the place 
 where each is Situated 
 
 /. — Goods or Personal Property of any otVier Description, with the place 
 
 where Each is Situated. 
 
 Petitioner. 
 
FORMS UNDER THE U. S. BANKRUPT ACT, J 867. 73 
 
 IPetitioii by Debtor.! 
 
 Choses in Action. 
 
 Dolls. 
 
 (3.) 
 
 Cts. 
 
 (I. — Debts due Petitioner on open'Aoeotint. 
 
 i. — ^Stocks in Incorporated Companies, and Interest in Joint Stock Coffl- 
 p.inies 
 
 c — Policies of Insuriince. 
 
 d. — Unliquidated Claims of every nature, with their Estimated Value . 
 
 Petitioner. ' 
 
74 
 
 FORMS UNDER THE U S BANKRUPT ACT, 1867. 
 
 fPelition of Debtor.] 
 
 »$€iiE:i»iriiX: b. 
 
 (4.) 
 
 p7-(ypertyin Reversion^ Remainder , or . Expectancy, mcluding Property held 
 
 in Trust for the Petitioner, or subject to any Power or Right to Dispose of, 
 
 or to Charge. 
 
 [N. B. — A Particular Description of Each Interest must be Entered, If all or any of tbo debtor's Property 
 has been Conveyed by Deed of Assignment, or otherwise, for tlie benefit of Crei^tors, the date of such Deed 
 should be stated, the Name and address of '_ho Pci-son to whom the Property was Conveyed, the Amount 
 realized from the Proceeds thereof, and the Disposal of the Same, ag far as known to the Petitioner.] 
 
 General Interest. 
 
 IntereFtt in Land.. 
 
 Personal Property. 
 
 Particular Description. 
 
 Supposed vaVe 
 of my interest. 
 
 Real Estate and Leasehold Property, with Locality, Names, 
 and Descriptions of Parties now Enjoying the Same, and 
 the Value thereof; also the Nature of my Interest thei'ein, 
 and from Whom, and in what Manner it is derived 
 
 Property in Money, Stock, 
 Shares, Bonds, Annuities, 
 etc., etc. 
 
 Rights and Powers. 
 
 Property heretofore conveyed | 
 for benefit of Creditors. i 
 
 What portion of Debtors 
 Property has bepn Con- 
 veyed by Deed of Assign- 
 ment, or otherwise, for Ben- 
 efit of Creditors ; Date of 
 such Deed, Name and Ad- 
 dross of Party to whom 
 Conveyed ; Amount real- 
 ized therefrom and Dispo- 
 sal of same, so far as known 
 to Petitioner. 
 
 Personal Property with Locality, Names, and Descriptions 
 
 of Persons now Enjoying the Same; also the Nature of 
 
 my Interest therein, and from Whom, and in what Man- 
 
 I ner it is derived 
 
 Annuities, Money in Public or other Funds, Shares in Rail- 
 road and other Companies, showingnn whoso names the 
 same arc standing, with Names and Descuptions of per- 
 sons now Enjoying tho Same; also the Nature of my In- 
 terest therein, and from Whom, and in what Mannej' it is 
 derived i '. 
 
 Rights and Powers, wherein I or any other Person or Per- 
 sons in Trust for me or for my benefit have any power to 
 Dispose of, Charge, or Exetcise 
 
 Description of property of Debtor heretofore conveyed for 
 benefit of Creditor by deed of assignment, or otherwise; 
 date of such deed or instrument of conveyance, with name 
 and address of party towhom made; amount realized 
 from name, and the disposal of such property, so far as 
 known to Petitioner 
 
 Dolls. Cts. 
 
 Am'nt realized 
 from proceeds 
 of property 
 conveyei 
 
 Dolls. CtR 
 
 Petitioner, 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 
 
 75 
 
 fPulition by Debtor.] 
 
 MCHKDlTIaE B. 
 
 (3.) 
 
 A ParticMlar Statement of the property claimed as Excepted from the Opera- 
 tion of said Act, by, the provisions of Me \Uh Sectim thereof, giiling Each 
 Item of Property and its Valuation; and, if any portion of it is Real Estate, 
 its Location, Description, and Present Use. 
 
 [N. B.— The ptoperty claimed to be Exempt under the Laws of any State is to be described separately 
 from the rest, and reference given to the Statute of aaM State creating the Exception,] 
 
 Property claimed to be Ex- 
 cepted from the opera- 
 tions of said Act, and 
 which may be set apart 
 by the assignee under 
 the 14th Section 
 
 Valuation. 
 
 Dolls. 
 
 Cts. 
 
 Property claimed to be Ex- 
 empt by State laws ; its 
 Valuation ; whether 
 Real or Personal Estate ; 
 its Description and Pre- 
 sent Use; and under 
 what State Eaw Exemp- 
 tion is claimed 
 
 Petitioner. 
 
76 
 
 FORMS UNDEE THE U. S BANKRUPT ACT, 1807. 
 
 Petilionof Debtnr.] 
 
 SCUEDULiK B. 
 
 (6.) 
 
 The following is a True List of all Books, Papers, Deeds, and Writimgs relating 
 to TMj Trade, Business, Dealings, Estate, and Effects, or any Part thereof, 
 which, at the date of this Peti,tion, are in, iny Possession or under my Cus- 
 tody and Control, or which are in thr Possession or Oattody of any Person 
 in Trust for me, or for my TJsr, Benefit, or Jldvarttage; and also of Ml others 
 w7vii;7i have been heretofore, at any tit^e in iriy Possession, or under my Cus- 
 tody or Control, and which are now held by the Parlies wlhose names are 
 hereinafter set forth, with the reason, for their Custody of the same : — 
 
 Books 
 
 Deeds 
 
 Papers, f.to . 
 
 Petitioner. 
 
 N. B. Here followB oath to Schedule B, as hereinafter prescribed.] 
 
FORMS UNDEE THE U. 8,' BANKRUPT ACT, 1867 77 
 
 OATHS TO- SCHEDULES A AND B. 
 
 [N. B.— The following torma of oaths to Schednlen A tint! B of the Petition by Debtor are prescribed and 
 liey are tobo annexed to the »ame, respectively. 1 
 
 Oat//, to SchecDulc A. 
 Umted States op America. 
 
 District of , ss : — '■ 
 
 On this day of ^A. D. ]§ , before me personally came , the 
 
 |)erson mentioned in and who subscribed to, the foregoing Petition and Schedule. 
 Mirked A, 'respectively, and who being by me first duly sworn [nr, affirmed] 
 ']i4 decjare the said Schedule to be a statement of all his debts, &c., in accord- 
 ance with the Act of Congress entitled " An Act to Establish a Uniform System 
 Df Bankruptcy throughout the United Stiites," approved March 2, 1S67. 
 
 .District Judge, [or, Register; or, V. S.. Commissioner.] 
 
 Oath to Sphedvlc B. 
 
 Umted States of America. 
 
 District of , ss : — 
 
 On this day of ■ jA. D. 18 , before me personally catne , the 
 
 person mentioned in and who subscribed to the foregoing Petition and Schedule. 
 Marked B, respectively, and who being by me first duly sworn [or, affirmed] 
 did djBclare the said Schedule to be a statement of all his estate, both real, and 
 personal, in accordance with the Act of Congress entitled "Ail Act to Establish 
 a Uniform System of Bankruptc}' thronghotit the United States," approved 
 March 2, 1867. 
 
 District Judge, ,[or, Register, or, U. S. Commissioner. \ 
 
 Form No. 2. 
 COPARTNERSHIP PETITION. 
 
 fin ca.se of a coparl;ner.ship, tbe form will be as follows :j 
 
 To the Honorable Judge of the I)istrict dourt of the United 
 
 States for the District of 
 
 The Petition of , and , of , 
 
 iu the County of , and State of , and District afore- 
 
 said, respectfully represents : That the said , and 
 
 2opartners transacting business, at j , .ii < . ■, , in the County of 
 and State of ' , and in said District; have for ilie 
 
 months. ' *''j'' ■' "' , ',,' .; '"" ■ ' \ " ;' '■ ': 
 
 [Or, 
 
 That the said and meillbfers of a isopartnership 
 
 composed.of themselves, and one , , of , , , .in the County of 
 
 and State of , have for the months : 
 
 next immediately preceding the filing of this Petitirti at witliii; 
 
 said Judicial Disti-ict ; that the members cif said dopartriprship owe ds^bis ex- 
 
78 POEMS UNDER THE U S. BANKRUPT ACT, 1867 
 
 ceeding the amount of three hundred dollars, and are unable to 
 
 pay all their debts in full ; that they are willing to surrender all their estate 
 and effects for the benefit of their creditors, and desire to obtain the benefit of 
 the Act entitled "An Act to Establish a Uniform System of Bankruptcy 
 throughout the United States," approved Jlarcli 2. 1S67. 
 
 That the Schedule hereto annexed. Marked A, and verified by their oaths, 
 contains a Full and True Statement of all (be; debts of said Copartnership, and. 
 as far as possible, the Names and Places of Residence of iheir Creditors, and the 
 further statements concerning such debts required by the provisions of said Act 
 
 That the Schedule hereto annexed, Marked B, verified by'their oaths, con- 
 tains an accurate Inventory of all the estate of said Copartnership as required 
 by the provisions of said Act. 
 
 And said further states, that the Schedule hereto annexed, 
 
 Marked C. verified by his oath, contains aFulland IVne Statement of all his In- 
 dividual debts ; and, as far as possible, the Names and Places of Residence of his 
 Creditors ; and the further Statements concerning such debts required by the 
 provisions of said Act ; alid that the Schedule hereto annexed, Marked D, veri- 
 fied by his oath, contains an accurate Inventory of all his Individual Estate as 
 required by the provisions of said Act. 
 
 . And said further states, that the Schedule hereto annexed, 
 
 Marked 13, verified by his oath, contains a Full and True Statement of all his la- 
 dividual debts, and, as far as possible, the Names and Places of Residence of his 
 Creditors, and the further Statements concerning such debts required by the 
 provisions of said Act ; and that the Schedule. hereto annexed, Marked F, veri- 
 fied by his oath, contains an accurate Inventory of all his Individual Estate as 
 required by the provisions of said Aei. 
 
 fN. B. — Similar clauses to be added for Individual Schedules of eack Copartner joining in the Petition.] 
 
 Wherefore, your Petitioners pray,' that after due proceedings tad, they 
 may be adjudged by a Decree of the Court to be Bankrupts within the purview of 
 said Act ; and upon their compliance with all the requirements of the said Act, 
 and all the orders and directions of the Court made in pursuance thereof, they 
 may be severally decreed to have a Certificate of Discharge from all 
 THEIR Debts provable under said Act, and otherwise entitled to all the 
 benefits thereof. 
 
 Petitioners. 
 
 [N. B. — The Form of the Oath to the Petition is to bo modified by employing the plural for 
 the singular number, and by the addition of clauses to cover the Schedules ot Each Copart- 
 ner.] 
 
 Form No. 3. 
 CORPORATION PETITION. 
 
 [N. B. — If a Petition in Bankruptcy is filed by a Corporation, an authenticated copy of a 
 Vote or other action of the Stockholders, {or, party or parties entitled to act in behalf of such 
 Corporation,) authorizinpf such proceedings should be filed with the Petition, and which, in 
 suhstance, should bo as follows ; ] 
 
 Stalement to arxompany Petition of Corporation., (In Bankruptcy. J 
 
 At a meeting of the Stockholders, [or, of the Board of Directors, or 
 Trustees, as the Case may be,] of the Company, [or. Association, or, 
 
FORMS UNDER THE U. S. BANKRUPT ACT, ]867. 79 
 
 Bank, or, Society,,] a Corporation created by . of the State 
 
 of , held at . in the county of > and State of 
 
 on this day of , A. D. 18 , the Condition of the Affairs of said Cor 
 
 pora,tian having bepn inquired into, and it being ascertained to the Satisfaction 
 of said meeting that the said Corporation was Insolvent, and that its Affairs 
 ought to be wound up, it was Voted [or, Rcsolvedlby a Majority of the Corpora- 
 ators \or, Stockholders, or. Directors, or. Trustees] present at such Meeting, 
 (which was duly called and notified for the purpose of taking action upon the 
 subject aforesaid;) that be, and > thereby— Auihorized. 
 
 Empowered, and Eequu-ed to file a Petition in (he District Court of the United 
 States for the District of , within which said Corporj^tion has carried 
 
 on its businisss, for the purpose of having the same adjudged Bankrupt ; and 
 that such proceedings be had thereon as are provided by the Act of Congress 
 entitled " An Act to Establish a Uniform System of Bankruptcy throughout 
 the United States," approved March 2, 18G7. 
 
 I)V WITNESS WHEREOF, I have hereunto subscribed my name as President [w. 
 other officer or agent] of said Corporation, and affixed the Seal 
 
 JofCorpoLtionJ of the same this ' day of . A. D. 
 
 18 
 
 Prtsident [or, other officer] of said Corporation. 
 
 [N. B. — In case of a Coiporation, the following changes are to be made in the form of Peti- 
 tion already prescribed, viz : The substitution of the Namo of tho Coi-poration for that of the 
 Individual Petitioner, and the omission of the Prayer for a Discharge and the following 
 passage substituted : " And that like proceedings may bii had in tite premlsus as in said act 
 are provided in respect to natural persons." The language of the Oath to the Corporation 
 Petition may be changed to correspond with the form of the Petition.] 
 
 Form No. 4. 
 
 OEDEE OF EEFEEENCE TO EEGISTER, 
 
 In tho District Court of the United States, 
 
 For the District of ' 
 
 In the Matter of 
 
 > In Bankruptcy 
 
 A Petitioner for Adjudication in Bank- 
 ruptcy of himself. 
 
 District of , ** .■ 
 
 Whereas , of the County of , State of 
 
 and District aforesaid, has, on this day of , A. D. 18 , at 
 
 o'clock m., filed in the office of the Clerk of said Court a Petition for Ad- 
 judication in Bankruptcy against himself, according to the provisions of the 
 Act of Congress entitled " An Act to Establish a Uniform System of Bank- 
 ruptcy throughout the United States," approved March 2, 1867, 
 
 It is thereupon Ordered, That said Petition be referred to 
 (>ne of the Eegisters in Bankruptcy of this Court, to make Adjudication thereoni 
 and take such other proceedings therein as are required by said Act ; and fur- 
 
80 FORMS UNDER THE U. S BANKRUPT ACT, 1867. 
 
 tlier, 'J'hat the said , shall on or before the day of , 
 
 xt o'clock m., file with said Register a duplicate copy of said Petition, 
 dnd the SAe'dules thereto annexed, and that he attend before said Register on 
 said day, and thenceforth as said Register may direct, to submit to stiCh otdera 
 as may be made by said Register, or by- this Court relating to hia said Bank- 
 ruptcy. 
 
 And further, that until otherwise ordered by the Court, the said Register 
 shall act upon the matters arising in this case at his office, at ■ , 
 at such times as he shall fix for that purpose. 
 
 Witness the Honorable , Judge of the said Court, and 
 
 neal thereof, at , iu s;rid District, on the day of , 
 
 A D. 18 . 
 
 ■ Seal 
 I Ibo Court. 
 
 Seal of * 
 
 Olarh of District Court, fur said District. 
 
 Form No., 5. 
 ADJUDICATION OF BANKRUPTCY UPON DEBTOR'S PETITION. 
 
 In the District Court of the United States 
 For the District of 
 
 In the Matter of 
 
 By VVhoiri a Petition for Adjudication of j 
 Bunkruptcy was Piled on the \ 
 
 day of , A. D. 18 , in said Court. 
 
 I,\ Bankruptcy. 
 
 
 At , in said District 
 
 on the day of , A. D. 18 
 Before ■ , one of the Registers, 
 
 of said Court in Bankruptcy. 
 I, -I HE "UndersigiXKD, a Register of said Court in Bankruptcy, upon good 
 proof before me , taken, do find, that the eaid , has 
 
 iieeome a Bankrupt within the true intent and Meaning of thr Act of Congress 
 Entitled "An Act to Establish a Uniform System of Bankruptcy throughout 
 the United States, 'Vapproved March 2, 1867 ; and I do hereby declare and 
 adjudge him a Bankrupt accordingly. 
 
 Register in Bankrupted/. 
 
 [ N. B. — ^When a Debtor is declared a Bankrupt upon u, Creditor's Petition, the Order should 
 bo inude by the Court and Entered as an Order of t/he Court iu substantially the form above 
 preseribod.] 
 
FOBMS UNDER THE lU. S, BijNKEaPT ACT, 1867 81 
 
 Fxirm No. <3. 
 WARKANT to MESSENGER. 
 '• f Voluntary Bankruptcy.) 
 
 In the District Oonrt of the United States, 
 For the District of 
 
 111 the Mattei%of 
 
 n TiTi ' '■ n •• ,. .T T • <.)Iiv Bankruptcy. 
 By ,W]}om a Jr'etition lor Adjudication oi ( 
 
 Bankruptcy was Piled on fhe 
 
 day of ,A. D. 18 , in said Court. 
 
 District of , ss : — 
 
 To the Marshal of the District of : — 
 
 GBEETfNG :^Whereas, a Petition for Adjudication of Bankruptcy and for 
 Eelief, under the Act of Congress, entitled " An Act to Establish a Uniform 
 System of Bankruptcy throughout the. United States," approved March 2, 
 1867, was, on the day of ' , IS , filed by , of 
 
 , in said District, upon which he hath been found and adjudged 
 a Bankrupt, there being no opposing party thereto : — You arr, thkrefore, 
 HBBEBV DiRECTKn, AS i\Ies.se.\(jer, to publish times in the^[2iZ'erc 
 
 name the newspapers in which the notice is to be published,^ (the first publica- 
 tion to be made forthwith,) the following notice, to wit : — 
 
 This is lo give Notice: That on the daj- of , A. D. 18 , a, 
 
 Warrant j^ Bankruptcy was issuE_d against the Estate of , of , in 
 
 the county <gf . , and Sfate of , who ha.s been adjudged a Bankrupt, on 
 
 his own Petition ; that the Payment of any Debts and Delivery of any Property belonging 
 to such Bankrupt, to him, or tor his use, and the Transfer of any Property by him are fo'. - 
 bidden, by Law ; that a Meeting of the C^it^rs of the said Bankrupt, to Prove their 
 Debts, and to Chopse one or more a^sjgueias of his Estate, will be held at a Court of Bank- 
 ruptcy, to be holden [ Here designate the Place, and limldmg. Room, or Office where the Court 
 is to heheW] before . , Register, on the day of , A. D. ]8 , 
 
 at o'clock M. 1 ■ . 
 
 Akd you are further directed to Serve Written or Printed Notice, forthwith. Either 
 by Mail or Personally, [ Those^ upon whom personal Service is to be made, should be designated 
 by the Court, or Register, Yori a\\ Creditors upon the , Schedule filed with said Bankrupt's 
 Petition, [or, wBere na-mes may be.^iven you in addition thereto by the Debtor,] a least ten 
 days before the appointed meeting or s.aid Court, in the following form, to wit : — 
 To Mr. , of , County of , and State of , Creditor of , 
 
 Bankrupt. ^ 
 
 You are hereby notified, that a Warrant in Bankruptcy has been issued out of the District 
 Court of the XJnitfed States, for the District of , against the estate of , 
 
 adiudged a Bankrupt, upoil biS own Petition :'— That the payment of any Debts, and 
 the Delivery of any Property belonging to said Bankrupt, to him, or for his use, and 
 the transfer of any Property by him. are Forbidden by Law: — That a Meeting of the 
 Creditors of said Bankrupt, to wit: [Here insert names of -the Several Creditors of Bank- 
 rupt, with their places of residence and amount pf. their debts, respectively, in the following 
 form, e.g. :-^ 
 
 A. B. , |Boston,Mass :.... | '^00] 
 
 to Prove, their Debts and Choose one or more Assignees of his Est,".te,' will beheld at a Court, 
 of Bankiuptcy, to be holderi on the day of , A. D. )8 .at o'clock, 
 
 ^- M., fit \^Here insert the Plate, Building, Room, or Office, wticrr the Court irilt br held] 
 before ■ , Register. 
 
 Andhave you then there this Warraul, with you,r dpiug.s thereon. 
 
 Witness the HonpraBje , Judge of the said Court, und 
 
 the seal thereof, at , iij said District, on the 
 
 hJ%«U ^.lyof , ', ,_,A.D.i„s . . ■' : ■ 
 
 Plerk ofDisirict Court, for said Distric'. 
 
^^ FORMS UNDER THE U. S. RANKRUPT ACT, ISfl?. 
 
 form Ko. 7. 
 EETDEN OF MESSENGER TO ACCOMPANV WARRANT. 
 
 [N. B. — This Return may be Endorsed on the Warrant, or follow the signntiire of the Clerk.] 
 
 District of : ss. 
 
 At , on the day of , A. D. 18 , — By virtue of the within 
 
 "Wan ant, I have caused the notice therein ordered, toi)e published, by advertise- 
 ment, times, in the Newspapers within mentioned ; the first publication 
 of which was on the day of , A. D. 18 , in [Here mention Newspaper 
 in which first publication was had,^ And I also on the day of , 
 A. D. 18 , sent by mail or served personally upon the creditors and others 
 named in said Warrant, a copy of the notice required thereby to be sent to, or 
 ■lerved on them : — And all of the said notices were according to the directions 
 set out in said Warrant. 
 
 Fkes. 
 
 ]. For service of warrant ,, , 
 
 '2. For necessary travel miles, at 5 cents per mile, each way 
 
 ■i. For each written note to Creditor named in the Schedule, 10 cents 
 
 -1. For actual and necessary expenses in publication of notices , 
 
 [X. B. — If there are any ather tiectssary expenses, tim same way be inserted in epecific 
 tcrvtB, numiering the t>avie consecutively. ) 
 
 V S. Marshal, as Messenger, 
 District of 
 District of , ss :-^ 
 
 , A. D. 18 . Then personally appeared 
 the , and made oath, that the above Expenses returned by 
 
 him, in addition to his fees, were actually and necessarily incurred and paid by 
 him, and that the same are just and reasonable 
 
 Before me, _' . 
 
 District Judge, 
 
 [or, Register in Bankruptcy.] 
 
 Form No. 8. 
 
 REGISTER'S OATH OF OFFICE. 
 
 United States of America, 
 
 District of , ss: 
 
 I, , having been duly nominated and recommended by the Chief 
 
 Justice of the Supreme Court of the United States, and appointed by the Dis- 
 trict Judge of the United States for the district of , as a 
 Register in Bankruptcy under the act entitled "An Act to Establish a Uniform 
 "System of Bankruptcy throughout the United States," approved March 2, 
 1867, do solemnly swear that I have never voluntarily borne arms against the 
 United States since I have been a citizen thereof; that I have voluntarily given 
 no aid, countenance, counsel, or encouragement to persons engaged in armed 
 hostility thereto ; that I have neither sought nor accepted, nor attempted to 
 exercise the functions of any office whatever under any authority or pretended 
 authority in hostility to the United States ; that I have not yielded a voluntary 
 support to any pretended government, authority, pjwer, or institution within 
 
FORMS UNDER THE U. 8. BANKRUPT ACT, ISW 83 
 
 the United States hostile or inimical thereto. And I do further swear, that to 
 the best of my knowledge and abili:ty, 1 will support and defend the Constitu- 
 tion of the United States agiinst all enemies, foreign and domestic; that I will 
 bear true faith and allegiance to the same; that 1 take this obligation freely, 
 without any mental reservation oi' pnrpose of evasion ; and that I will well and 
 faithfully discharge the duties of the office on which I am about to enter; and 
 also, that I will nof, during my continuance in office, be directly or indirectly 
 interested in, or benefited by, the fees or emoluments arising from any suit or 
 matter pending in bankruptcy in either the District r- Circuit Court in this 
 District. So help nie God. 
 
 Subscribed and to, before me this day of , A. D. 18 . 
 
 District Judge. 
 
 Form No. 9. 
 
 OFFICIAL BOND OF REGISTER. 
 
 In the District Court of tlie United States 
 For the District of 
 
 I.\ Bankrui'tuv. 
 
 Know all me.v by ihese Phese.nts: That we [7««er/ names and resi- 
 dences in full, of Bondsmen\ are held and firmly bound to the United States of 
 America in the sum of dollars, lawful money of the United States, 
 
 to be paid to the said United State.i, for the payment of which, well and truly 
 to be made, we bind ourselves and each of us, our and each of oiir heirs, exec- 
 utors, and administrators, jointly and sc^ver.iUy, fii-mly by these presents. 
 
 Sealed with our seals, and dated this day of , Anno 
 
 Dopiini one thousand eight hundred and 
 
 Whereas the said , having been on tho day of , 
 
 A. D. 18 , appointed by the Honorable , Judge of the Dis- 
 
 trict Court of the United States tir the District of 
 
 a Register 'in Bankruptcy, in and for said District, this Bond is executed pur- 
 suant to the Third Section of the Act of Congress entitled •• An Act to Estab- 
 lish a Uniform System of Bankruptcy throughout the United States," ap- 
 proved March 2, 1867, and is conditioned for the faithful discharge of the du- 
 ties pertaining to said office of {Register in Bankruptcy. 
 
 In witness whereof we have hereunto set our hands and seals this 
 day of , A. D. one thousand eight hundred and 
 
 , [l. s. 
 
 , |l, s^ 
 
 Signed, sealed, aftd filed in office of the Clerk of said District Court. 
 Attest : , 
 
 Clerk ■ District of 
 
 IN. B.— The above Bond to be endorsed with the approval of the Judge of the DistHct 
 
 Court thus: "I HEREBY APPROVE THB- WITHIN BOND, AND DECLARE THE SURETIl S 
 
 THEREON TO BE SATISFACTORY i" and the usu»l Certificate of the Clerk of the District 
 Court, as to the exact time and date of filing. ] 
 
■84 FORMS UNDER THE U. S. BANKRUPT ACT, 1007. 
 
 Fi^rm NK 10. 
 ! ,• COMMON ORDER. 
 
 ']n the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 5 In Bankruptcy. 
 
 Bankrupt . 
 
 At , in said District, 
 
 on the day of , A. D. 18 
 
 Beftire Mr. , one of the Registers 
 
 of said District Court, in Bankruptcy, 
 District of , ss: 
 
 Upon the application of , of , in the County of , and 
 
 State of , there being no opposing interest, [or, the party, or parties, 
 
 appearing assenting thereto, 1 It is Orderkd : [Here insert the order.} 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , in said District, on the 
 
 5 Seal of ) day of ■. A.D. 18 . '' ' 
 
 ) the Court. 5 •' 
 
 ^ , 
 
 Clefk of District Court, for said District. 
 
 Form No. 11. 
 CERTIFIED MEMORANDUM OF FIRST MEETING OF CREDITORS. 
 In the District Court of the United States, 
 For the Di? tj-ict of 
 
 In the Matter of 
 
 . In Bankruptcy. 
 
 Bankrupt 
 
 At , in said District, 
 
 on the day of , A. D. 18 . 
 
 Before Mr. 
 
 Register in Hanlcrvptcy. 
 District of , ss : — ' 
 
 Memorandum. — This being the day appointed by the Court for the First 
 Meeting of Creditors under the said Bankruptcy, whfereof the notice' rfeqilired in 
 that behalf has been duly given, I, the undersigHed, Register of the said Coiirt 
 in Bankruptcy, sat at the time and place above mentioned, pursuant to such no- 
 tice, to take the proof of debts and for the choice of assignee under the said 
 Bankruptcy ; and I do hereby certjfy that the greater part in number and in 
 value of the creditors who have proved their debts were present, or duly repre- 
 sented, and made choice of , of , in the County of , 
 and State of , as the Assignee of the said Bankrupt's estate. 
 [Or, 
 
 Failed to make choice of an Assignee of ^said Bankrupt's estate, atid there 
 being no opposing interest, T , appointed , of , in the Countyi 
 
 of , and State of , as Assip-nee of the same. 
 
FOSMS UNDER THE U. S. BANKRUPT ACT, I8fi7. 86 
 
 I Or. 
 
 Failed to make choice of an Assignee of said, Bankrupt's ustate, and, there 
 being no opposing interest, I further certify to the Court the failure to make 
 such choice of Assignee, in order that the Court may take action in the premi- 
 
 Registcr in Bankruptcy.. 
 
 fN. B. —When the matter of appointment is referred to the Court, the Register may, if 
 requested, certify the names of the persons proposed at the Creditor's meeting and the votes 
 given for each.] 
 
 Form No. 12. 
 
 ABSTRACTS OF PROCEEDINGS UNDER SECTION FOUR— FORM OF MEM- 
 ORANDUM TO BE RETUEND TO CLERK BY REGISTER, OF HIS ACTION 
 IN EACH CASE. 
 
 In the District Court of the United States, 
 For the " '"' District of 
 
 In the Matter of 
 
 Bankrupt 
 
 ' In Bankruptcy. 
 
 At , in said District, 
 
 on the day of ' , A. D. 18 . 
 
 Before Mr. , 
 
 kcgister in Bankruptcy. 
 
 District of , ».s ; 
 
 Memoraimdum. — ^This day attended the first meeting of Creditors of , 
 
 the Bankrupt aforesaid, at sa,id , where choice was made of as- 
 
 signee as appears by the papers herevyith rettirned. [Here insert particular 
 statement of all that was done before the Register ^^ 
 
 „'.,-■> Register i^ Bankruptcy. 
 
 [N. B — A memorandum of what is done in each case respectively must he returned on 
 separate sheets of paper. ] 
 
 Form No. 13. 
 
 CREDITORS WHO HAVE PROVED THEIR DEBTS AT FIRST MEETING. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of I 
 
 In BankrOptcv. 
 
 ^Bankrupt 
 
 -^t , in said District on 
 
 the day of , A. D. IS . 
 
 Before Mr. 
 
 Register in Bankruptcy. 
 
86 
 
 FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 
 
 District of , ss : 
 
 The following ia a list of Creditors who have this day proved their debtfi ; 
 
 Register in Bankruptcy. 
 
 Form No. 14. 
 FORM OF SPECIAL LETTER OF ATTORNEY. 
 
 In the Matter of 
 
 Bankrupt 
 
 In Bankruptcy. 
 
 To 
 
 Sir : [or, Messrs., or, Gentlemen,] 1, [or, we,J 
 hereby authorize you, or any one of you, to attend the Meeting of Creditors in 
 this matter, advertised or directed to be holden at , on the 
 
 day of , before , or on the day advertised in the [Name flu 
 
 Newspapers] or any adjournment thereof, and then and there for , 
 
 and iu name to vote for or against any proposal or resolution that 
 
 may be lawfully made or passed at such meeting or adjourned meeting; and in 
 the choice of Assignee, or Assignees of the Estate of the said Bankrupt, and 
 for , or , to accept such appointment of Assignee, 
 
 Dated this day of ,A. D. 18 . 
 
 Witness to the signature of , 
 
 Exhibited to me this 
 
 day of 
 
 , A.D. 18 
 
 Register in Bankruptcy. 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 
 
 8,7 
 
 Form No. 15. 
 CHOICE OF ASSI&NEES. 
 .(First Meeting of Creditors.) 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 Bankrupt 
 
 In Bankbuptcy. 
 
 At 
 
 on the 
 Before Mr. 
 
 , in said District 
 day of , A. D. 18 . 
 
 Register in Bankruptcy. 
 District of as : 
 
 Mkmokandum. — This being the day appointed by the Court for the First 
 Meeting of Creditors in the above Bankruptcy, and of which due notice has 
 been given in' the \Here insert the names of the Newspapers in which notice was 
 pviiliihed,^ and by special notice served personally, or througli the mail. We, 
 whose names are hereunder written, being the greater part in number and in 
 value, of the Creditors of the said , Bankrupt aforesaid, pres- 
 
 ent at this Meeting, and who have proved our Debts, have chosen, and do hereby 
 nominate and choose [Here insert the name, or names of assignees, with their 
 places of residence, respectively] to be the assignee of the said Bankrupt's Estate 
 and Effects, and w-e do desire that he [or, theyj may be appointed such assignee , 
 accordingly : 
 
 Names of Creditors above men- 
 tioned. 
 
 Residences of the Same. 
 
 Am'nt of Debt. 
 
 
 
 Dolls. 
 
 • 
 
 Cts. 
 
 I [or, we] do hereby accept the said Trust, [or, Appointment.] 
 
 Assignee . 
 I, , a Register of the said Court in Bankruptcy, do hereby 
 
 approve of, and confirm the said choice of Assignee . 
 
 — ^ — — • , Register in Bankruptcy. 
 
 * hereby appoint Mr. , of , to act 
 
 as Solicitor, and Attorney in the above Bankruptcy. 
 
 , Registei; [or, Assignee.] 
 
 -, District Judge. 
 
 *N. B. — If no attorney be appointed, strike the latter form out, and when the appoint- 
 ment is made file an appointment as above, signed by the Assignee. 
 
 The District Judge will endorse hereon, in case of approval of the above, thus : "Ap- 
 proved." 
 
88 rcasMs UNDER thr us. bankrupt act. leer. 
 
 Porf/i No. 16. 
 
 NOTIFICATION OF APPOINTMENT OF ASSIGNEE. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 Ix Bankruptcy 
 
 i ( 
 Bankrupt 
 
 District of , .s* .■ — 
 
 To , of , in the County of , 
 
 and State of , : — 
 
 I DO HEREBY CERTIFY to jou, that jou Were duly chosen [or, appointed ' 
 assignee [or, one of the assignees] of the Estate and Effects of the above named 
 Banlcrupt, 9t the first meeting of Creditors, on the day of ' , 
 
 A. D. 18 , and I do hereby approve and confirm said election, [or, appoint- 
 ment ;] and I do further certify, that the greater part in value and in number oi 
 the Creditors of said Bankrupt wha had proved their claims were present, or 
 were duly represented at said meeting. 
 
 Dated at , the day of , A. I). 18 
 
 Judge of said District, [or, Register in Bankruptcy] 
 [N. B. — If the appointment is made by tie Juclgo, the last clause .should be oniittcd. ] 
 Acceptance of Assignee. 
 
 [X. B.— To be endorsed OB notlficati'ju, or to follow it.] , .^,, 
 
 To WHOM I'l' .MAY Concern : Be it known, that I hereby signify my accept- 
 ance of the Trust of Assignee of the Estate of the above [or, within] named 
 Bankrupt this day of , A. D, 18 
 
 Form .No. 17. 
 
 BOND OF ASSIGNEE 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 I.\ Bankkuptcy. 
 Bankrupt . 
 
 District of , ss : , 
 
 Know all men by these presents: That we, , of i ; 
 
 of ; and - of ■ ' ■ 
 
 are held and firmly bound unto the United States of America in the iust and 
 
FOEMS UNDER THE .U S BANKRUPT A(?T, 1867 89 
 
 iull sum oC dollars, to the payment whereof, well and truly to be 
 
 made, we do bind ourselves, onr and each of our heirs, executors, and admin- 
 istrators, .'.'if., ■ - ^ 
 
 Signed, Sealed, and Delivei-ed at , this day of 
 
 A. D. 18- ,■'.-,■' 
 
 The said , having been, on the day of , A. D. 18 , 
 
 by order of the District Court of the United States for the District 
 
 of ; In Bankruptcy, appointed assignee of tl^e estate of 
 
 a Bankrug,t, this Bond is executed pursuant to the thirteenth Section of the Act 
 of Congress entitled "An Act to' Establish a Uniform System of Bankruptcy 
 throughout the United States," approved March 2, 1867; and is conditioned 
 for the due and faithful discharge of all duties by the said^ 
 
 as such assignee, and in compliance *ith the Orders and Directions of thf 
 Court' in the matter of Bankruptcy of the said 
 
 Signed, Sealed, and Delivered . -. ' 
 
 in presence of — ' — ■ j [l- *• 
 
 - , [l. s. 
 
 - , [L. s. 
 
 fN. B. — To be Endorsed on the above "On tUe day of , A. D. 18 
 
 Approved: ' - > 
 
 District Judge, [or. Register in Bankrupt':y. 
 
 Form No. 18. • ■ :''5 
 
 ASSIGNMENT OF BANKRUPT'S EFFECT^. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankruptcy, 
 Bankrupt 
 
 "District of , ss : — 
 
 Know all men by these presents* that , of the, , ; of 
 
 in the County of , and State of , in said District ha been 
 
 duly appointed assignee [If more than one assignee is afpoinj.ii, insert accord- 
 iTigly] in said matter. Now, therefore, I ', Judge of said Dis- 
 
 trict Court, [or, Kegister in Bankruptcy of said District,] by virtue of the 
 authority vested in me by the 14th Section of an Act. of Congress entitled "An 
 Act to Establish a Uniform System of Bankruptcy throughout the United 
 States," approved March 2, 1867, do hereby convey and assign to the said 
 , assignee, as aforesaid^all the Estate, Keal and Personal, of the 
 said , Bankrupt, aforesaid, including all the property, of what- 
 
 ever ^ind, of which he is possessed, or in which he was interested, or entitled to 
 have on the day of , A. D. 18 , with all his Deeds. 
 
 Books, and Papere relating thereto, excepting such properLy as is Exempted 
 from the operation of this Assignment by the provisions of said Fourteenth 
 Section of said Act. 
 
 To HAVE AND TO HOLD all the foregoing premises to 'tlie said 
 and his heirs forever. In trust, nevertheless, for the use and purposes, with 
 the powers, and subject to the conditions and limitations set forth in said Act. 
 
90 
 
 FORMS DKDER THE U. S. BANKRUPT ACT, 18(>7 
 
 u 
 
 L\ WITNESS WHEREOF, I, the Said Judge [or, the said Register] have here- 
 unto set my hand, and caused the seal af said Court to be affixed, 
 
 the Court, i this 
 
 day of 
 
 , A. D. 18 
 
 District Judge, [or. Register in Bavkrvptcyi\ 
 
 Form No. 19. 
 NOTICE OF ASSIGNEE OF HIS APPOINTMENT. 
 (In Bankruptcy.) 
 District, of ,ss: 
 
 At , the day , A. D. 18 . 
 
 The undersigned hereby gives notice of his appointment as assignee of , 
 
 of , in the County of , and State of , within said 
 
 District, who has been adjudged a Banlirupt upon his own Petition \pr, on 
 Creditor's Petition ; or, as the case may be] by the District Court of said District 
 
 — , Assignee, ifc. 
 
 To , 
 
 Form No. 80. 
 EXEMPTED PROPERTV, 
 In the DiiJtrict Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 Bankrupt 
 
 In Baxkruptov. 
 
 At , on the day of ,18 
 
 District of ss: 
 
 The following is a Schedule of property desiguated and set apart to be re- 
 tained by the Bankrupt aforesaid, as his own property, under the provisions of the 
 14th Section of the Act of Congress entitled " An Act to establish a Uniform 
 System of Bankruptcy throughout the United States," approved March<J, 1867 : 
 
 General Head. 
 
 Particular Description. 
 
 Necessary household and kitchen 
 furniture. 
 
 Other articles and necessaries 
 
 i 
 
 Wearing apparel of Bankrupt 
 and his family. 
 
 Equipments, if any, as a Soldier i 
 
 Other Property Exempted by 
 the laws of the Unitod States. , 
 
 Property Exempted by Slate 
 Laws. 
 
 Value. 
 
 Dolls. 
 
 Cts. 
 
 District Judge, [or. Register.] 
 
POEMS UNDER THE U. S. BANKRUPT ACT, 1867. 91 
 
 Form No. 21. 
 
 PROOF OF DEBT, WITH SECURITY. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 I In Bankkuptcy. 
 Bankrupt 
 
 District of , ss ; 
 
 On this day of , A. D. 18 , before me , a Re- 
 
 gister in Bankruptcy [or. United States Commissioner, or other proper officer] 
 of said District, personally appeared , of , in the County 
 
 of , and State of , and who, after being duly sworn [or, 
 
 affirmed] and examined, at the time and place aforesaid, upon h oath, says 
 
 that , the person liy [or, against] whom a Petition for Adjudication of 
 
 Bankruptcy is filed, w at and before the filing of the said Petition and 
 
 still , justly and truly indebted to this Deponent, [er, the firm of , 
 
 composed of this deponent and , transacting business at ,] 
 
 in the sum of dollars and cents, for which said sum of dollars 
 
 and cents, or any part thereof, this Deponent has not nor any 
 
 person by order, or to this Deponent's knowledge or belief, for 
 
 use, received any sectirity or satisfaction whatsoever, save and except the , 
 
 hereinafter mentioned ; that the claim was not procured for the purpose of influen- 
 cing the proceedings under the Act of Congress entitled "An Act to Establish 
 a Uniform System of Bankruptcy throughout the United States," approved 
 March 3, 1867 ; that no bargain or agreement, expressed or implied, has been 
 made or entered into by or on behalf of this Deponent to sell, transfer, or dis- 
 pose of said claim, or any part thereof, agj^inst said Bankrupt, or to take or re- 
 ceive, directly or indirectly, any money, property, or consideration whatever, 
 whereby the vote of this Deponelit [or, the firm of which this Deponent is a 
 member] for Assignee, or any action on the part of this Deponent, or any other 
 person, in the proceedings' under said act, has been, is, or shall be in any way 
 affected, influenced, or controlled ; [Here insert a particular description of the 
 debt, and also of the property held as sfcurily, and the estimated value of such 
 properfy ] 
 
 Deponent. 
 
 Subscribed and sworn [or, affirmed] tOj at , on the 
 
 day of , A D. 18 . 
 
 Before me — 
 
 District Judge, [or, Register in bankruptcy . 
 
 . [Or, IT, ;S'. Commissioner.] 
 
 Received by me, at this day of , A. D. 18 
 
 — J 
 
 Assignee. 
 
92 FORMS UNDEE THE U. S. BANKKUPT ACT,' 1867. 
 
 Form No. 22. 
 
 DEPOSITION FOR PROOF OF DEBT WlTflOUT SECURII Y. 
 
 In the District Court of the United States, ' , 
 
 For the , District of 
 
 In the Matter of 
 
 I In Bankruptcy. 
 
 Bankrupt 
 
 District of , ss : 
 
 At , in the County of , and State of , 
 
 on the day of , A. D. 18 , before me came i . , 
 
 of , in the County of , and State of : i I, and 
 
 made oath, \or, affirmation,] and says, that the said , the per- 
 
 son whom a Petition for adjudication of Bankruptcy has been filed, at 
 
 and before the filing of the said Petition, and still justly 
 
 and truly indebted to this Deponent in the sum of, \^Here slate the amount, 
 and describe the consideration of the Debt, and whether any, and what, pay- 
 ments have been made thereoyi,] for which said sum of : ■ dclkrs 
 and cents, or any part thereof, this Deponent says that ■ he . has tiot 
 nor has any person by h order, or to this Deponent's knowl- 
 edge or belief, for use, had, or received any manner of (Satisfac- 
 tion or security whatsoever. 
 
 And this Deponent further says that the said claim was not procured for the 
 purpose of influencing the proceedings under the Act of Congress entitled "An Act 
 to Establish a Uniform System of Bankruptcy throughout the United State*," 
 approved March 2, 1867 ; that no bargain or agreement, express or implied, 
 has been made or entered into by or on behalf of this Deponent to sell, transfer, 
 or dispose of said claim, or any part thereof, against said Bankrupt, or to take 
 or receive, directly or indirectly, any money, property, or consideration wha/t- 
 ever, whereby the vote of this Deponent for Assignee,' or any action on the 
 part of this Deponent, or any other person in the proceedings under said Act, 
 has been, is, or shall be in any way affected, influenced, or controlled. 
 
 Deposing Creditor. 
 Subscribed and sworn [or affirmed] to, before ine, 
 
 Register in, Bankruptcy. 
 
FORMS UNDER THPZ U. S. BANKRUPT ACT, I8IJ7 93 
 
 Form No. ,23. 
 DECLARATION FOK PROOF OF DEtiT BY OFFICER OF CORPORATIOtV. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 >Ii\ Bankruptcv. 
 Bankrupt, 
 
 District of , ss: — 
 
 I, , of , in the County of * , and State 
 
 _of H '•' , President [or, Cashier, or. Treasurer, or, as the case may be] 
 
 of ■ ' ' * ' , , being a Corporation incorporated by and under the liiws 
 
 of the State of '-> , and carrying on business at , in the State 
 
 of , being duly swoin, do solemnly declare that I am such officer, and 
 
 duly authorized to make this proof, and that the statement of the ' , 
 
 between the said Corporation and the said Bankrupt, hereunto annexed, is a 
 full, true, and complete statement of account between the said Corporation and 
 the said Bankrupt; and that it is ■within my own' knowledge, that the debt 
 thereby appearing^ to be due from the estate of said Bankrupt to the said Cor- 
 poration was incurred, on, or before the day of , and for the 
 consideration therein stated ; and that to the best of my knowledge, atd belief 
 th6 said debt still remains unpaid and unsatisfied. And t do further declare 
 that said elajm was not procured for the purpose of influencing the proceedings 
 under said Act, and that no bargain or assignment, express or implied, has been 
 made or entered into by or on behalf of said Corporation to sell, transfer, or 
 dispose of the said claim or any part 'thereof, against such Bankrupt, or to take 
 or receive, directly or indirectly, any money, property, or consideration what- 
 ever, whereby the vote of such Corporation, or of any person in the proceedings 
 under said Act was, is, or shall be, in any way, affected, influenced, or controlled: 
 
 President [or, as (he case mai/ be] 
 
 of /he Company, [or. Association.] 
 
 Dfeclared under oath at ,, thiij' day of , A, D. IS 
 
 Before me, 
 
 Register in Bankruptcy. 
 
94 FORMS UNDER THE IJ. S. BANKRUPT ACT, 1867. 
 
 Form No. 24. 
 
 AFFIDAVIT FOE PROOF OP DEBT BY AGENT OE ATTORNEY. 
 
 lu tbe District Court of the United States. 
 For the District of 
 
 In the Matter of 
 
 I In Ba,\kruptcy. 
 Bankrupt 
 
 Diptrict of , ss: — 
 
 On this day of , A. D. 18 , before me, , Register 
 
 in Bankruptcy, \or, U. S. Commissioner, or other proper officer] of said District, 
 personally appeared , of , in the County of , 
 
 and State of , Attorney, [or. Authorized Agent,] of , 
 
 in the County of , and State of , and after being by me duly sworn, 
 
 for, affirmed,] gays that the said , the person by \nr, against] whom a 
 
 Petition for Adjudication of Bankruptcy has been filt^d, , at and be- 
 
 iore the -filing of the said Petition, and still justly and truly indebted to 
 
 the said , in the sum of dollars and cents, [Here particu- 
 
 larly describe the consideration of the debt, and whether any, ^.,] for which 
 said sum of dollars and cents , or any part thereof, this De- 
 
 ponent says that he has not, nor has any person by h Order, 
 
 or to this Deponent's knowledge, or belief, for use had or received any, 
 
 manner of satisfaction or security whatsoever. And this Deponent further says, 
 that the claim was not procured for the purpose of influencing the proceedings 
 under the Act of Congress entitled •• An Act to Establish a Uniform System of 
 Bankruptcy throughout the United States," approi'ed March 2, 1867; that no 
 bargain or agreement, express or implied, has been made, or entered into, by, or 
 on behalf of such creditor to sell, transfer, or dispose of said claim, or any part 
 thereof, against said Bankrupt, or to take or receive, directly or indirectly, any 
 money, property, or consideration whatever, whereby the vote of such Creditor 
 for assignee, or any action on the part of such Creditor, or any other person in 
 the proceedings under said Act, has been, is, or shall be, in any way aflFected, 
 influenced, or controlled. And this Deponent further says, that he is duly 
 authorized by his principal to make this Affidavit, and that it is within his 
 knowledge, that the aforesaid debt was incurred, as and for the consideration 
 above stated, and that such debt to tlie best of his knowledge and belief still 
 remains unpaid and unsatisfied. 
 
 Subscribed and sworn \or, affirmed] to, this day of , A. D. 18 
 
 before me — 
 
 District Judge, [or Register in Bankruptcy ; 
 
 Or, JJ. S. Commissioner. \ 
 
 Keceived by me, this day of ,A. D. 18 , 
 
 ; 
 
 Assignee. 
 
FORMS UNDEE THE U. S. BANKRUPT ACT, 1867. ^^ 
 
 Form No. 25., 
 PROOF OF DEBT WITH SECURITY BY AGENT. 
 
 lu the District Court of the United Stfitcp, 
 For the District of 
 
 In the Matter of 
 
 liV BAi\KRUPTCY. 
 
 Bankrupt 
 
 At , in said District, 
 
 on the day of , A. D. 18 . 
 Before Mr. , 
 
 Register in, Banliruptcy . 
 
 District of , ss : — 
 
 Oo the day above meutioucd, personally came , attorney [or, au- 
 
 thorized agent] of , who being duly and examined at the time 
 
 and place aforesaid, upon h oath, says that , the per- 
 
 son , whom a Petition for Adjudication of Bankruptcy is filed w at 
 
 and before the filing of the said Petition, and still .justly and truly in- 
 
 debted to the said , in the sum of dollars and cents, for 
 
 which said sum of dollars and cents, or any part thereof, this 
 
 Deponent has not, nor any person by order, to this Depo- 
 
 nent's knowledge or belipf, for the use, of said , received 
 
 any security or satisfaction whatsoever, save and except the herein- 
 
 after mentioned. And this Deponent further says that he is duly authorized 
 by his principal to make this deposition, and that it is within his knowledge 
 that the aforesaid debt was incurred as and for the consideration above stated, 
 and that such debt to the best of his knowledge and belief- still remains unpaid 
 and uneatjsfied ; that the clqim was not procured for the purpose of iuflueucing 
 the proceedings under the Act of Congress entitled ''Aq Act to Establish a 
 Uniform Ssystem of Bankruptcy throughout the United States," approved 
 March 2, 1867; that no bargain or agreement, expressed or implied, has 
 b?en made, or entered into, by or on behalf of such Creditor to sell, trans- 
 fer, or dispose of said claim, or any part thereof, against said Baivkrupt, or 
 to take or receive, directly or indirectly, any money, property, or consideration 
 whatever, whereby the vote of such Creditor for Assignee,' or any action on the 
 part of such Creditor, or any other person in the proceedings under said Act, 
 has been, is, or shall be in any way affected, influenced, or controlled. 
 
 [Here insert a description of the debt, and also of the property held as secu- 
 rilii and the estimated value of such property. \ 
 
 Subscribed and to, this day of , A. D. IS . . 
 
 Before me, , 
 
 Register in Bankruptcy. 
 Keceived by me, this _ day of , A. D. IS 
 
 Assignee. 
 
96 FQRMS UNDER yHE U. 8. BAJSJKRUPT ACT, 1867. 
 
 Form. No. 26. 
 LETTER, OF AITORNEY TO REPRESENT CREDITOR 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Alatter of 
 
 Ix Bankruptcy. 
 Bankrupt 
 
 To 
 
 Sir, [Messrs., or Gentlemen :] — ■ 
 
 I, , of the . i of , in the County of , 
 
 and State of , do hereby authorize you \or, either of you] to attend 
 
 the Meeting, or Meetings of Creditors of the Bankrupt afofesaid, jidvertised, 
 or directed to be held at a Court of Bankruptcy at • ■ » ^ ^^ 
 
 ihe day of . .\. D 18 , the day notified in, the "Wa;ri-ant 
 
 issued to the Mfessenger by said Court in said matter, or at such otJier place and 
 time as may be appointed by the Court for holding such nieeting Or meetings, 
 or at which such meeting or meetings, or aiiy ^aclj'onrnlTient Oi- adjournments 
 thereof, may be held, and then and there, from time to time, and as often as 
 there may be occasion, for , and in name to vote 
 
 for or against any proposal or resolution that may be then submitted under the 
 12th, 13th, 14th, 18th, 19th, 21st, 22d, 23d, 27th, SSth, 33d, 36t,h, 37th, 42d. 
 .and 43d Sections of the Act entitled " An act to Establish a Uniform System 
 of Bankruptcy throughout the United States," approved March 2, 1867 ; and 
 in the choice of assignee, or assignees, of the Estate of the said Bankrupt, and 
 for , [or. either of us] to accept such appointment of assignee; and 
 
 with like powers to attend and vote at any other meeting, or meetings, of Criedi- 
 tors, or sitting, or sittings, of the- Court, which may bo held therein for aiiy of 
 the purposes aforesaid, or the Declaration of Dividend; or for any other pur- 
 pose in interest whatsoever. 
 
 In witness whereof, have hereunto signed name . 
 
 and affixed seal the day of , A. D. 18 
 
 Signed, Sealed, and Delivered in - - --- . - ^ ^ , |l. s.j 
 
 , presence of — , [l. s.j 
 
 [Note. — The party executiug the tibove letter of atlorrioy may acknowledge the same 
 before a Judge, Register, Clerk, or Comoiissioncr of the Court, or any officer' anthorrzod tn 
 take the acknowledgment of Deeds or other lustr'uineirfcs in Writing.] 
 
 [N. B. Upon the above letterof attorney should be endorsed the following Certificate of the 
 Register, to wrt : " Exhibited to me, this day of , A. D. 18 , at ' .] 
 
 Rf-giHter in Bankruptcy. ^' 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 
 
 97 
 
 Form No. 27. 
 AFFIDAVIT OF LOST BILL OR NOTE. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankruptcy. 
 
 Bankrupt 
 
 District of ss : — 
 
 On this day of , A. D. 18 , at , comes 
 
 before me , of , in the County of , and State 
 
 of , and makes and says that he has made a careful search 
 
 for the Bill of Exchange, [or, note,] the particulars whereof are under written, 
 and which ha been proved under this estate by , but that he, this 
 
 Deponent, has not been able to find the same, and verily believes that the 
 same has been lost or mislaid ; and this Deponent further says that he has 
 not, nor has the said , or any person, or persons, to 
 
 their use, to this Deponent's knowledge, or belief, negotiated the said Bill, [or, 
 note,] nor in any manner parted, with or assigned, the legal or beneficial interest 
 therein, or any part thereof; and that he, this Deponent, is the person now 
 legally and beneficially interested in the same, and entitled to receive for his 
 own use all dividends in respect thereof 
 
 Bill or note above referred to. 
 
 Date. 
 
 Drawer or Maker. 
 
 Acceptor. 
 
 Sum. 
 
 Subscribed and 
 A. D. 18 . 
 
 to, before me 
 
 this 
 
 day of 
 
 Itegisler, or U. S. Commissioner [or, other proper officer. 
 
 Upon the above named Deponent signing tlie annexed letter of indemnity, 
 .<!nd givijig security to the satisfaction of the official assignee, I direct the divi- 
 dend to be paid to him. 
 
 Register in Bankruptcy. 
 
98 
 
 FORMS UNDER THE U. S. BANKRUPT ACT, 1807. 
 
 Form or notice of Indemnification to Register. 
 
 In the matter of , of , Bankrupt . 
 
 Sib : The Bill \or, Note) ment'oned below, proved by , under lliis 
 
 estate, having been lost or mislaid, and the following dividend having been de- 
 clared thereon, but not yet paid, viz : — , in consideration of yo jr 
 paying to or to order the dividend above men- 
 tioned hereby undertake fo indemnify you against all claims of any 
 other person to the said dividend, or any part thereof; and from all loss, dam- 
 age, and expense, which you or your Executors or Administrators may sustain 
 by reason of your making such payment to me; and if it should hereafter ap- 
 pear that the said sum of $ , or any part thereof, with the dividend 
 already received or declared up to this day, exceed the amount of the Bill \or, Note] 
 hereby engage to repay the same to you, or to the assignee, or assignees, of the 
 above estate, with interest at the rate of per cent, per annum from this day. 
 
 Dated at , this , A. D. 18 . 
 
 Bill or Note above refcrrei to. < 
 
 Date. 
 
 Drawer or Maker. 
 
 Acceptor. 
 
 Sum. 
 
 To Mr. 
 
 Sureties of Creditor receiving Dividend. 
 
 Register in Banhruptcy. 
 
 Form No. 28. 
 
 NOTICE AND REQUEST OF ASSIGNEE 
 
 (2d meL'ting of Creditors.) 
 
 In the District Couit of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankruptcv 
 
 Bankrupt . 
 
 To the Hon. , 
 
 Judge of the District Court [or, Register in Bankruptcy^ in the above District. 
 
 Sir: I, [or, we,] the Assignee of the estate of said Bankrupt , respectfully 
 represent, that have accepted the appointrneut of Assignee of said estate; that 
 
FORMS UHTDEE THE U. S. BANKRUPT ACT, J867. 99 
 
 the period of three months has elapsed since the date of the Adjudication of 
 Bankruptcy in said case, and request that the Court will order a General Meet- 
 ing of the Creditors of said Bankrupt , to which may make report of 
 proceedings in trust, according to the provisions of the Twenty-Seventh 
 Section of the Bankrupt Act of March 2, 1867. 
 
 , Assignee 
 
 Order Thereon — By the Court, or Register. 
 
 Upon the foregoing application of , Assignee of the estate of 
 
 Bankrupt , it is Ordered that a second General Meeting of the Creditors of said 
 Bankrupt be held at , in said District, on the day of , A. D. 
 
 J 8 , at o'clock m., at the office of , one of the Kegisters in 
 
 Bankruptcy in said District, for the purposes named int|h3 Twenty-seventh Section 
 of the Bankrupt Act of March 2, 1867. 
 
 And it is further Ordered, That the Assignee give notice of said meeting by 
 sending written Or printed notices by mail, post-paid, of the time and place of 
 said meeting to all known Creditors of said Bankrupt; and that also notify 
 the Bankrupt to be present thereat; and shall also publish notice of the time 
 and place of said meeting on two different days in the new.spaper calfed the 
 , printed at , at least days prior to said meeting. 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , in said District, on the 
 
 lthfgo°u'rt.l day of .AD. 18 . 
 
 ' : — f 
 
 Clerli of District Court, for said District. 
 
 Foim No. 29. 
 
 FORM OF RETURN OF ASSIGNEE TO BE SUBMITTED TO THE REGISTER 
 IN BANKRUPTCY PRESIDING AT SAID MEETING. 
 
 In the Matter of 
 
 >In Bankruptoy. 
 Bankrupt 
 
 District of , ss: — 
 
 I, [or, we,] Assignee of the estate of , a Bankrupt, do certify, that 
 
 have caused the notices required by the foregoing order to be published 
 in the newspaper called the , printed at , on the 
 
 day of , A. D. 18 ; and that have caused written or printed 
 
 notices of the time and place of said meeting to be sent by mail, post paid, to 
 all known Creditors of said Bankrupt. Said notices were mailed at the post 
 office in , on the day of , A. D. 18 , at 
 
 prior to the date appointed for the said meeting. 
 
 — , Assignee. 
 
 Subscribed and to, at , this day of , A. D. 18 
 
 Before me, , 
 
 Register in Bankruptcy. 
 
 [N. B. — Like forms may be used for tJfe third mfctinff of Creditors, and for svjisequent meetings, if mch are 
 ntdered bu the CovrtA 
 
100 FORMS DNDEE THE U. S. BANKRUPT ACT, J8P7. 
 
 Farm Ko. 30. 
 
 DIVIDEND MEETING. 
 
 Ill the District Court of the United States, 
 JFor the District of 
 
 In the Matter of 
 
 >In Baivkruptcw 
 
 Bankrupt 
 
 At , in said District, 
 
 on day of , A. D. 18 . 
 
 District of , ss : — 
 
 Mkmorandiim. — That at a meeting of the Bankrupt's Creditors duly cq,lled 
 and held this day for the purj)oses set forth in the 27th Section of the Act en- 
 titled " An Act to Estahlish a Uniform System of Bankruptcy throughout the 
 United States," approved March 2, 1867, we, the undersignea, being the ma- 
 jority in value of the Creditors of the said Bankrupt present, or represented at 
 this Meetinj^, seeing that it appears by the accounts of the Assignee , 
 
 now filed, that there is a balance of dollars, standing to the credit of this 
 
 estate, in the Bank of , and a balance of dollars in the hands of the , 
 
 do Resolve that after payment of all proper costs, charges, and expenses, and 
 after deducting and retaining a sum sufficient for all undetermined claim?, which, 
 by reason of the distant residence of the Cieditors, or for other reg.3on satisfac- 
 tory to us, have not been proved, and for other expenses and contingencies, the 
 snm of dollars remains for distribution among the Creditors of the 
 
 above named Bankrupt, who have proved their debtjs against the said Biink- 
 rnpt's estate. And, it was further Resolved, by the undersigned Creditors that 
 the said sum be divided among the Creditors who have proved their claims 
 against said estate, and tha,t such ,pr.o?Qedings be had for declaring and paying 
 said dividend as are required by the 27:th Section of said Act. 
 
 I hereby certify to the above. 
 
 Creditors. 
 
 Register in ^q.vhrit'ptcy. 
 
 [N. B. — In cijse one half in valne of the .Creditors shall not be represented at such meet- 
 ino;, the fact shall be so stated in the Metriorandijin, and the amount to be divided, and Ih'e 
 order for a dividend shall be made and signed'by the Assignee in ttccordanco with the pro- 
 visions of the 97th Section of said Act.] ' 
 
 [N. B. — Like forms may be used for the further proceedings provided for in tlje 28th Sec- 
 tion of said Act.] 
 
FO!bMS UNDEfe THE U. S. BANKRUPT ACT, 1807. 101 
 
 FoT'm No. 31. 
 NOTICE OF DIVIDEND. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 Bankrupt . 
 
 ► I.v Bankruptcy. 
 
 At , on the day of ,A. D. 18 . 
 
 Sir : I hereby inform you that you may, on application, at my office, 
 , on the day of , or any day thereafter, 
 
 between the hours of , , receive a Warrant for the Divi- 
 
 dend due to you out of the above estate. If you cannot personally attend, the 
 Warrant will be delivered to your order on your filling up and signing the sub- 
 joined lettei". The bills and securities, if any, exhibited at the time of the proof 
 of your debt must be produced to me before the Warrant of Dividend can be 
 received. 
 
 I am, sir, your obedient servant, 
 
 , Assignee. 
 
 To 
 
 Subjoined letter oMtAorizitig Assignee to give Warrant to party other llian 
 
 Creditor. 
 
 , 18 . 
 To Mr. 
 
 Assignee in Bankruptcy of the estate of , Bankrupt. 
 
 Sir : [or, Messrs.] Please to deliver to , the Dividend Warrant 
 
 payable to me out of the above estate. 
 
 Yours, &c., 
 , Creditor. 
 
 Fo7-m No. 32. 
 
 LIST OF PROOFS AND CLAIMS FOR DIVIDEND. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 Bankrupt 
 
 )In Bankruptcy. 
 
 At , in said District 
 
 on the day of , A. D. 18 
 
102 
 
 FORMS UNDER THE U S BANKRUPT ACT, 1 867. 
 
 A list of debts froved and claimed under the Bankruptcy of , afore- 
 
 saidi with Dividend at the 7 ate of per cent, this day 
 
 declared thereon hy Mr. , one of the Registers in Bankruptcy 
 
 of said District Court. 
 
 Creditors. 
 
 To be placed alphabetically, and the names of all thf par- 
 ties to the proof to be carei\illy^ net forth. 
 
 Sum proved. 
 
 The claims to be set 
 forth in the same man- 
 ner at tho end of the 
 whole of the profits. 
 
 Divideuii 
 
 Cents. 
 
 Dolls. Ctfl. 
 
 Register in Bankruptcy. 
 
POEMS UNDER THE U. S. BANKRUPT ACT, 1807 
 
 103 
 
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104 FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 
 
 Fnnn No. 34. 
 
 PETITION OF ASSIGNEE FOR POWER TO RELIEVE PROPERTY FROM 
 
 LIEN. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 >In Bankruptcy. 
 Bankrupt 
 
 To 
 
 , Assignee of the estate .of said Bankrupt, respectfully rep- 
 resents that a certain portion of said Bankrupt's estate, to wit: [Here descrihe 
 the estate or property and ils esthnated value,] is subject to a mortgage, [De- 
 scribe the mortgage,] or to a conditional contract, [Describing it,] or to a lien, 
 [Describe the origin and nature of the lien,] or, (if the property be personal 
 property,) has been pledged or deposited and is subject to a lien foi', [Descrihe 
 the nature of the lien,] and that according to the best judgment of your, Peti- 
 tioner it would be for the interest of the Creditors of said estate that said prop- 
 erty should be redeemed and discharged from the lien thereon. Wherefore 
 pray that may be empowered to pay out of the assets of said estate in 
 hands the sum of , being the amount of said lien in order to redeem said 
 
 property therefrom. 
 
 Dated this day of , A. D. 18 . 
 
 . , Assignee. 
 
 [N. B. — If tlie prayer is for a shIo of (he property, strike out uU after the words "jiirf^- 
 '^ ment of your Petitioner," rnii insert " it would be for tlie interest of the creditors of said 
 " estate thivt said properly s^bould be sold subject to buid mortgage, lien, or other ineum- 
 "brance. Wherefore, he prays, that \w may be authorized to make sale of said property 
 " subject to the incumbrance thereon in the manner prescribed by the general order for the 
 " sale of property not encumbered." 
 
 Form No. 36. 
 ASSIGNEE'S RETURN WHERE THERE ARE NO ASSETS. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 I In Bankkuptcy. 
 Bankrupt 
 
 At , in said District, 
 
 on the day of , A. D. 18 
 District of , ss : 
 
 On the day aforesaid, before me, comes , of , in the County 
 
 of , and State of , and makes , and says, that he, this 
 
FOEMS UNDER THE U. 8. BANKRUPT ACT, 1807. 105 
 
 IJeponeftt, as 'ii.ss|gnee'[or, one of the Assignees] of the estate and effects of the 
 ^bove named Bankrupt , neither received nor paid any moneys on account of 
 the estate. ■ 
 
 Subscribed and to, at this day of , A. D. 18 . 
 
 Before me, — . 
 
 Register in Bankruptcij. 
 
 Form No. 36. 
 
 ASSIGNEE'S NOTICE FOR SETTLEMENT OF HIS ACCOUNTS PREPARATORY 
 
 TO FINAL DIVIDEND. 
 
 In the. District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 >In Bankruptcy. 
 
 Bankrupt 
 
 At , on the day of , A. D. 18 . 
 
 To 
 
 Sir: 
 
 This is to give you notice that I have filed my final accounts as assignee of 
 the estate of , Bankrupt , in said Court, and that on the day 
 
 of , next, I shall apply to said Court for the settlement of my said 
 
 accounts, and for a discharge from all liability as Assignee of said estate in 
 accordance with the provisions of the twenty-eighth section of the Bankrupt 
 Act of March 2, 1867. 
 
 Yours, &c., , Assignee. 
 
 Form No. 37. 
 AFFIDAVIT TO BE MADE BY ASSIGNEE. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankruptcy. 
 
 Bankrupt 
 
 District of , ss: — 
 
 On this day of , A. D. 18 , before me comes , 
 
 of , in the county of , and State of , and makes 
 
 , and says that he, this Deponent, was, on the day of 
 
 A. D. 18 , appointed Assignee of the estate and effects of the above-named 
 
106 FOEMS UNDEK THE U. S. BANKRUPT ACT, 18C7. 
 
 Bankrupt, and that as such he has conducted the settlement of the said 
 
 estate. That the account hereto annexed containing sheets of Paper, the 
 
 first sheet whereof is marked with the letter \R<forence may here also be 
 
 made to any prior account. Jilcd by Deponent] is true, and such account contains 
 entries of every sum of money received by Deponent, on account of the estate 
 and effects of the above-named Bankrupt , and that the payments purporting iu 
 such account to have been made by Deponent have been so made by him. And 
 he asks to be allowed for said payments and for charges of settlement as set 
 forth in said accounts. 
 
 Sworn to and subscribed at , iu said District of , this 
 
 day of , A. D. 18 . 
 
 Before me, , 
 
 Register in Bankruptcy. 
 
FORMS UNDER THE V. S. BANKROPl' ACT, 1867. 
 
 107 
 
 
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108 :e'6rms , rNDEE the u. s. bankrupt 'act, reo7. 
 
 Form No. 39. 
 
 ORDER OF SETTLEMENT AND DISCHARGE OF ASSIGNEE, 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankrdptcv. 
 
 Bankrupt . 
 
 District of , ss ; — 
 
 The foregoing account having been presented for allowance, and haying been 
 examined and found correct, it is Ordered, That the same be allowed, and that 
 the said Assignee be discharged according to the provisions of the 28th Section 
 of the Bankrupt Act of March 2, 18C7. 
 
 District Judge, [or, Register.] 
 
 Form No. 40. 
 PETITION I'OR REMOVAL OF ASSIGNEE. 
 
 In the District Court of the United States 
 For the District of 
 
 la the Matter of 
 
 >In BANKituPTcy. 
 Bankrupt 
 
 To the Hon. 
 
 Judge of tic District Court, for the District of 
 
 District of , ss : 
 
 The petition, of , one of the parties ititerested in the settlement 
 
 ot said Bankrupt's estate, petitioning, respectfully represents, that , 
 
 heretofore appointed Assignee of said Bankrupt's estate, \Here set forth the 
 particular cause or causes for vshich such removal is requested.] 
 
 Wherefore pray that notice may be served upon said , 
 
 Assignee as aforesaid, to show cause, at such time as may be fixed by the Court, 
 why an order should not be made removing him from said trust. 
 
 Subscribed and sworn \or, affirmed] to, this day of , A. D. 18 
 
 at , in said District. 
 
 Before me, . , 
 
 Register in Bankruptcy. 
 
F0RM3 UNDER THE U. 8. BANKRUPT AC];', 1^67. 109 
 
 Form No. 41. 
 
 NOTICE OF MOTION FOR REMOVAL. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 Bankrnpt 
 
 > In Bankruptcy. 
 
 'At , on the day of, A. D.18 
 
 To 
 
 Assignee of the cslate of , Bankrupt. 
 
 You are hereby notified to appear bet'oic this Court, at , on the 
 
 day of , A. D. IS , at o'clock m.. to show cause (if any you 
 
 have) why you should not be removed from your trust as Assignee as aforesaid, 
 according to the prayer of the Petition of , one of the parties inter- 
 
 ested in said estate, filed in this Conrt on the day of , A. D. tS , 
 
 in which it is alleged, [Here insert the allegation of the Petition.] 
 
 Hereof fail not. 
 
 , Clerk, Sjc. 
 
 [N. B. — ^To be served hj the Marshal and return to be made in usual form. I ' 
 
 Form No. 42. 
 
 ORDER FOR MEETING OF CREDITORS TO CONSIDER QUESTION OF 
 RKMOYAL OF ASSIGNEE AND APPOINTMENT OP HIS S}JjqfCE§SQK. 
 
 In the District Court of the United States, 
 Por the District of 
 
 In the Matter of 
 
 Bankrupt 
 
 >IN BAN'IfRUPTCy 
 
 At , on the day of, A. D. 18 
 
 District of , ss : 
 
 Wheueas ) of , has filed his Petition in this Court for 
 
 the removal of , heretofore appointed Assignee of the estate of 
 
 said , Bankrupt , setting forth, [Here insert the allegations of 
 
 ilie Petition.] 
 
 It is Ordered, That the Clerk of this Court give notice to the Creditors 
 of , by letter to be mailed to each within days after the date 
 
 of this order, that a meeting of said Creditors will be held at , on 
 
 the day "of , A. D. 18 , at o'clock m, at which, Mr. one 
 
 of. the Registers of this Court, will preside, for the purpose of 'considering the 
 question of recommencing such removal and appointing a successor in'said Irust. 
 
 District Jui^-e. 
 
 [N. B. — If the meeting is called upon an application' of a majority iii number and value 
 
 the appointment of As- 
 sigileein'Form lyo.'lo, subst'itutiiig'" removal" for "apbointlnent ; " and the Forffi of vote 
 for choice of new Assignee will be substantially the same 'as the Form referred to.] 
 
110 FOEMS UNDER THE U. S. BANJCRUPT ACT, 1867. 
 
 Form No. 43. 
 ORDER FOR REMOVAL OF ASSIGNEE 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 > In Bankruptcy 
 
 Bankrupt 
 
 At , on the day of , A. D. 18 . 
 
 District of , M .■ 
 
 Whereas , of , did on the day of , 
 
 A. D. 18 , present his Petition to this Court, stating as therein set forth, and 
 praying that , the Assignee of the estate of said , 
 
 Bankrupt, might be removed : 
 
 Now, THEREFORE, upon reading the said Petition of the said , 
 
 and the evidence submitted therewith, and upon hearing what was alleged by 
 Mr. , of counsel on behalf of said Petitioner, and by Mr. , 
 
 of counsel for , Assignee as aforesaid, and upon the evidence sub- 
 
 mitted on behalf of said Assignee, 
 
 It is Ordered, that the said , be removed from the trust of As- 
 
 signee of the estate of said Bankrupt, and that the costs of the said Petitioner 
 incidental to said Petition be paid by said , Assignee, [or, out 
 
 of the estate of the said , subject to prior charges.] 
 
 Witness the Honorable , Judge of the said Cotirt, and 
 
 the seal thereof, at , in said District, on the 
 
 { .hf Sot. 1 ^'^J "f ' ^- »■ 1« 
 
 Clerk of District Court, for said District 
 
 Form No. 44. 
 FURTHER ORDER. 
 
 In the District Court of the United States, 
 For the District of 
 
 lu the Matter of 
 
 I Ix Bankruptcy 
 
 Bankrupt 
 
 At , on the day of , A. D. 18 
 
 District of , ss : 
 
 Whereas , heretofore appointed Assigneo of the estate of 
 
 said Bankrupt , has, upon the Petition of , and after hearing thereon, 
 
 been removed from his said trust, 
 
 It is Ordered, That a meeting of the Creditors of said , be held at 
 
 in , in said District, on the day of , A. D. 18 , at 
 
 ■which Mr. , one of the Kegisters of this court, shall preside, for the 
 
 choice of a new Assignee of said estate. 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1867 111 
 
 And it is further Ordered, That the Clerk of this Court give notice to said 
 Creditors of the time, place, and purpose of said meeting by letter to each, to 
 be deposited in the mail within daj's from the date of this order. 
 
 Witnoss tlie Honorable , Judge of the said Court, an-' 
 
 the seal thereof, at , in said District, on the 
 
 Uft:L] ^^y^^ ,A.D. 18 . 
 
 Clerk of District Court, for said District. 
 
 Form No. 4.J. 
 ORDER FOR BANKRUPT'S EXAMINATION. 
 
 In the District Court of the United State?, 
 For the District of 
 
 In the Matter of 
 
 L\ Bankruptcy. 
 Bankrupt . 
 
 At , on the day of , A. D. 18 . 
 District of , ss : 
 
 On the application of , Assignee of said Bankrupt, \or, Creditor 
 
 of said Bankrupt, as the case maybe,] it is Ordeied, That said Bankrupt at- 
 tend before , one of the Registers in Bankruptcy of this Court, 
 at his of&ce [Descri bit! g the place] on the day of , at o'clock 
 m., to submit to the examination required by the 27th Section of the 
 Bankrupt Act of March 2, 1867, and that a copy of this order be delivered to 
 him the said , forthwith. 
 
 Witness the Honorable , Jndge of the said Court, and 
 
 the seal thereof, at , in said District, on the 
 
 h.ftou'rt.| -^^7 of ,A.D.18^ 
 
 . , 
 
 Cleric of District Court, for said District. 
 
 TN. B.^Where the wife of the Bankrupt is to be examined the like form may be used 
 adding after the description of the .application, the words '• and for good cause shown to this 
 Court, she be required to attend before ,?aid court, {or, before, , a Register 
 
 in Bankruptcy."] 
 
 Form No. 4C. 
 
 EXAMINATION OF BANKRUPT OR ANY WITNESS EXAMINED RELATIVE 
 TO THE BANKRUPTCY. 
 
 In the District Court of the United States, 
 
 For the District of 
 
 In the Matter of 
 
 In BANKRUPrcV. 
 
 Bankrupt 
 
 •^*' > in said District, 
 
 on the day of , A. D. 18 
 
 Before Mr. 
 
 One of tJie. Registers in Bavlirvptcy of said Court. 
 
112 FOEMS UNDER THE U. S. BANKRUPT ACT, 1867. 
 
 District of , 4.v ; 
 
 , of , in the County of . and State of 
 
 being duly and examined at the time and place above mentioned 
 
 upon li oath says. [Here insert substance of examinatioK qffarty-.\ 
 
 , Register. 
 
 Form No. 47. 
 
 DECLARATION TO BE MADE BY BANKRUPT OR HIS WIFE. 
 
 In tlie District Court of the United Statesr 
 For the District of 
 
 Tn the Matter of 
 
 Bankrupt 
 
 • In Bankruptcy. 
 
 District uf 
 
 At , in said District, 
 
 on the day of , A.-D. 18 . 
 
 Thf p«vson declared a Bankrupt under a Petition for Adjudication of Bank- 
 ruptcy, filed on the day of , in the year of our Lord oni^ 
 thousand eight hundred and , do solemnly that I will make 
 tru. iin-'wer to all such questions as may be proposed, to me respecting all the 
 property of the said , and all dealings and transactions relating 
 thereto, and will mikc a full and true disclosure of all that has been done with 
 the said property, to the best of my knowledge, information, and belief. 
 
 Bankrupt, [ Or, , the wife of the said , Bankrupt.] 
 
 ■ Subscribed and to, this day of , A. D. 18 . 
 
 Before me, , 
 
 Register in Bankruptcy. 
 
 Form No. 48. 
 SUMMONS OF WITNESS AFTER ADJUDICATION. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of I 
 
 > In Bankruptcy 
 BauKrupt . \ 
 
 District of , ss : — 
 
 Whereas, , of , in the County of , and 
 
 State of , has been duly declared and adjudged Bankrupt, within the 
 
 true intent and meaning of the Act entitled "An Act to Establish a Uniform 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1867 113 
 
 System of Bankruptcy throughout the United States," approved March 2, lSC7 
 and such Bankruptcy is in due course of prosecution in the District Court of 
 the United States for the District of , , at , in said 
 
 District, 
 
 These are to require you, to whom this summons is directed, personally to be 
 and appear before , Esquire, one of the Kegisters in Bankruptcy of 
 
 the said Court, acting in the matter of the said Bankruptcy, on the day 
 
 of , at o'clock m., precisely at [Here insert place of examination] 
 
 , then and there to be examined in relation to said Bankruptcy 
 according to the provisions of said Act. 
 
 And hereof fail not. 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , m said District, on the day 
 
 Lk^"??"'. J of ,A.D. 18 . 
 
 \ the Court. J ' 
 
 , 
 
 Clerk of District Court, for said District. 
 
 Form No. 49. 
 RETURN OF THE ABOVE SUMMONS. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 ^In Bankruptcy. 
 Bankrupt . 
 
 District of , ss : — 
 
 On this day of , A. D. 18 , before me came , 
 
 of , in the county of , and State of , and 
 
 ihakes , and says that he, this Deponent, did on , the day 
 
 of , one thousand eight hundred and , personally serve , 
 
 of , in the County of , and State of , with a 
 
 true copy of the Summons hereto annexed, by delivering the same to ; 
 and he, this Deponent, further makes , and says, that he is not interested 
 in the proceedings in Bankruptcy named in said Summons. 
 
 Subscribed and to, this day of , A. D. 18 
 Before me, 
 
 Register in Bankruptcy. 
 
 [N. B. — In case the witness is to be summoned before adjudication, the form may be 
 altered by substituting for the recital, the following words : — "By virtue of the Petition for 
 Adjudication in Binlmiptcy filed in said Court by , against , in the 
 
 District Court of the United States for the District of ."] 
 
 8 
 
114 FORMS tmDER THE V. S. BANKRUPT ACT, 1867 
 
 Form No. 50. 
 
 FORM OF CERTIFICATE UNDER SECTION SIX. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 ' In Bankruptcy. 
 Bankrupt . 
 
 District of , ss : 
 
 I, , one of the Eegisters of said Court in Bankruptcy, do 
 
 hereby certify that in the course of the proceedings in said cause before me the 
 following question arose pertinent to the said proceedings, and was stated and 
 agreed to by the counsel for the opposing parties, to wit : Mr. , -who 
 
 appeared for the Bankrupt, and Mr. , who appeared for , 
 
 onr ot the Creditors of said Bankrupt, [Add other names if others are interested,] 
 and [Here follows a summary of the evidence upon the point or matter to be 
 iubmttted to the Conrt, and the question of law arising thereon as agreed to l»j 
 the counsel.] 
 
 And the said parties requested that the same should be certified to the Judge 
 for his opinion thereon. 
 
 Dated at , the day of , A. D. 18 . 
 
 — ^ , 
 
 Register in Binkruptcy, 
 
 Form No. 51. 
 PETITION OF BANKRUPT FOR HIS DISCHARGE. 
 
 In the Matter of 
 
 Bankrupt . | 
 
 In Bankruptcy. 
 
 To the Hon. . , Judge of. the District 
 
 Court of the United States, for the District of , 
 
 A. B., of , in the County of , and State of , 
 
 in said District, respectfully represents that on the day of , 
 
 last past, he was duly declared a Bankrupt under the Ant of Congress in that 
 case made and provided; that he hath duly surrendered all his property and 
 rights of property, and fully complied with and obeyed all the ordfrs and 
 directions of the Court touching his Bankruptcy, and is ready to submit himself 
 to any other and further, examinations, orders, and directions which the Conrt 
 may require. 
 
 [N. B. — If this Petition is filed within less than six months fifter the filing of the original 
 Petition it should state that no debts have been proved against the Bankrupt, or that no 
 sssets have come to the hands of the Assignee. 1 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 115 
 
 Wherefore he Prays, that he may be decreed by the Court to have a full 
 discharge from all his debts provable under said Bankrupt Act, and a certificate 
 thereof granted according to the said Act of Congress. 
 
 Dated this day of , A. D. 18 . 
 
 Bankrupt. 
 Order of Cowt thereon. 
 District of ss: — 
 
 On this day of , A. D. 18 , on reading the foregoing 
 
 Petition, it is Ordered by the Court, That a hearing be had upon the same on 
 the day of , A. D. 18 , before said Court at , in 
 
 said District at o'clock m.; and that notice thereof be published in 
 newspapers printed in said District for times once a week; and that all Credi- 
 tors who have jproved their debts, and other persons in interest, may appear at 
 the said time and place and show cause, if any they have, why the prayer of the 
 said Petition should not be granted. 
 
 And it is further ordered by the Court, That all such Creditors whose places 
 of residence are known shall be entitled to a service of notice of the said Peti- 
 tion and order, either personally or by letter addressed to them at their known 
 usual place of residence, attested by the Clerk of the Court, or served' at their 
 usual place of abode by the Marshal or his deputy, or sent by mail whereof due 
 proof shall be given. 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , in said District, on the 
 
 {thfto°u'.t.} day of ,A.D.18^ 
 
 Clerk of District Court, for said District. 
 
 Form No. 52. 
 
 NOTICE BY LETTER TO CREDITOR THAT BANKRUPT HAS PETITIONED 
 
 FOR DISCHARGE. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 ' In BA^'KRUPTCY. 
 
 Bankrupt 
 
 At , in said District, 
 
 on the day of , A. D. 18 . 
 
 District of , ss: 
 
 Sir : Take notice that a Petition has been filed in said court by , 
 
 of , in said District, duly declared a Bankrupt under the act of 
 
 Congress of March 2, 1867, for a discharge, and certificate thereof, from all his 
 
 ■debts, and other claims provable under said act, aud that the day 
 
 of next, at o'clock m., is assigned for the hearing of the 
 
 same, when and where you may attend and show cause, if any yon have, why 
 
 the prayer of the said Petition should not be granted. 
 
 Clerk of the District Courl. 
 
ilG FORMS UNDER THE U S. BANKRUPT ACT, 1867. 
 
 I'N. B.— The certificate of the Clerk that these letters Avere duly mailed to each Creditor 
 and that the proper postage stamps were placed thereon will ho evidence of the fact of no- 
 tice. If any are delivered to the Creditors or left at their usual place of residence, the per- 
 sons so delivering or leaving them shotild make affidavit as follows : 
 
 Affidavit ofserricc of notice. 
 
 Diistrict of ss : 
 
 1, Marshal, [or Deputy Marslial, as the case may he,\ make oath, that 1 de- 
 livered letters of wliich a copy is hereto annexed to the following named per- 
 sons at the times and places stated in connexion with the name of each, and that 
 1 left at the last and usual place of abode in said District copies of the same 
 letter, with the following named persons, on the day and hour mentioned in con- 
 nexion with tho name of each. \Hcre insert names and other required part icv, 
 Jars ] 
 
 Served personally i.<J^y of , A. D. 18 . 
 
 Marshal, [or, I)eputyi\ 
 [Or, left at last usual place of abode day of , A. D. 18 . 
 
 Marshal, [or, Deputy.] 
 
 This day of , A. D. 18 , subscribed and to, before 
 
 me. 
 
 One oj" the Registers in Bankruptcy of said Court. 
 
 Form No. 53. 
 
 CREDITOR'S SPECIFICATION OF THE GROUNDS OF HIS OPPOSITION TO 
 THE BANKRUPT'S DISCHARGE. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankruptcy. 
 Bankrupt 
 
 , of , in the County of , and State of , 
 
 Creditor, having proved debt against the estate of 
 
 said , Bankrupt, and having received notice of his Petition for a dis- 
 
 charge from his debts, do hereby oppose the granting of said discharge, and foi 
 the grounds of such opposition do file the following epecification : [Here insert 
 one or more of the causes uhich should prevent the granting of the Bankrupt' t 
 discharge according to the provisions of Section Twenty-nine of said Act.] 
 
 , Creditor, Sfc, 
 
 To , District Judge, 
 
 for, Register m Bankruptcy] of said District, 
 
FORMS UNDER THE U. S, BANKRUPT ACT, 1867. 117 
 
 Form No. 54. 
 
 CREDITOR'S PETITION. 
 
 To the Honorable , Judge of the District Court of the United 
 
 States for the . District of 
 
 The Petition of , of the , of , 
 
 in the County of , and State of , Respectfully 
 
 shows : — That he is a Creditor of , who for a period 
 
 of months next preceding the date of the filing of this Petition, has resi- 
 
 ded at , in the County of , and State of , 
 
 and District aforesaid ; — That Your Petitioner's demand is provable against the 
 said , in accordance with the provisions of the Act of Con- 
 
 gress, entitled " An Act to Establish a U.niform System of Bankruptcy through- 
 " out the United States," approved March 2,1867; That he believes that 
 said , owes debts to an amount exceeding the sum of Three 
 
 Hundred Dollars : That Your Petitioner's demand exceeds the amount of 
 Two Hundred and Fifty Dollars ; and that the nature of Your Petitioner's de- 
 mand against the said , is as follows : — 
 
 A certain promissory note signed by said , payable to the order of 
 
 Your Petitioner, [or, naming the party to whose order the said note is made payable, ] of 
 which the following is a Copy, to wit : for, set lorth evidence of indebtedness in any other 
 form to a liquidated amount, exceeding Two Hundred and Fifty Dollars, to meet the case.] 
 
 And Your Petitioner further represents, that within the Six calendar Months 
 next preceding the date of this Petition, the said , did com- 
 
 mit an act of Bankruptcy within the meaning of said Act, to wit : In that the 
 said , did heretofore, to wit : on the day of , 
 
 A. D. 18 , depart out of, and from the State of , of which he is 
 
 an inhabitant as aforesaid, with intent to defraud his creditors, [or, being absent 
 during said period, he has, with intent to defraud his creditors remained absent 
 from said State : — 
 
 \0r. 
 
 That the said , within the period aforesaid, to wit : On 
 
 the day of , A. D. 18 , within said District, did conceal 
 
 himself,' [or did disguise himself,] to avoid the service of Legal Process in an 
 action for the recovery of a debt or demand, provable under said Act, to wit : 
 To avoid the service of Legal Process in a suit brought 
 
 by in the Court, of the State of 
 
 \or, 5tuy other Court] in which such process had been issued, to be served upon 
 the said , by , Marshal for said District, | or, 
 
 Sheriflf, Constable, or other Officer, or party, as the case may be,] at which 
 time the said , did conceal himself, and remain secreted, to avoid 
 
 the service of said Process, so that the said officer or party having the same to 
 serve upon said Debtor was unable to find him, in order to make proper service 
 of the same : — 
 
 [Or, 
 
 That the said , within the period aforesaid, to wit : 
 
 At , in said District, on the day of , A. D. 
 
 18 , being possessed of certain Property, to wit : [Here describe the Prop- 
 erty,] and he, being aware that Legal Process had been issued, [or, was about 
 to be issued,] to be levied thereon at the Suit of some one or more of his Cred- 
 tors, did conceal [or, remove; or, destroy the identity] of said Property to avoid 
 its being Attached, Taken, or Sequestered on such Process : — 
 
118 FOEMS UNDER THE U. S. BANKEDPT ACT, 1867 
 
 [Or. 
 
 That the said within th^ period afoiesaid, to wit : — At 
 
 in eaid District, on the day of , A. D 18 , being possessed of 
 
 certain Estate, Property, Rights or Credits, to wit: [Here, describe the Propertt^ 
 and, where situated^ did make an Assignment \or. Gift, Sale, Conveyance, or 
 Transfer, as the case may be] of th° same \or, of any part thereof — mentioning 
 the part] to , of , -in the County of , and 
 
 State of , with intent to delay [or, hinder ; w, defraud] the Creditors 
 
 of him, the said : — 
 
 {Or, 
 
 That the said , within the period aforesaid, and within said Dis- 
 
 trict, to wit : At , has been arrested and held in custody under and 
 
 by virtue of mesne process, \or Execution ; or, as the case may be,] issued out 
 of the Court of the United States for the District of , 
 
 \or, of any Court of any State, District, or Territory,] within which such debtor 
 resides or has property, founded upon a demand, in its nature, provable against 
 the Bankrupt's Estate under eaid Act, and for a sum exceeding One Hundred 
 Dollars ; and that such Process is remaining in force, and not discharged by 
 payment, or in any other manner prpvided by the Laws of such State applicable 
 thereto, for a period of Seven days : — 
 
 \0r. 
 
 That the said , within the period aforesaid, and within said Dis- 
 
 trict, to wit: — On the day of , A. D. 18 , being Bank- 
 
 rupt, [or, insolvent; or, in Contemplation of Bankruptcy, or Insolvency,] did 
 make to , of , in the County of , and 
 
 State of , a payment [or. Gift, Grant, Sale, Conveyance, or 
 
 Transfer] of money [or, of any other Property, Estate, Rights or Credits,] \ro, 
 did give to , of , in the County of , and 
 
 State of , a Warrant to Confess Judgment, or, did procure, or 
 
 Suffer his Property to be taken on Legal Process,] in favor of , of 
 
 , in the County of , and State of ; the 
 
 said judgment to be confessed, issuing out of the Couit of ; 
 
 with the intent to give a preference to , of , in the 
 
 County of , and State of ; \or, to one or more of his 
 
 Creditors ; or, with the intent, thereby, to give preierence to , of 
 
 , in the County of , and State of , being a 
 
 person, \or, persons,] who were liable for him as Endorser, Bail, Sureties, or other- 
 wise, [describing the particular relation^] or, with the intent by such disposition 
 of his Property to Defeat, or Delay the operation of said Act.] 
 
 [Or, 
 
 That the said , within the period aforesaid, and within said Dis- 
 
 trict, to wit: On the day of , A. D. 18 , being a Banker, 
 
 [or. Merchant; or. Trader; or, as the case may be,] has fraudulently stopped; 
 or, sui>pended (and has not resumed) payment of his Commercial Paper within 
 a period of fourteen days. 
 
 fN. B. — WlUchevcr of the acts is relied upon as the act of Bankrvptcy of Debtor, the same must he partic- 
 ularly described.} 
 
 Wherefore, your Petitionkk prays, that he, the said , may 
 
 be declared a Bankrupt, and that a Warrant may be issued to lake possession of 
 his Estate ; that the same may be distributed according to law ; and that such 
 further proceedings may be had thereon, as the law in such case prescribes. 
 
 Solicitor [or, Attorney] Petitioner. 
 
FOKMS UNDER THE U. S. BANKRUPT ACT, 18C7. 119 
 
 Oath to Foregoing Petition. 
 
 United States of America, 
 
 District of ss : — 
 
 I, , the Petitioner above named, do hereby make solemn oath 
 
 that the statements contained in the foregoing Petition subscribed by me are 
 true, so far as the same are stated of my own knowledge, and that those matters 
 which are stated therein on information and belief, are true according to the 
 best of my knowledge, information, and belief. 
 
 ■ . y 
 
 Petitioner. 
 
 Subscribed and sworn [or, affirmed] to before me, this day of 
 
 A. D. 18 . 
 
 District Judge, [or. Register in Bankruptcy ; or, Z7. S. Commissioner. ^ 
 
 [N. B.— In case the parties proceeded against are a Copartncrsliip, or a Corporation, the 
 atove fovms may be varied accordingly.] 
 
 Form No. 55. 
 
 DEPOSITION AS TO PETITIONING CREDITOE'S CLAIMS 
 
 [To be filed with Creditor's Petition.] 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 . , , , In Bankruptcy 
 
 Against whom a Petition for Adjuc^ica- 
 tion of Bankruptcy was Filed on the 
 day of , A. D. 18 
 
 At , in said District, on 
 
 the day of , A. D. 18 . 
 
 Before , one of the Registers 
 
 of said Court, in Bankruptcy. 
 District of , ss : — 
 
 , of , in the County of , and State of 
 
 being duly Sworn, [or. Affirmed] and Examined, at the Time and Place above 
 mentioned, upon his Oath, [or, affirmation,] says that the said 
 was, [or, were,] on and before the day of , A. D. 18 , and 
 
 still justly and truly indebted unto this Deponent, — [Here give a par- 
 
 ticular description of the Debt ] 
 
 , Petitioning Creditor. 
 
 On the day of , before me personally appeared, , the 
 
 above named Petitioning Creditor, and was duly sworn to the truth of the fore- 
 going statement. 
 
 , Register in Bankruptcy. 
 
120 FOEMS UNDER THE U. S BANKRUPT ACT, 1807. 
 
 Form No. 56. 
 DEPOSITION OF \yiTNESS TO ACT OF BANKRUPTCY. 
 
 [To be filed with Creditor's Petition.] 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 „ , , , / If^ Bankriptcv. 
 
 Against whom a Petition tor Adjudica- 
 tion in Bankruptcy was Filed on the 
 day of , A. D. 18 
 
 At , in said Districts 
 
 on the day of , A. D. 18 , 
 
 Before , one of the Kegister. 
 
 of said Court in Bankruptcy : — 
 , District of , ss : — 
 
 being duly Sworn, \or. Affirmed,] and Examined, upon his Oath, [or, Affinna 
 ition,] says, that, [Here set forth particularly the Witness's knowledge of the 
 Act of Bankruptcy alleged to have been rommitted. hy the j>arty jirocecieil 
 against.] 
 
 On the day of , appeared personally , the 
 
 above named Witness, and was duly sworn to the truth of the foregoing state- 
 ment. 
 
 , Register in Bankrvptry. 
 
 Form No. 57. 
 
 ORDER TO SHOW CAUSE, UPON CREDITOR'S PETITION. 
 
 In the District Court of the United Statet>, 
 For the District of 
 
 In the matter of 
 
 Against whom a Petition for Adjudica- 
 tion of Bankruptcy was Filed on the 
 day of , A. D. 18 . 
 
 I.V BA^•lCKIjPTCV. 
 
 District of , ss : — 
 
 Upon Filing proofs su.staining the allegations of the Petition aforesaid, it is — 
 Ordered, That the said , do appear at this Court, as a Court of 
 
 Bankruptcy, 1o be holden at , in the County of , and 
 
 State of ■ , and District aforesaid, on the day of , at 
 
 o'clock 51., and show Cause, if any there be, why the Prayer of said 
 
 Petition should not be granted ; and — 
 
 It is further Ordered, That a copy of said Petition, together with a copy 
 of this order, be served on said , by delivering the same to him 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1867. 121 
 
 personally, ov by leaving the same at his last usual place of abode, in said dis- 
 trict, at least five days previous to the day herein required for his appearance. 
 
 Witness the Honorable , Judge of ihe said Court, and 
 
 the seal thereof, at , in said District, on the day 
 
 5 Seal of ? of A T) IS 
 
 \ the Court. S ' -*• ^- ^° ' 
 
 Clerk of District Court, for said District. 
 
 Form No. 58. 
 
 ADJUDICATION OF BANKRUPTCY— CREDITOR'S PETITION. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankriiptcv. 
 
 Bankrupt . 
 
 At , in said District 
 
 day of , A. D. 18 . 
 
 District of , ss: 
 
 This cause came on to be heard at , in said Court, and , 
 
 [Here state the proceedings, uliether there was no opposition, or, if opposition, 
 irhat proceedings were had, and when and where, and, what counsel appeared for 
 the several parties. \ 
 
 And thereupon, and upon consideration of the proofs in said cause, {and the 
 arguments of counsel thereon, if any,) it was found that the facts set forth in 
 said Petition were true, and it is therefore adjudged, that became 
 
 Bankrupt within the true intent and meaning of the Act entitled ''An Act to 
 Establish a Uniform System of Bankruptcy throughout the United States," 
 approved March 2, 18G7, before the filing of the said Petition, and he is there- 
 fore declared and adjudged a Bankrupt accordingly. And it.is further ordered 
 that the said Bankrupt shall, within five days after the date of this order, make 
 and deliver or transmit by mail, post paid, to the Marshal, as Messenger, a 
 Schedule of his Creditors, and Inventory of his estate in the form, and verified 
 in the manner required of the Petitioning debtor by the said Act. 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , in said District, on the day 
 
 J Soalof J of ,A. D. 18 . 
 
 I the Court. ) 
 
 Clerh of District Court, for said District. 
 
122 FORMS UNDER THE V. S. BANKRUPT ACT, 1867. 
 
 Form No. 59. 
 
 WARRANT OF SEIZURE UPON ADJUDICATION OF BANKRUPTCY ON CRED- 
 
 ITOR'S PETITION. 
 
 la the District Court of tLe United States. 
 For the District of 
 
 In Ihe Matter of 
 
 iIn Baxkruptcy. 
 Bankrupt 
 
 District of ss: 
 
 To the Marshal of said District, [or, to either of his Deputies,'] Greeting: 
 
 Whereas a Petition for Adjudication of Bankruptcy was on the 
 day of , A. I). IS , filed against , of the County of , 
 
 and State of , in said District, under which he has been duly 
 
 declared and adjudicated Bankrupt ; yon arc therefore by virtue of the said 
 Petition and the adjudication thereon, according to (he provisions of the Act 
 entitled " An Act to Establish a Uniform System of Bankruptcy throughout 
 the United States," approved JIarch 2, 1867, required, authorized, and em- 
 powered, as Messenger, to take possession of all the estate, real and personal, of 
 said , the said Bankrupt, except such as may be by law exempt 
 
 from the operation of said Act, and of all his deeds, books of account, and pa- 
 pers, and to keep the same safely until the appointment of an assignee. 
 
 And you are also directed to publish notice twice in the newspapers called 
 ■ and , printed at , in the County of , 
 
 the first publication to be made forthwith as follows : 
 
 -District Court of the United States, 
 I'or the District of 
 
 In the Matter of I 
 
 ) l.«! Bankruptcy. 
 BaDkrupt . 1 
 
 A warrant in Banlcmiptcy has been issued by said Court against the estate of , of the County 
 
 of , of the State of , in said District, adjudged a Bankrupt upon the Petition of 
 
 his Creditors, and thepayitient of any debts and the delivery of any property belonging to said Bankrupt, to him 
 or to his use, and the transfer of any property by him, are forbiddejt by law. A meeting of the Creditors of said 
 Jia,tkrvpt to prove their debts and choose mteor more Assignees of his estate will be held ai a Conrt of Banitniptcy 
 to be holden at , in said District, on the day nf , A, D. 18 , at 
 
 o'clock m., at the office of , [giving the street and nnmbrr,] one of the Rtgisters in lianh 
 
 ruptcy of said Court. 
 
 Marshal, [or, Deputy Marshal,] Messenger. 
 
FORMS UNDER THE U. S. BANKEUPT ACT, 1867 123 
 
 And you will also serve written ut printed notic-s by mail or personally on all 
 Creditors whose names may bo given to you by said Bankrupt within five days 
 fvom the date of such adjudication, within days after the date hereof, 
 
 and also to said , the Bankrupt, which notice shall bs as follows : 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 In Bankrdptct. 
 
 Bankrupt . 
 
 District of * f ss: — 
 
 To , ouo of tho Creditors of said , Banki'upt. 
 
 This is to give you notice : 
 
 lat. That a Warrant in Bankniptcy has been issued against ihe estate of , Bankrupt afuvesaid. 
 
 2d. That the payment of any debts, and the delivery of any property belonging to said Banlurupt, to him or 
 to his use, and tlie transfer of anv property by him arc- forbidden by law, 
 
 3d. That a meeting of the Creditor^: of the debtor to prove their debts and choose one or more Assignees of 
 the estate will be held at a Court of Bankruptcy to be holden at , in said District, on the 
 
 day of , at o'clock m., at the office of , [^ioin^r the street and number, ] 
 
 one of the Registers in Bankruptcy of said Court. 
 
 And the following are the names of the creditors of said Bankrupt and the 
 amount of their debts as given to me by him. 
 [K g.—A. B., (of Boston,) dollars.] 
 
 , Messenger. 
 
 And have you there tliis warrant with your doings thereon. 
 
 In TBSTiMONY WHEREOF, I have hereunto set my hand and caused the seal 
 of this Court to be affixed at , this day of 
 
 in the year of our Lord 18 
 
 [l. S.J District Ju(lge 
 
 Clerk of the Court. 
 
 Return hij Marshal thereon. 
 
 District of ss : 
 
 By virtue of the within warrant, I have taken possession of the estate of the 
 within named , Bankrupt, except such as is by law excepted 
 
 from the operation of said warrant by the act of Congress, and of all his deeds, 
 books of account, and papers which have come to my knowledge, and I have 
 published notice by advertisement on two different days in the nevsrspapprs 
 within mentioned, the first publication of which was on the day of 
 A. D. 18 . I also within days after the date of the within warrant 
 
 sent written or printed notice, us within directed, tothewithin named , 
 
 Bankrupt, and to the creditors named on the schedule delivered to me by him, 
 and herewith returned. The notices sent by mail, were deposited in the post 
 office at , on the day of , A. D. 18 , with the proper 
 
 postage stamp affixed thereto, and thosB di-livered personally by me to said 
 creditors were delivered at the times and the places set opposite to the, naras of 
 each, and all "of said notices were according to the directions set nut in this war- 
 rant. 
 
 Marshal, [or. Deputy Marshal^ Messenger. 
 
124 FOKMS TJHUER THE U. S BANKRUPT ACT, 1867. 
 
 Fees and Expenses. 
 
 1. Service of warrant 
 
 2. Necessary travel at the rate of fi cents a mile each way 
 
 3. Notice to cieditors, 10 cents each 
 
 4. Actual expenses in publishing notices as follows 
 
 5. Actual expenses in custody of property and other services as follows. 
 
 00 
 
 [Here render the particulars^ 
 
 Marshal, [or, Deputy MarsJial,] Messenger. 
 
 Affidavit as to Expenses. 
 
 District of , A. D. 18 . 
 
 Personally appeared the said , Messenger, and made oath 
 
 that the above expenses returned by him under numbers four and five have 
 been actually incurred and paid by him, and are just and reasonable. 
 
 Before me, -■ ■, 
 
 One of the Registers in Bankrvptcy in said. District. 
 
 Form No. GO. 
 
 ADJUDICATION WHEEE DEBTOR IS FOUND NOT BANKRUPT. 
 
 In the District Court of the United States 
 For the District of 
 
 In the Matter of 
 
 )I.\ Bankruptcy. 
 
 Bankrupt . 
 
 Before Honorable ■ 
 District of 
 
 At , in said District 
 
 on the day of , A. D. 18 
 
 -, Judge of the District of 
 
 This cause came on to be heard at , in said Court, and [Here 
 
 state the proceedings, whether there was no opposition, or, if opposed; slate what 
 proceedings were had, and when and where, and what counsel nppeared fur the 
 several parties ] 
 
FORMS UNDER THE U. S BANKRUPT ACT, 5867. 125 
 
 And thereupon, and upon considei-ation of the proofs in said cause, {and the 
 arguments of counsel thereon, if any,) it was FOUND that the facts set forth in 
 said Petition were not proved ; and it is therefore, Ordered, That said Petition 
 be dismissed, and that all proceedings under the same be vacated and annulled 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , in said District, on the day 
 
 C Seal of » of , A. D. 18 , 
 
 X (he Conrt. J 
 
 Clerk of District Court, for said District. 
 
 [N. B. ] . If default be made by the Debtor to appear pursuant to the order upon a Creditor's 
 Petition, the subsequent order may be made by a Register in Bankruptcy.] 
 
 [N. B. 2. If no Sehodule of Creditors shall be delivered to the Messenger by the Bank- 
 rapt, the Messenger shall prepare such Schedule from the best information he can obtain, 
 and send notices acQordmgly. ] 
 
 Form No. CI, 
 
 DENIAL OF BANKRUPTCY, ASD DEMAND FOR JURY BY DEBTOR. 
 
 lu the District Court of the United States, 
 For the District of 
 
 In the Matter of the Petition 
 of , Creditor, i 
 
 )In Bankruptcy. 
 , Debtor. 
 
 District of 
 
 At , in said District, 
 
 on the day of , A. D. 18 
 
 And now on this return day lor, adjourned return dayj for the hearing of 
 said Petition, the said appears and denies that he has committed the 
 
 act of Bankruptcy set forth in said Petition, and avers that he should not be 
 declared Bankrupt for any cause in said Petition alleged, and this he prays may 
 be inquired of by the Court, lor, he demands that the same may be inquired 
 of by a Jury.] 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , in said District, on the day 
 
 < Seal of J of ,A. D. IS . 
 
 \tho Court. > 
 
 Clerk of District Court, for said District 
 
126 FORMS TINDER THE U. S. BANKRUPT ACT, 1867. 
 
 Form No. 62. 
 
 ORDER OF COURT UPON DENIAL OF BANKRUPTCY AND DEMAND FOR 
 
 JURY TRIAL. 
 
 f InvuJitniary J3arJcrupfcy.) 
 
 In the District Court of tlie United States, 
 For District of 
 
 In the Matter of the Petition 
 of , Creditor, 
 
 , Debtor. 
 
 )I.\ Bankruptcy." 
 
 At , in the said District, 
 
 on the day of , 18 . 
 
 District of ss : 
 
 Upon the demand in writing filed by the Respondent to said Petition, that the 
 
 fact of the commission of an act of Bankruptcy may be inquired of by a Jury, 
 
 it is Ordered, That said issue be submitted to a Jury at the present term of 
 
 this Court, (if a Jury be in attendance,) or, if in vacation, at the next term of 
 
 this Court. 
 
 Witness the Honorable , Judge of the said Court, and 
 
 the seal thereof, at , in said District, on the day 
 
 Cleric of District Court, for said District. 
 
 Form No. 63. 
 
 APPOINTMENT OF TRUSTEES UNDER SECTION 43. 
 
 In the District Court of the United States, 
 For the District of 
 
 ....... 
 
 ,^In Bankruptcy. 
 Bankrupt 
 
 At this meeting of the Creditors of said Bankrupt, called specially by order 
 of said Court for the purpose of determining in what manner the estate of said 
 Bankrupt shall be settled, it was resolved by three-fourths in value of the 
 Creditors whose claims have been proved, as follows : 
 
 1st. That it is for the interest of the general body of the Creditors of said 
 that the estate of said . Bankrupt, should be wound up and settled, 
 
FORMS UNDER THK U. S BANKRUPT ACT, 1867. 127 
 
 and distribution ma-le among the Creditors by trustees undtr the inspection and 
 direction of a Committee of Creditors. 
 
 2d That this resolutinn be certified and reported to the Court. 
 
 3d. That be nominated as trustee to take, hold, and distribute 
 
 said estate. 
 
 4th. That , of , of . , be the Committee 
 
 of ihe Creditors under whose direction the said Trustees shall act. 
 
 Creditors. 
 
 Amount of Debts. 
 
 Dolls. Cts 
 
 Affidavit of Bankrvpt. 
 
 A. B., the said Bankrupt, being duly sworn, [or afiirmed,] says that the 
 names of the persons aiBxed to the foregoing resolution represent three- fourths 
 , in value of all his creditors whose claims have been .proven against his estate. 
 
 Subecribed and to, before me this day of , A. D. 18 
 
 Register, [or TT. S. Commissioner. \ 
 
 Ccrtijicatc of Register tltereon. 
 
 In the District Court of the United States, 
 For the Dietrict of 
 
 (In Bankruptcy.) 
 
 At , the day of , A. D. 18 ,1 hereby certify that 
 
 at a meeting of the Creditors of said , held this day in pursuance 
 
 of a, notice regularly given according to the provisions of the Act of Con- 
 gress entitled, &c., approved March 8, 1867, [or, according to the order of 
 the Court, as the case may be,J the above resolutions were adopted and signed 
 by three-fourths in value of the Creditors of said Bankrupt, who were present 
 or were represented at said meeting. 
 
 Register in Banlcrvptcy 
 
128 FORMS UNDER THE U. S. HANKKUPT ACT, 1807. 
 
 Order of the Covrt on above 'Proceedings. 
 
 Jn the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 )In Bankruptcy. 
 Bankrupt 
 
 The foregoing certificate having been filed and read, it is Ordered, That the 
 aaid , shall convey, transfer, and deliver all his property or 
 
 estate to , as trustee by deed in the following form : 
 
 District of ss : 
 
 In the District Court of the United States for said District. 
 
 This indenture made this day of , A. D. 18 , be- 
 
 tween , {the Debtor,) of , in the County of , 
 
 and State of , and on behalf and with 
 
 the consent of , Creditors of the said , wit- 
 
 .\ESSETH, that the said , [the Debtor,) hereby conveys, transfers, 
 
 and delivers all his estate and effects to , absolutely, to have 
 
 and to hold the same in the same manner and with the same rights in all 
 respects as the said would have had or held the same if no proceed- 
 
 ings in bankruptcy had been taken against him, to be applied and administered 
 for the benefit of the Creditors of said , in like manner as if 
 
 said had been at the date hereof duly adjudged Bankrupt, 
 
 and the said {trustees) had been appointed assignee in bankruptcy under said 
 act. 
 
 In testimony whereof, the said , {debtor,) and the said , 
 
 (trustees,) in acceptance of said trust, have hereunto set their hands and seals 
 this day of , A. D. 18 . 
 
 Executed in presence of — 
 
 , [L.S.] 
 
 , [L. S.] 
 
 |L..S] 
 
 This day appeared before me, a Register in Bankruptcy, the above named 
 {Bankrupt,) and acknowledged the foregoing instrument by him 
 signed to be his free act and deed. 
 
 Register in Bankruptcy. 
 
FORMS UNDER THE U. S. BANKRUPT ACT, 1807. 129 
 
 We hereby give our assent to the execution of the above deed : 
 
 Names of Creditors. 
 
 Residence. 
 
 Amount. 
 
 
 
 DoHS. 
 
 eta. 
 
 
 
 
 Oath of bankrupt. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 >In Bankruptcy 
 
 Bankrupt 
 
 , the said Bankrupt, being duly sworn, doth 
 depose and say that he has conveyed, transferred, and delivered all his prop- 
 erty to the trustees in the above indenture named, and that the persons signing^ 
 their consent to the above conveyance represent three-fourths in value of all 
 his Creditors whose claims have been proved against his estate. 
 
 , Bankrupt. 
 
 Subscribed and sworn [or, affirmed] this day of , A. D. 18 . 
 
 Before me, 
 
 Register in Bankruptcy. 
 
 Witness the Honorable , Judge of the said Court, and the Seal 
 
 thereof, at , in said District on the day of , A. D. 18 . 
 
 <. Seal of ) 
 irt. 5 
 
 \ the Court 
 
 Clerk of the District Court, for said District. 
 Advertisement of Trustee. 
 In the District Court of the United States, 
 For the District of 
 
 (In Bankruptcy.) 
 This is to give notice that by an indenture bearing date the 
 of , A. D. IS , , of 
 
 has conveyed and assigned all his estate and effects whatsoever to , 
 
 as trustee, upon trust for the benefit of all the Creditors of , 
 
 and that said conveyance was duly executed according to the provisions of the 
 43d Section of the Bankrupt Act of March 2, 1867. 
 Dated this day of , A. D. 18 . 
 
 day 
 
 Trustees. 
 
130 FORMS UNDER THE U. S. BANKRUPT ACT, I8G7. 
 
 Order hf Court. 
 
 The foregoing proceedings under the 43d Section of the Bankrupt Act of 
 March 2, 1867, having been placed on file and read, it is 
 
 Ordered, That all proceedings upon said Petition in Bankruptcy be stayed 
 until the further order of the Court. 
 
 Witness the Honorable , Judge of said Court, and the Seal thereof, 
 
 at , in said District, on the day of A. D. 18 . 
 
 < Seal of » , 
 
 Clerk of District Court, for said District. 
 
 Form No. 64. 
 ORDER CONCERNING SALE OF PROPERTY BY ASSIGNEE. 
 
 In the District Court of the United Sates, 
 For the District of 
 
 In the Matter of 
 
 >In Bankrupts. 
 
 Bankrupt . 
 
 At , in said D istrict on the 
 
 day of , A. D. 18 . 
 
 District of , ss : — 
 
 Upon the representation of , a Creditor of said , and 
 
 upon the proofs filed therewitlw it is Ordered, That the real e&tate of said Bank- 
 rupt when offered for sale by his Assignee shall be sold in lots or parcels as 
 follows, [Here follow the direction by reference to jiTo-t or any other specific 
 description or order in which the property shall he sold, j 
 
 Witness the Honorable , Judge of said Court, and the Seal thereof, 
 
 at , in said District, on the day of , A. D. 18 
 
 1' Seal of ) 
 
 (the Court. J /^-i, 7 /. Ti- • /-I /• ■■, r^.' ■ 
 
 Clerk oj District Court, jor said District. 
 
 Form No. 65. 
 ORDER CONCERNING SALE OF PROPERTY OF CORPORATION. 
 In the District Court of the United States, 
 For the District of 
 
 In, the Matter of the Bankruptcy of 
 
 A corporation formed under the laws of 
 the State of 
 
 )In Bankruptcy. 
 
 At , in said District on 
 
 the day of , A. D. 18 . 
 
FORMS UNDEE THE U. S. BANKRUPT ACT, 1867 131 
 
 District of , ss : — 
 
 Upon the representation of , a Creditor, \or, the party in interest,] 
 
 and upon the proofs filed therewith, it is Ordered, That the franchise of said 
 corporation be sold in fractional parts according to the number of shares therein, 
 as follows, [If tJiere be one thousand shares of the corporation, the order may 
 require that the franchise be sold in fractions of, or in any other pro- 
 
 portion.] 
 
 Witness the Honorable , Judge of said Court, and the Seal thereof, 
 
 at . , in said District, on the day of , A. D. 18 
 
 ( Senior \ 
 \ the Court, j 
 
 Clerk of District Court, for said District. 
 
 Form No. 66. 
 ORDER OF DIMINUTION OF CLAIM. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 >In Bankruptcy. 
 Bankrupt . 
 
 At , in said District on 
 
 the day of ,A. D. IS 
 
 District of , ss : — 
 
 Upon the evidence submitted to this Court upon the claim of 
 against said estate, {and, if the fact be so, upon /tearing counsel thereon,) it is 
 Ordered, That the amount of said claim be reduced from the sum of 
 as set forth in the affidavit in proof of claim filed by said Creditor, in said case', 
 to the sum of , and that the latter-named sum be entered upon the 
 
 books of the Assignee as the true sum upon which a dividend, shall be computed, 
 [if, with interest, insert : — " with interest thereon from the day of 
 
 A. D. 18 ."] 
 
 Witness the Honorable , Judge of the said United States District 
 
 Court 
 
 Clerk of District Court, for said District. 
 
132 FORMS UNDEE THE U. S. BANKRUPT ACT. 1867. 
 
 Form No. 07. 
 EXPUNGING OR ALLOWANCE OF CLAIM. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 >L\ Bankruptcy. 
 Bankrupt . 
 
 At , in said District, 
 
 on the day of , A. D. IS . 
 
 District of , ss : 
 
 Upon the evidence submitted to the Court upon the claim of 
 against said estate, (and, if the fact be so, upon hearivg counsel thereon,) it is 
 Ordered, That said claim be disallowed and expunged from the list of claims 
 upon the Assignee's record in said case. 
 
 Witness the Honorable , Judge of said United States District 
 
 Court. 
 
 Clerk of District Court for said District. 
 
 [N. B. — If the claim is found to be good, say "It is Ordered, That said claim he established 
 to the full amount thereof. "2 
 
 Form No. 68. 
 
 IN CASE OF DISALLOWANCE THE CREDITOR MAY FILE THE FOLLOWING 
 
 NOTICE OF APPEAL. 
 
 In the District Court of the United States, 
 For the District of 
 
 In the Matter of 
 
 ) In Bankruptcy. 
 Bankrupt 
 
 At on the day of , A. D. 18 
 
 To , 
 
 Assignee of said estate : 
 You are hereby notified that I claim an appeal from the decision of the judge 
 of said Court made on the day of , A. D. 18 , refusing to 
 
 allow my claim when presented, against the estate of , Bankrupt, to 
 
 the Circuit Court of the United States next to be holden at , in said 
 
 District, on the day of , A. D. 18 . 
 
 [If the appeal is from a disallowance of part of the claim, instead of " refus- 
 ing to allow my claim," say "red,ucing my claim."] 
 
 ' ■— ^ , Creditor, 
 
INDEX TO RULES AND ORDEES. 
 
 Paqk 
 
 Actions — involuntary bankruptcy 55 
 
 priority of...., 55 
 
 A MKNDMENTS and petitions 55, 61 
 
 Appeal 59 
 
 Appearance ^ 51 
 
 Arbitration 51 
 
 Assignee, appointment of — notification, 53 
 
 duties of. 57 
 
 sale by 58 
 
 Accounts 60 
 
 Adjddications, contested, costs in 61 
 
 Bankruptcy, involuntary 55 
 
 Business, despatch of 53 
 
 Claims, compounding, &o... 56 
 
 Clerks of District Courts, duties of 51 
 
 Copartnership, proceedings in case of.. 5T 
 
 Creditors, meetings of. 59 
 
 " composition with 57 
 
 Cost's in contested adjudications 61 
 
 Debtor, imprisoned 59 
 
 Deposit and payment of money 60 
 
 Depositions, how taken 54 
 
 Discharge of bankrupt, opposition to 58 
 
 Examination and filing of papers 53 
 
 Fees and costs 60 
 
 " prepayment or security of. 60 
 
 Filing of papers '. 53 
 
 Forms and schedules 61 
 
 Involuntary bankruptcy 55 
 
 Paob 
 
 Marshal, accounts for services of. 54 
 
 " as messenger 55 
 
 Messenger 55 
 
 Money, deposit and payment 60 
 
 Notification, to assignee of appoint- 
 ment....'. 53 
 
 Notices, service of 58 
 
 Orders, by the register 53 
 
 Omissions and amendments 61 
 
 Petitions and amendments 55 
 
 " filing in different Districts 56 
 
 Proceedings, commencement of. 52 
 
 " in cases of copartnership,. . 57 
 
 Process 51 
 
 Priority of actions 55 
 
 Property, perishable 68 
 
 " redemption of. 56 
 
 Redemption of property 56 
 
 Registers, duties of. 58 
 
 " orders by 53 
 
 " minutes before, how recorded 54 
 
 " services of, accounts for 54 
 
 Sale by assignee 58 
 
 " of perishable property 58 
 
 Service of notice by marshal 58 
 
 Schedules, forms 61 
 
 Testimony, how taken 54 
 
 Witnesses, how examined 54 
 
INDEX TO FORMS. 
 
 Attorkey, special letter 8t>, 96 
 
 " proof of debt by 94 
 
 AssiGNKE, choice of. SI 
 
 " appointment, notification of 88 
 
 " " acceptance 88 
 
 bond of..... 88 
 
 " notice of, of his appointment 90 
 
 " notice and request of 98 
 
 " form of return of 99 
 
 '■ petition of, for power to re- 
 lieve property from lien... 101 
 
 " affidavit to be made by 105 
 
 " accountof 107 
 
 •' order of settlement and dis- 
 charge of. 108 
 
 " petition for removal of 108 
 
 " removal, notice of motion for 109 
 " " of, order for meeting 
 of creditors to con- 
 sider question and 
 .ippointment of his 
 
 successor 109 
 
 " '■ order for 110 
 
 " order concerning sale of pro- 
 perty by 130 
 
 Assignees' return where there are no 
 
 assets 104 
 
 " notice for settlement of his 
 
 accounts, preparatory to 
 
 final dividend 10."i 
 
 AssicNUEXT of banlirupt's effects SO 
 
 AiTiDAViT, for proof of debt by agent or 
 
 attorney 94 
 
 Affidavit, of lost bill or note 97 
 
 Agent, proof of debt by .' 94, 9.") 
 
 Adjudication of bankruptcy 121 
 
 " where debtor is found not 
 
 bankrupt 124 
 
 Affidavit of messenger as to expenses... 124 
 
 " bankrupt 127 
 
 Appointment of trustees under sec. 4:!, 91 
 
 Advertisement of trustee 129 
 
 Allowance of claim 000 
 
 Appeal, notice of 1.^3 
 
 Bankrupt's effects, ;issigninienl of 89 
 
 " ex.iraination, order for Ill 
 
 " " or of any wit- 
 ness relative to 111 
 ' declaration to be made by... 112 
 
 " petition of, for discharge 114 
 
 " " " order of 
 
 court thereon 115 
 discharge, creditor's opposi- 
 
 sition to 116 
 
 Bankbuptcv, deposition to act of 120 
 
 " adjudication of, creditor's 
 
 petition 121 
 
 " order upon denial of, and 
 
 demand for jury trial. 126 
 
 Certificate, form of, under section si.x 114 
 Creditors, certified memorandum of 
 
 first meeting 84 
 
 " who have proved their debts 
 
 at first meeting 85 
 
 Creditor, notice by letter to, that bank- 
 rupt has asked for discharge 1 1 5 
 
 '■ affidavit of service 116 
 
 Creditor's specification of opposition 
 
 to discharge of bankrupt 116 
 
 " petition 117 
 
 " " oath to 119 
 
 ' ■' order to show cause 
 
 upon 120 
 
 '■ '■ adjudicat'n of bank- 
 ruptcy 121 
 
 " claim, deposition as to 119 
 
 Claim, order of diininution of. 131 
 
 " expunging or allowance of. 132 
 
 " appeal, notice of. 132 
 
 DehtS; (creditors who have proved their, 
 
 at first meeting 85 
 
 " proof of!, with security 91 
 
 '• " without security 92 
 
 " " by office of corporation 93 
 
 ' " affidavit for, by agent 
 
 or attorney 94 
 
 " " with security, by agent 95 
 
 DiviuENii meeting 100 
 
 " notice of 101 
 
 " list of proofs of debts and 
 
 claims for assignees to pay 103 
 Discharoe of assignee and order of 
 
 settlement 108 
 
 Declaration to be made by bankrupt 
 
 or his wife 112 
 
 DiscH.iRfiE of bankrupt, petition for.... 114 
 " " order of court 
 
 thereon 115 
 
 " ' noticebyletter 
 
 to creditor 
 ofpetition.. 115 
 '' ' affidavit of ser- 
 
 vice of notice 116 
 Deposition as to petitioning creditor's 
 
 claim 119 
 
 " of witness to act of bank- 
 ruptcy 120 
 
INDEX TO FORMS. 
 
 135 
 
 Debtor, adjudication, where found not 
 
 banlcrupt 124 
 
 " denial of bankruptcy and de- 
 mand for jury 125 
 
 " order of court upon 126 
 
 DiMiNDTiON of claim, order of 131 
 
 Effects, assignment of banlcrupt's 89 
 
 Exempted property 90 
 
 Examination, order for bankrupt's Ill 
 
 " of bankrupt or any wit- 
 ness relative to bank- 
 ruptcy Ill 
 
 Expenses, fees and 124 
 
 " affidavit as to 124 
 
 Fees and expenses 124 
 
 " of messenger 82 
 
 Indemnifiction to register, form of 
 notice on lost bill or note... 
 
 98 
 
 JcRY, demand for, by debtor, denial of 
 
 bankruptcy 125 
 
 order of Court on 126 
 
 Lost bill or note, affidavit of. 91 
 
 " '' indemnificat'n to re- 
 
 gister, form of 
 
 notice 98 
 
 List of proofs of debts and claims for 
 
 assignee to pay dividends... 103 
 
 Messengek, warrant to 81 
 
 ' ' return of, to accompany war- 
 rant 82 
 
 " fees of 82 
 
 Meeting, first, of creditors, certified 
 
 memorandum 84 
 
 " form of return of assignee to 
 
 be submitted to register at. . . 99 
 
 " dividend 100 
 
 " of creditors to consider re- 
 moval of assignee, and ap- 
 pointment of successor — 
 order for 109 
 
 Note or bill lost, affidavit of. 97 
 
 " " notice, form of, to indem- 
 nify register 98 
 
 Notice of assignee's appointment 88, 90 
 
 " and request 98 
 
 " order thereon, by court 
 
 or register 99 
 
 " of dividend 101 
 
 " of assignee for settlement of 
 
 his accounts prior to final 
 
 dividend 105 
 
 " of motion to remove assignee 109 
 
 " order thereon 109 
 
 " to creditors of bankrupt's 
 
 petition for discharge 115 
 
 " " affidavit of service 
 
 of 116 
 
 " of warrant — form of 123 
 
 " " return of marshal 123 
 
 " of appeal from disallowance. 132 
 
 Oath to debtor's petition 65 
 
 " to schedules A and B 77 
 
 " register's, of office 82 
 
 " to creditor's petition 119 
 
 " of bankrupt 129 
 
 OuDER of reference to register 79 
 
 " common 84 
 
 " by court or register, on notice 
 
 and request of assignee 99 
 
 " for meeting of creditors on re- 
 moval of assignee and appoint- 
 ment of successor 109 
 
 " for removal of assignee 110 
 
 " " further 110 
 
 " " " "noticeof 111 
 
 " for bankrupt's examination 
 
 " to show cause upon creditor's 
 
 petition 120 
 
 ' ' on denial of bankruptcy and de- 
 mand for jury trial 126 
 
 " of court, on appointment of 
 
 trustees by creditors 128 
 
 ' ' of court, staying proceedings. . 
 '• concerning sale of property by 
 
 assignee 130 
 
 ' of corporation 130 
 
 " of diminution of claim 131 
 
 Petition by debtor 65 
 
 oath to 65 
 
 " copartnership 77 
 
 ' corporation 78 
 
 " ajudication of bankruptcy up- 
 on debtor's 80 
 
 " of .assignee for jjower to re- 
 lieve property from lien 104 
 
 " for removal of assignee 108 
 
 " of bankrupt, for his dis- 
 charge 114 
 
 '■ order of court thereon 115 
 
 " creditor's 117 
 
 Pkoceedinus, abstract of, under section 
 four — form of memorandum 
 to be returned to clerk by 
 register — of his action in each 
 
 case 85 
 
 Pbopuhty exempted 90 
 
 ' ' order concerning sale of, by 
 
 assignee 130 
 
 " of corporation, order con- 
 cerning sale of 130 
 
 Proof of debt, with security 91 
 
 '' without security, de- 
 position for 92 
 
 " by officer of corpora- 
 
 tion, declaration for 93 
 
 Refebence to register, order of. 79 
 
 Register, oath of office 82 
 
 " bond of. 83 
 
 " form of memorandum by 85 
 
 " presiding at creditor's meet- 
 ing — ^return of assignee to 
 
 be submitted 99 
 
 Removal of assignee, petition for 108 
 
 " " notice of motion 
 
 for 109 
 
136 
 
 INDEX TO FORMS. 
 
 Removal of assignee, order for meeting 
 of creditors to 
 
 consider 109 
 
 " " order for 110 
 
 Request of assignee 98 
 
 " order thereon 99 
 
 Return of messenger to accompany 
 
 " warrant 82 
 
 of assignee, at creditor' s meeting 99 
 
 '.' " where there are no assests 104 
 
 " by marshal on warrant 123 
 
 Sale by assignee, order concerning 130 
 
 " of property of corporation 130 
 
 Schedule A 66 
 
 B n, 76 
 
 Settlement of assignee's occounts — 
 
 notice for 105 
 
 " and discharge of assignee, 
 
 order of 108 
 
 Seizure upon adjudicat'n of banliruptcy 
 
 on creditor's petition 122 
 
 Stay of proceedings, order of court on 130 
 
 Trustee, appointment of, under sec. 43, 15, 91 
 
 " advertisement of 81 
 
 Warrant to messenger 81 
 
 " return of messenger op 82 
 
 " fees for service of. 82 
 
 ' ' of seizure upon adjudication 
 of bankruptcy on creditors 
 
 petition <„ ' 122 
 
 " notice of publicaion 122 
 
 " " form of. 122 
 
 " return by marshal on 123 
 
 Witness, summons of, after adjudica- 
 tion 112 
 
RULES, ORIDEIIS, 
 
 AND 
 
 ^AWEQmm 
 
 IN 
 
 mAmmmww^^'w 
 
 » 
 
 ADOPTED BY THE 
 
 District Court of the United States for the 
 District of Vermont, 
 
 Smlw it&c li@^ 
 
At a Term of the District Court of the United States of 
 America, for the District of Vermont, held at the City of Burl- 
 ington, in and for said District, on the 5th day of July, A. D., 
 1867. 
 
 Present, The Honorable David A. Smallet, District Judge. 
 
 Ordered, That the following Rules, Orders, and Regulations 
 be prescribed as rules governing proceedings in Bankruptcy in 
 the District Court of the United States, for the District of Ver- 
 mont^ under the act entitled "An Act to establish a uniform 
 system of Bankruptcy throughout the United States," approved 
 March 2d, 1867, in addition to, and with reference to the "Gen- 
 eral Orders in Bankruptcy," and the forms specified in the 
 schedules thereto annexed, framed by the Justices of the Su- 
 preme Court of the United States, in' pursuance of the tenth 
 section of said act, and adopted by said Court, amd promulgat- 
 ed May 16th, 1867. 
 
 B. B. SMALLEY, Clerk. 
 
RULES IN BANKRUPTCY. 
 
 RULE 1. 
 
 In cases not provided for either by the Bankrupt Act, or 
 the general orders in^Bankruptcy, or these Rules, the practice 
 of this Court shall be subject to the special order of the District 
 Courtj or the Judge, and will he made to conform, as near as 
 -may be, to the practice of the District Court, in cases of a sim- 
 ilar character in this District. 
 
 Whenever any special order hereafter made by the District 
 Court, in any particular case shall conflict with these rules, the 
 ^direction of suc"h special order shall be followed in such case. 
 
 RULE 2. 
 
 Except during the absence of the District Judge, the District 
 Count will be open for the transaction of business as a Court of 
 Bankruptcy, at the United States Court Room, in the City of 
 Burlington, *on Tuesday and Wednesday of every week, from 
 10 A. M. to 3 P. M. 
 
 RULE 3. 
 
 :, All papers used in Court, or filed in proceedings in Bank- 
 ruptcy, by whomsoever prepared, shall be written in a fair and 
 legible hand, or else properly printed. 
 
 No paper not prepared in compliance with this rule, and al- 
 
so in compliance with the "General Orders in Bankruptcy,"" 
 shall be filed by the Clerk without the special order of the 
 Court or Judge : and no Attorney not adjuitted to the District 
 Court, shall be allowed to practice therein in cases in Bank- 
 ruptcy. 
 
 RtrLE4. 
 
 The adjudication of Bankruptcy, Form No. 58, shall contain 
 a provision that the case be referred to one of the Registers, 
 naming him, to takes such proceedings thereon as are required 
 by the act. 
 
 RULE 5. 
 
 The fifty dollars required to be deposited as security for the 
 Register's fees, under Section 47 of the act shall^ until otherwise 
 ordered, be deposited with the Clerk. Whenever a petition i» 
 referred to a Register in a case of voluntary Bankruptcy, aiiid 
 whenever, in case of involuntary Bankruptcy, an order is made,, 
 on an adjudication of Bankruptcy, referring the case to a Reg- 
 ister, the Clerk, at the time he sends or delivers to the Regis- 
 ter a copy of the order of reference, shall pay to him the sum o£ 
 twenty dollars out of the fifty dollars so deposited, the same to 
 be applied to the payment of such fees of the Register as axe- 
 chairgeable to the petitioner making the deposit. Whenever, 
 by a return made to the Court, under oath, by the "Kegister, of 
 the fees so chargea]^le for services rendered by him, it shall ap- 
 pear that the aggregate amount of such fees exceed the aggre- 
 gate payments made thereon to the Register oat of the fifty dol- 
 lars, the Clerk shall, if requested by the R^stei*, make further 
 {payments to him thereon to the amount of such fees, until the 
 fifty dollars shall all of it be paid out, and thereaHier the f^ea 
 Cf the Register whieh are chargeable to sudi petitioner shall be^ 
 
paid; or secured in like manner with' tbe otber fees provided for 
 by Rule 29 of the "General Orders in Bankruptcy." 
 
 The foregoing provisions of this rule shall not apply to a 
 case of voluntary bankruptcy, where, underTlule 30 of the "Gen- 
 eral Orders in Bankruptcy," the Judge shall direct that the fe,es 
 and costs in the case shall not exceed the sum required by the 
 act to be deposited with the Olerk; but, in every such case, such 
 of the diabttrsements paid out by the Register and Marshal for 
 the ' purposes] specified in Rule 12 of the "General Orders in 
 Bankruptcy," and returned by them under-oath, under said Rule 
 12, as are chargeabJe to the petitioning debtor, shall 'be refund- 
 edio them severally by the Clerk out of such sum; and the 
 Clerk, Marshal, and Register shall perform the duties requiredi 
 of them by. such petitioning debtor without first requiring pay- 
 ment, or security, fori their fees, subject to the application by the 
 Court to such fees, of so mu«h of such sum as shall remain 'after 
 refimding such disbursements. 
 
 BULE 6. 
 
 The Register shall, under Rule 7 of the "General Orders, in 
 Bankruptcy," examine the duplicate copy of the petition and 
 schedules specified in Form Np. 4, and such duplicate copy 
 shall be a copy of such filed original, certified by the Clerk 
 under the seal of the Court and the. certificate of the Register, 
 required by said, Riile 7, as to the correctness in form of the 
 petition and schedules, shall be made in writing, and be signed 
 by him on the duplicate copy which he so examines ; and he 
 shall not issue any warrant under form No. 6, until he shall 
 have so made a certificate, after such examination, that the pe- 
 titions and schedules are correct in form. 
 
 No such certificate shall be made unless the whole eleven of 
 
8 
 
 the sheets composing schedules A and 3> in Form No. 1, form 
 part of the schedules to the petition. 
 
 RULE 7. 
 
 The warrant issued under Section 11 or Section 42 of the 
 act, according to Form No. 6 or Form No. 59, shall specify the 
 two newspapers named in- Rule 8, in which notice shall be pub- 
 lished. The notices to be published in pursuance of the war- 
 rant, to be published twice in each newspaper selected. The 
 warrant shall designate the creditors on whom personal ser- 
 vice is to be made, and notice shall be served bj mail upon all 
 persons other than those so designated. No creditor out* of this 
 District shall be designated for personal service. The warrant, 
 Form No. 6, shall be regarded as process under Rule 2 of the 
 "General Orders in Bankruptcy," and such warrant shall, be- 
 fore it is issued to the Marshal, be signed by the Clerk, and 
 sealed with the seal of the Court. 
 
 EULB 8. 
 
 The following newspapers are designated as those in which 
 all publications required by the act, or the "General Orders in 
 Bankruptcy," or these rules shall be made. 
 
 In all cases where the bankrupt resides in the County of Ben- 
 nington, they shall be published in the Manchester Journal, at 
 Manchester, and the Burlington Sentinel, published at Burling- 
 ton ; and where the bankrupt resides in the County Ojf Rutland, 
 they shall be published in the Rutland Herald, at^ Rutland and 
 the said Burlington Sentinel; and where the bankrupt , resides 
 in the County of Addison, they shall be publishedvin the. Mid', 
 dlebury Register, at Middlebury, and. the s&i^ .Byrlington. S.enti- 
 
nel ; and where the bankrupt resides in the Counties of Chit- 
 tenden or Grand Isle, they shall be published in the Burlington 
 Time«> at Burlington, and the s&id Burlington Smtinell: and 
 where the bankrupt resides in the County of Franklin, they 
 shall be published in the St. Albans Messenger and the said 
 Burlington ■ Sentinel ; and where the bankrupt resides in the 
 County of Washington, they shall be published in the Mont- 
 petier Freeman, at Montpelier and the said Burlington Smtinel : 
 and where the bankrupt resides in the County of Lamoille, it 
 shall be published in the Newsdealer, at Hyde Park, and the 
 said Burlington Sentinel ; and where the bankrupt resides in 
 the County of Orleans, they shall be published in the Newport 
 Express, at Newport, and the said Burlington Sentinel; and where 
 the bankrupt reside in the Counties of Caledonia or Essex, they 
 shall be published in the North Star, at Danville, and the said 
 Burlington Sentinel; and where the bankrupt resides in the Coun- 
 ty of Windsor, they shall be published in the Vermont Journal, 
 at Windsor, and the said Burlington Sentinel; and where the 
 bankrupt resides in the County of Orange, they shall be pub- 
 lished in the Orange County Eagle, at Randolph, and the said 
 Burlington Sentinel ; and where the bankrupt resides in the 
 County of Windham, they shall be published in the Times, eit 
 Bellows Falls, and the said Burlington Sentinel, 
 
 RULE 9. 
 
 In pursuance to Rule 28 of "General Orders in Bankruptcy," 
 the following, National Banks in this District are designated as 
 those in which; all monies, received by assignees or paid into 
 Courfc,,or to tiie, Clerk in proceedings in Bankruptcy, shall be 
 deposited; when, the bankrupt resides lin the County of, Ben- 
 nington, in.the 1st National Bank of Bennington; where the 
 
10 
 
 bankrupt resides in the County of Rutland, in the National 
 Bank of Rutland; where the bankrupt resides in the Countifes* 
 of Addison, Chittenden, Grand Isle, Franklin, and Lamoille, in 
 the Merchant's. NationalBank of Burlington; where the-bankrupt 
 resides in the County of Washington, in the Montpelier' Nation^, 
 al Bank at Montpelier ; where the bankrupt resides itt the CoHttr 
 ties of Orleans, Essex or Caledonia,Jn: the 1st National BanlO 
 at St. Johnsbury : where the bankrupt, resides in the Counties- 
 of OiEange, Windsor, or Windham, in the National Bank of Bel- 
 lows Falls at Bellows Falls. 
 
 All monies received by the Clerk of the Court on account.pf . 
 any bankrupt estate, or paid into Court in any proceeding in. 
 bankruptcy, (except sums deposi ted with the Clerk under See- 
 tion 47 of the Act) shall be deposited in -the Merchant's Nation-« 
 al Bank of Burlington. 
 
 The check or warrant for drawing monies deposited. by the 
 Clerk, shall be signed by the [Clerk and countejrsignediby tiie. 
 Judge. 
 
 For drawing monies deposited; by an assignee in the Coit^jliiesf 
 of Addison, Chittenden, Grand Isle, Franklin and Lamoille„ shall' 
 be signed by him and countersigned by the Clerk, of thi^ Court, 
 andmoney deposited by an assignee in any other bank shall b© 
 
 signed by him and countersigned by the Register having charge 
 of the case. 
 
 ■ RULE 10. 
 
 In case no choice of an assignee is made by the creditors at 
 their first meeting, or in case an assignee ehosen by the credit^ 
 ors shall fail within the course of five days to express in writ* 
 ing his acceptance of the trust, or in case of a vacancy in the 
 officeof assignee, caused by his removal, resignation, death or 
 
11 
 
 other cause, within the Counties of Benmngtofn andlEatlandl 
 Jacob Edlgerton, Esq*, of Rutland, will be appointed assignee^ 
 where the Judge is required by the act to appoint the assignee, 
 and when the said Edgertou shall be appointed by the Begistec 
 within those Counties, such appointment is hereby confirmed. 
 
 In any such case arising in the Counties of Addison, Chitten- 
 den, Franklin, or Grand Isle, Wm. H. Hoyt, Esq., of Burling- 
 ton, will be appointed or approved as above. 
 
 In any such case arising in the, Counties, of Orleans, Caledo- 
 nia, or Essex, Lucius Robinson, Esq., of Newport, will be ap- 
 pointed or approved as above. 
 
 In any such case arising in the County of Lamoille, W. H. H. 
 Bingham, Esq., of Stowe, will be appQinted or approved as 
 above. 
 
 In any such case arising in the County of Washington, Ghas. 
 Reed, Esq., of Montpelier,, will be appointed or approved as 
 above. 
 
 In any such case arising in the Counties of "Windham, Wind- 
 sor, or Orange, Gteo,^ Slate, Eisq., of Bellows Falls, will be ap- 
 pointed or approved aa above. 
 
 RULE 11. 
 
 Under Rule 9, of the " General Orders ih Bankruptcy," an 
 assignee shall immediately notify the Register of his acceptance 
 or rejection of the trust, and the Register shall immediately, on 
 receiving suchnotiije, report it to the Clerk of the Coupt. 
 
 RULE 12. 
 
 Every assignee shall, immeiK'atefy on receiving an assigament 
 of an estate in bankruptcy, send or deliver such assignment to 
 
12 
 
 the Clerk of the Court, who shall make a true copy of it, and 
 certify such Copy under his hand and the seal of the Court, and 
 such certified copy shall then be placed and kept by him on file, 
 and the original assignment shall be returned to the assignee. 
 
 RULE 13. 
 
 Notice of the appointment of an assignee shall be given by 
 publication once a week, for three supcessive weeks, in two 
 newspapers, as provided in Rule 8. 
 
 RULE 14. 
 
 Notices of a sale by an assignee, under Rule 21 of the 
 " General Orders in Bankruptcy," shall be advertised for two 
 weeks, as provided in Rule 8. 
 
 RULE 15. 
 
 The notices to creditors of dividend, or meetings as required 
 by Sections 17, 27 and 28 of the Act, shall be such as is provided 
 for in Form No. 28, and published three weeks successively as 
 provided in Rule 8. 
 
 RULE 16. 
 
 All proofs of debt which shall be made and verified prior to 
 the election or appoictmpnt of an assignee, shall be delivered or 
 sent to the Register, to whom the case is referred. If the 
 Register entertains doubts of the validity of any claims, or of the 
 right of a creditor to prove it, and is of opinion that such validity 
 or right ought to be investigated by the assignee, he may post- 
 pone the proof of the claim until the assignee is cliosen. 
 
13 
 
 RULE 17. 
 
 The list of debts provided for by Sec 23 of the Actj shall be 
 made and certified by the Register, to whom the petition or case 
 is referred, and he shall place thereon all debts which are duly 
 proved. * 
 
 RULE 18. 
 
 The assignee shall, under Section 27 of the Act, produce and 
 file with the Olerk, vouchers for all payments made by him, 
 except as to items, in regard to which the Court shall, for reason- 
 able cause, dispense with vouchers. 
 
 RULE 19. 
 
 The notice of the assignee, under Section 28 of the Act, of the 
 filing of his account, and of his application for a settlement and 
 discharge, shall be given by him by sending "written or printed 
 notices by mail, pre-paid, of such filing, and of the time of such 
 application, to all known creditors of the bankrupt, and it shall 
 be published three weeks successively, as provided in Rule 8, 
 
 RULE 20. 
 
 The Marshal and the Clerk, and every Register or assignee, 
 when required to publish any notice or advertisement, shall 
 preserve and return to the Court a copy of each newspa:per in, 
 which it is published, with a certificate, showing that the required 
 publication had been made. 
 
14 
 
 RULE 21. 
 
 In case of the absence of the Judge at the time and place 
 noticed or appointed for any hearing or proceeding before him 
 in bankruptcy, or if the matter then fails to be called or acted 
 on, the same shall be depmed continued, without other order, to 
 the next sitting of the Court thf;eof, at -which time the like 
 proceedings may be had thereupon as if first noticed or appointed 
 for such day. 
 
 RULE 22. 
 
 All notices served or sent by mail by the Marshal, the Clerb 
 or an assignee, shall be so written or printed and folded that 
 the direction, postage stamp and post mark shall be upon the 
 notice itself, and not upon an envelope or other separate piece 
 of paper. 
 
 RULE 23. 
 
 The Court, at its own instance, or on motion of either party, 
 will refer to a Register, Commissioner, or Refeiree, designated 
 or appointed for the purpose, for examination and report, such 
 matters arising in proceedings in Bankruptcy as, under the 
 provisiops of the Bankrupt Act, may properly be so referred. 
 
 RULE u. 
 
 Exceptions may be filed to thereport of Register, Referee or 
 Commissioner, upon any matter referred ^to hiflo,! within lOight 
 days after the filing of snch report; (OAd'iesceiiitiQnsito ithe 
 
15 
 
 admission or rejection of evidence may be filed vrithin four days 
 after the return of ^proofs is filed, and either party may then 
 a^ly for an order fixing a time for the hearing upon such 
 exceptions. 
 
 EULE 25. 
 
 All returns and reports from Registers of Bankruptcy, or 
 other officers of the Cpurt, or Referees, shall be directed to the 
 Clerk of the Court at Burlington, Vermont, and shall be sent 
 free of postage or other charges ; and in case of unreasonable 
 delay on the part of the Register, or other officer, or Referee in 
 making a return or report in any case, an order will be granted 
 requiring him to make such return or report, or show cause on 
 a day specified why he has not done so. 
 
 RULE 26. 
 
 It shall be the duty of the assignee, as soon as practicable 
 after his appointment shall be complete, to take into his posses- 
 sion all the estate, real and personal, of every name and nature 
 of the bankruptcy, with the exceptions mentioned in the Bank- 
 rupt Act ; and also all the deeds and books of account, papers 
 and writings of the bankrupt, pertaining thereto ; and for this 
 purpose the assignee shall make diligent inquiry into the affairs 
 and transactions of the bankrupt. 
 
 RULE 27. 
 
 In cases of Involuntary Bankruptcy, it shall be the duty of the 
 assignee, as soon as practicable after he shall be appointed and 
 quadified, to apply to the bankrupt &r a full and true account of 
 
16 
 
 all his property and rights of property, and of all the deeds and 
 books of accounts, papers and writings of the bankrupt pertain- 
 ing thereto, as required by the Bankrupt Act; and if the bank- 
 Aipt shall refuse to give such account, or if the assignee or any 
 creditor of the bankrupt shall have good reason to suspect that 
 he has practiced any concealment in giving such account, such 
 assignee or creditor may, on application to the Court, and due 
 cause shown by affidavit, have an order for the examination of 
 such bankrupt, and, if necessary, for compulsory process against 
 him, as provided in the last preceding rule. 
 
RULES OF PRACTICE 
 
 IN THE 
 
 UNITED STATES PATENT-OFFICE 
 
 United States Patent-Office, 
 
 July 1, 1873. 
 
 The following information and regulations, designed to 
 be in strict accordance with the revised, consolidated, and 
 amended law relating to patents for inventions and designs, 
 and to trade-marks, are published for gratuitous distribution. 
 
 Copious forms, to which inventors and attorneys are 
 recommended to conform as nearly as possible, will be found 
 in an appendix. 
 
 Printed copies of the revised and amended law may also 
 be obtained by applying to the Patent-Ofiftce. 
 
 WHO MAY OBTAIN A PATENT. 
 
 1. Anyperson,whether citizen or alien, being the original wiio may ob- 
 and first inventor or discoverer of any new and useful art, *^" pa*^'"^- 
 machine, manufacture, or composition of matter, or any 
 
 new and useful improvement thereof, may obtain a patent 
 for his invention or discovery, subject to the conditions as 
 to public use and abandonment hereinafter named. 
 
 2. In case of the death of the inventor, the patent may who,if invent- 
 be applied for by, and will issue to, his executor or admin- ""^ esoi assigns. 
 istrator. In case of an assignment of the whole interest in 
 
 the invention, or of the whole interest in the patent if l 
 
 granted, the patent will issue to the assignee, upon the re- 
 quest of the latter, or his assignor ; and so, if the assignee 
 holds an undivided part interest, the patent will, upon a 
 similar request, issue jointly to him and the inventor; but 
 the assignment must first have been entered of record, and 
 at a day not later than the date of the payment of the final 
 fee ; and the application must be duly made, and the speci- 
 fication sworn to by the inventor. 
 
 3. Joint inventors are entitled to a joint patent; neither ofjomtinvent- 
 can claim one separately ; but the independent inventors of "^• 
 separate and independent improvements in the same ma- 
 
chine cannot obtain a joint patent for their separate inven- 
 tions ; nor does the fact that one man furnishes the capital 
 and the other makes the invention entitle them to take out 
 a joint patent. 
 
 What will bar 4. A patent will not be granted to an applicant if what 
 apa en . ^^ cMms as Bcw has been, before his invention, patented 
 
 or described in any printed publication in this or any for- 
 eign country, or been invented or discovered in this country, 
 nor if he has once abandoned his invention, nor if it has been 
 in public use or on sale more than two years previous to his 
 application. 
 
 When tnowi- 5. If it appears that the inventor, at the time of making 
 
 edge of invention ' . 
 
 abroad is no bar. his application, believcs himsclf to be the first inventor or 
 discoverer, a patent will not be refused on account of the 
 invention or discotery, or any part thereof, having been 
 known or used in any foreign country before his invention 
 or discovery thereof, it not appearing that the same, or any 
 substantial part thereof, had before been patented or de- 
 scribed in any printed publication. 
 
 Of priortnowi- 6. Merely conceiving the idea of an improvement or ma- 
 edge or use. ./ o c 
 
 chine is not an "invention " or "discovery." The invention 
 must have been reduced to a practical form, either by the 
 construction of the machine itself, or of a model thereof, or 
 by making a drawing, of it, or by such disclosure of its 
 exact character that a mechanic, or one skilled in the art to 
 which it relates, can and does, from the description given, 
 construct the improvement, or a model thereof, before it 
 will prevent a subsequent inventor from obtaining a patent. 
 
 MODE OF PROCEEDING TO OBTAIN A PATENT. 
 
 APPLICATION. 
 
 whatisrequir- 7. No application for a patent can be placed upon the 
 
 ed in an applica- 
 tion, files for examination until the fee is paid, the specification 
 
 and the petition and oath are filed, and the drawings and a 
 model or specimens (when required) are furnished. The 
 application must be completed and prepared for examina- 
 tion within two years after the filing of the petition ; and, 
 in default thereof, or upon failure of the applicant to 
 prosecute the same within two years after any action there- 
 on, of which notice shall have been mailed to him or his 
 agent, it shall be regarded as abandoned, unles"s it be shown, 
 to the satisfaction of the Commissioner, that such delay 
 was unavoidable. 
 
 It is desirable that everything necessary to malte the applica- 
 tion complete should be deposited in the Office at the same time. 
 
If otherwise, a letter should accompany each part, stating 
 to what application it belongs, and giving the date thereof. 
 
 For all purposes of Office practice, the date of an applica- tioYtakeaffi* " 
 tion for a patent will be fixed at the time when the first Jee 
 las been paid, an acc^table drawing or model received, and a 
 specification, properly signed, witnessed, and sworn to, filed. 
 After such date, and during the pendency of an application, 
 either the drawing or model (but not both at the same time) 
 may be withdrawn for correction, but the specification will 
 not be permitted to be withdrawn for any purpose whatever. 
 
 8. The application and oath must be made by the actual Application 
 mventor, if alive, even it the patent is to issue to an as- whom made, 
 signee ; but where the inventor is dead, the application and 
 
 oath must be made by his executor or administrator. 
 
 9. The application must.be in writing, in the English ^jOfdrawi)ig>p- 
 language, and addressed to the Commissioner of Patents. 
 
 The petition and specification must be separately signed by 
 the applicant. The specification, claims, and all amend- 
 ments must be written in a fair, legible hand; otherwise, 
 the Office may require them to be printed ; and all inter- 
 lineations or erasures should be clearly marked in a mar- 
 ginal or foot note written on the same sheet of paper. All 
 the papers constituting the applicatipn should be attached 
 "together. Legal-cap paper is deemed preferable, and a 
 wide margin should always be left upon the left-hand side 
 of the page. 
 
 nature. 
 
 10. The applicant, if the inventor, must make oath or af- oatii, and its 
 flrmation that he does verily believe himself to be the ^ 
 original and first inventor or discoverer of the art, machine, 
 manufacture, composition, or improvement for which he 
 solicits a patent ; that he does not know and does not be- 
 lieve that the same was ever before known or used ; and 
 shall state of what country he is a citizen, and of what a 
 resident. If the application be made by an executor or 
 administrator, the form of the oath will be correspondingly 
 changed. The oath or affirmation may be made before any 
 person within the United States, authorized by law to ad- 
 minister oaths, or, when the applicant resides in a foreign 
 country, before any minister, charge d'affaires, consul, or 
 commercial agent, holding commission under the Govern- 
 ment of the United States, or before any notary public of 
 the foreign country in which the applicant may be, the oath 
 being attested in all cases, in this and other countries, by 
 the proper official seal of such notary. 
 
Oath to amend- 11. In case the applicant by amendment seeks to intro- 
 ""^ °' dace any claim or claims, not substantially embraced in the 
 
 original affidavit, he will be required to file a supplemental 
 oath relative to the invention as covered by such new or 
 enlarged claim or claims ; and such supplemental oath must 
 be upon the same paper which contains the proposed amend- 
 ment. 
 
 SPECIFICATION. 
 
 Specifications, 12. The specification is a written description of the in- 
 
 theirreqniBites. j i- xi, i -. 
 
 vention or discovery, and of the manner and process of 
 making, constructing, compounding, and using the same, 
 and is required to be in such full, clear, concise, afld exact 
 terms, avoiding unnecessary prolixity, as to enable any 
 person skilled in the art or science to which it appertains, 
 or with which it is most nearly connected, to make, con- 
 struct, compound, and use the same. It must be followed 
 by a specific and well-defined claim of the part, improve- 
 ment, or combination which the applicant regards as his in- 
 vention or discovery. 
 
 rurtber eqni: 13. Where there are drawings, the specification should 
 sites. refer by letters and flgnres to the different parts ; and it 
 
 must set forth the precise invention for which a patent is 
 claimed, explaining the principle thereof and the best mode 
 in which the applicant has contemplated applying that prin- 
 ciple, so as to distinguish it from other inventions. 
 
 Specifications 14. lu all applications for patents upon mere improve- 
 Srprov^eSi^nt8!''*ments the specification must particularly point out the part 
 or parts to which the improvement relates, and must by 
 explicit language distinguish between what is old and what 
 is claimed as the improvement, so that the Office and the 
 public may understand exactly for what the patent is 
 granted ; and in such cases the description and the draw- 
 ings, as well as the claims, should be confined to the specific 
 improvement and such parts as necessarily co-operate with 
 it. 
 
 Application 15- Two Or morc separate and independent inventions 
 Sirtavention*'°*<'^'^°<'t ^® claimed in one application; but where several 
 inventions relating to the same subject are necessarily con- 
 nected each with the other, they may be so claimed. 
 
 If more, one 16- If morc than one invention is claimed in a single ap- 
 
 mustibo elected, plication, and they are found to be of such a nature that a 
 
 single patent may not be issued to cover the whole, the 
 
5 
 
 OflBce will require the inventor to confine the descriptiou 
 and claim of the pending application to whichever inven- 
 tion he may elect ; the other inventions may be made the 
 subject of separate applications. 
 
 17. The specification must be signed by the inventor, or ^ speoifloations, 
 
 '- o J 7 j,o^ signea and 
 
 by his executor or administrator, and must be attested by ■witnessed, 
 two witnesses. Full names must be given, and all names, 
 whether of applicants or witnesses, must he legibly written. 
 
 DRAWINGS. 
 
 18. The applicant for a patent is required by law to fur- Dramngstoijo 
 
 . , 1 .„-,■• ■ furnisliod. 
 
 nish adrawingot his invention, where the nature of the case 
 admits of it. 
 
 ■ 19. Three several editions of patent-drawings are printed Three editions 
 and published: one for Office use, certified copies, &c., ofoface. 
 the size and character of those attached to patents, the 
 work being about 6 by 9J inches, one reduced to half that 
 scale or one-fourth the surface, of which four will be print- 
 ed on a page, to illustrate the volumes distributed to the 
 courts, &c., and one reduction — to about the same scale — of 
 a selected portion of each drawing, to illustrate the Official 
 Gazette. 
 
 This work will all be done by the photo-lithographic or By what proi 
 other analogous process, and in consequence the character °*^' ^™^"° 
 of each original drawing must be brought as nearly as pos- 
 sible to a uniform standard of excellence, suited to the re- 
 quirements of the process, and calculated to give the best 
 results in the interests of inventors, of the Office, and of 
 the public generally. The following rules will therefore be 
 rigidly enforced, and any departure from them will be cer- 
 tain to cause delay in the examination of an application for 
 letters patent : 
 
 a. Drawings should be made upon paper stiff enough p^p^j ^^^ i^j^ 
 to stand in the portfolios, the surface of which must beg^ai?* ^°' ""' 
 calendered and smooth. "Two-sheet" Bristol board, 
 or sheets cut from Whatman's hot-pressed drawing pa- 
 per, "antiquarian" size, are recommended. 
 
 Indian ink of good quality, to the exclusion of all 
 other kinds of ink or color, must be employed, to secure 
 perfectly black and solid work. 
 
 &. Thesizeof asheetonwhichadrawingismade should Dimensions. 
 be exactly 10 by 15 inches. One inch from its edges a sin- 
 gle marginal line is to be drawn, leaving the " sight" pre- 
 
Quality of work. 
 
 Persp i c u i t y , 
 sliading, &.c. 
 
 Scale 
 
 cisely 8 by 13 inches. Within this margin all work 
 and signatures must be iiicluded. One of the smaller 
 sides of the sheet is regarded as its top, and, meas- 
 uring downward from the marginal line, a space of not 
 less than 1^ inches is to be left blank for the insertion of 
 title, name, number, and date. The signatures will be 
 placed in a space left at the bottom of the sheet. 
 
 c. All drawings must be made with the pen ouly, 
 using the blackest Indian ink. Every line and letter 
 (signatures included) must be absolutely hlaeh. This 
 direction applies to all lines however flue, to shading, 
 and to lines representingcut surfaces in sectional views. 
 Amines must be clean, sharp, and solid, and they must 
 not be too flue or crowded. Surface shading, when 
 used, should be left very open. Sectional shading should 
 be by oblique parallel lines, which may be about one- 
 twentieth of an inch apart. The usual reduction will 
 bring them to about one-sixtieth of an inch distance. 
 
 d. Drawings should be made with the fewest lines 
 possible consistent with clearness. By observing this 
 rule the effectiveness of the work after reduction will 
 be much increased. Shading (except on sectional views) 
 should be used only on convex and concave sur- 
 faces, where it should be used sparingly, and may 
 even there be dispensed with if the drawing is other- 
 wise well executed. The i^lane upon which a sectional 
 view is taken should be indicated ou the general view 
 by a broken or dotted line. Heavy lines on the shade 
 sides of objects should be used, except where they tend 
 to thicken the work and obscure letters of reference. 
 The light is always supposed to come from the upper 
 left hand corner, at an angle of forty-five degrees. 
 
 Imitations of wood or surface-graining must never be 
 attempted. 
 
 e. The scale to which a drawing is made ought to be 
 large enough to show the mechanism without crowd- 
 ing, and two or more sheets should be used if one does 
 not give sufficient room to accomplish this end; but 
 the number of sheets must never be increased unless 
 it is absolutely necessary. On the other hand, when 
 an invention is simple and easily understood, it should 
 be shown on a small scale, and unnecessary space should 
 not be occupied, even on a single sheet. 
 
 It often happens that an invention, altliough consti- 
 tuting but a small part of a machine, has yet to be 
 
represented ia conuectioa with other and much larger 
 parts. In such cases a general view on a small scale is 
 recommended, with one or more of the invention itself 
 on a much larger scale. 
 
 /. Letters of reference must be well and carefuUv Letters ot ret- 
 formed ; they are of the first importance. When at all 
 possible no letter of reference should measure less than 
 one-eighth of an inch in height, that it may bear reduc- 
 tion to one-twenty-fourth of an inch, and they may be 
 much larger when there is sufiScient room. 
 
 Eeferenoe letters must be so placed in the close and 
 complex parts of drawings as not to interfere with a 
 thorough comprehension of the same, and to this end 
 should rarely cross or' mingle with the lines. When 
 necessarily grouped around a certain part they should 
 be placed at a little distance, where there is available 
 space, and connected by short broken lines with the 
 parts to which they refer. They must never appear 
 upon shaded surfaces, and when it is difficult to avoid 
 this a blank space must be left in the shading where the 
 letter occurs, so that it shall appear perfectly distinct 
 and separate from the work. 
 
 If the same part of an invention appears in more 
 than one figure it should always be represented by 
 the same letter. 
 
 When it is necessary to turn a drawing upon its side 
 in reading a certain figure, its number and reference 
 letters should be made to correspond, and should be so 
 placed that the sheet will be turned to the right. 
 
 g. The signature of the inventor is to be placed at . signatures and 
 the lower right-hand corner of the sheet, and the signa- 
 tures of the witnesses at the lower left-hand corner, 
 all within the marginal line ; (see specimen sheet.) The 
 title should be written with pencil on the back of the 
 sheet. The permanent names and title will be supplied 
 subsequently by the Office in uniform style. 
 
 When figures are larger than the width of the sheet Arrangement 
 
 ° oi figures, &o. 
 
 the latter is turned on its side, and the space for head- 
 ing will be left at the right, and that for the signatures 
 at the left, occupying the same space and position as in 
 the upright subjects; so that the heading and names 
 will read right when the drawing is held in an upright 
 position. 
 
8 
 
 Special figure 
 for Official Ga- 
 zette. 
 
 Ji. As a rule one view only of each invention can be 
 shown in the Gazette illustrations. The selection of 
 that portion of a drawing best calculated to explain the 
 nature of the specific improvement would be facilitated, 
 and the final result improved, by the judicious execu- 
 tion of a figure with express reference to the Gazette, 
 but which might at the same time act as one of the 
 figures referred to in the specification. For this pur- 
 pose the figure may be a plan, elevation, section, or per- 
 spective view, according to the judgmentof the draughts- 
 man. It must uot cover a space exceeding sixteen 
 square inches ; all its parts should be especially open 
 and distinct, with very little or no shading, and it must 
 illustrate the invention claimed only, to the exclusion 
 of all other details. (See Fig. I, opposite page 39.) 
 
 When well executed it will be used without curtail- 
 ment or change, but any attempt at excessive fineness, 
 crowding, or unnecessary elaborateness of detail, will 
 insure its rejection for Gazette purposes. 
 
 How transmit- 
 ted. 
 
 To contain 
 
 nothing irrelev- 
 ant. 
 
 i. Drawings should be rolled, for transmission to 
 the Office, not folded. 
 
 No agent's nor attorney's stamp nor any written ad- 
 dress will be permitted upon the face of a drawing 
 within or without the marginal line. 
 
 These rules do not apply to drawings for designs and 
 trade-marks, as the Office does not duplicate these. (See 
 Eules for Designs and Trade-marks.) 
 
 Conformity oi 20. The forcgoing rulcs relating to drawings wiU be rigidly 
 rnies,iiow^nfor(> enforced; and all drawing not artistically executed in con- 
 formity therewith will be returned to the respective appli- 
 cants, or, at the applicants' option and cost, the Office will 
 make the necessary corrections. 
 
 Specimen 21. A Specimen drawing, illustrating arrangement, style,, 
 nisheS^^ *^' ^^d quality of work, will be furnished upon request. 
 
 Saw drawings 22. In applications for re-issue a new drawing will be re- 
 on re-issues. quired, uulcss the original on deposit in the Patent-Office 
 conforms to the above rules. 
 
 Employing art- 
 ists advised. 
 
 23. Applicants are advised to employ competent artists 
 to make their drawings. 
 
 MODEL. 
 
 Models, "When 
 xeqnired. 
 
 24. A model will be required in every case where the 
 nature of the invention admits of such illustration except 
 
9 
 
 in applications upon designs. It must clearly exhibit every what they 
 feature of the machine which forms the subject of a claim """^^ ^^°^" 
 of invention, but should not include other matter than that 
 covered by the actual invention or improvement, unless it 
 is necessary to the exhibition of a working model. When 
 the invention is a composition of matter, a specimen of each 
 of the ingredients and of the composition, properly marked, 
 must accompany the application. 
 
 25. The model must be neatly and substantially made of How made. 
 durable material, metal being deemed preferable; and 
 should not in any caSe be more than one foot in length, 
 width, or height. If made of pine or other soft wood, it 
 should be painted, stained, or varnished. Glue must not 
 
 be used, but the parts should be so connected as to resist 
 the action of heat or moisture. 
 
 26. A working model is always desirable, in order to en- working mod- 
 able the Office fully and readily to understand the precise 
 operation of the machine. 
 
 27. The model, unless it is deemed necessary that it be Eetarning 
 preserved in the Office, or unless it be otherwise disposed 
 of, may be returned to the applicant upon demand, and at 
 his expense, in all cases where an application has been re- 
 jected more than two years ; and the model, in any pending 
 case of less than two years' standing, may be returned to 
 the applicant upon the filing of a formal abandonment of 
 the application, signed by applicant in person. 
 
 models. 
 
 28. Models filed as exhibits, in interference and other Eetnming ex- 
 cases, may be returned to the applicant or otherwise dis- 
 posed of at the discretion of the Commissioner. 
 
 THE EXAMINATION. 
 29. All cases in the Patent- Office are classified and taken Examinations, 
 
 Til ■ ii T order of making. 
 
 up for examination m regular order ; those in the same class 
 being examined and disposed of, as far as practicable, in 
 the order in which the respective applications are com- 
 pleted. When, however, the invention is deemed of peculiar 
 importance to some branch of the public service, and when, 
 for that reason, the head of some Department of the Gov- 
 ernment specially requests immediate action, the case will 
 be taken up out of its order. These, with applications for 
 extensions, for re-issues, and for letters-patent for inventions 
 for which a foreign patent has already been obtained, which 
 cases have precedence over all others, are the only excep- 
 
10 
 
 tions to the above rule in relation to the order of examina- 
 tion. If an application is found to conflict with a caveat, its 
 examination will be suspended as hereinafter provided. 
 The first step in the examination of any application will be 
 to determine whether it is, in all respects, in proper form. 
 If, however, an objection as to form is not vital, the exam- 
 iner may proceed to the consideration of the application on 
 its merits ; but in such case he must, in his first letter to 
 applicant, state all his objections, whether formal or other- 
 wise. 
 
 Attendance of ^^- ^^® pcrsoual attendance of the applicant at the Patent- 
 appiicants un- Office is unuecessarv. The business can be done by cor- 
 
 necessary. "^ "^ 
 
 respondeuce or by attorney ; and if there has been an assign- 
 ment of the whole or of an undivided part of the invention, 
 the assignee, or, in the latter case, the assignee and the 
 inventor, jointly, will be recognized as the proper party to 
 prosecute the application. 
 
 Amendments, 31. The applicant has a right to amend after the first re- 
 be madV^ ""^ jection ; and he may amend as often as the examiner pre- 
 sents any new references. After a second rejection, and at 
 any time before the issue of a patent, special amendments 
 may be made on approval by the Commissioner, if sufficient 
 reason therefor be shown. But such amendments must first 
 be submitted to the tribunal last acting on the Case, for 
 recommendation or objections. Affidavits in support of 
 applications will not be received at any stage of the exami- 
 nation, unless the Office denies that the device is operative. 
 
 Eeqaisites of 32. All amendments of the modcl, drawings. Or speciflca- 
 amen men s. ^[q^^^ j^ ^Ijg (jasc of Original applications which are capable 
 of illustration by drawing or model, must conform to at least 
 one of them as they were at the time of the filing of the appli- 
 cation ; further changes than this can only be made by filing 
 a new application. If the invention does not admit of illus- 
 tration by drawing, amendment of the specification may be 
 made upon proof satisfactory to the Commissioner that the 
 proposed amendment is a part of the original invention. 
 Howtieymnst -A-U amendments of specifications or claims must be made 
 be drawn. ^^ Separate sheets of paper from the original, and must be 
 
 filed in the manner above directed. Even when the amend- 
 ment consists in striking out a portion of the specification, 
 or other jpaper, the same course should be observed. No 
 erasure must be made by the applicant. In every case of 
 amendment the exact word or words to be stricken out or in- 
 serted should be clearly specified, and the precise point in- 
 dicated where the erasure or insertion is to be made. 
 
11 
 
 33. Whenever, oa examination, any claim for a patent is Prooeedinga oe. 
 rejected for any reason whatever, the applicant will be noti-™^"'' ''"'" 
 
 fled thereof, and the reasons for sach rejection will be given, 
 together with such information and references as may be 
 useful in judging of the propriety of prosecuting his appli- 
 cation or of altering his speciflcation ; and if, after receiv- 
 ing such notice, he shall persist in his claim for a patent, 
 with or without altering his speciflcation, the case will be 
 re-examined. 
 
 34. Upon the rejection of an application for want of nov- Furnish ins 
 elty, the examiner must cite the best references at his com- ces."' " 
 mand, and the applicant will, if he demands it, be entitled 
 
 to a specific reference (by name, date, and class, or the 
 equivalent thereof) to the article or articles by which it is 
 anticipated. If he desires a copy of the cases so referred to, Ana copies of 
 or of the plates or drawings connected with them, they ^in'^o*^"^™'^^^- 
 be forwarded to him, if in the possession of the Office, on 
 payment of the cost of making such copies. 
 
 35. When the rejection of an application is founded upon -Reference to 
 
 •' ^ '^ ^ abanaonea case. 
 
 another case previously rejected but not withdrawn or aban- 
 doned, the applicant will be furnished with all information 
 in relation to the previously rejected case which is necessary 
 for the proper understanding and management of his own. 
 But this rule does not authorize the citation of pending ap- 
 plications as references. 
 
 36. The specification, especially if the claim be amended, specifications 
 must be amended and revised, if required by the examiner, as reiaired. 
 for the purpose of correcting inaccuracies of description or 
 unnecessary prolixity, and of securing correspondence be- 
 tween the statement and description of the invention and 
 
 the claim. Mere errors of orthography or of grammatical 
 construction will be corrected by the examiner in charge. 
 
 37. The Office will not return specifications for amend- No removing 
 
 , . .,, 1 n T . , . papers. Copies 
 
 mentj and m no case will any person be allowed to takeiumisixea. 
 any papers, drawings, models, or samples from the Office. 
 If applicants have not preserved copies of such papers as 
 they wish to amend, the Office will furnish them on the usual 
 terms. 
 
 DATE OF PATENT. 
 
 38. Every patent will bear date as of a day not later than bating patents; 
 six months from the time at which the application was fee i^not pail"*^ 
 passed and allowed, and notice thereof was mailed to the 
 
12 
 
 applicant or his agent, and if the final fee (or, in case the 
 fee has been paid to the Treasurer or any of the assistant 
 treasurers or any of the designated depositaries of the 
 United States, the certificate of deposit) be not received at 
 the Ofiice within that period, the patent will be withheld. 
 The party may, however, obtain a patent upon a new ap- 
 plication, as' hereinafter provided. 
 A patent will not be antedated. 
 
 WITHDRAWN AND REJECTED APPLICATIONS. 
 
 EenewiDg ap- 39. When au application for a patent has been rejected, 
 p ca ions. ^^ j^^g been withdrawn and the applicant fails to renew the 
 
 same or to file a new one within two years of the date when 
 notice of the last oificial action was mailed to him or to his 
 agent, his application will be held to have been abandoned. 
 How to obtain 40. When the application has been withdrawn, the proper 
 arenewau courso wiU be to file a new one ; and for this purpose the 
 
 old specification and drawings may be used if made in ac- 
 cordance with existing rules, but a new fee will invariably 
 be required. When the application has been rejected but 
 not withdrawn, any act which calls it up for further con- 
 sideration upon its merits will be regarded as constituting 
 a renewal. 
 Proceedings; 41. Upou the hearing of such renewed applications of 
 tiiereon. Seeseo. either class, patcuts will be refused if it be found that the 
 parties have abandoned their inventions ; and, in order that 
 opportunity may be given for the production of proof of 
 abandonment, or of two years' public use, if either exist, an 
 interference will, at the discretion of the Ofiice, be declared 
 between the renewed iipplication and all applications made 
 or patents granted in which the device in controversy has 
 been claimed or described. 
 
 In the trial of such interferences the questions of priority 
 of invention and of patentability may be inquired into, as 
 well as the questions of abandonment and public use. 
 
 APPEALS. 
 
 Appeals to ex- 42. Evcrv applicant for a patent or the re-issue of a patent 
 
 aminere in-chief. n,, „,.,,' . -. ..t 
 
 any of the claims of which have twice been rejected, may 
 appeal from the decision of the primary examiner, in such 
 case, to the board of examiners-ia-chief, having once paid 
 a fee of ten dollars. For this purpose a petition in writing 
 must be filed, signed by the party or his authorized agent 
 or attorney, praying an appeal and setting forth the reasons 
 upon which the appeal is taken. 
 Reasons ot ap- This Statement of the reasons of appeal should point out 
 peal and answer, (jjgjingt^ly j^^Q specifically the supposcd crrors of the ex- 
 
13 
 
 aminer's action, aud should constitute a brief of the argu- 
 ment upon which the applicant will rely in support of his 
 appeal. Before the appeal is entertained by the board this 
 statement will be submitted to the primary examiner, who 
 will make answer in writing touching all the points involved 
 therein. 
 
 If the appellant desires to be heard orally before the 
 board, he should so indicate when he flies his appeal; a day 
 of hearing will then be fixed and due notice of the same be 
 given him. 
 
 43. The examiners- in-chief will consider the case as it was Piooeedings on ■ 
 when last passed upon by the primary examiner, merely re- ^^^°* 
 
 vising his decisions so far as they were adverse to the appel- 
 lant. If, however, they discover any reason not given by 
 the examiner, why a patent should not issue, they should 
 make a statement to that effect to the Commissioner. 
 
 If afildavits are received under Eule 31, after the case has 
 been appealed, the application will be remanded to the ex- 
 aminer for reconsideration. 
 
 44. There must be two rejections upon the claims as orig- prerequisites 
 inally. filed, or, if amended in a matter of substance, upon ''^^** ' 
 
 the amended claims ; and all the claims must be passed 
 upon and all preliminary and intermediate questions must 
 be settled before the case is appealed to the board. 
 Decisions of examiners upon preliminary or intermediate Appeal &om 
 
 ,. ^ 1 j_ i. J. 1 'n i_ examiner to Com- 
 
 questions, or refusals to act, once repeated, will be re-exam- missioner. 
 iued, by the Commissioner in person, upon written applica- 
 tion setting forth the grounds of the appeal, and answer 
 thereto by the examiner as in other appeals. For appeals 
 of this class no fee is required. 
 
 45. Oases which have been heard and decided on appeal Eehearing of 
 
 ... appealed cases. 
 
 will not be re-opened by the examiner without the written 
 authority of the Commissioner; and cases which have been 
 decided by the examiners-in-chief will not be reheard by 
 them, except upon the same authority. 
 
 Cases which have been deliberately decided by one Com- 
 missioner will not be reconsidered by his successor upon the 
 same state of facts. They may, however, be re-opened in 
 accordance with the general principles which govern the 
 granting of new trials. 
 
 46. All cases which have been acted on by the board of Apjieais from 
 examiners-in-chief may be brought before the Commissioner ohfet'"^'^^"^''' 
 in person, upon a written request to that effect, and upon 
 
 the payment of the fee of twenty dollars required by law. 
 
14 
 
 Appeals to Su- 47. FroDi an adverse decision upon the claims of an appli- 
 proTOedingsr'^ ' cation an appeal may be taken to the supreme court of the 
 District of Columbia sitting in bane. In taking such ap- 
 peals the applicant is required, under the rules of the court, 
 to pay to the clerk of the court a docket fee of ten dollars, 
 and he is also required by law to lay before the court certi- 
 fied copies of all the original papers and evidence in the 
 case. The petition should be filed and the fee paid at least 
 ten days before the commencement of the term of court at 
 which the appeal is to be heard. 
 
 Immediately upon taking an appeal the appellant must 
 give notice thereof to the Commissioner of Patents, and file 
 in the Patent-Ofi&ce his reasons of appeal, specifically set 
 forth in writing. 
 
 The docket for the trial of cases appealed from the decision 
 of the Commissioner of Patents will be called on the first 
 day of each session of the supreme court of the District of 
 Columbia in general term. These sessions are held three 
 in each year, and begin respectively on the first Monday in 
 January, the third Monday in April, and the fourth Mon- 
 day in September. 
 
 Appeals in in- 48. In cases of interference parties have the same remedy 
 nlmr™ Supreme by appeal to the examiners-in-chief, and to the Oommis- 
 court. sioner, as in ex-parte cases ; but no appeal lies in such cases 
 
 from the decision of the Commissioner. Appeals in inter- 
 ference cases should be accompanied with a brief statement 
 of the reasons therefor ; and both parties will be required 
 to file briefs of their arguments at least five days before the 
 day of hearing. Printed briefs are in all cases preferred. 
 
 HEAKINGS. 
 
 Hearings, re- 49. All cascs pending before the Commissioner, the board 
 
 gnlations for. „ . • ■, ■ n ,-, ■ . ■. „. 
 
 01 examiners-m-chief, or the examiner m charge of interfer- 
 ences, will stand for argument at 12 o'clock on the day of 
 hearing, unless some other hour be specially designated. 
 If either party in a contested case, or the appellant in an ex-, 
 parte case, appears at that time, he will be heard, but a, con- 
 tested case will not be taken up for oral argument after the 
 day of hearing, except by consent of both parties. If the 
 engagements of the tribunal before whom the case is pend- 
 ing are such as to prevent it from being taken up on the 
 day of hearing, a new assignment will be made, or the case 
 will be continued from day to day until heard. Unless other- 
 wise ordered before the hearing begins, oral arguments will 
 be limited to one hour for each counsel. After any case has 
 
15 
 
 been argued, nothing further relating thereto will be heard 
 unless requested by the tribunal having the decision of the 
 case ; and all interviews for this purpose, with parties in 
 interest or their attorneys, will be invariably denied. 
 
 MOTIONS IN CONTESTED CASES. 
 
 50. In contested cases reasonable notice of all motions. Motions, regu- 
 and copies of the motion, papers, and afftdavits, must be ^''*"'°^ ''"^■ 
 served upon the opposite party or his attorney. Proof of 
 
 such service must be made before the motion will be enter- 
 tained by the Oflce ; and motions will not be heard in the 
 absence of either party except upon default after due notice. 
 Motions will be heard in the first instance by the officer or 
 tribunal before whom the particular case may be pending ; 
 hut an appeal from the decision rendered may be taken to 
 the Commissioner in person. 
 
 INTERFERENCES. 
 
 51. An "interference" is a proceeding instituted for the luterCerences. 
 purpose of determining the question oi priority of invention 
 between two or more parties claiming the same patentable 
 subject-matter. It may also be resorted to for the purpose 
 
 of procuring evidence relating to the alleged abandonment 
 or the public nse of an invention. 
 
 Before the declaration of an interference all preliminary 
 questions must be settled by the primary examiner, and the Ses sec. «. 
 issue clearly defined ; the invention which is to form the 
 subject of the controversy must be decided to be patentable, 
 and the claims of the respective parties must be put in such 
 condition that they will not require alteration after the inter- 
 ference has been finally decided, unless the testimony ad- 
 duced upon the trial should necessitate such change. 
 
 An interference will be declared in the following cases : 
 
 First. When two or more parties have applications pend- when declared. 
 ing before the Office at the same time, and their respective 
 claims conflict in whole or in part. 
 
 Second. When two or more applications are pending at 
 the same time, in each of which a like patentable invention 
 is shown or described, and claimed in one though not 
 specifically claimed in all of them. 
 
 Third. When an applicant, having been rejected upon an 
 unexpired patent, claims to have made the invention before 
 the patentee. 
 
 Fourth. When an applicant for a re-issue embraces in his 
 amended specification any new or additional description of 
 his invention, or enlarges his claim, or makes a new one. 
 
16 
 
 and thereby includes therein anything which has been claim- 
 ed or shown in any patent granted subsequent to the date of 
 his original application, or in any pending application ; pro- 
 vided there is reason to suppose that such subsequent appli- 
 cant or patentee may be the first inventor. 
 
 Interferences 52. The fact that One of the parties has already obtained 
 
 witb patents. .,, , , . , n n m 1,1 
 
 a patent will not prevent an interference; for, although the 
 Commissioner has no power to cancel a patent already 
 issued, he may, if he finds that another person was the prior 
 inventor, give him a patent also, and thus place both par- 
 ties on an equal footing before the courts and the public. 
 
 Preliminary in- 53. Bcfore the declaration of an interference proper a 
 ceedinge. ' preliminary interference will be declared, in which the pri- 
 mary examiner will notify the respective parties when the 
 applications of the other parties were filed, together with 
 
 Preliminary their names and residences. Each party to the iuterference 
 
 statements. 
 
 will be required to file a statement under oath, giving a 
 detailed history of the invention, showing the date- of the 
 original conception, and the date that the invention was 
 reduced to drawings or model, and the date of its completion, 
 and the extent and character of use. The parties will be 
 strictly held in their proof to the dates set up in their pre- 
 liminary statements. This statement must be sealed up 
 before filing, (to be opened only by the examiner of inter- 
 ferences,) and the name of the party filing it and the subject 
 of the invention indicated on the envelope. 
 
 These statements shall not be oijen to the inspection of 
 the opposing parties until both have been filed, or until the 
 time for filing both has expired ; nor then, until they have 
 been examined by the proper ofi&cer and found to be satis- 
 factory. At the time of the examination of the preliminary 
 statements the examiner of interferences will also make an 
 examination of the preliminary declaration, (instituted by 
 the primary examiner,) in order to ascertain whether or not 
 the issue between the parties has been clearly defined. If 
 it be found, upon such examination, that the preliminary 
 declaration is ambiguous in this particular, the interference 
 will be suspended and the case returned to the primary 
 examiner for amendment. 
 Effect of pre- If the party upon whom rests the burden of proof fails to 
 
 liminarj state- „-, i- • /. . n -m a 
 
 ment hie a prenminary statement, or if his statement fails to 
 
 overcome the prima-facie case made by the respective dates 
 of application, or if it shows that he has abandoned his 
 invention, or that it has been in public use more than two 
 years before his application, the other party will be entitled 
 
17 
 
 to an immediate adjudication of tlie case upon the record ; 
 unless a presumption is created that his right to a patent is 
 affected by the alleged public use of the invention, in which 
 case the interference may be proceeded with. 
 
 If the earlier applicant fails to file a preliminary state- 
 ment, no testimony will subsequently be received from him 
 going to prove that he made the invention at a date prior to 
 his application. The preliminary statement can in no case 
 be used as evidence in behalf of the party making it. Its 
 use is to determine whether the interference shall be pro- 
 ceeded with, and to serve as a basis of cross-examination 
 for the other party. 
 
 If either party requires a postponement of the time for 
 filing the preliminary statements, he must present his rea- 
 sons therefor, in the form of an afiftdavit, prior to the day 
 previously fixed upon, 
 
 54. Where no testimony is taken by the applicant upon Hearing of in- 
 whom rests the burden of proof, or where testimony has terferenoes. 
 been taken by such applicant, but not by the other party 
 
 during the time assigned to the latter, the case will be con- 
 sidered closed, and, upon motion duly made at the expiration 
 of the time assigned to such parties, respectively, may be 
 set for hearing at any time not less than ten days there- 
 after. 
 
 55. In cases of interference appeals may be taken to the Appeaia in in- 
 examiners-in-chief and to the Commissioner, in the manner 
 provided in Eule 48. 
 
 56. When an interference is declared, notice will be given irotice to par- 
 to both parties, or to their attorneys. When one of theence. 
 parties has received a patent, duplicate notices will be sent 
 
 to the patentee and to his attorney of record. Where one 
 of the parties resides abroad and has no known agent in 
 the United States, in addition to the notice sent by mail 
 notice may be given by publication in a newspaper of gen- 
 eral circulation in the city of Washington once in a week 
 for three successive weeks. 
 
 57. In cases of interference the party who first filed so Order of taking 
 much of his application for a patent as illustrates his inven- ^^ ™''"''' 
 tion will be deemed the first inventor in the absence of all 
 
 proof to the contrary. A time will be assigned in which the 
 other party shall complete his direct testimony; and a further 
 time in which the adverse party shall complete the testimony 
 2ep 
 
18 
 
 on his side; and a further time in which the party who first 
 took testimony may take rebutting testimony, but shall take 
 no other. If there are more than two parties, the times for 
 taking testimony will be so arranged that each shall have 
 a like opportunity in his turn, each being held to go forward 
 and prove his case against those who filed their application 
 before him. 
 
 Postponing 58- If it becomes necessary for either party to have the 
 mmy"^ * ® ^*'' time for taking his testimony, or for the hearing, postponed,, 
 he must make application for such postponement, and must 
 show suffloient reason for it by aifidavit as provided in Eule 
 113, filed before the time previously appointed has elapSed, 
 if practicable, and must also furnish his opponent with 
 copies of his affidavits and with reasonable notice of the time 
 of hearing his motion. 
 
 Prereciuisite ^^' ^^ interference will not be declared until the subject 
 to, and matter involved is decided to be patentable; and when once 
 
 declared it will not be dissolved without judgment of pri- 
 DissoiTing in- ority, unless it be found that neither partj' is entitled to a 
 terierenccs. patent, or that no interference in fact exists, or that there 
 has been such irregularity in declaring the same as will 
 preclude the proper determination of the question of right 
 between the parties, when it will be dissolved, and an appeal 
 may he taken to the Gommissioner in person. 
 Concessions of ^^ judgment be based upon a concession of priority by 
 priority. either of the parties, such concession must be in writing,, 
 
 and under the signature of the inventor himself; and if there 
 has been an assignment, the assignee must join in the con- 
 cession. 
 
 A motion for a dissolution of ah interference on the ground 
 that it was improperly declared, if made before the taking 
 of testimony, will be heard by the primary examiner wha 
 declared the interference. 
 
 Amendments ^0. No amendments to the specification will be received 
 pending interter- (jurjug the pcndcncy of an interference, except as provided 
 in section 61. A second interference will not be declared 
 upon a new application on the same invention filed by either 
 party during the pendency of an interference, or after judg- 
 ment, nor a rehearing be granted, unless it be shown to the 
 seconr^ntSi? Satisfaction of the Commissioner (in person) that the party 
 encea. desiring a new interference or rehearing has new and mate- 
 
 rial testimony which he could not have procured in time 
 for the hearing, or unless other sufficient reasons be shown, 
 satisfactory to the Commissioner. 
 
i9 
 
 61. When an application is adjudged to interfere with a Part of api)ii- 
 part only of another pending application, the interfering terferenooT ™ ™ 
 parties will be permitted to see or obtain copies of so much 
 
 only of the specifications as refers to the interfering claims 
 And either party may, if he so elect, withdraw from his 
 application the claims adjudged not to interfere, and file a 
 new application therefor : Provided, That the claims so with- 
 drawn cover inventions which do not involve the devices in 
 interference : And provided also, That the devices in inter- 
 ference are eliminated from the new application. In such 
 case the latter will be examined without reference to the 
 interference from which it was withdrawn. 
 
 REISSUES. 
 
 62. A reissue is granted to the original patentee, his legal m^^appfy fo^'^" 
 representatives, or the assignees of the entire interest, when, 
 
 by reason of a defective or insufllicient specification, or by 
 reason of the patentee claiming as his invention or discovery 
 more than he had a right to claim as new, the original 
 patent is inoperative or invalid, provided the error has 
 arisen from inadvertence, accident, or mistake, and without 
 any fraudulent or deceptive intention. In the cases of 
 patents issued and assigned prior to July 8, 1870, the appli- 
 cation for reissue may be made by the assignee; but, in the 
 case of patents issued or assigned since that date, the appli- 
 cation must be made and the specification sworn to by the 
 inventor, if he be living. 
 
 63. The petition for a reissue must be accompanied with a wiiat must ao- 
 certifled copy of the abstract of title, giving the names of tion. 
 
 all assignees owning any undivided interest in the patent ; 
 and in case the application is made by the inventor, it must 
 be accompanied with the^ written assent of such assignees. 
 In applications for reissue, under several different divisions, 
 a petition, oath, and specification must accompany each di- 
 vision. 
 
 64. The general rule is, that whatever is really embraced ^^''tjj^amend 
 in the original invention, and so described or shown that it 
 
 might have been embraced in the original patent, may be 
 the subject of a reissue ; but no new matter shall be intro- 
 duced into the specification, nor shall the model or draw- 
 ings be amended except each by the other; but, when 
 there is neither model nor drawing, amendments ma5'' be 
 made upon proof satisfactory to the Commissioner that 
 such new matter or amendment was a part of the original 
 invention, and was omitted from the specification by inad- 
 vertence, accident, or mistake, as aforesaid. 
 
20 
 
 Tate prece- 65. Eeissucd patents expire at the end of the term for 
 uattoi.™ ^^^™'' which the original patents were granted. For this reason 
 applications for reissue will take precedence, in examina- 
 tion, of original applications. 
 
 Division of pat- 66. A patcQtee in reissuing may, at his option, have a 
 separate patent for each distinct and separate part of the 
 invention comprehended in his original patent, by paying 
 the required fee in each case, and complying with the other 
 requirements of the law, as in original applications. Each 
 division of a reissue constitutes the subject of a separate 
 specification descriptive of the part or parts of the invention 
 claimed in such division ; and the drawing may represent 
 only such part or parts. All the divisions of a reissue will 
 issue simultaneously. If there be controversy as to one, 
 the others will be withheld from issue until the controversy 
 is ended. 
 
 Original claim 67. In all cascs of applications for reissues, the original 
 anew! ®^*'""'® Claim, if reproduced in the amended specification, is sub- 
 ject to reexamination, and may be revised and restricted 
 in the same manner as in original applications. The appli- 
 cation for a reissue must be accompaniedby a surrender of 
 the original patent, or, if lost, then by an affidavit to that 
 effect and a certified copy of the patent ; but if any reissue 
 be refused, the original patent will, upon request, be re- 
 turned to the applicant. 
 
 DISCLAIMERS. 
 
 jjisoiaimers. 68. Whenever, by inadvertence, accideut, or mistake, the 
 
 claim of invention in any patent is too broad, embracing more 
 than that of which the patentee was the original or first inven- 
 tor, some material or substantial part of the thing patented 
 being truly and justly his own, the patentee, his heirs or 
 assigns, whether of a whole or of a sectional interest, may, 
 upon payment of the duty required by law, make dis- 
 claimer of such parts of the thing patented as the disclai m- 
 ant shall not choose to claim or to hold by virtue of the 
 patent or assignment, stating therein the extent of his in- 
 terest in such patent ; which disclaimer shall be in writing, 
 attested by one or more witnesses, shall be recorded in the 
 Patent Office, and shall thereafter be considered as part of 
 the original specification, to the extent of the interest pos- 
 sessed by the claimant and by those claiming under him 
 after the record thereof. 
 
21 
 
 EXTENSIONS. 
 
 69. Power is vested in the Oommisaioner to extend any what patents 
 patent granted prior to March 2, 1861, for seven years fj-oin"'*''''^*^*^"''^''" 
 the expiration of the original term ; but no patent granted 
 
 since March 2, 1861, can be extended. "When a patent has 
 been reissued in two or more divisions, separate applica- 
 tions must be made for the extension of each division. 
 
 70. The applicant for an extension must file his petition when to file 
 
 1 ■ ^1 . . „ , . , petition and pay 
 
 and pay m the requisite fee not more than six months fte. 
 nor less than ninety days prior to the expiration of his 
 patent. 
 
 No certificate of extension will be signed after the expi- 
 ration of the patent. Parties are cautioned to make their 
 application for extension in time to allow the testimony to 
 be taken, the hearing to be had, and decision made, so that 
 the final fee may be paid and the certificate signed before 
 the patent expires ; otherwise, extension will be denied. 
 
 71. Any person who intends to oppose an application for Kemonstrants, 
 
 ... . „ .. , ,. what IS re(imreQ 
 
 extension must give notice of such intention to the applicant of them. (See 
 
 within the time hereafter named, and furnish him with a 
 
 statement of his reasons of opposition. After this he will 
 
 be regarded as a party in the case, and will be entitled to 
 
 notice of the time and place of taking testimony, to a list of 
 
 the names and residences of the witnesses whose testimony 
 
 may have been taken previous to his service of notice of 
 
 opposition, and to a copy of the application and of any other 
 
 papers on file, upon paying the cost of copying. He must 
 
 also immediately file a copy of such notice and reasons of 
 
 opposition, with proof of service of the same, in the Patent 
 
 Office. 
 
 If the extension is opposed on the ground of lack of 
 novelty in the invention, the reasons of opposition should 
 contain a specific statement of any and all matter relied 
 upon for this purpose. 
 
 72. The applicant for an extension must furnish to the ^^■^^'^ati^^reqmr- 
 Office a statement in writing, under oath, of the ascertained 
 value of the invention, and of his receipts and expendi- 
 tures Qu account theredf, both in this and foreign countries. 
 This statement must be made particular and in detail, 
 unless sufficient reason is set forth why such a statement 
 cannot be furnished. It must in all cases be filed with the 
 petition. No exceptions will be made to this rule. 
 
 8uch statement must also be accompanied with a certified 
 
22 
 
 abstract of title and a declaration under oath setting forth 
 the extent of applicant's interest in the extension sought. 
 
 Points to be 73. The qucstions which arise on each application for an 
 
 considered: , 
 
 proofs required. CXtenSlOU are : 
 
 First. Was the invention new and useful when patented ? 
 
 Second. Is it valuable and important to the public, and to 
 what extent ? 
 
 Third. Has the inventor been reasonably remunerated for 
 the time, ingenuity, and expense bestowed upon it, and the 
 introduction of it into use ? If not, has his failure to be so 
 remunerated arisen from neglect or fault on his part ? 
 
 Fourth. What will be the effect of the proposed extension 
 upon the public interests ? 
 
 No proof will be required from the applicant upon the 
 first question unless the invention is assailed upon those 
 points by opponents. 
 
 To enable the Commissioner to come to a correct conclu- 
 sion in regard to the second point of inquiry, the applicant 
 must, if possible, procure the testimony of persons disinter- 
 ested in the invention, which testimony should be taken 
 under oath. This testimony must distinguish carefully between 
 the specific devices covered by the claims of the patent and the 
 general machine in which those devices may be incorporated. 
 
 In regard to the third point of inquiry, in addition to his 
 own oath, showing his receipts and expenditures on account 
 of the invention, the applicant must show, by testimony 
 under oath, that he has taken all reasonable measures to 
 introduce his invention into general use ; and that, without 
 neglect or fault on his part, he has failed to obtain from the 
 use and sale of the invention a reasonable remuneration for 
 the time, ingenuity, and expense bestowed on the same, and 
 the introduction of it into use. 
 
 Taking testi- 74. lu casc of Opposition to the extension of a patent by 
 
 niony and giving i^, l- ^iii- t-- 
 
 notice. any person, both parties may take testimony, each giving 
 
 reasonable notice to the other of the time and place of 
 taking said testimony, which shall be taken according to 
 the rules hereinafter prescribed. 
 
 Remonstrants, 75. Any persou desiring to oppose an extension must 
 privileges. scrve his notice of opposition, and file his reasons therefor, 
 at least ten days before the day fixed for the closing of testi- 
 mony ; but parties who have not entered formal opposition 
 in time to put in testimony may, at the discretion of the 
 Commissioner, be permitted to appear on the day of hearing, 
 and make argument upon the record in opposition to the 
 
'23 
 
 grant of the extension. Bat in such case good cause for 
 the neglect to make formal opposition must be shown. 
 
 76. In contested cases no testimony will be received, un- Time of taking 
 less by consent, which has been taken within thirty days ^ '""""y- 
 next after the filing of the petition for the extension. 
 
 77. Service of notice to take testimony may be made upon service of no- 
 applicant, upon the opponent, upon the attorney of record mony" ^^^^ '''^*'' 
 of either, or, if there be no aittorney of record, upon any 
 
 attorney or agent who takes part in the service of notice, 
 or in the examination of the witnesses of either party. 
 Where notice to take testimony has already been given to 
 an opponent, and a new opponent subsequently gives notice 
 of his intention to oppose, the examination need not be post- 
 poned, but notice thereof may be given to such subsequent 
 opponent by mail or by telegraph. This rule, however, does 
 not apply to ex-parte examinations, or those of which no 
 notice has been given when notice of opposition is served. 
 
 78. In the notice of the application for an extension a Taking testi- 
 day will be fixed for the closing of testimony, and the daying. 
 
 of hearing will also be named. Application for a post- 
 ponement of the day of hearing, or for further time for 
 taking testimony, must be made and supported according 
 to the same rules as are to be observed in other contested 
 cases 5 but they will not be granted in such a manner as to 
 cause a risk of preventing a decision prior to the expiration 
 of the patent. Immediately upon the closing of the testi- Eeference to 
 mony the application will be referred to the examiner in ^^™^"'="^- 
 charge of the class to which the invention belongs for the 
 report required by law ; and said report shall be made not 
 less than five days before the day of hearing. As this re- 
 port is intended for the information of the Commissioner, 
 -neither the parties nor their attorneys will be permitted to 
 make oral arguments before the examiner. In contested 
 cases briefs are deemed desirable, and these should always 
 be filed at least five days before the day of hearing. 
 
 DESIGNS. 
 
 79. A patent for a design may be granted to any person, Designs, what 
 
 ■^ ,. , T 7 • ■ 3 J. ■ are patentable. 
 
 whether citizen or alien, who, by his own industry, genius, 
 efforts, and expense, has invented or produced any new and 
 original design for a manufacture, bust, statue, alto-relievo, 
 or bas-relief; any new and original design for the printing 
 ■of woolen, silk, cotton, or other fabrics ; any new and origi- 
 nal impression, ornament, pattern, print, or picture, to be 
 
24 
 
 printed, painted, cast, or otherwise placed on or worked 
 into any article of manufacture; or any new, useful, and 
 original shape or configuration of any article of manufac- 
 ture, the same not having been known or used by others 
 before his invention or production thereof, or patented or 
 described in any printed publication, upon payment of the 
 duty required by law, and other due proceedings had the 
 same as in cases of inventions or discoveries. 
 
 How long the 80. Patents for designs are granted for the term of three 
 and one-half years, or for seven years, or for fourteen years^ 
 as the applicant may, in his application, elect. 
 
 Proceedings in 81, The proceedings in applications for patents for de- 
 app ica ions. gjgQg j^pg, substantially the same as for other patents. The 
 specification must distinctly point out the characteristic 
 features of the design, and carefully distinguish between 
 ■what is old and what is held to be new. The claims also 
 should be as distinct and specific as in the case of patents 
 for inventions or discoveries. 
 
 Models, when 82. When the design can be sufflciently represented by 
 drawings or photographs a model will not be required. 
 
 liinstrations, 83. Whenever a photograph or an engraving is employed 
 ow prepare . ^^ illustrate the design, it must be mounted upon a thick 
 bristol-board or drawing-paper, ten by fifteen inches in 
 size; and the applicant will be required to furnish ten extra 
 copies of such photograph or engraving, (not mounted,) of 
 a size not exceeding seven and a half inches by eleven. 
 Negatives will no longer be required. 
 
 Whenever the design is represented by a drawing, each 
 of the ten copies must be made to conform as nearly as 
 possible to the rules laid down for drawings of mechanical 
 inventions. 
 
 TRADE-MARKS. 
 
 Trade-marks, 84. Any persou or firm domiciled in the United States, 
 
 now to secure 
 
 them. and any corporation created by the authority of the United 
 
 States, or of any State or Territory thereof, and any per- 
 son, firm, or corporation resident of or located in any foreign 
 country which, by treaty or convention, affords similar 
 privileges to citizens of the United States, and who are en- 
 titled to the exclusive use of any lawful trade-mark, or who 
 intend to adopt and use any trade-mark for exclusive use- 
 within the United States, may obtain protection for sucb 
 
25 
 
 lawful trade-mark by complying -with the following require- 
 ments, to wit : 
 
 Mrst. By causing to be recorded in the Patent OflSce thej^^^^^^j.^'^i^s 
 names of the parties, and their residences and place of busi- 
 ness, who desire the protection of the trade-mark. 
 
 Second. The class of merchandise and the particular de- 
 scription of goods comprised in such class, by which the 
 trade-mark has been or is intended to be appropriated. 
 
 Third. A description of the trade-mark itself, with fac- 
 similes thereof, and the mode in which it has been or is in- 
 tended to be applied and used. 
 
 Fourth. The lengtb of time, if any, during which the trade- 
 mark has been used. 
 
 Fifth. The payment of a fee of twenty-five dollars, in the 
 same manner and for the same purpose as the fee required 
 for patents. 
 
 Sixth. The compliance with such regulations as may be 
 prescribed by the Commissioner of Patents. 
 
 Seventh. The filing of a declaration, under the oath of 
 the person, or of some member of the firm or officer of the 
 corporation, to the effect that the party claiming protection 
 for the trade-mark has a right to the use of the same, and 
 that no other person, firm, or corporation has a right to such 
 use, either in the identical form or having such near re- 
 semblance thereto as might be calculated to deceive, and 
 that the description and fac-similes presented for record are 
 true copies of the trade-mark sought to be protected. The 
 oath must also state the domicile and citizenship of the 
 person desiring registration. 
 
 The petition asking for registration should be accompanied 
 with a distinct statement or specification, setting forth the 
 length of time the trade-mark has been used, the mode in 
 which it is intended to apply it, and the particular descrip- 
 tion of goods comprised in the class by which it has been 
 appropriated, and giving a full description of the design 
 proposed, particularly distinguishing between the essential 
 and the non-essential features thereof. 
 
 85. The protection for such trade-mark will remain in force How long the 
 for thirty years, and may, upon the payment of a second "^ ' ™^^ ™"'^^' 
 fee, be renewed for thirty years longer, except in cases 
 where such trade-mark is claimed for, and applied to, arti- 
 cles not manufactured in this country, and in which it re- 
 ceives protection under the laws of any foreign country for 
 a shorter period, in which case it shall cease to have force 
 in this country, by virtue of the registration, at the same 
 time that it becomes of no effect elsewhere. 
 
26 
 
 Proper subjects 86. No proposed trade-mark will be received or recorded 
 emar s. ^jj^gjj jg j^q^ ^jj^ cannot become a lawful trade-mark, or 
 which is merely the name of a person, firm, or corporation 
 only, unaccompanied by a mark sufficient to distinguish it 
 from the same name when used by other persong, or which 
 is identical with a trade-mark appropriate to the same class 
 of merchandise and belonging to a different owner, and 
 already registered or received for registration, or which so 
 nearly resembles such last mentioned trade-mark as to be 
 likely to deceive the public; but any lawful trade-mark 
 rightfully used at the time of the passage of the act relating 
 to trade-marks (July 8, 1870) may be registered. 
 
 Proceediags in All applications for registration are referred in the first 
 instance to a trademark examiner. Prom adverse decision 
 by such examiner upon the applicant's right to registration, 
 an appeal directly to the Commissioner will lie, no fee being 
 charged therefor. 
 
 In case of conflicting applications for registration, the 
 Office reserves the right to declare an interference, in order 
 that the parties may have opportunity to prove priority of 
 right; and the proceedings on such interference will follow, 
 as nearly as practicable, the practice in interferences upon 
 applications for patents. 
 
 Facsimiles to 87. The fac-similcs must be drawn, printed, or otherwise 
 
 be nled. 
 
 placed upon bristol-board or stiff paper, in accordance with 
 Eule 19, and ten additional copies be filed; or, when a draw- 
 ing of the trade-mark made in accordance with the said rule 
 is filed, the fac-similes will be furnished by this Office, by 
 the photo-lithographic process, upon the payment of a fee 
 of one dollar therefor. In lieu of filing the said ten fac-sim- 
 iles, the applicant may furnish a wood-cut, stereotype-plate, 
 or electrotype suitable for printing in the body of the speci- 
 fication. 
 
 a^r%i^^^^^ ^^" '^^^ right to the use of any trade-mark is assignable 
 by any instrument of writing, and such assignment must be 
 recorded in the Patent Office within sixty days after its 
 execution, in default of which it shall be void as against any 
 subsequent purchaser or mortgagee for a valuable considera- 
 tion, without notice. The fees will be the same as are pre- 
 scribed for recording assignments of patents. 
 
 FOREIGN PATENTS. 
 
 Poreign pat- 89. The taking out of a patent in a foreign country does 
 
 oS'iom^^pat^Ts* i^ot prejudice a patent previously obtained here; nor does 
 
 it prevent obtaining a patent here subsequently, unless the 
 
 invention shall have been introduced into public use in the 
 
27 
 
 TJuited States for more than two years prior to the aj^plica- 
 tion ; but when a patent is taken out in this country for an 
 invention previously patented abroad, the American patent 
 will expire at the same time with the foreign patent, or if 
 there be more than one, at the same time with the one hav- 
 ing the shortest term; but in no case shall it be in force 
 more than seventeen years. 
 
 90. When application is made for a patent for an inven- Oatu whea id 
 tion which has been already patented abroad, the inventor elabroal.'"' ™ 
 will be required to make oath that, according to the best of 
 
 his knowledge and belief, the same has not been in public 
 use in the United States for more than two years prior to 
 the application in this country. 
 
 91. An applicant whose invention has been patented statement re- 
 abroad should state the fact that a foreign patent has actu- 0^0^ " ^^^ '' 
 ally been obtained, giving its date, and if there be more than 
 
 one, the date of each. 
 
 CAVEATS. 
 
 92. Any citizen of the United States, or alien who has re- Caveat, aiing 
 sided for one year last past in the United States, and has thereSn!"'^'"*"'^^ 
 made oath of his intention to become a citizen thereof, can file 
 
 a caveat in the secret archives of the Patent Office on the 
 payment of a fee of ten dollars therefor. And if, at any 
 time within one year thereafter, another person applies for 
 a patent with which such caveat would in any manner in- 
 terfere, such application will be suspended, and notice 
 thereof will be sent to the person filing the caveat,, who, if 
 he shall file a complete application within the prescribed 
 time, will be entitled to an interference with the previous 
 application, for the purpose of proving priority of invention, 
 and obtaining the patent, if he be adjudged the prior inven- 
 tor. The caveator, if he would avail himself of his caveat, 
 must file his application within three months from the day 
 on which the notice to him is deposited in the post-office at 
 Washington, adding the regular time for the transmission 
 of the same to him ; and the day when the time for filing 
 expires will be mentioned in the notice or indorsed thereon. 
 
 93. The caveator will not be entitled to notice of any ap- Notice of com- 
 plication pending at the time of filing his caveat, nor of any ttn^^ ^^^^'''^' 
 application filed after the expiration of one year from the 
 date of filing the caveat ; but he may renew his caveat at 
 the end of one year by paying a second caveat fee of ten .yeat"'^"'^ "'^ 
 dollars, which will continue it in force for one year longer, 
 
'2« 
 
 and so on from year to year as long as he may desire. If a 
 caveat is not renewed at the end of the year for which it 
 was filed, it will no longer be regarded as in the secret 
 archives of the Ofilce. 
 
 TcatOT °^ "^ 9^- ■^'^ caveat can be filed ia the secret archives of the 
 Ofiice unless accompanied by an oath of the caveatpr that 
 he is a citizen of the United States, or, if he is an alien, 
 that he has resided for one year last past within the United 
 States, and has made oath of his intention to become a citi- 
 zen thereof; nor unless the applicant also states, under oath? 
 that he believes himself the original and first inventor of the 
 art, machine, or improvement set forth in his caveat. 
 
 Description of 95. A cavcat need not contain as particular a descriijtion 
 
 iDTention requir- „ , , . . . • -j. • -c i- t i. j.'ii 
 
 ed. of the invention as is requisite m a specification ; but still 
 
 the description should be sufficiently precise to enable the 
 Oflce to judge whether there is a probable interference 
 when a subsequent application is filed. A caveat, equally 
 with an application, must be limited to a single invention or 
 improvement. 
 
 xo altering or QQ^ Oavcat papers cannot be withdrawn from the Office, 
 
 •withclrawing pa- ir jr ? 
 
 pers aiiowert. nor Undergo alteration, after they have once been filed ; nor 
 will additional caveat papers relative to the same invention 
 be received, except upon the payment of an additional fee ; 
 but the caveator, or any person properly authorized by him, 
 can at any time obtain copies of the papers at the usual 
 rates. , 
 
 Drawings re- 97. When practicable, the caveat must be accompanied 
 
 quired. 
 
 by full and accurate drawings, separate from the specifica- 
 tions, well executed on tracing-muslin or paper that may be 
 folded, and of the same size as demanded in drawings for 
 patents. 
 
 ASSIGNMENTS. 
 
 Patents and 98. A patent or trade-mark may be assigned, either as to 
 
 trade-marks as- ^ o j ^ 
 
 signaWe. the wholc interest or any undivided part thereof, by an in- 
 
 strument of writing. No particular form of words is neces- 
 sary to constitute a valid assignment, nor need the instru- 
 ment necessarily be sealed, witnessed, or acknowledged. 
 
 sp^to'^^'Msi'^^ ^^' ^^tt®''^! copies of assignments, or ex-parte statements 
 mentsnot record- ia relation to assignments are not proper subject matters 
 for record. 
 
29 
 
 100. In every case where it is desired that the patent Assignment 
 shall issue to an assignee, the assignment must be recorded before patent la- 
 in the Patent Office at a date not later than the day on ^"^' " *^^'^°''^- 
 which the final fee is paid. 
 
 101. W^en the patent is to issue in the name of the as- correspondence 
 
 '^ to be "With assig- 
 
 signee, the entire correspondence will be with iim or his "i^^^. 
 authorized agent. 
 
 102. A patentee may not only assign the whole or an un- Grantsof terri- 
 
 ,..,,.. i-,- tonal tights. 
 
 divided interest m his piitent, but he may grant and convey 
 an exclusive right under his patent to the whole or any 
 specified portion of the United States by an instrument in 
 writing. 
 
 103. Every assignment or grant of an exclusive territorial ^-^-^^f"™"*^ ■ 
 right, as well as of an interest in a patent or trade-mark, recorded. 
 must be recorded in the Patent Offlce, if a patent, within 
 
 three months, if a trade-mark, within sixty days, from the 
 execution thereof; otherwise it will be void as against any 
 subsequent purchaser or mortgagee for a valuable consider- 
 ation, without notice; but, if recorded after that time, it will 
 protect the assignee or grantee against any such subsequent 
 purchaser, whose assignment or grant is not then on 
 record. 
 
 104. The patentee may convey separate rights under his Licenses &c., 
 patent to make or to use or to sell his invention, or he may corded. 
 convey territorial or shop rights which are not exclusive. 
 
 Such conveyances are mere licenses, and need not be re- 
 corded. 
 
 105. The receipt of assignments is not generally acknowl- Eeoeipt of as- 
 
 , .,, , , , . signments, ic., 
 
 edged by the Oface ; they will be recorded in their turn not aoknowiedg- 
 within a few days after their reception, and then transmitted 
 to the persons entitled to them. 
 
 OFFICE FEES, AND HOW PAYABLE- 
 
 106. Nearly all the fees payable to the Patent Office are I'ces, &c., pay- 
 
 ^ 1 • T . T -i ' ^^^c lu advance. 
 
 positively required by law to be paid in advance ; that is, 
 upon making application for any action by the Office for 
 which a fee is payable. For the sake of uniformity and con- 
 venience, the remaining fees will be required to be paid in 
 the same manner. 
 
 107. The following is the tariff of fees established by law : Tariff of fees. 
 On filing every application for a design patent for 
 
 three years and six months $10 00 
 
30 
 
 On filing every application for a design patent for 
 
 seven years $15 00 
 
 On filing every application for a design patent for 
 
 fourteen years 30 00 
 
 On filing every caveat 10 00 
 
 On filing every application for a patent for an inv.en- 
 
 tion or discovery 15 00 
 
 On issuing each original patent for an invention or 
 
 discovery 20 00 
 
 On filing a disclaimer 10 00 
 
 On filing every application for a reissue 30 00 
 
 On filing every application for a division of a re- 
 issue 30 00 
 
 On filing every application for an extension 50 00 
 
 On the grant of every extension 50 00 
 
 On filing the first appeal from a primary examiner 
 
 to examiners- in-chief - 10 00 
 
 On filing an appeal to the Commissioner from ex- 
 aminers-in-chief 20 00 
 
 On depositing a trade-mark for registration 25 00 
 
 For every certified copy of a patent or other instru- 
 ment, for every 100 words 10 
 
 For certified copies of drawings, the reasonable 
 
 cost of making them. 
 For recording every assignment of 300 words or 
 
 under 1 00 
 
 For recording every assignment, if over 300 and not 
 
 over 1,000 words 2 00 
 
 Forrecordingevery assignment, if over 1,000 words. 3 00 
 For uncertified copies of the specifications and ac- 
 companying drawings of patents issued since 
 July 1, 1871— 
 
 Single copies 25 
 
 Twenty copies or more, whether of one or several 
 
 patents, per copy 10 
 
 For uncertified copies of the specifications and 
 drawings of patents issued prior to July 1, 1871, 
 the reasonable cost of making the same. 
 Orders for cop- In Ordering copies of any drawing or specification the 
 
 iea muat specify „,, . , ., ,, ,,,.,, ^,. 
 
 particulars. name of the inventor and patentee, the title of the inven- 
 tion, and the date of the patent must be given ; and for 
 • any search required in consequence of the ODiission of any 
 of these data, a charge of one dollar may be made. So, in 
 ordering a copy of an assignment, the liber and page of the 
 record, as well as the name of the inventor, must be given, 
 
31 
 
 otherwise an extra charge will be made for the time con- 
 sumed in making any search that may become necessary. 
 
 108. The final fee upon a patent must be paid within six^^Kimi^^fee.^at. 
 months after the time at which the application was allowed not paid. 
 
 and notice thereof mailed to the applicant, or his agent ; 
 and if the final fee for such patent, or a certificate of de- 
 posit for the amount, be not received at the Office within 
 that time, the patent will be forfeited, and the invention 
 therein described will become public property, as against 
 the applicant therefor, unless he shall make a new applica- 
 tion within two years from the date of notice of the original 
 allowance. 
 
 109. The money for the payment of fees may be paid to Money for foes, 
 the Commissioner, or to the Treasurer or any or the Assist- 
 ant Treasurers of the United States, or to any of the 
 designated depositaries, national banks, or receivers of 
 
 public money, designated by the Secretary of the Treasury 
 for that purpose, who shall give the depositor a receipt or 
 certificate of deposit therefor, which shall be transmitted 
 to the Patent Office. When this cannot be done without 
 much inconvenience, the money may be remitted by mail, 
 and in every such case the letter should state the exact 
 amount inclosed. Letters containing money may be regis- 
 tered. Post-Ofiice money-orders now afford a safe and con- 
 venient mode of transmitting fees. All such orders should 
 be made payable to the " Commissioner of Patents." 
 
 110. All money sent by mail, either to or from the .^h sent b^^mau. 
 Patent Office, will be at the risk of the owner. In no case 
 
 should money be sent inclosed with models. All payments 
 to or by the Office must be paid in specie, Treasury notes, 
 national-bank notes, certificates of deposit, or Post-Offlce 
 money-orders. 
 
 REPAYMENT OF MONEY. 
 
 Ill Monev paid by actual mistake will be refunded, but Refunding 
 
 " ,.,.-■ J. n -11 money paid by 
 
 a mere change of purpose after the payment of money will mistaite. 
 not entitle a party to demand such return. 
 
 POSTAGE. 
 
 112. After the 1st day of July, 1873, the postage on all ^^Postagv^hen 
 matter sent to the Patent Office by mail must be prepaid in " ^'^'^ ^ ' • 
 full, otherwise it will not be received. 
 
mon 
 
 32 
 
 TAKING AND TEANSMITTING TESTIMONY. 
 Taking testi- 113. In extension, interference, and other contested cases, 
 
 the following rules have been established for taking and 
 transmitting evidence : 
 
 Notice of, to be First. Befot'O the deposition of a witness or witnesses 
 given. .^ taken by either party, due notice shall be given to the 
 
 opposite party, as hereinafter provided, of the time and 
 place when and where such deposition or depositions will 
 be taken, with the names and residences of the witness or 
 witnesses then and there to be examined, so that the op- 
 posite party, either in person or by attorney, shall have full 
 opportunity to cross-examine the witness or witnesses: 
 Provided, That if the opposite party, or his counsel, be 
 actually present at the taking of testimony, witnesses not 
 named in the notice may be examined, but not otherwise ; 
 and that neither party shall take testimony in more than 
 one place at the same time, nor so nearly at the same time 
 as not to allow reasonable time to travel from one place of 
 examination to the other. 
 
 Howtobeserr- Sccoud. The noticc for taking testimony must be served 
 by delivering a copy to the adverse party, or his agent or 
 attorney of record or counsel, as provided in Eule 77, or by 
 leaving a copy at the party's usual place of residence with 
 some member of the family who has arrived at the years of 
 discretion ; and such notice shall, with proof of service of 
 the same, and a certificate, duly sworn to, giving the manner 
 and time of making the service, be attached to the deposi- 
 tion or depositions, whether the party cross-examine or 
 not. 
 
 How to certify Third. The magistrate before whom the deposition is 
 
 and forward de- 
 
 position. taken must append thereto his certificate, stating the time 
 
 and place at which it was taken, the name of the wituese, 
 the administration of the oath, at whose request the testi- 
 mony was taken, the occasion upon which it is intended to 
 be used, the names of the adverse party, (if any,) and 
 whether they were present ; and immediately upon the close 
 of the examination he shall securely seal up all the evidence, 
 &c., and forward the ssime forthwith to the Commissioner of 
 Patents, making upon the envelope a certificate, giving the 
 title of the case and the date of sealing and addressing the 
 package. 
 Ex-parte testi- Fourth. In cascs of extension where no opposition is 
 
 ^om. ™-^'''*"' made, ex-parte testimony will be received from the appli- 
 cant ; and such testimony as may have been taken by the 
 applicant prior to notice of opposition will be received, un- 
 less taken within thirty days after filing the petition for the 
 
extension : Provided, That immediately upon receiving no- 
 tice of opposition the applicant shall give notice to the 
 opposing party or parties of the names and residences of 
 the witnesses whose testimony has thus been taken. 
 Fifth. If either party shall be unable, for good and suf- , Pioceedings if 
 
 ^ -^ 70 testimony cannot 
 
 flcient reasons, to procure the testimony of a witness or ^e obtained, 
 witnesses within the stipulated time, it shall be the duty of 
 said party to give notice of the same to the Commissioner 
 of Patents, accompanied by statements under oath of the 
 cause of sitch inability, and of the names of such witnesses, 
 and of the facts expected to be proved by them, and of the 
 steps which have been taken to procure said testimony, and of 
 the time or times ichen efforts have been made to procure it ; 
 which notice to the Commissioner shall be received by him 
 previous to the day of hearing aforesaid. Copies of the 
 papers, and notice of any motion based upon them, must 
 also be served upon the opposite party, as provided in 
 Eule 50. 
 
 Sixth. Whenever a party relies upon a caveat to estab- introducing 
 
 cayeats, records, 
 
 lish the date of his invention, the caveat itself, or a certi- and books. 
 fled copy thereof, must be filed in evidence, with due notice 
 to the opposite party, as no notice can be taken by the Of- 
 fice of a caveat filed in its secret archives. 
 
 The official records of the Office, and books and docu- 
 ments contained in the library, and other books in general 
 circulation, may be used at the hearing; but notice of any 
 special matter contained therein, upon which a party relies, 
 should be given to the opposite party previous to the day 
 set for closing testimony. 
 
 114. The folios of each deposition must be numbered, Depositions, 
 
 ^ Jiow drawn up. 
 
 consecutively, and the name of the witness be plainly and 
 conspicuously written at the top of each folio. It is deemed 
 desirable that the testimony be taken upon legal-cap paper, 
 with a wide margin on the left-hand side of the page, and 
 that only one side of the sheet be written upon. 
 
 115. The testimony may be taken in narrative form ; but, I'd™ of testi- 
 
 niony. 
 
 if either party desires it, it must be taken in answer to inter- 
 rogatories, having the questions and answers committed to 
 writing in their regular order by the magistrate, or, unless 
 by consent, by some person not interested in the case, either 
 as a party thereto or as attorney. The deposition, when 
 complete, must be signed by the witness. 
 
 116. ^o evidence touching the matter at issue will be Excluding de- 
 considered upon the day of hearing which shall not have p''^"'''"'^. 
 
 3 R P 
 
34 
 
 beea taken and filed in compliance with these rules ; but 
 no notice will be taken of any merely formal or technical 
 objection which shall not appear to have wrought a sub- 
 stantial injury to the party raising it ; and in such case it 
 should be made to appear that, as soon as the party became 
 aware of the objection, he immediately gave notice thereof 
 to the Office, and also to the opposite party, informing him 
 at the same time that, unless corrected, he shall urge his 
 objection at the hearing ; but this rule is not to be con- 
 strued so as to modify well-established rules of evidence, 
 which will be applied strictly in all practice before the Of- 
 fice. 
 
 Suijpoeiias for 117. The law requires the clerks of the A'arious courts of 
 the United States to issue subpoenas, to secure the attend- 
 ance of witnesses whose depositions are desired to be read 
 in evidence in any contested cases in the Patent Office. 
 
 Testimonj', ng^ j^ contestcd cascs, whether of interference or of 
 
 "wneu open. ' 
 
 extension, parties may have access to the testimony on file 
 prior to the hearing, in presence of the officer in charge ; 
 and copies may be obtained by them at the usual rates. 
 Printing of it As a general rule printed copies of the testimony will be 
 lequire . required, but this requirement may be dispensed with on 
 
 Special application to the Commissioner, and showing satis- 
 factory reasons therefor. It is also desirable that all argu- 
 ments shall be submitted in i^rinted form. 
 
 RULES OF CORRESPONDENCE. 
 
 c:orroapoini- 111). All Correspondence must be in the name of the 
 how condncted. ' " Commissioner of Patents," and all letters and other com- 
 munications intended for the Office must be addressed to 
 him ; and after July 1, 1873, postage must be prepaid in 
 full. If addressed to any of the other officers of the Bureau 
 they will not be noticed, unless it be seen that the mistake 
 was owing to inadvertence. A separate letter should in every 
 case be ivritten in relation to each distinct subject of inquiry or 
 application, the subject of the invention and the date of 
 filing being always carefully noted. 
 
 Correspond- 120. Whcu an agent has filed his power of attorney, duly 
 
 ence to be Willi , , , .,, . ,. , , i -i 
 
 party, or attor- cxecutcd, the corrcspondencc will, m ordinary cases, be held 
 
 ney or assignee, .,_. _ -.tii t •,-, 
 
 only. With him only ; and a double correspondence with an as- 
 
 signee and the inventor, or with an attorney and his prin- 
 cipal, if generally allowed, would largely increase the labor 
 of the Office. The assignee of an entire interest in an 
 invention is entitled to hold correspondence with the Office 
 to the exclusion of the inventor. 
 
35 
 
 121. If the principal becomes dissatisfied he must revoke if principal ais- 
 is power of attorney ai 
 communicate with him. 
 
 his power of attorney and notify the Oflflce, which will then Toko p^ow™"^ ^^' 
 
 122. After a second rejection none of the papers can be inspection of 
 
 . " r r papers after eec- 
 
 inspected, save in the presence of a sworn offlcer ; nor will ona rejection, 
 any of the papers be returned to the applicant or agent. 
 
 123. Whenever it shall be found that two or more parties pjj^^g^^'^*4Si| 
 whose interests are in conflict are represented by the same^^^j^^^^""""^^^ 
 attorney, the examiner in charge will notify each of said 
 principal parties, and also the attorney, of this fact. 
 
 124. Aside from the caveats, which are required bylaw Applications 
 
 ' ..-^ " kept secret. 
 
 to be Kept secret, all pending applications are, as far as 
 practicable, preserved in like secrecy. No information will 
 therefore be given those inquiring whether any particular 
 case is before the Office, or whether any particular person 
 has applied for a patent. 
 
 125. But information is given in relation to any case after Not after they 
 
 ° "^ .are determinecl. 
 
 a patent has issued, or after a patent has been refused, and 
 the further prosecution of the application is abandoned or 
 barred by lapse of time. 
 
 12(3. The models, in such cases, are so placed as to be Are then open 
 subject to general inspection. The specifications and draw- 
 ings in any particular case can be seen by any one having 
 particular occasion to examine them, and copies thereof, as 
 well as of patents granted, will be furnished at the cost of 
 making them. Copies will be made on parchment, at the 
 request of the applicant, on his paying the additional cost. 
 
 127. Even after a case is rejected the application is re- cases negieot- 
 
 ett for two years 
 
 garded as pending, unless the applicant allows the matter treated as ahan- 
 to rest for two years without taking any further steps 
 therein, in which case it will be regarded as abandoned, and 
 will no longer be protected by any rule of secrecy. The 
 specifications, drawings, and model will then be subject to 
 inspection in the same manner as those of patented or with- 
 drawn applications. 
 
 128. Information in relation to pending cases is given so information as 
 far as it becomes necessary in conducting the business of ■whra''gi>lii?''^*''' 
 the Office, but no further. Thus, when an interference is 
 
 declared between two pending applications, each of the con- 
 testants is entitled to a knowledge of so much of his oppo- 
 nent's case as to enable him to conduct his own understand- 
 ingly. 
 
36 
 
 No information 129. The OfBce canuot respond to inquiries as to the nov- 
 inventions or the clty of an alleged invention in advance of an application 
 geaeva^^ ™ ^ '" for a patent, nor to inquiries founded upon brief and imper- 
 fect descriptions, propounded with a view of ascertaining 
 whether such alleged improvements have been patented, 
 and if so, to whom ; nor can it act as an expounder of 
 the patent law, nor as counselor for individuals, except as 
 to questions arising within the Office. A copy of the rules, 
 with this section marked, sent to the individual making an 
 inquiry of the character referred to, is intended as a respect- 
 ful answer by the Office. 
 
 Intercourse 130. All busincss with the Office should be transacted in 
 
 •with the office to tt i i i . /. i, 
 
 be in writing. Writing. Unless by the consent of all parties, the action of 
 the Office will be based exclusively on the written record. 
 No attention will be paid to any alleged verbal promise or un- 
 derstanding in relation to which there is any disagreement 
 or doubt. 
 
 ATTORNEYS. 
 
 Attorney.-.. 131. Any pci'son of intelligence and good moral character 
 
 may appear as the agent or the attorney in fact of an ap- 
 plicant, upon filing a proper power of attorney. As the 
 value of patents depends largely upon the careful prepara- 
 tion of the specification and claims, the assistance of com- 
 petent counsel will, in most cases, be of advantage to the 
 applicant, but the value of their services will be propor- 
 tioned to their skill and honesty. So many persons have 
 entered this profession of late years without experience 
 that too much care cannot be exercised in the selection of a 
 competent man. The Office cannot assume responsibility 
 for the acts of attorneys, nor can it assist applicants in 
 making a selection. It will, however, be a safe rule to dis- 
 trust those who boast of the possession of special and pe- 
 culiar facilities in the Office for procuring patents in a 
 shorter time or with more extended claims than others. 
 
 Powers of at- 132. Powcrs of attomcy to authorize the attorney to sub- 
 ^orney, eir e gj.j(.,^(.g ^^^^ ^^ associatc with, himsclf a second agent, must 
 contain a clause of substitution ; but such powers will not 
 authorize the second agent to appoint a third. 
 
 pi?ct1oe''of''ate- ^^^' -^ po'^'er of attorney must be filed in every case, both 
 
 lioys. by original and associate attorneys, before such attorney 
 
 will be allowed to inspect papers or take action of any kind. 
 
 Parties or their attorneys will be permitted to examine their 
 
 cases in the attorney's room, but not in the rooms of the ex- 
 
37 
 
 aminers. Personal interviews with examiners will be dis- 
 couraged. All intercourse in relation to pending cases 
 ought to be in writing. 
 
 134. Attorneys will be expected to conduct their business to^^e^'g'fo" ^a.' 
 with the Office with decorum and courtesy. For gross mis- conduct. 
 conduct the Commissioner may refuse to recognize any per- 
 son as a patent agent, either generally or in any particular 
 
 case ; and for lesser offenses attorneys may be refused the 
 privilege of oral interviews, and be required to transact all 
 business with the Office in writing, 
 
 135. As members of Congress cannot examine cases, oi'bn^Jn^ss through 
 act in them without regular powers of attorney, and as cases delegates in Con- 
 
 ^ ^ '^ ^ gresa disconrag* 
 
 cannot be taken up out of their regular order upon their ea. 
 request, and as the delay in transmitting papers to and 
 from the Capitol involves a loss of time which would be 
 avoided by communicating directly with the Office, appli- 
 cants are recommended not to add to the sufficiently ardu- 
 ous duties of their Eepresentatives by ordering copies or 
 attempting to transact business with the Office through 
 them. 
 
 LIBRARY. 
 
 136. Xo persons are allowed to take books from theiauoua"'' '^^' 
 library except those employed in the Office. 
 
 All books taken from the library must be entered in a 
 register kept for the especial purpose, and returned on the 
 call of the librarian. 
 
 Any book lost or defaced must be replaced by another. 
 
 Patentees and others doing business with the Office can 
 examine the books only in the library hall or the attorney's 
 room in the Oifice. 
 
 All translations will be made at the usual rates by the 
 Office. 
 
 No person will be allowed to make copies or tracings from 
 works in the library. Such copies will be furnished at the 
 usual rates. 
 
 M. D. LEGGETT, 
 
 Commissioner. 
 
 Approved ; 
 
 Secretary of tlie Interior. 
 
 C. Delano, 
 
APPENDIX OF FORMS. 
 
 PETITIONS. 
 
 1. By a sole inventok. 
 
 To the Commissioner of Patents : 
 
 Your petitioner, a resident of , , prays that letters patent 
 
 be granted to him for the invention set forth in the annexed specification. 
 
 A. B. 
 
 2. By joint inventors. 
 
 To the Commissioner of Patents : 
 Your petitioners, residing respectively in , , and , 
 
 , pray that letters patent may be granted to them, as joint invent- 
 ors, for the invention set forth in the annexed specification. 
 
 A, B. 
 
 0. D. 
 
 3. By an inventoe foe himself and an assignee. 
 
 To the Commissioner of Patents : 
 
 Your petitioner, a resident of , prays that letters patent may 
 
 be granted to himself and C. D., of , as his assignee, for the inven- 
 tion set forth in the annexed specification, the assignment to the said C. 
 D. having been duly recorded in the Patent Office, in Liber — , page — . 
 
 A. B. 
 
 4. By an administrator. 
 
 To the Commissioner of Patents : 
 
 Your petitioner, A. B., of , , administrator of the estate 
 
 of 0. D., deceased, (as by reference to the duly-certified copy of letters 
 of administration, hereto annexed, will more fully appear,) prays that 
 letters patent may be granted to him for the invention of the said C. 
 D., set forth in the annexed specification. 
 
 A. B., Administrator, &c. 
 
 5. By an executor. 
 
 To the Commissioner of Patents : 
 
 Your petitioner, A. B., of , , executor of the last will and 
 
 testament of 0. D., deceased, (as by reference to the duly-certified copy 
 
40 
 
 of letters testamentary, hereto annexed, will more fully appear,) prays 
 that letters patent may be granted to him for the invention of the said 
 C. D., set forth in the annexed specification. 
 
 A. B., Executor, &c. 
 
 G. Foe a eeisstje, (by the intentok.) 
 
 To the Commissioner of Patents : 
 
 Your petitioner, of , , prays that he may be allowed to 
 
 surrender the letters patent for an improvement in coal-scuttles, granted 
 to him May 16, 1867, whereof he is now sole owner, [or, " whereof 0. D., 
 on whose behalf and with whose assent this application is made, is now 
 sole owner, by assignment,"] and that letters patent may be reissued to 
 him, [or, " the said C. D.,"] for the same invention, upon the annexed 
 amended specification. Accompanying this petition is an abstract of 
 title, duly certified, as required in such cases. 
 
 A. B. 
 
 Assent op assignee to reissue. 
 
 The undersigned, assignee of the entire [or an undivided] interest in 
 the above-mentioned letters patent, hereby assents to the accompanying 
 application. ' 
 
 C. D. 
 
 7. Foe a eeissue, (by assignee.) 
 
 (To be used only when the inventor is dead, or the original patent was 
 issued and assigned prior to July 8, 1870.) 
 
 To the Commissioner of Patents : 
 
 Your petitioners, of the city of , State of , pray that they 
 
 may be allowed to surrender the letters patent for an improvement in 
 coal-scuttles, granted May 16, 1867, to E. F., now deceased, whereof they 
 are now owners, by assignment, of the entire interest, and the letters 
 patent may be reissued to them for the same invention, upon the an- 
 nexed amended specification. Accompanying this petition is an abstract 
 of title, duly certified, as required in such cases. 
 
 A. B. 
 
 C. D. 
 
 8. Foe an extension, (by a patentee.) 
 
 To the Commissioner of Patents : 
 
 Your petitioner, now residing at , , prays that Letters 
 
 Patent No. 12841, for an improvement in steam-engines, granted to him 
 August 17, 1853, may be extended for se^'en years from and after the 
 expiration of the original term. 
 
 A. B. 
 
41 
 9. For an extension, (by an administratoe.) 
 
 To the Commissioner of Patents : 
 
 Your petitioner, A. B., of , , administrator of the estate 
 
 of C. D., deceased, (as by reference to the daly-certifled copy of letters 
 of administration, hereto annexed, will more fully appear,) residing 
 at , , prays that Letters Patent No. 12842, for an improve- 
 ment in stoves, grante'd to said C. D., August 24, 1853, may be extended 
 for seven years from and after the expiration of the original term. 
 
 A. B., Administrator. 
 
 10. For letters patent for a design. 
 
 To the Commissioner of Patents : 
 
 Your petitioner, residing in , , prays that letters patent 
 
 may be granted to him for the term of three and one-hnlf years [or "seven 
 years," or "fourteen years"] for the new and original design set forth 
 in the annexed specification. 
 
 A. B. 
 
 11. For the registration oe a trade-mark. 
 
 To the Commissioner of Patents : 
 
 Your petitioners respectfully represent that the firm of A. B., 0. D. & 
 
 Co. is engaged in the manufacture of woven fabrics at , , 
 
 and at , , and that the said firm is entitled to the exclusive 
 
 use upon the class of goods which they manufacture of the trade-mark 
 described in the annexed statement or specifi.cation, [and accompanying 
 fac-simile.] 
 
 They therefore pray that they may be permitted to obtain protection 
 for such lawful trade-mark under the law in such cases made and pro- 
 vided. 
 
 A. B., C. T>. & CO., 
 By A. B. 
 
 12. For the renewal of an" application. 
 
 To the Commissioner of Patents : 
 
 Your petitioner represents that on May 8, 1868, he filed an applica- 
 tion for letters patent for an improvement in churns, which application 
 was allowed July 7, 1868, but that he failed to make payment of the 
 final fee within the time allowed by law. [Or, " which application has 
 been rejected but has not been abandoned."] He now makes renewed 
 application for letters patent for said invention, and prays that the 
 original specification, oath, drawings, and model may be used as a part 
 of this application. 
 
 A. B. 
 
42 
 
 13. Petition with power oe attoenev. 
 
 To the Commissioner of Patents : 
 
 Your petitioner, a resident of the city of , State of , prays 
 
 that letters patent may be granted to him for the invention set forth in 
 the annexed specification; and he hereby appoints 0. D., of the city 
 
 of , State of , his attorney, with full power of substitution 
 
 and revocation, to prosecute this application, to make alterations and 
 amendments therein, to receive the patent, and to transact all business 
 in the Patent OfiQce connected therewith. 
 
 A. B. 
 
 li. Power of attorney. 
 
 If the power of attorney be given at any time other than that of mak- 
 ing application for patent, it will be in substantially the following form : 
 
 To the Commissioner of Patents : 
 
 The undersigned having, on or about the 20th day of July, 1859, made 
 application for letters patent for an improvement in a horse-power, hereby 
 
 appoints C. D., of the city of , State of , his attorney, with 
 
 full power of substitution and revocation, to prosecute said application, 
 to make alterations and amendments therein, to receive the patent, and 
 to transact all business in the Patent Office connected therewith. 
 
 A. B. 
 
 Signed at , and State of , this day of , 18—. 
 
 15. Eevocation op power op attorney. 
 
 The undersigned having, on or about the 26th day of December, 1867, 
 appointed C. D., of the city and State of , his attorney, to prose- 
 cute an application for letters patent, made on or about the 1st day of 
 June, 1868, for an improvement in the running-gear of wagons, hereby 
 revokes the power of attorney then given. 
 
 Signed at , , this 21st day of July, 1869. 
 
 A. B. 
 
 SPECIFICATION. 
 
 16. For a machine. 
 
 Specipication describing a saw-toothing machine, invented by A. B., 
 of , State of . 
 
 The object of my invention is to rapidly form on the blade of a handsaw, 
 teeth gradually decreasing in size from the broad to the narrow end of 
 the blade, by the combination in a saw-toothing machine of a tapering 
 barrel, E, and a chain or its equivalent, with rollers, a a\ for feeding, or 
 -with a slide for carrying the blade A, as shown in the perspective view. 
 Fig. 1, of the accompanying drawing. 
 

 JjiAjerttw) 
 
 ^if ^f if if * 
 
 AM. PHOTO-L rmOGRAPHIC CO. N. K ( OSSOff JV£S PROCESS ' 
 
43 
 
 The machine is illustrated more iu detail in. the plan view, Fig. 3, and 
 in the vertical section, Fig. 2, in which it has not been deemed necessary 
 to show the driving mechanism. The blade is held by and between the 
 two upper rollers, a a?-, (the latter being a feed-roller,) and two lower 
 rollers, b ¥, and is made to traverse in the direction of the arrow, at a 
 gradually decreasing speed, by causing a barrel, D, to unwind a chain 
 or its equivalent from a tapering barrel, B, on the shaft B. The several 
 shafts have their bearings in a simple frame, H, the front portion h of 
 the latter forming a table, which, in conjunction with the lower rollers, 
 supports the blade, as the latter is caused to traverse with its edges in 
 . contact with the adjustable guides y y, on the frame. In this table is a 
 fi.xed die or anvil, /, on which the blade bears, and in which is a triangular 
 notch, corresponding in shape to a punch, e, on a rapidly revolving 
 disk, G. 
 
 As the blade moves at a gradually decreasing speed in the direction 
 of the arrow, the punch will strike triangular pieces from its edge, and 
 the result will be the formation of the desired graduated teeth. 
 
 It will be evident that the driving-barrel D may be tapering, and the 
 barrel E cylindrical, or that both barrels may be tapering, and arranged 
 to feed gradually faster instead of gradually slower, with the same result, 
 and that the blade may be clamped to a guided sliding bed, controlled 
 by a tapering barrel and cord or chain. 
 
 I claim as my invention — 
 
 The combination in a saw-toothing machine, substanti.illy as described, 
 of a tapering barrel and chain, with a roller for feeding the blade. 
 
 Witnesses : 0. D. A. B. 
 
 E. F. 
 
 Note. — The accompanying illustration is furnished to show what the 
 character and general arrangement of a Patent Office drawing should 
 be, and it is given with express reference to what has been said relative 
 to the drawing for the Official Gazette. But it must be remembered 
 that, in consequence of the reduction necessary to make it fit the page, 
 the character of the work itself is not that which an original drawing 
 on a sheet 10 by 15 inches should possess. All the shaded parts in such 
 a drawing should be much more open, the spaces between the lines 
 being fully twice as large, so that when the same is reduced and photo- 
 lithographed the result may be clear and satisfactory. 
 
 17. Foe a process. 
 
 Specipication describing an improved process of separating smut and 
 
 other impurities from wheat, invented by , of , 
 
 county of , and State of , and , of , 
 
 county of , and State of . 
 
 This invention relates to that class of processes employed for removing 
 
 "smut" and other impurities mixed with and adhering to grain; and it 
 
44 
 
 consists in mixing " uewly-slaked " lime, while yet warm, with the grain 
 before it is passed through the smat-mill. 
 
 In carrying out our invention, take of lime, newly-slaked and while 
 yet warm, one and a half pounds to each one hun dred pounds of wheat. 
 Mix the lime well with the wheat, let it stand one hour, then pass it 
 through a smut-mill in the usual way, and it will be found that all the 
 lime, smut, dirt, and other impurities attached to the wheat, of every 
 kind, and which no smut-mill, without my liming process, will fully 
 separate, will be entirely removed, and the flour will be as white and as 
 sweet as though made from the best of wheat. 
 
 We are aware that lime has before been used for the purpose of clean- 
 ing wheat, being first mixed with the grain as above jiroposed, and the 
 whole being then passed through a smut-mill ; but in all previous pro- 
 cesses, so far as we are aware, the lime has beeu used in a cold state, 
 and for this reason they have proved ineffectual. We propose to take 
 lime newly slaked and while yet warm. 
 
 We claim as our invention the process of cleaning wheat by mixing 
 with it lime newly slaked and warm before passing it through a smut-mill, 
 so as to cleanse the wheat from all impurities, substantially as described. 
 
 A. B. 
 C. D. 
 
 Witnesses: E. F. 
 G. H. 
 
 18. Foe a composition of matter. 
 
 Specification describing a certain compound, called "wool-oil,"iu vented 
 
 by A. B., deceased, late of , in the county of , and State 
 
 of , to be used instead of lai'd, rape-seed, or other oils, in the 
 
 manufacture of wool. 
 
 This invention relates to that class of compounds used to lubricate 
 wool in the process of manufacture ; and it consists in a composition 
 formed by mixing any one or more of the oils ordinarly used in manu- 
 facturing wool, such as olive lard, or rape-seed oil, with a solution of au 
 oil-soap. 
 
 To prepare the wool-oil, take a quantity of oil-soap of any kind, pro- 
 vided the quality be good, and dissolve the same in hot water, say about 
 thirty pounds of oil-soap to thirty gallons of water, or a sufficient quan- 
 tity of soap to saturate the water. Then take equal parts, by measure, 
 of olive, lard,, rape-seed, or any other kind of oil which can be used on 
 wool in the process of its manufacture, and mix with it the preparation 
 aforesaid, to wit, the soap solution, which, after such mixture, is ready 
 to be used on the wool with as beneficial an effect as if pure oil only had 
 been used. This wool-oil will not decompose by age, because the oil of 
 soap neutralizes the stearine in the oil; hence there is nothing to decom- 
 pose. And for the same reason spontaneous combustion cannot be pro- 
 duced. 
 
45 
 
 1 claim, as the invention of the said A. B., a compound consisting of 
 an oil or oils, ordinarily used iu the lubrication of wool, in combination 
 with a solution of an oilsoap, substantially as and for the purpose speci- 
 fied. 
 
 C. D., 
 
 Administrator. 
 
 Witnesses : E. F. 
 G. H. 
 
 11). Foe a design. 
 
 Specification describing a design for carpets invented by A. B., 
 of , iu the county of , and State of . 
 
 The nature of my design is fully represented in the accompanying 
 photographic illustration, to which reference is made. 
 
 A represents a portion of the body of the carpet and B a portion of 
 the border. The body may be ornamented with any figures that may 
 be selected ; but the border consists of three parallel stripes, the middle 
 one wide, and the other two narrow. Along the middle stripe of the bor- 
 der run two angular bars, crossing each other, and intertwining, as shown, 
 while the narrow stripes are ornamented with rows of spots arranged in 
 groups of three; so as to form triangles. 
 
 I prefer to make the middle stripe white and the side stripes red, while 
 the intertwining bars are of gold and green ; but I do not consider the 
 colors selected to be an essential element in my design. 
 
 I am aware that carpet-borders composed of a wide central stripe and 
 two narrow side stripes are not new, and I do not claim them. The 
 distinctive character of my design is found in the figures, which are 
 wrought into a border thus composed of stripes. 
 
 What I claim as my invention is a design for a carpet in which the 
 border is composed of stripes ornamented substantially in the manner 
 above described. 
 
 20. For a trade-makk. 
 
 Specification describing a trade-mark for cotton sheetings, used 
 
 by , of , . 
 
 Our trademark consists of the words and letters "S. N. & Co.'s 
 Buckeye Sheetings." These have generally been arranged as shown in 
 the accompanying drawing: above and below the figure of a man repre- 
 sented as ascending the side of a mountain and carrying a banner, upon 
 which is inscribed the word "Buckeye;" and the whole has been inclosed 
 within an ornamental border, substantially like that shown in the draw- 
 ing. But the figure of the man with the banner may be omitted, or some 
 other device substituted for it, and the border may be changed at pleas- ' 
 ure, or omitted altogether, without materially changing the character of 
 our trade-mark, the two essential features of which are the letters "S. 
 N. & Oo.'s" and the word "Buckeye." 
 
46 
 
 This trade-mark we hg,ve used in our business for ten years last past. 
 
 The particular goods upon which we have used it are made of cotton, 
 
 and known as "sheetings;" and we have been accustomed to print it in 
 
 blue ink upon the outside of each piece of the manufactured goods. 
 
 We have also printed it upon labels, which have afterward been pasted 
 
 upon the separate pieces of sheetings and also placed upon the outside 
 
 of the cases in which the goods have been packed. 
 
 S. N. & CO., 
 
 ByS. 
 
 ^yitnesses : A. B. 
 
 CD. 
 
 21. Amendment. 
 
 Washington, D. C, July 20, 1869. 
 To the Commissioner of Patents : 
 
 In the matter of my application for letters patent for an improvement 
 in wagon-brakes, I hereby amend my specification by striking out all 
 between the ninth and twentieth lines, inclusive, on page 3 ; by inserting 
 the words ^'■connected zcith" after the word ^^and" in the first line of the 
 second claim, and by striking out the third claim and substituting there- 
 for the following : 
 
 3. The combination of the self acting brake C, pin A, and slotted 
 flanges D, substantially as described, and for the purposes set forth. 
 
 A. B., 
 By 0. D., 
 His Attorney in fact. 
 
 OATHS. 
 
 22. By a sole inventor. 
 (To follow specification.) 
 
 State of , County of , ss : 
 
 A. B., the above-named petitioner, being duly sworn, (or affirmed,) 
 deposes and says that he verily believes himself to be the original and 
 first inventor of the improvement in seed-drills described and claimed 
 in the foregoing specification; that he does not know and does not 
 believe that the same was ever before known or used ; and that he is a 
 
 citizen of , and a resident of . 
 
 A. B. 
 
 Sworn to and subscribed before me this 13th day of March, 1869. 
 
 C. D., 
 Justice of the Peace. 
 
 [If the ai^plicant be an alien, the sentence "and that he is a citizen of 
 the United States" will be omitted, and in lieu thereof will be substi- 
 tuted " and that he is a citizen of the Eepublic of Mexico," or, " and that 
 he is a subject of the King of Italy," or, " of the Queen of Great Britain," 
 or as the case may be. 
 
47 
 
 If the applicants claim to be joint inventors,, the oath will read " that 
 they verily believe themselves to be the original, first, and joint invent- 
 ors," &c. 
 
 If the inventor be dead, the oath will be taken by the administrator 
 or executor, and will declare his belief that the party named as inventor 
 was the original and first inventor.] 
 
 23. By an applicant for a reissue, (inventor.) 
 
 State of , City and County of , ss : 
 
 A. B., the above-named petitioner, being duly sworn, (or affirmed,) 
 deposes and says that he verily believes that, by reason of an insufficient 
 or defective specification, his aforesaid letters patent are inoperative or 
 invalid; that the said error has arisen from inadvertence, accident, or 
 mistake, and without any fraudulent or deceptive intention, to the best 
 of his knowledge and belief ; that he is the sole owner of said letters 
 patent ; [or, " that E. F. is the sole owner of said letters patent, and 
 that this application is made on the behalf and with the consent of said 
 
 E. F. ;"] and that he verily believes himself to be the first and original 
 inventor of the improvement set forth and claimed in this amended 
 specification. 
 
 A. B. 
 Sworn to and subscribed before me this 26th day of July, 1869. 
 
 C. D., 
 Notary Public. 
 [Notarial seal.] 
 
 2-1. By an applicant for a reissue, (assignee.) 
 
 (To be used only when the inventor is dead or when the pntent was 
 issued and assigned prior to July 8, 1870.) 
 
 Si'ATE of , County of , ss: 
 
 A. B. and C. D., the above-named petitioners, being duly sworu, (or 
 affirmed,) depose and say that they verily believe that, by reason of an 
 insufficient specification, the aforesaid letters patent granted to E. F. 
 are inoperative ; that the said error has arisen from inadvertence, acci- 
 dent or mistake, and without any fraudulent or deceptive intention, to 
 the best of their knowledge and belief; that the entire title to said let- 
 ters patent is vested in them ; and that they verily believe the said E. 
 
 F. to be the first and original inventor of the invention set forth and 
 claimed in the foregoing amended specification; and that the said E. F. 
 is now deceased. 
 
 A. B. 
 0. D. 
 Sworn to and subscribed befoi'e me this 14th day of November, 1869. 
 
 A. B., 
 Justice of the Peace. 
 
48 
 25. By an applicant for extension, (patentee.) 
 
 State op , County of , ss : 
 
 A. B., the above-named applicant, being duly sworn, (or affirmed,) 
 deposes and says that the foregoing statement and account by him 
 signed are correct and true in all respects and particulars, to the best 
 of his knowledge and belief. 
 
 A. B. 
 Sworn to and subscribed before me this 1st day of November, A. D. 
 1868. 
 
 0. D., 
 Justice of the Peace. 
 
 26. By an applicant fob an extension, (executor.) 
 
 State op , County of , ss : 
 
 A. B., executor of the last will and testament of Simon Newcome, 
 deceased, being duly sworn, (or affirmed,) deposes and says that the 
 foregoing statement and account by him subscribed are correct and true 
 in all respects and particulars, to the best of his information, knowledge, 
 and belief. 
 
 A. B., 
 Executor, dec. 
 Sworn to aud subscribed before me this 20th day of May, 1809. 
 
 C. D., 
 Justice of the Peace. 
 
 27. Supplemental oath to accompany a new or an enlarged 
 
 CLAIM. 
 
 State of , County of , ss : 
 
 A. B., whose application for letters patent for an improvement in seed- 
 drills w^as filed in the United States Patent Office on or about the 15th 
 day of March, 1869, being duly sworn, (or affirmed,) deposes and says 
 that, in addition to the claims originally made, he verily believes himself 
 to be the original and first inventor of the improvement as described and 
 claimed in the foregoing amendment, and that he does not know, and 
 does not believe, that the same was ever before known or used. 
 
 A. B. 
 Sworn to and subscribed before me this 11th day of July, 1870. 
 
 C. D., 
 Justice of the Peace. 
 
 28. Oath as to the loss op letters patent. 
 
 State op , County of , ss .- 
 
 A. B., of said county, being duly sworn, (or affirmed,) doth depose 
 and say that the Letters Patent No. 12213, granted to him, and bearing 
 
49 
 
 date ou the 9th day of January, A. D. 1855, have been either lost or de- 
 stroyed ; that he has made diligent search for the said letters patent in 
 all places where the same would probably be found, if existing, and 
 that he has not been able to find tliem. , 
 
 A. B. 
 Subscribed and sworn to before me this 5th day of October, 1868. 
 
 C. D., 
 Justice of the Peace. 
 
 29. Oath of administratok as to the loss op letters patent. 
 
 State op , County of , ss : 
 
 A. B., of said county, being duly sworn, doth depose and say that he 
 is administrator of the estate of E. F., deceased, late of Boston, in said 
 county 5 that the Letters Patent No. 121119, granted to said E. P., and 
 bearing date on the 9th day of January, A. D. 1855, have been lost 
 or destroyed, as he verily believes ; that he has made diligent search 
 for the said letters patent in all places where the same would probably 
 be found, if existing, and especially among the papers of the. decedent, 
 and that he has not been able to find said letters patent. 
 
 A. B., 
 Administrator, &c. 
 Subscribed and sworn to before me this 5th day of October, 1868. 
 
 CD., 
 Justice of the Peace. 
 
 30. Oath op applicant for registration op a trade-mark. 
 
 State op , County of , ss : 
 
 A. B., being [duly sworn, deposes and says that he is a member of 
 the firm of A. B., 0. D. & Co., above named ; that said firm has the 
 right to the use of the trade-mark described in the foregoing specifica- 
 tion, and that no other person, firm, or corporation has the right to such 
 use, either in the identical form or having such near resemblance 
 thereto as might be calculated to deceive ; and that the description 
 and facsimile presented for record are true copies of the trade-mark 
 sought to be protected, as he verily believes, and that he resides in 
 
 , and all the other members of the firm reside at , in the 
 
 State of ; and tiiat they are all domiciled in , and are 
 
 citizens of . 
 
 A. B. 
 Sworn to and subscribed before me this 15th day of July, 1870. 
 
 E. P., 
 Justice of the Peace. 
 4 R p 
 
50 
 
 APPEALS. 
 31.. Feom the examinee to the examinees-in- chief. 
 
 To the Commissioner of Patents : 
 
 SiE : I hereby appeal to the examiners-in-chief from the decision of 
 the principal examiner in the matter of my application for letters patent 
 for an improvement in -wagon-brakes, which, on the 20th day of July, 
 1869, was rejected the second time. The following are assigned for rea- 
 sons of appeal : (Here follow the reasons.) 
 
 A. B. 
 
 31ffl. Feom the examinee of teade-maeks to the Commissionee. 
 
 To the Commissioner of Patents ; 
 
 SiE : I hereby appeal to you in person from the decision of the exam- 
 iner of trade-marks, dated November lo, 1872, in the matter of my appli- 
 cation for the registration of a trade-mark for cigars. The following are 
 the reasons assigned : (Here follow the reasons.) 
 
 32. FROM THE examinee IN CHAEGE OF INTEEFEEENCES TO THE 
 EXAMINEES-IN-CHIEF. 
 
 To the Commissioner of Patents : 
 
 SiE : I hereby appeal to the examiners-in-chief from the decision of 
 the principal examineriu charge, in the matter of the interference between 
 my application for letters patentforimprovement in sewing-machines and 
 the letters patent of A. B., in which priority of invention was awarded to 
 said A. B. The following are assigned for reasons of appeal : (Here fol- 
 low the reasons.) 
 
 0. D. 
 
 33. Feom the examinee sin- chief to the Commissionee. 
 
 To the Commissioner of Patents : 
 
 SiE: We hereby appeal to the Commissioner in person from the de- 
 cision of the examiners-in-chief, in the matter of our application for the 
 reissue of letters patent for an improvement in cotton-presses, granted- 
 to A. B., May 18, 1865. The following are assigned for reasons of ap- 
 peal : (Here follow the reasons.) 
 
 CD. 
 
 E. F. 
 
 34. Feom the Commissionee to the Sxjpeeme Couet of the 
 DisTEiCT OF Columbia. 
 
 Washington, D. C, July 20, 1871. 
 To the Supreme Court of the District of Columbia, in banc : 
 The petition of A. B., of , in the county of , and 
 
 -, respectfully showeth : That he has heretofore invented a new and 
 
51 
 
 useful improvement in velocipedes ; that on or about the 1st day of May, 
 1870, he applied to the Patent Office of the United States for a patent for 
 the same, [or for the reissue of a patent granted therefor under date of 
 June 10, 1862,] and complied with the requirements of the several acts 
 of Congress, and with the rules of the Patent Office prescribed in such 
 cases ; that his said application was rejected by the Commissioner of 
 Patents on appeal to him on or about June 20, 1871 ; that he has filed 
 in said office due notice to the Commissioner of Patents of this his ap- 
 peal, accompanied with the reasons of appeal ; and that the Commis- 
 sioner has furnished him with complete copies of all the original papers 
 and evidence in the case, all of which, together with a copy of the reasons 
 of appeal, accompany this petition, and are to be taken as a part 
 hereof. 
 
 And the said A. B. prays that his said appeal may be heard and 
 determined by your honorable court at such early time as may be ap- 
 pointed for that purpose ; and that the Commissioner of Patents may 
 be duly notified of the same, and directed in what manner to give notice 
 thereof to the parties interested. 
 
 A.B. 
 
 To the Commissioner of Patents : 
 
 A. B., of , in the county of , and State of , hereby 
 
 gives notice that he has appealed from your decision, rendered on or 
 about the 20th day of June, 1871, rejecting his application for a patent 
 [or for a reissue of a patent granted to him June 10, 1862] for an im- 
 provement in velocipedes ; and of this you are respectfully requested 
 to take notice. 
 
 And the said A. B. assigns the following reasons for appealing from 
 the said decision of the Commissioner of Patents, viz: 
 
 (Here follow reasons, which should be full and explicit, and consti- 
 tute a brfef of the appellant's argument.) 
 
 A.B. 
 
 35. Rules of thk Sxipbeme Court in appeals iijom the Com- 
 missioner OF Patents, adopted ZSTovembee 30, 1870. 
 
 1. The appellant's pfitition shall be addressed to the court, and shall be 
 substantially as follows : 
 " To the Supreme Court of the District of Columhia,in heme, , 187- : 
 
 " The petition of , a citizen of , in the [State, Territory, 
 
 District] of , respectfully shows as follows : 
 
 " a. About the day of , 18 — , I invented [describe the subject of 
 
 the desired ^patent in the identical loords of the application to the Patent 
 Office.] 
 
 " b. On the day of , 18 — , in the manner prescribed by law, 
 
 I presented my application to the Patent Office, praying that a patent 
 be issued to me for said invention. 
 
52 
 
 " c. Such proceedings were had in said Ofi&ce, upon said application, 
 
 that, on the day of . 18 — , it was rejected by the Commissioner 
 
 of Patents. 
 
 " d. I thereupon appealed to this court, and gave notice thereof to 
 the Commissioner and filed in his Office the following reasons for said 
 appeal : 
 
 " e. The Commissioner of Patents has furnished me a complete copy of 
 all the proceedings in his OiiBce upon my said application, which copy 
 has been filed herewith, and is to be taken as part hereof. 
 
 "/. And thereupon I pray that the court do revise and reverse said 
 decision, to the end that justice may be done in the premises. 
 
 2. This petition shall be filed in the clerk's office of this court ; and as 
 soon as the petitioner has made the deposit required by law at the com- 
 mencement of suits in this court, or said deposit has been dispensed with, 
 the clerk shall enter the case in a docket to be provided by him for the 
 purpose, and in which a brief of said filing and of all subsequent pro- 
 ceedings in the case shall be entered as and when they successively occur, 
 down to and including the final decision. 
 
 3. The clerk shall provide a minute-book of his office, in which he 
 shall record every order, rule, judgment, or decree of the court in each 
 case, in the order of time in which said proceedings occur ; and of this 
 book there shall be two alphabetical indexes, one showing the name 
 of the party applying for the patent, and the other designating the 
 invention by its subject matter or name. 
 
 4. The cases in the docket of causes shall be successively numbered 
 from No. 1 onward, and each case shall also be designated by the num- 
 ber assigned to it on the records of the Patent Office. 
 
 o. This docket shall be called for the trial of the cases thereon on 
 the first day of each session of this court in general term, provided the 
 petition has been filed ten days before the commencement of the term. 
 
 6. The opinions of the court, when written, shall be kept by the clerk 
 in the order of their delivery in a temporary book-file, indexed ; and 
 when so many have been delivered as will make a volume of conven- 
 ient size he shall cause them to be bound. , 
 
 7. The clerk shall furnish to any applicant a copy of any paper in 
 any of said appeals on payment of the lawful fees. 
 
 8. Hearings of said appeals shall be subject to the rules of the court 
 provided for other causes therein. 
 
 9. When the testimony of the Commissioner, or of any examiner, 
 touching the principles of invention in question shall be deemed neces- 
 sary, it shall be taken orally in open court, unless otherwise ordered by 
 the court; And, in such case, the court may order it to be reduced to 
 writing, and filed or entered on its minutes, if it think proper. 
 
 10. The final judgment or order of the court shall not recite any of the 
 facts made to appear in the case, but shall be to the following effect: 
 
53 
 
 " This appeal having beea heard upon the record from the Patent 
 OfQce, [and. upon the testimony of the Commissioner of Patents,] [of one 
 of the examiners,] [touching the principles of the invention,] and having 
 been argued by [counsel for]' the petitioner and [for] the Commissioner: 
 
 "It is thereupon ordered and adjudged that the [petition be dis- 
 missed] [Commissioner do issue to the petitioner a patent,] [as prayed,] 
 [granting the petitioner {so and so.)] 
 
 "And -that the clerk of this court transmit to the Commissioner of 
 Patents a copy of this decree, duly authenticated." 
 
 36. Disclaimer. 
 
 ' To the Commissioner of Patents : 
 
 Your petitioner, A. B., of , county of , and State of 
 
 — , represents that he has, by graiits duly recorded in the United 
 
 States Patent Office, (liber — , p. — ,) become the owner of an exclusive 
 right within and for the several States of (Maine, New Hampshire, and 
 Vermont,) to make, use, and vend to others to be used, a certain im- 
 proved mechanical movement, for which letters patent of the United 
 
 States were granted to C. D., of , in the county of , and 
 
 State of , April 1, 1869 ; that he has reason to believe that, 
 
 through inadvertence, accident, or mistake, the specification and claim 
 of said letters patent are too broad, including that of which said 
 patentee was not the first inventor. Your petitioner, therefore, hereby 
 enters his disclaimer to that part of the claim in said specification which 
 is in the following words, to wit : 
 
 " I also claim the sleeves AB, having each a friction cam, C, and con- 
 nected, respectively, by means of chains or cords K L and M N, with an 
 oscillatory lever, to operate substantially as herein shown and described.'' 
 
 A. B. 
 
 Witness : 
 0. D. 
 
 37. Cateat. 
 
 The petition of A. B., of , in the county of , and State of 
 
 , respectfully represents : 
 
 That he has made certain improvements in velocipedes, and that he 
 is now engaged in making experiments for the purpose of perfecting the 
 same, preparatory to applying for letters patent therefor. He therefore 
 prays that the subjoined description of his invention may be filed as a 
 caveat in the confidential archives of the Patent OfSce. 
 
 A. B, 
 
 Specification. 
 
 The following is a description of my newly-invented velocipede, which 
 is as full, clear, and exact as I am able at this time to give, reference 
 being had to the dxawing hereto annexed. 
 
54 
 
 This invention relates to that class of velocipedes in which there are 
 two wheels connected by a beam forming a saddle for the rider, the feet 
 being applied to cranks that revolve the front wheel. 
 
 The object of my invention is to render it unnecessary to turn the 
 front wheel so mucli as heretofore, and at the same time to facilitate the 
 turning of sharp curves. This I accomplish by fitting the front and the 
 hind wheels on vertical pivots, and connecting them by means of a 
 diagonal bar, as shown in the drawing, so that the turning ofthe front 
 wheel also turns the back wheel with a position at an angle with the 
 beams, thereby enabling it easily to turn a curve. 
 ■ In the drawing, A is the front wheel, B the hind wheel, and C the 
 standards extending from the axle of the front wheel to the vertical' 
 pivot a in the beam h, and D is the cross-bar upon the end of a by 
 which the steering is done. The hind wheel B is also fitted with jaws 
 c and a vertical pivot d. 
 
 A. B. 
 
 "Witnesses : 
 C. D. 
 E. ¥. 
 
 [The form of oath will be substantially that provided for original ap- 
 plications, except that, as a caveat can only be filed by a citizen, or an 
 alien who has re.sided for one year last past in the United States, and 
 made oath of his intention to become a citizen, the oath should be 
 modified accordingly.] 
 
 ASSIGNMENTS. 
 
 38. Of an UJN'DIVIDED FRACTIONAL INTEREST IN AN INVENTION BE- 
 FORE THE ISSUE OP LETTERS PATENT. 
 
 In consideration of one dollar, to me paid by C. D., of , I do 
 
 hereby sell and assign to said C. D. an undivided half of all my right, 
 title, and interest in and to a certain invention in plows, as fully set 
 forth and described in the 'specification which I have prepared [if the 
 application has been already made, say "and filed"] preparatory to ob- 
 taining letters patent of the United States therefor. And I do hereby 
 authorize and request the Commissioner of Patents to issue the said 
 letters patent jointly to myself and the said 0. D., our heirs and assigns. 
 
 Witness mj- hand this 16th day of February, 1868. 
 
 A. B. 
 
 39. Op THE ENTIRE INTEREST IN LETTERS PATENT. 
 
 In consideration of five hundred dollars, to me paid by 0. D., of 
 -, I do hereby sell and assign to the said C D. all my right, title. 
 
 and interest in and to the letters patent of the United States No. 41806, 
 for an improvement in locomotive head-lights, granted to me July 30, 
 
55 
 
 1864, the same to be held and enjoyed by the said 0. D. to the full end 
 of the term for which said letters patent are granted, as fully and en*61rely 
 ' as the same would have been held and enjoyed by me if this assignment 
 and sale had not been made. 
 Witness my hand this 10th day of June, 1869. 
 
 A. B. 
 
 40. Of an undivided intbeest in the lettbes patent and exten- 
 sion THBEEOF. 
 
 In consideration of one thousand dollars, to me paid by 0. D., of 
 
 , I xlo hereby sell and assign to the said C. D. one undivided 
 
 fourth part of all my right, title, and interest in and to the letters pat- 
 ent of the United States No. 10485, for an improvement in cooking- 
 stoves, granted to me May 16, 1856 ; the same to be held and enjoyed by 
 the said 0. D. to the full end of the term for which said letters patent are 
 granted, and for the term of any extension thereof, as fully and entirely 
 as the same would have been held and enjoyed by me if this assignment 
 and sale had not been made. 
 
 Witness my hand this 7th day of January, 1869. 
 
 A. B. 
 
 41. Exclusive teekitoeial geant by an assignee. 
 
 In consideration of one thousand dollars, to me paid by 0. D., of 
 
 , I do hereby grant and convey to the said C. D. the exclusive 
 
 right to make, use, and vend within the State of , and in no 
 
 other place or places, the improvement in corn-planters for which let- 
 ters patent of the United States, dated August 15, 1867, were granted 
 to E. P., and by said E. P. assigned to me December 3, 1867, by an 
 assignment duly recorded in Liber X^, p. 416, of the records of the 
 Patent Oflce, the same to be held and enjoyed by the said 0. D. as 
 fully and entirely as the same would have been held and enjoyed by me 
 if this grant had not been made. 
 
 Witness my hand this 19th day of March, 1868. 
 
 A. B. 
 
 42. License— SHOP-EIGHT. 
 
 In consideration of fifty dollars to be paid by the firm of S. J. & Co., 
 
 of , I do hereby license and empower the said S. J. & Co. to 
 
 manufacture, at a single foundery and machine-shop in said , and 
 
 in no other place or places, the improvement in cotton-seed planters, 
 for which letters patent of the United States No. 71846 were granted to 
 me November 13, 1868, and to sell the machines so manufactured through- 
 out the United States, to the full end of the term for which said letters 
 patent are granted. 
 
 Witness my hand this 22d day of April, 1869. 
 
 A. B. 
 
56 
 
 43. License — not EXCLirsrvE— with eoyaltt. 
 
 This agreement, made this 12th day of September, 1868, between A 
 B., party of the first part, and 0. D. & Co., party of the second parf, 
 ■witnesseth, that, whereas letters patent of the United States for an im 
 provement in horse-rakes were granted to the party of the first part 
 dated October 4, 1867 ; and whereas the party of the second part is desir 
 ous of manufacturing horse-rakes containing said patented improvement 
 now, therefore, the parties have agreed as follows: 
 
 I. The party of the first part hereby licenses and empowers the party 
 of the second part to manufacture, subject to the conditions hereinafter 
 
 named, at their factory in -; , and in no other place or places, to the 
 
 end of the term for which said letters patent were granted, horse-rakes, 
 containing the patented improvements, and to sell the same within the 
 United States. 
 
 II. The party of the second part agrees to make full and true returns 
 to the party of the first part, under oath, upon the first days of July and 
 January in each year, of all horse-rakes containing the patented improve- 
 ments manufactured by them. 
 
 III. The party of the second part agrees to pay to the party of the first 
 part five dollars, as a license fee upon every horse-rake manufactured by 
 said party of the second part, containing the patented improvements ; 
 provided that, if the said fee be paid upon the days provided herein for 
 semi-annual returns, or within ten days thereafter, a discount of fifty per 
 cent, shall be made from said fee for prompt payment. 
 
 lY. Upon a failure of the party of the second part to make returns or 
 to make payment of license fees as herein provided, for thirty days after 
 the days herein named, the party of the first part may terminate this 
 license by serving a written notice upon the party of the second part ; 
 but the party of the second part shall not thereby be discharged from any 
 liability to the party of the first part for any licgnse fees due at the time 
 of the service of said notice. 
 
 In witness whereof the parties above named (the said Uniontown 
 Agricultural Works, by its president) have hereunto set their hands the 
 day and year first above written. 
 
 A. B. 
 C. D. & CO. 
 
 44. Teansfbe oe a trade-mark. 
 
 We, A. B. and C. D,, of , partners under the firm-name of B. & 
 
 D., in consideration of five hundred dollars to us paid by E. F. of the 
 same place, do hereby sell, assign, and transfer to the said E. P. and 
 his assigns the exclusive right to use in the manufacture and sale of 
 stoves a certain trade-mark for stoves deposited by us in the United 
 States Patent OflQce, and recorded therein July 15, 1870 ; the same to be 
 held, enjoyed, and used by the said E. F., as fully and entirely as the 
 
57 
 
 same would have been held and enjoyed by us if this grant had not been 
 made. 
 
 Witness our hands this 20th day of July, 1870. 
 
 A. B. 
 C. D. 
 
 EXTENSIONS. 
 
 45. Statement and account. 
 
 In the matter of the application of A. B., of the city, county, and State 
 of New York, executrix of the last will and testament of C. D., de- 
 ceased, for extension of Letters Patent No. 10817, granted to him 
 January 9, 1855, for improvements in mowing-machines. 
 
 To the Commissioner of Patents : 
 
 The applicant respectfully represents that, prior to obtaining the let- 
 ters patent now sought to be extended, the said C. D. was a farmer ; 
 that his attention was called to the subject of mowing-machines by the 
 difl&culty of cutting grass by the machines then in use ; that, after 
 numerous patient and costly experiments, he succeeded in perfecting 
 his invention and in obtaining his patent. He immediately made 
 arrangements to»manufacture the improvement, and for this purpose Sold 
 three-fourths of his farm. He then, with others, built a factory and 
 commenced operations; but, two years afterward,' the establishment 
 was destroyed by fire, without insurance. In the exposure at 
 the fire C. D. contracted a disease which confined him to the 
 house for three years, when he died, leaving applicant, his executrix 
 and widow, with a large family and small means. Nevertheless, appli- 
 cant made every effort to induce manufacturers to iise the improvement, 
 
 and at last succeeded in inducing the firm of E. T. & Co., of , 
 
 to recommence the manufacture of the machines. But after four years 
 the firm failed, being largely in debt to applicant for royalties. After 
 this it became impossible for applicant to do anything with the inven- 
 tion. She wrote to various manufacturers, and made personal appli- 
 cation to others, but found them unwilling to make arrangements to 
 pay royalties, or to use the invention in any way, unless she would sell 
 the patent, including the extension, for a nominal sum. She states, how- 
 ever, that she has at length succeeded in j)erfecting an agreement with 
 
 G. H. & Co., of , conditioned upon the extension, whereby the 
 
 said firm agreed to manufacture the patented machines, and to pay her a 
 royalty of three dollars upon each one made. Aside from the interest 
 so vested in G-. H. & Co., the entire interest in the extension remains 
 vested in her, and she has made no assignment, contract, or agreement 
 of any kind for the sale or assignment of the extended term to any per- 
 son whatsoever. 
 
 The following is believed to be a correct statement of receipts and 
 expenditures, and is as full as it is possible to make it : 
 
58 
 Becei;pts. 
 
 From profits from business, (for particulars of which see 
 
 Schedule A) $1, 236 00 
 
 From royalties from E. F. & C, (for details of which see 
 
 Schedule B) 2, 341 50 
 
 From sale of shop-right to L. M 250 00 
 
 Total receipts 3, 827 50 
 
 IjxpemJttures. 
 Expense of procuring patent 250 00 
 
 ZS^et receipts 3, 577 50 
 
 The invention is exceedingly useful, as will be abundantly proved. 
 The testimony will show that it has been introduced upon 20,000 mow- 
 ing-machines, and has increased the value of said machines not less 
 than three dollars each. It is evident, therefore, that the public have 
 been greatly benefited by the use of this invention ; while the fact that 
 C. D. invested his entire time and means, and finally lost his life in the 
 prosecution of his invention, is respectfully offered as proof that he has . 
 not been adequately remunerated for his time, ingenuity, and expense 
 bestowed upon this invention, and the introduction thereof into use. 
 
 Eespectfully submitted. 
 
 A. B., Executrix. 
 
 [Here follows oath. See form 25.] 
 
 46. Reasons of opposition to an extension, (by individuals.) 
 
 In the matter of the application of A. B. for an extension of letters pat- 
 ent for improvements in sewing-machines, No. 12213, dated May 15, 
 1855. 
 
 To the Commissioner of Patents : 
 
 We wish to oppose the ai)plication above referred to, for the following 
 reasons, viz : 
 
 First. Aj)plicant was not the original and first inventor of the im- 
 provement claimed by him in said letters patent, the same having been 
 fully described in the English patent No 27, of the year 1853. 
 
 Second. If said alleged invention was ever made by applicant, which 
 we deny, it is not useful. 
 
 Third. Said invention is not valuable and important to the public. 
 
 Fourth. Applicant has been adequately remunerated for his time, in- 
 genuity, and expense in originating and perfecting his alleged inven- 
 tion. 
 
 Fifth. Applicant has not used due diligence in introducing his al- 
 leged invention into general use. 
 
59 
 
 Sixth. Applicant has assigned to other parties all interest in the exten- 
 sion; and the extension, if granted, would not be for his benefit. 
 
 (See assignment to 0. U., dated April 1, 1864 ; recorded June 2, 1864, 
 in Liber Ji", page 217.) 
 
 Seventh. The statement and account filed by applicant do not present 
 a true statement of his receipts and expenditures. 
 
 E. F. 
 G. H. 
 I. K, 
 
 DEPOSITIONS. 
 
 47. KOTICE OP TAKING TESTIMONY. 
 
 Boston, Massachusetts, March 29, 1869. 
 
 In the matter of the interference between the application of A. B. for a 
 
 paper-collar machine, and the patent Ko. 85038, granted December 
 
 15, 1868, to C. D., now pending before the Commissioner of Patents. 
 
 Sir : You are hereby notified that on Wednesday, March 31, 1869, at 
 
 the office of E. F., esq., No. 30 Court street, Boston, Massachusetts, at 
 
 nine o'clock in the forenoon, I shall proceed to take the testimony of G. 
 
 H., J. K., and L. M., all of Boston, as witnesses in my behalf. 
 
 The examination will continue from day to day until completed. You 
 are invited to attend and cross-examine. 
 
 A. B., 
 By E. Q., his Attorney. 
 , Providence, Rhode Island. 
 
 Proof of service. 
 
 State op , County of , ss : 
 
 Personally appeared before me, a justice of the peace, the above-named 
 A. B., who, being duly sworn, deposes and says that he served the 
 above notice upon O. P., the attorney of the said C. D., at one o'clock 
 p. m. of the 30th day of March, 1869, by leaving a copy at his office in 
 Providence, Ehode Island, in charge of his partner, E. .S. 
 
 A. B. 
 Sworn to and subscribed before me this 31st day of March, 1869. 
 
 E. F. 
 (Service may be acknowledged by the party upon whom it is made as 
 follows : 
 Service of the above notice acknowledged. 
 
 CD., 
 By E. P., his Attorney.) 
 
 48. Form op deposition. 
 
 Before the Commissioner of Patents, in the matter of the interference 
 between the application of A. B., for a paper-collar machine, and the 
 Letters Patent ISo. 85038, granted December 15, 1868, to C. D, 
 
6U 
 
 Depositions of witnesses examined ou behalf of A. B., pursuant to the 
 annexed notice, at the oiHce of E. F., No. 30 Court street, Boston, 
 Massachusetts, on Wednesday, March 31, 1869. Present, S. T., esq., 
 on behalf of A. B., and V. W., esq., on behalf of 0. D. 
 G. H. (1.*) 
 
 • G. H., being duly sworn, (or affirmed,) doth depose and say, in answer 
 
 to interrogatories proposed to him by S. T., esq., counsel for A. B., as 
 
 follows, to wit : 
 
 Question 1. What is your name, age, residence, and occupation ? 
 Answer 1. My name is G. H.; I am forty-three years of age ; I am a 
 
 manufacturer of paper- collars, and reside in Chelsea, Massachusetts. 
 Question 2, &c. *###*#* ** 
 And in answer to cross-interrogatories proposed to him by V. W., 
 
 esq., counsel for C. D., he saith : 
 Cross-question 1. How long have you known A. B.l 
 
 G. H. 
 
 40. Certificate of officer. 
 
 (To follow deposition.) 
 
 State of , i 
 
 County of ■. i ** ' 
 
 At Boston, in said county, ou the 31st day of March, A. D. 1869, before 
 me personally appeared the above-named G. H., and made oath that the 
 foregoing deposition, by him subscribed, contains the truth, the whole 
 truth, and nothing but the truth. The said deposition is taken at the 
 request of A. B., at the time and place named in the notice hereto at- . 
 tached, to be used upon the hearing of an interference between the 
 claims of the said A. B. and those of 0. D., before the Commissioner of 
 Patents, on the 3d day of May, A. D. 1869. 
 
 The said C. D. was duly notified, as appears by the original notice, 
 hereto annexed, and attended by V. W., esq., his counsel. 
 
 E. P., 
 Justice of the Peace. 
 
 The magistrate shall then append to the deposition the notice under 
 which it was taken, shall seal up the testimony and direct it to the 
 Commissioner of Patents, placing upon the envelope a certificate, in 
 substance as follows : 
 
 I hereby certify that the within deposition of G. H., [if the package 
 contains more than one deposition, give all the names,] relating to the 
 matter of interference between A. B. and C. D., was taken, sealed up, 
 and addressed to the Commissioner of Patents by me this 26th day 
 of April, A. D. 1869. 
 
 E. P., 
 Justice of the Peace. 
 
 " -See Rule 114. 
 
INDEX TO RULES. 
 
 No. of 
 paragraph. 
 
 Abandoumeufc of application by neglect to complete or prosecute it 7, 39, 127 
 
 by filing a formal one * 27 
 
 by non-payment of final fee '. * 38 
 
 may be proved on interference 41, 51 
 
 Administrators. (See Executors.) 
 
 Affidavits to support application to be received only as to practicability 31 
 
 Amendments, when they may be made 31,60 
 
 only on Commissioner's order after second rejection 31 
 
 and recommendation of examiner or board 31 
 
 must introduce nothing new 32 
 
 enlarging claim must be sworn to 11 
 
 not received pending interference '. 60 
 
 Appeals, regulations respecting hearings on them 49 
 
 case reopened after decision only on Commissiouer's order 45 
 
 to examiners-in-chief in ex-parte cases 42-45 
 
 when they may be taken 42, 44 
 
 course of proceeding larescribed 42 
 
 all preliminary questions to be settled first 44 
 
 reasons of appeal to be filed, of what character - 42 
 
 examiner to answer before hearing i 42 
 
 oral hearing, when allowed and how conducted 42, 49 
 
 to what extent the decision may be revised 43 
 
 to examiners-in-chiof in interference cases 48, 55 
 
 reasons of appeal and brief required 48 
 
 to Commissioner on preliminary questions from examiner 44 
 
 from examiner of trade-marks 86 
 
 from examiners-in-ohief, regulations 46, 48 
 
 on motions in contested oases 50 
 
 from Commissioner to Supreme Court of the District of Columbia, reg- 
 ulations to be observed 47 
 
 when to be heard 47 
 
 none in interference cases 48 
 
 Applications, requisites to filing 7 
 
 when application takes date 7 
 
 by whom to be made 8 
 
 in case of reissues 62 
 
 how to be written and signed 9 
 
 alterations in them, how noted 9 
 
 to contain but one invention, unless connected 15 
 
 if more, such to be struck out as applicant elects 16 
 
 may be prosecuted by correspondence or attorney 30 
 
 or by assignee , 30 
 
 abandoned if not completed or prosecuted for two years 7,39,127 
 
 how long considered pending 127 
 
04 
 
 Ko. of 
 paragraph. 
 
 Applications, kept secret while peuding 124 
 
 except as required by other business 128 
 
 when patented or abandoned, information given respecting 
 
 them 125,127 
 
 ■when patented or abandoned, models open for general inspection 126 
 
 specifications and drawings also when called for 126 
 
 may be put in interference when renewed 41, 51 
 
 may be. divided when in interference 61 
 
 upon what conditions 61 
 
 for reissue, what must accompany 62 
 
 for registration of trade-mark 84 
 
 Arguments, oral, when heard, and at what length 42, 49 
 
 not permitted before examiner in extension cases 7fi - 
 
 against extensions from parties not remonstrants 75 
 
 Assignee, patent, when issued to 2, 100 
 
 to prosecute application jointly with inventor, or severally, accord- 
 ing to interest 30 
 
 when to hold correspondence with the Offloe 120 
 
 Assignments, what is requisite to make them valid 98 
 
 of the whole interest or an undivided part thereof 98 
 
 grants of territorial rights 102 
 
 both must be recorded in the Patent OiJSce 103 
 
 patent may then issue to assignee 100 
 
 not unless recorded when final fee is paid 100 
 
 correspondence to be with assignee or his agent 101, 120 
 
 conveyances of rights not exclusive, licenses, &c 104 
 
 need not be recorded 104 
 
 what papers respecting assignments will not be recorded 99 
 
 of patents and trade-marks, when to be recorded 88, 100, 103 
 
 of trade-marks 88 
 
 Attorneys may be employed to prosecute applications 30 
 
 recommendations and suggestions as to employing them 131 
 
 cannot inspect papers without a power 133 
 
 correspondence usually to be with them only 120 
 
 if that is not satisfactory, power to be revoked 121 
 
 appearing for conflicting parties, they are to be notified 123 
 
 may be restricted, or excluded for misconduct 134 
 
 Briefs required in interference cases 48 
 
 Caveat, how tiled and by whom 92 
 
 must embrace but one invention , 95 
 
 how fully it must be described 95 
 
 to be accompanied by drawings when practicable 97 
 
 oath required ; what it must contain 94 
 
 cannot be withdrawn or altered 96 
 
 additional papers restricted to original invention 96 
 
 copies of it will be furnished 96 
 
 may be renewed 93 
 
 notice of conflicting application 92, 93 
 
 counter application to be filed in three months 92 
 
 interference to be declared -. 92 
 
 must be filed, or a copy, if relied on as proof. Sec. 6, 113 
 
 Claim in distinct form must follow specification 12 
 
 not in conflict in interference may be withdrawn 61 
 
63 
 
 No. of 
 paiagi'aph. 
 
 Commissionerj appeals to, from examiners 44-50 
 
 examiners-in-chief 46-48 
 
 examiner of trade-marks 86 
 
 appeals to, on contested motions 50 
 
 appeal from, to the Supreme Court of District of Columbia 47, 48 
 
 Composition of matter, specimens when required 24 
 
 Copies of designs must accompany applications 83 
 
 trade-marks also 87 
 
 will be furnished of papers to be amended 37 
 
 caveat papers to the party 96 
 
 of specifications, drawings, and patents 126 
 
 made on parchment if required ■■ 126 
 
 from works in the library 136 
 
 of what will be furnished in interference cases 61 
 
 testimony in interference and extension cases 118 
 
 orders for, must specify particulars < 107 
 
 Correspondence sufficient for prosecuting applications 30 
 
 regulations for conducting it , 119-130 
 
 must be addressed to the Commissioner of Patents 119 
 
 a separate letter required for each distinct matter 119 
 
 Office will act only on written communications 130 
 
 to be with either party, assignee or attorney only 101, 120 
 
 postage must be prepaid after July 1, 1873 112 
 
 receipt of assignments for record not acknowledged 105 
 
 Date of patent 38 
 
 Depositions, how to be drawn up 114^ 115-ll8 
 
 to be certified by the magistrate, and how Sec. 3, 113 
 
 how to be closed and sent to the Office Sec. 3, 113 
 
 the printing of them required in general 118 
 
 Designs, patents for, and to whom granted 79 
 
 how long to run 80 
 
 proceedings on applications 81 
 
 model, not required, when 82 
 
 if illustrated by photograph or engraving, how mounted 83 
 
 ten extra copies then required '83 
 
 if by drawing, must conform to rules for drawings 83 
 
 except in certain cases i. i,19 
 
 Disclaimers, for what made, and by whom 68 
 
 how prepared, and the effect they have ,. 68 
 
 Drawings to be furnished with application when practicable 18 
 
 new, when required on reissues 22 
 
 must be referred to in the specification 13 
 
 having them prepared by artists advised 23 
 
 three editions to be printed and published by the Office 19 
 
 process by which they are prepared 19 
 
 original drawings must be adapted to the process 19 
 
 quality of paper and ink required a, o, 19 
 
 dimensions and arrangement of figures l),h,19 
 
 artistic character of the work o, d, 19 
 
 rules to be observed <?, 19 
 
 scales e, 19 
 
 reference letters, rules as to /, 19 
 
 title, signatures, and arrangement g, 19 
 
 figure for the Official Gazette h, 19 
 
64: 
 
 No. of 
 paragraph. 
 
 Drawings, to bear no irrelevant figure or inscription *, 19 
 
 these rules to be strictly enforced, and how 20 
 
 exceptions as to designs and trade-marks i, 19 
 
 specimen drawings furnished on request 21 
 
 to be amended on reissue by model only ; exception 64 
 
 Evidence, Office records, and books may be.used on hearing Sec. 6, 113 
 
 notice of using them to be given Sec. 6, 113 
 
 printing of testimony and argument recommended 118 
 
 Examination of applications, in what order pursued 29 
 
 renewed after first rejection, if requested 33 
 
 objections to form to be first considered 29 
 
 of original claim renewed on application for reissue 67 
 
 of papers not permitted to attorney without power 133 
 
 Examiners, appeals from : 42-45,48,86 
 
 Exceptions to testimony, when to be taken 116 
 
 notice to be givei^to Office and adverse party 116 
 
 what will be allowed 116 
 
 Executors and administratof s, when to sign application and oath 8 
 
 when patent shall issue to them 2 
 
 Extensions, when petition must be filed 70 
 
 an application required for each division of patent 69 
 
 cannot be granted after patent has expired 70 
 
 what statements must accompany petition 72 
 
 when they must be furnished 72 
 
 questions to be considered on the hearing .73 
 
 proof respecting them required 73 
 
 opposition, how made and what must accompany it 71 
 
 notice of it, and reasons to be furnished petitioner 71j75 
 
 and filed in the Office 71,75 
 
 testimony in contested cases 74, 78 
 
 notice of taking testimony 74 
 
 time of closing, how determined 77 
 
 how to be served 78 
 
 when ex parte will be received Sec. 4,113 
 
 referred to examiner, and his report 78 
 
 no hearing before him ' ' 78 
 
 hearing 49 
 
 hearing adverse parties who have not filed opposition 75 
 
 have precedence in examination 29 
 
 Fees, tariff of, and charges 107 
 
 to be paid in advance 106 
 
 in what money 110 
 
 to what officials they may be paid 109 
 
 if sent by mail, at the owner's risk < 110 
 
 on appeal to the Supreme Court of the District of Columbia 47 ■ 
 
 final, on grant of patent, when to be paid 108 
 
 consequence of default 108 
 
 Final fee on grant of patent, when to be paid 108 
 
 consquence of default 108 
 
 Foreign patent, effect of on United States patent for same invention 89 
 
 application here should mention it and its date ., 91 
 
 has precedence in order of examination 29 
 
 requisites of oath in such application 90 
 
 Hearings generally 49 
 
65 
 
 No. of 
 paragraph. 
 
 Hearings before examiners-in-cUief on request 42 
 
 before interference examiner 54 
 
 before the Supreme Court of the District of Columbia 47 
 
 Informations furnished on rejections 33-35 
 
 in interferences 61 
 
 not as to pending applications 124 
 
 exception when necessary for other business 128 
 
 as to rejected and abandoned applications 125-127 
 
 not as to merit of inventions or on law points 129 
 
 Inspection of papers restricted after application rejected 122 
 
 Intercourse between the Office and its suitors should be in writing 130, 133 
 
 personal with examiners discouraged ; 133 
 
 Interferences, in what cases declared 51, 52 
 
 only when the subject is found patentable 59 
 
 the claims must be complete for issuing patent 51 
 
 the issue must be clearly defined 51 
 
 may be declared to ascertain abandonment 41-51 
 
 preliminary to be first declared. (See Preliminary Statements). 53 
 
 judgment in default thereof or founded on its contents 53 
 
 further proceedings 53, 54 
 
 notice of interference to be given, and how 56 
 
 presumption in favor of first applicant 57 
 
 order of tailing testimony 57 
 
 appeal to examiners-in-chief and Commissioner 48,55,59 
 
 in what cases dissolved 59 
 
 before whom motion to dissolve is heard 59 
 
 specifications, how far open to inspection 61 
 
 claims not in conflict may be withdrawn, &o 61 
 
 second, on what showing granted 60 
 
 Joint inventors^ what patents they may have 3 
 
 Letters to the Office. (See Correspondence.) 
 
 Library, rules for consulting .' 136 
 
 Licenses under patent need not bo recorded '. 104 
 
 Mistake, moneys paid under, when refunded Ill 
 
 Model, when required, and how to be made 24, 25 
 
 must exhibit every feature claimed 24 
 
 working, desirable 26 
 
 when returned to applicant 27, 28 
 
 may be amended on reissue by drawing only ; exception 64 
 
 of designs, when dispensed with 82 
 
 open to general inspection in patented and abandoned cases 126 
 
 Moneys, how to be paid, and to whom 106,109,110 
 
 in what 110 
 
 paid by mistake, when refunded Ill 
 
 if sent by mail, are at the owner's risk 110 
 
 Motions in contested cases, regulations.. 50 
 
 before whom heard 50 
 
 appeal to Commissioner 50 
 
 to postpone filing preliminary statement 53 
 
 hearing in extension cases 78 
 
 taking testimony in the, same 78 
 
 in interference cases 58 
 
 generally Sec. 5, 113 
 
 5 R P 
 
66 
 
 No. of 
 paragraph. 
 
 Motion to dissolve interference, before whom heard 59 
 
 New trials in interfereDoe cases, on what showing granted 60 
 
 Notice of appeal to Supreme Conrt of District of Columbia 47 
 
 motions in contested cases 50 
 
 interferences 56 
 
 to caveator of conflicting application 92, 93 
 
 opposition to extension and service 71, 75 
 
 taking testimony in extension cases and service 74, 77 
 
 taking testimony generally and service Sec. 1, 113 
 
 what proof of service is required See. 2, 113 
 
 and proof of service to be attached to the deposition Sec. 2, 113 
 
 exceptions to testimony 116 
 
 to conflicting parties who have the same attorney 123 
 
 Oath to application, by whom made and before whom 8, 10, 62 
 
 supplemental to amendment ■ 11 
 
 in extension cases, what required 72 
 
 when invention is patented abroad 90 
 
 for caveat 1 94 
 
 Patents, who may obtain 1-6 
 
 in case the inventor dies -. 2 
 
 in case of joint inventors 3 
 
 to assignee 2, 100 
 
 for what causes granted or refused 4-6 
 
 proceedings to obtain 7-37 
 
 for inventions patented abroad 89 
 
 •withheld for non-payment of final fee 38, 108 
 
 granted on renewed application 39-41, 108 
 
 when dated 38 
 
 reissued, granted for the remainder of the original term 65 
 
 division of, on reissue 66 
 
 for designs. (See Designs.) 
 
 cannot be extended after expiration 69, 70 
 
 returned when reissue is refused 67 
 
 when they expire, in case of foreign patents 89 
 
 Pending oases, what are such 127 
 
 Personal attendance of suitors unnecessary 30 
 
 Preliminary statements 53 
 
 what they should contain, and how be prepared 53 
 
 when open to inspection 53 
 
 j udgment for default thereof or founded thereon • . 53 
 
 proof precl uded of earlier invention than they claim 53 
 
 not evidence for the signer 53 
 
 motion to postpone time for filing ; 53 
 
 Records of Office and books in library maybe used as evidence Sec. 6, 113 
 
 notice of intent to use them to be given Sec. 6, 113 
 
 Ke-examination of applications 33 
 
 Reference letters in drawing ; directions f,19 
 
 References, specific, to be furnished if demanded 34 
 
 copies of, to be furnished if requested 34 
 
 if rejected cases, all needful information given 35 
 
 Rehearing of interferences, on what showing granted 60 
 
 Reissues, to whom granted, and in what cases 63 
 
 when the inventor or assignee must sign application 62 
 
67 
 
 ITo. of 
 paragraph. 
 
 Reissues, what must accompany the petition 63 
 
 the original patent must be surrendered 67 
 
 loss of original patent must be shown, and a copy furnished 67 
 
 patent maybe returned if any claim is refused 67 
 
 ■what may be embraced 64 
 
 no new matter to be introduced into speoificatiou u 64 
 
 drawings and model to be amended only by each other ; exceptions 64 
 
 take precedence in order of examination 29, 65 
 
 original claims subject to re-examination 67 
 
 may be in several divisions 66 
 
 no division to be issued till all are decided 66 
 
 ■when the reissued patents expire 65 
 
 Rejected and withdrawn cases, howrenewed 39-41 
 
 Rejection of application, applicant to be notified 33, 34 
 
 Service of notices 50, 71, 75, Sees. 1, 2, 113 
 
 Signatures to petition and specification 8, 9, 17 
 
 drawings ?, 19 
 
 Specifications, what is required in them 12-17 
 
 must point out new improvements specially 14 
 
 and distinguish between what is new and old 14 
 
 must be followed by a distinct claim 12 
 
 how signed and witnessed 17 
 
 must contain but one invention, unless connected :. 15 
 
 if more, such to be struck out as applicant elects 16 
 
 to be amended and revised as examiner rec[uires 36 
 
 will not be returned for that purpose 37 
 
 copies will be furnished 37 
 
 each division on a reissue to have a distinct one 66 
 
 for a design, requisites 81 
 
 for a ttade-niark, requisites 84 
 
 aid of counsel in preparing them recommended 131 
 
 Specimen drawings furnished on request 21 
 
 Specimens of compositions when required 24 
 
 Subpcenas for witnesses to be issued by clerks of United States courts 117 
 
 Substitution of attorney made only by one expressly authorized 132 
 
 Supreme Court of tlie District of Columbia, appeals to 47 
 
 how to institute and prosecute appeals to 47 
 
 appeals to do not lie in interference cases 48 
 
 Testimony in interference cases, in what order to be taken 57 
 
 postponement of taking, how obtained 58 
 
 in extension cases, what is required 73 
 
 when to betaken, and by whom 74, 76 
 
 when ex-parte depositions may be used Sec. 4, 113 
 
 notice of taking, and service 77 
 
 closing the same, and postponements 78 
 
 in general, rules for taking 113 
 
 -what notice to be given of taking, and how served Sec. 1, 113 
 
 what proof of service required Sec. 2, 113 
 
 must be attached to the deposition *.. Sec. 2,113 
 
 depositions to be certified by magistrate, and how Sec. 3, 113 
 
 bow to be closed and forwarded Sec. 3, 113 
 
 rules for drawing them up 114, 115 
 
 if prevented from being taken, proceedings for relief Sec. 5,113 
 
 caveat must be filed, if relied on, or a copy Sec. 6,113 
 
68 
 
 Ko. of 
 paragraph. 
 
 Testimouy, records of the Office and booksiuthe library made evidence.. .. Sec. 6,113 
 
 notice must be given previously Sec. 6, 113 
 
 depositions not pursuant to the rules inadmissible 116 
 
 exceptions to depositions, when allowed 116 
 
 ■when they must be taken 116 
 
 notice of them to be given immediately 116 
 
 when open to inspection, and copies furnished 118 
 
 printing of them required in general 118 
 
 attendance of witnesses, how secured 117 
 
 Trade-marks, who may obtain exclusive titTe to 84 
 
 what he must do to obtain it 84 
 
 how long the right will endure H5 
 
 characteristics essential to their validity 86 
 
 may be illustrated by photographs, &c 87 
 
 ten extra copies required in such case 87 
 
 to follow the same rules as in design cases 87 
 
 certain exceptions Sec. i, 19 
 
 assignment and fees 88 
 
 when to be recorded 88 
 
 Withdrawing papers not allowed 37,122 
 
 Withdrawn and rejected cases not renewed 39, 41 
 
 Witnesses, their attendance how secured 117 
 
INDEX TO FORMS. 
 
 Form. 
 
 Petition, by a sole inventor 1 
 
 by joint inventors 2 
 
 by an inventor for liimself and an assignee 3 
 
 by an administrator 4 
 
 by an executor 5 
 
 for a reissue, (by an inventor, for bimself or an assignee) 6 
 
 (by assignees) 7 
 
 for au extension, (by a patentee) 8 
 
 (by an administrator) 9 
 
 for a patent for a design 10 
 
 for registration of a trade-mark 11 
 
 for the renewal of a rejected application 12 
 
 for tbe renewal of a forfeited application 12 
 
 "with power of attorney 13 
 
 Power of attorney 14 
 
 revocation of 15 
 
 Specification, for a machine, (with drawing) , 16 
 
 for a process : 17 
 
 for a composition of matter 18 
 
 for a design 19 
 
 for a trade-mark 20 
 
 amendment of 21 
 
 Oath, by a sole inventor, (citizen of the United States or alien) 22 
 
 by an applicant for reissue, (inventor) 23 
 
 (assignees) 24 
 
 extension, (patentee) 25 
 
 (executor) 26 
 
 supplemental, to accompany a new or enlarged claim 27 
 
 to the loss of letters patent 28 
 
 by an administrator as to loss of letters patent 29 
 
 by an applicant for the registration of a trade-mark 30 
 
 Appeals from an examiner to examiners-iu-ohief, (ex-parte cases) '. 31 
 
 examiner of trade-marks to Commissioner . , 31a 
 
 (interferences) .'. 32 
 
 examiners-in-chief to Commissioner 33 
 
 Commissioner to Supreme Court of the District of Columbia 34 
 
 rules of the Supreme Court in 35 
 
 Disclaimer , 36 
 
 Caveat 37 
 
 Assignments, entire interest, (before issue of patent) 38 
 
 (in patent) 39 
 
 und ivided interest in patent, in eluding extension 40 
 
 exclusive territorial grant 41 
 
 License, shop-right 42 
 
 with royalty 43 
 
 Trade-mark, transfer of 44 
 
70 
 
 rorm. 
 
 Extensions, statement and account 45 
 
 reasons of opposition, (l)y individuals) 46 
 
 Depositions, notice of taking testimony, and proof of service 47 
 
 form of 48 
 
 certificate of officer j 49 
 
 Tlie following rules have been rewritten or modified in tliis edition : 
 
 Paragraph 
 
 .. 1 
 
 Rule 31 
 
 Rule 58 
 
 Rule 97 
 
 Rule 
 
 .. 2 
 
 33 
 
 59 
 
 98 
 
 
 3 
 
 34 
 
 63 
 
 99 
 
 
 7 
 
 35 
 
 67 
 
 103 
 
 
 9 
 
 36 
 
 70 
 
 105 
 
 
 10 
 
 39 
 
 72 
 
 112 
 
 
 12 
 
 43 
 
 73 
 
 113 
 
 
 15 
 
 44 
 
 78 
 
 116 
 
 
 19 
 
 45 
 
 84 
 
 118 
 
 
 24 
 
 49 
 
 85 
 
 119 
 
 
 26 
 
 51 
 
 86 
 
 120 
 
 
 27 
 
 52 
 
 87 
 
 121 
 
 
 28 
 
 53 
 
 93 
 
 133 
 
 
 29 
 
 57 
 
 96 
 
 136 
 
REGULATIONS 
 
 RELATING TO 
 
 ARMY AND NAVY PENSIONS 
 
 WITH STATUTES 
 
 ISSUED BY 
 
 THE COMMISSIONER OF PENSIONS. 
 
 WASHINGTON: 
 
 GOVERNMENT PRINTING OFFICE. 
 187 I. 
 
Department of Interior, 
 
 Pension Office, y^dy i, 1871. 
 A strict compliance with the full instructions herein, in all applications now 
 pending, or which may hereafter be made, will generally complete a claim, and 
 render further correspondence with the office unnecessary. It is derirable that 
 all the evidence required diould, whenever practicable, accompany the original 
 application. 
 
 J. H. BAKER, 
 Commissio?ter of FensioJis. 
 
CONTENTS. 
 
 Page. 
 Chapter I. 
 
 CLASSES OF PERSONS ENTITLED, WITH RATES, CONDITIONS, AND LIMITATIONS 5 
 
 Chapter II. 
 
 MISCELLANEOUS I.N'STRUCTIONS I3 
 
 Chapter lU. 
 
 EVIDENCE REQUIRED I9 
 
 Chapter IV, 
 
 QUALIFICATIONS OF WITNESSES AND MAGISTRATES 2$ 
 
 Chapter V. 
 
 ARTIFICIAL LIMBS AND COMMUTATION THEREFOR 26 
 
 DECLARATIONS AND OTHER FORMS 27 
 
 LAWS ■. : 55 
 
INSTRUCTIONS. 
 
 Chapter I. 
 
 CLASSES OF PERSONS ENTITLED TO PENSIONS, WITH 
 RATES, CONDITIONS, AND LIMITATIONS. 
 
 Loyalty is essential in all cases. 
 
 SURVIVORS OF WAR OF 1812. 
 
 I. Any person who, hailing been enlisted or drafted into the 
 
 volunteer or militia service in the Array or Navy of the United ^^^'^j.''^j°J^^^°J 
 States, served sixty days in the war of 181 2 with Great Britain, °f f^*"- h, 1871; 
 and was honorably discharged therefrom, or was personally named 
 in any resolution of Congress for any specific service in said war, 
 though for a less period, provided such person is not in receipt of 
 pension amounting to eight dollars per month. 
 
 INVALIDS. 
 
 2. Any person disabled by reason of a wound received, or dis- Basis sufficient 
 ease contracted, in the military or naval service of the United invalid pensions. 
 States, and in the line of duty, who has been honorably discharged 
 therefrom. 
 
 ■\. Any pilot, engineer, sailor, or other person, who, while em- Pilot, engineer, 
 
 ,,, ,,; , sallor,&c.,though 
 
 ployed upon a gunboat or war vessel (other than a transport or not mustered. 
 
 ,.,,-> ^ , TT • 1 r, ■, , , , (See sec. lo, act 
 
 hospital ship) of the United States, though not regularly mus- July 14, 1862.) 
 tered, has been incapacitated for service. 
 
 4. Any person not enhsted in the service of the United ' States Non-enlisted voi- 
 
 . ., . ^ , , . . . . , unteers. (See sec, 
 
 who, while voluntarily serving for the time being with any res- 9. act juiy 4,1864, 
 
 , , . , ... , ^ . •, and sec. II, act of 
 
 ularly organized military or naval force m any engagement with July 27,1868.) 
 rebels or Indians, has been disabled in consequence of wounds 
 received in battle in such temporary service, provided the claim 
 be prosecuted to a successful issue before July 4, 1872. 
 
 5. Any acting assistant or contract surgeon, who, while actu- or^oontlact'lS?- 
 ally performing the duties of an assistant surgeon with any mill- ^^°^^ %.^^\ 
 tary force in the field, or in transitu, has been disabled by any '^^5.) 
 wound received or disease contracted. 
 
 6. Engineers, firemen, and coal-heavers, in the naval service, engineera,°fi?e'- 
 when the disability was incurred subsequent to August 31, 1842. helvers."^ "(S^'e 
 
 7. Where the disability has ceased before the filing of the claim, ijj^is^^.^'^' ^"^' 
 there is no title to pension. ,^^l^j^ S| 
 
 continuance of 
 the disability". 
 
sions. 
 
 Conditions es- g, ^vhere the disability originated subsequent to July 27, 
 to pension where 1868, to entitle to pension, it must have originated in the 
 
 disability origin- ' . . . . . 
 
 ated subsequent Hne of duty J and, if the person was in the military service, 
 (See sec. 2 'of act while actually in the field or on the march: or at some post, fort, 
 
 of said date.) . ■' . . , . . '^ 
 
 or gamson ; or if in the naval service, was at the time borne on 
 the books of some ship, or other vessel of the United States, at 
 sea or in harbor, actually in commission, or was on his way, by 
 direction of competent authority, to the United States, or to some 
 other vessel or naval station. 
 
 Renewal of pen- g. If a pension has terminated by reason of re-enlistment in 
 the miUtary, naval, or marine service of the United States, the 
 pensioner can be restored to the rolls after discharge from service 
 under said enlistment, upon proper application, if his disability 
 still exists. 
 
 Restoration of 10. In accordance with the provisions of the act of February 4, 
 
 pensioners who , ^ ^ ' ^^ 
 
 resided inthe in- 1862, the namcs of all pensioners who resided within the insur- 
 
 surrectionary . . i ,,. 
 
 States. rectionary States during the rebellion were dropped from the pen- 
 
 sion rolls. All of that class will be restored, upon proper applica- 
 tion, with satisfactory evidence of continued loyalty.. Such restor- 
 ation can be claimed only by the pensioner himself 
 
 Where debarred II. No claim filed On Or before July 4, 1864, and not corn- 
 evidence. (See pleted within three years from said date, and none filed after 
 1864.)''"^ " ^''' that date not completed within five years from the time of filing, 
 will be allowed, unless satisfactory evidence as to existence of 
 disability in invalid cases, or as to cause of death in other cases, 
 be furnished by the records of the War Department, 
 
 12. Non-commissioned officers and privates, including all per- 
 
 Eight dollars, sons of like grade, whether in the Army, Navy, or Marine Corps 
 for total disability, eight dollars per month. 
 
 Ten dollars. 13. Passed midshipmen, midshipmen, captains and paymasters' 
 
 clerks, second and third assistant engineers, master's mates, and 
 all warrant officers, ten dollars per month. 
 
 Fifteen dollars. j^. Second Heutenants and enrolling officers in the Army, and 
 first assistant engineers and pilots in the Navy, fifteen dollars per 
 month. 
 
 Seventeen doi- 15. First lieutenants, adjutants, deputy provost marshals, regi- 
 
 Twenty doi-'^^'^'^l quartermasters, assistant surgeons, acting assistant or con- 
 'Se act of A rii ^^^'^^ surgeons, seventeen dollars per month. 
 186*' as^to^ h"^''' ^^' C^2.ptains, provost marshals, chaplains, commissaries, and 
 ^^'°^') assistant quartermasters, in the Army ; and professors of mathe- 
 
 matics, masters, assistant surgeons, assistant paymasters, and 
 chaplains, in the Navy, twenty dollars per month. 
 
 Twenty- five I?- Majors and surgeons in the Army, and lieutenants, sur- 
 geons, chief engineers, and paymasters, (respectively ranking with 
 lieutenants by law,) and passed assistant surgeons, in the Navy, 
 twenty-five dollars per month. , 
 
1 8. Lieuteilant colonels and all officers of a higher rank in the Thirty dollars. 
 Army ; and captains, commanders, surgeons, paymasters, chief 
 engineers, (respectively ranking with commanders by law,) and 
 lieutenants commanding in the Navy, thirty dollars per month. 
 
 19. The pension allowed will be proportionate to the degree ^l^^^^ff^^^^^^ 
 of disability existent at the time of allowance, and for the rank rate. 
 
 held when the disability was contracted, provided it commenced 
 
 after the date from which rank takes effect as given in the body 
 
 of his commission, whether mustered or not, and provided that, 
 
 if not mustered, he was commissioned during the existence of a 
 
 vacancy in the grade and while fitted for military duty, and that Vacancy. 
 
 the failure to muster was not his f^ult. , Failure to mus- 
 
 ^ ter. 
 
 20. The original pension of an invahd will commence from commencement 
 date of discharge from the service in which the disabihty origin-' sion of an mvaiid. 
 ated, if the application was filed within five years from discharge 
 
 from said service ; but, if the application was not filed within the 
 five years prescribed, it will commence from the date of filing of 
 the last proof essential to the estabhshment of the claim, except 
 in cases of insane persons, who previous to the expiration of the Exceptions for 
 five years were without guardians or other proper legal represent- 
 atives. If, however, the claim is for disability which commenced claims of prior 
 in service prior to March 4, 1861, and application was not filed by the three 
 within three years from discharge, the pension will commence ^'^" '"" 
 from the date of completing the testimony. Pensions to sur- 
 vivors of the war of 1812 will commence February 14, 1871, 
 date of passage of act providing therefor. 
 
 21. The rate of pension will vary with the disability, except incebase. 
 that the disability provided for by section i of act of June 6, 
 
 1866, must be permanent. 
 
 22. Increase of pensions will commence, as a general rule, commencement 
 from the date of examination, save in cases of higher rate of dis- °^^'^"<'^^- 
 
 ' ° War of 1861. 
 
 ability provided for by the acts of July 4, 1864, March 3, 1865, juiy 4, 1864; 
 
 IT /^ or/c Mar. 3, 1865, and 
 
 and June 6, 1866. Junes, 1866. 
 
 23. By the act of July 4, 1864, pension previously granted for Rate of increase 
 loss of both feet is increased to twenty dollars, and for loss of''™™ ^"'y*''^^'*- 
 both eyes or both hands to twenty-five dollars, from that date. 
 
 24. By the act of March 3, 1865, pension previously granted Rate of increase 
 for loss of one foot and one hand is increased to twenty dollars, ^"^ ar.3,1865. 
 from that date. 
 
 25. The act of June 6, 1866, grants after that date, in Heu of Rates provided 
 the above, for total and permanent loss of both hands, or of the iseeT ° ""^ ' 
 sight of both eyes, or permanent and nearly utter helplessness, Twenty-five 
 twenty-five dollars. 
 
 26. For loss or total and permanent disability of both feet, or Twenty dollars. 
 of one hand and one foot, or for other total and permanent disa- 
 bility for manual labor, twenty dollars ; and for loss of one hand Fifteen dollars. 
 or one foot, or equivalent disability, fifteen dollars. 
 
8 
 
 Loss of only 27. The act of July 27, 1868, authorizes a pension of twenty- 
 five dollars from June 6, 1866, to those who entered the service 
 Twenty-five ^yith but one eye and lost the same from wounds received or dis- 
 
 doUars. ■' 
 
 ease contracted in the service. 
 Increase of rate 28. From and after July 2i, 1866, all persons who may have 
 
 of pensioners of . •' -J' ' r j 
 
 prior wars. been or shall be pensioned under acts passed pnor to March 4, 
 1 86 1, shall be entitled to same rate as those of same class pen- 
 sioned under the act of 1862, and subsequent acts. 
 Ending. 29. All invalid pensions granted under the general law will ter- 
 
 minate at re-enlistment, or when the disability for which they were 
 allowed shall have ceased. 
 ARREARS. 30. Section 6, act of July 27, 1868, authorizes the re-adjust- 
 
 (Seesec. 6,actment of all claims (where the disability for which the pension was 
 uy27ii • granted originated since March 4, 1 861) which have been ad- 
 justed under previous legislation, and where the pension does not 
 commence from date of discharge : provided the claim was filed 
 Bar by act of within five years from such date, or within five years after the 
 pendent upo^n right thereto accrued. The act of March 3, 1865, prohibits pay- 
 tiraof claim."''" nient to a pensioner from that date to June 6, 1866, where full 
 pay was received for civil service rendered the United States 
 during that period, if pension was allowed prior to the latter 
 date. 
 
 WIDOWS ENTITLED TO PENSION. 
 
 TITLE. 31. Widows of revolutionary soldiers and sailors, simply by 
 
 Widows of rev- reason of the service of their husbands. 
 
 diers°MdsaUorsr 32. Widows (with the exceptions hereinafter stated) of persons 
 
 to all claims of who have been killed or have died m the military or naval ser- 
 
 Sose^of wtdows vice of the United States, of wounds received or disease con- 
 
 Revoiutton°andti"acted in the line of duty therein, since the Revolution, and of 
 
 war of 1812. those who have died of such wounds or disease, after having been 
 
 honorably discharged from such service. 
 
 Widows of sol- 33.- Widows of soldiers or sailors who served in the war of 
 
 who^servedTntlie ^^^~ ^^'^ Great Britain for sixty days, or were personally named 
 
 war of i8i2. jji a,ny resolution of Congress for any specific service in said war, 
 
 though for a less period, provided such widows were married to 
 
 the soldier prior to February 17, 181 5, have not since remarried, 
 
 and are not in receipt of pension. 
 
 Widowsofnon- 34. Widows of non-enlisted men are entitled only when their 
 
 (See sec. 9, act husbahds were killed whUe voluntarily in the service of the United 
 
 sec' i''j/act' My States, with a regularly organized mihtary or naval force, while 
 
 °^' ' ■ in an engagement with rebels or Indians since March 4, 1861. 
 
 Claims must be established before July 4, 1872. 
 
 Widows of act- 35. Widows of acting assistant or contract surgeons are entitled 
 
 ing assistant sur- . . ,.,, ,^,,,., . . 
 
 geons. (See sec. Only when their husbands died while performing the duties of 
 1865.) ' ^' assistant surgeons with a military force of the United States in 
 
 the field or in transitu. 
 
9 
 
 ?6. When the death of the husband resulted from wounds re- ^ when cause of 
 
 >^ . death originated 
 
 ceived or disease contracted subsequent to July 27, 1868, the title subsequent to 
 
 ... . July 27, 1868. (See 
 
 of the widow is governed by the same restrictions as determine sec.2, act July 27, 
 
 that of the invalid, whose disability originated subsequent to that . 
 
 date. 
 
 ^7. Widows of engineers, firemen, and coal-heavers, in the vi^idows of engi- 
 
 , . neers, firemen, 
 
 naval service, are only entitled when the death of the person on and coai-heavers. 
 
 ^ ■ (See sec. 2, act of 
 
 account of whose decease pension is claimed occurred subsequent Aug. n, 1843.) 
 to August 31, 1842. 
 
 ^8. A widow who has remarried before the issue of her certificate ^Y- ^'^^ ^"■"''' 
 
 ^ vorship of minor 
 
 for pension is barred therefrom, if a minor child of the person on ^c"'^if ^Ma^'^"'' 
 account of whose death she may claim survived at date of sol- 1865.) 
 dier's death. 
 
 ^q. A widow who is shown to have willfully abandoned the , Bar by aban- 
 
 ^^ ■' donment or unfit- 
 
 care of any of her children under sixteen years of age by theness. (See sec. 8/ 
 
 . . ,1 ^ , , act July 27, j868.) 
 
 soldier, or to be, by reason of jmmoral conduct, unfit to have the 
 custody of the same, forfeits her right to pension until all the 
 children attain the age of sixteen years. 
 
 40. A widow other than revolutionary is entitled to the rate of rates. 
 pension to which her husband would have been entitled, for total 
 disability, had he survived. 
 
 41. A widow of a revolutionary soldier, who, on the 27 th of Rate of pension 
 July, 1868, was in the receipt of less than eight dollars per month, widw°. "seesoD^ 
 is entitled to that amount. Uss^^ ^"'^ "''' 
 
 42. Where the husband died of cause which originated in the commencement. 
 service prior to March 4, 1861, the pension of a widow will com- P"°' "'^'s. 
 mence from the date of death, provided the claim was filed 
 
 within three years thereafter ; otherwise, upon the completion of ■ 
 
 the testimony. 
 
 43. Pensions to widows of soldiers of the war of 181 2 will Warofi8i2. 
 commence February 14, 187 1, date of passage of act providing 
 therefor. 
 
 44. Where the husband died prior to July 14, 1^62, of a cause War of i86i. 
 which originated subsequent to March 4, 1861, or where he died 
 subsequent to former date, the pension will commence from date , 
 
 '. . T , ■ . . . where he had 
 
 of discharge, provided he had a claim pending which was filed ^"^'^i™ pending. 
 
 within five years from the passage of the act; otherwise it will 
 
 commence from date of death. In case, however, her husband 
 
 died prior to July 14, 1862, and her claim was not filed within 
 
 five years from said date, and if, in case he died subsequent to 
 
 said date, it was not filed within five years from date of his r ^"J <^o"™ence 
 
 ' . •' irom date of filing 
 
 death, her pension will commence from date of completion of''^^"^^'"°°ny. 
 testimony. 
 
 45. A'widow's pension will end at her death or remarriage,. Endingpforig- 
 and not be renewable should she again become a widow. widows. 
 
lO 
 
 INCREASE. ^d -po the original pension allowed or allowable to a widow 
 
 on account of the death of her husband, unless he was a com- 
 missioned officer, there will be granted $2 per month additional 
 for every legitirnate child, under sixteen years of age, which may 
 have been bom to him by herself; and also for every such child 
 born to him by any former wife, whether he was an officer or not, 
 if said child has been under her care and maintenance : provided 
 
 Bar by aban- that the widow has willfully abandoned none of her said children, 
 
 donment. ,-, r ■ 
 
 and IS not unfit, by reason of unmoral conduct, to have the 
 custody thereof. 
 Commencement 47. The increase for the children by the widow will commence 
 
 of increase pen- ' , , . . 
 
 sion to widows, from July 25, 1866, except when her ongmal pension commenced 
 subsequent to said 'date, in which case increase and original will 
 be paid from same date, save when original commences prior to 
 soldier's death ; the increase for children by a former wife will 
 be paid to the widow for such time as she shall have the care and 
 custody of them, subsequent to July 25, 1866. 
 Ending of in- 48. The Said increase pension shall terminate upon the death 
 of each child respectively, or upon its attaining the age of sixteen 
 years, or upon the remarriage of the widow, or her death, or her 
 willful abandonment of any one of them. 
 ARREARS. 49. A widow of an invalid pensiotier is entitled to all the un- 
 
 Of original pen- paid pension that may have been due him at date of death. 
 
 sions of mvalids r r j 
 
 due at date of ^q. A widow. Still a pensioner under the act of July 14, 1862, 
 entitled thereto, who has been barred from pension to which she was otherwise 
 sions^'f widows" entitled, by failure to claim within three years, is entitled to 
 such pension, provided her original application was filed within 
 the period of five years heretofore prescribed under head of " com- 
 mencement of pensions." 
 
 CHILDREN UNDER SIXTEEN YEARS OF AGE ENTITLED TO 
 
 PENSION. 
 
 TITLE. 51. All the legitimate children under sixteen years of age of 
 
 crease 
 
 Rates, &c. the classes of persons on account of whose death widows are 
 entitled : provided said wid6ws have died, remarried, or willfully 
 abandoned said children, or are unfit, by reason of immoral con- 
 duct, to have the custody thereof. The rates, conditions, and 
 limitations of minors' original pension are the same as those of 
 widows, except that minors may apply after the expiration of five 
 years from the accruance of their title if previously 'thereto they 
 were witliout guardians. 
 Commencement S^. If no widow Survived, or if she died or remarried before 
 sfon°"^°^ ^™" the issue of her certificate, or had been allowed no pension by 
 • reason of abandonment or unfitness to have custody of the chil- 
 dren, and if the application in behalf of the minors be filed 
 within the time above prescribed, the pension will commence 
 
II 
 
 when the widow's would have commenced ; otherwise, from the 
 date of her death, remarriage, or forfeiture by reason of aban- 
 donment or unfitness. 
 
 53. If the apphcation was not made within the five years pre- Limitation of 
 scribed it will comnience at the date of filing the last essential 
 
 evidence to complete the claim. 
 
 54. The pension to each minor ceases when it dies or reaches Ending of mi- 
 
 , f. . nors' original 
 
 the age of sixteen. pension. 
 
 55. If the widow is dead, or is not entitled to pension, and increase pen- 
 
 , ,.,,,. . . , sion to children. 
 
 more than one child under sixteen years of age survive, each (Sec. 2, act of 
 child is entitled to two dollars per month increase. '^' ' 
 
 56. The increase pension to children by the widow, if there be Commencement 
 no widow entitled, or if there be a widow entitled to whom no children by the 
 
 • "widow 
 
 pension money has been paid, will commence at the same date as 
 widow's increase ; if any pension has been drawn by the widow 
 the increase will commence at date at which her title ceases. 
 
 57. In cases of children by a former wife, if the widow has not Commencement 
 
 , . , - . 1 ^ ., , 1111 of increase to chil- 
 
 drawn mcrease on account of said children, though they have dren by a. former 
 been in her custody, or if they were not in her custody at date of art^of juiy^'^27', 
 father's death, the increase will commence at said date. If she ' 
 has drawn increase, the time for which she has drawn will be 
 omitted from the allowance to the children. 
 
 158. The increase to children will continue until they have sev- Ending of in- 
 
 ": . ^ r crease to children 
 
 erally died or reached the age of sixteen years, except that m- by widow, 
 crease to children by a former wife for such time as they may Ending of in- 
 be, or may have been, in the custody and maintenance of the by a former wife, 
 widow, subsequent to July 25, 1866, will be paid to her. 
 
 59. Marriage of the children is no bar to said increase. Marriage no bar. 
 
 60. The arrears due to minors will be determined by the ^ame Arrears to mi- 
 conditions and limitations as apply to those of the widow ; and, if 
 
 she be dead, will include those to which she would have been 
 entitled had she survived. The arrears due dxvj pensioner at date 
 of death, if no widow survives, are payable to the children. 
 
 MOTHERS ENTITLED TO PENSION. , 
 
 61. Mothers of all classes of persons on account of whose death title. 
 widows are entitled, provided said mothers were dependent on ~"' 
 the deceased for support and no widow or minor child survived 
 
 the soldier. The receipt of invalid pension by the father does 
 not bar the title of the mother. 
 
 62. The rates to mothers are the same as those of original pen- Rates, 
 sions to widows. 
 
 63. Pensions to mothers commence at date of death or discharge commencement 
 of soldier, subject to limitations applicable to widows, and end at °fon°"f '^^tliers" 
 death or remarriage, or when dependence ceases. 
 
arrears 
 
 12 
 
 Increase and 64. Mothers are entitled to no increase, and to no an-ears of 
 pension, except such as they may have been barred from by faikire 
 to file within three years. The limitation as to service applies as 
 in case of widows. 
 
 FATHERS ENTITLED TO PENSION. 
 
 TITLE. 65. Fathers the same, as mothers, except that the son on 
 
 account of whose death claim is made must have been legitimate, 
 and except that the precedence given to fathers over sisters by 
 section i, act of July 27, 1868, does not work a suspension or 
 forfeiture during the life of the father of the sisters' pension 
 granted prior to passage of said act. 
 Rates and con- 66. The rates and conditions, as to commencement and ending 
 „ ' of oriafinal pension to a father, are the same as in the case of a 
 
 Commencement or ... 
 
 where no mother mother, except that the limitation of five years will commence 
 
 survived. ' ^ •' 
 
 Limitations ac- ^^^ ^^^ ^^'^ of passage of pension act of June 6, 1866, or if the 
 
 june'e^iSM*'^' °* mother died subsequent to said date, from the date of her death; 
 
 Commencement and that, if a mother survived, the pension will commence at 
 
 when mother sur- ^^j.g ^^ j^^^. (jgg^f|^^ provided the application be filed within five 
 
 years thereafter. 
 BROTHERS AND SISTERS ENTITLED TO PENSION. 
 TITLE. 67. Brothers and sisters under sixteen years of age, including 
 
 Conditions and those of half-blood, if HO widow nor child under sixteen years of 
 age survived the soldier, and if both parents have died, provided 
 they were dependent for support upon the person on account 
 of whose decease they claim. 
 
 Rates, condi- 68. Rates of pensions to brothers and sisters are the same as 
 tions.' ' those to other dqjendent relations. The conditions and limita- 
 
 tions are the same as those of children, except that, in brothers' 
 cases, the limitation of five years for filing of application com- 
 mences the same as in fathers' cases ; that, if any parent survived, < 
 the pension will commence at date of death of last surviving 
 parent, provided the appHcation be filed within five years there- 
 from ; and the pension will end when dependence ceases, though 
 they may not have attained the age of sixteen years. They are 
 entitled to no increase and to no arrears, except such as they have 
 been barred from by failure to file within three years. 
 
Chapter II. 
 MISCELLANEOUS INSTRUCTIONS. 
 
 69. Declarations of pension claimants, either for original pen- declarations. 
 
 sion or for increase, renewal or restoration of pension already Howi;o be exe- 
 granted, shall be made before a court of record, or before spme 
 officer thereof having custody of its seal, and said officer is fully 
 authorized and empowered to administer and certify any oath or 
 affirmation relating to any pension or application therefor. The Residence more 
 
 ° •' ^ ^^ than 25 miles from 
 
 Commissioner of Pensions may designate, in localities more than court, 
 twenty-five miles distant from any place at which such a court is 
 holden, persons duly qualified to administer oaths, before whom 
 declarations may be made and testimony taken. 
 
 70. Declarations are to be considered original when made by Original deciar- 
 
 , ation defined. 
 
 a new claimant, although an application may have been pre- 
 viously filed by a party having prior right on account of the 
 same soldier. 
 
 71. Declarations of claimants resident in foreign countries Declarations in 
 should be executed before some consul or ministerial officer of °™^" '^°"° "^^■ 
 the United States. 
 
 72. Blank forms for declarations and for applications for trans- Blanks for dec- 
 fer and for duplicate certificate will be furnished by this office J, ned°by t^hFs 
 upon request of the claimant only. °^'^^' 
 
 73. Declarations and other papers should be as legible and as Legibility, 
 clear in statement as possible. 
 
 74. When declarations filed are found to be defective, either Corrections may 
 from accidental errors or omissions, or from subsequent changes piementary affi- 
 in legislation, these defects, if not too numerous or important, 
 
 may be met by supplementary affidavits made before any duly 
 authorized magistrate. 
 
 75. Applications for children under sixteen years of age, or for ah children en- 
 minor brothers and sisters, should be made by the guardians of ^g'^^^jg^''°j'¥^5y 
 all the claimants jointly in a single declaration; and if there be ^"^i™^ fhe''^ce^r- 
 two or more guardians, they should elect which shall receive"''™'^' 
 
 the pension certificate. 
 
 76. If any person entitled to a pension has died since the 4th .Accrued pen- 
 of March, 1861, or shall hereafter die while an appHcation for dying while ap- 
 
 1 . . J- 1 • -J 1 1 't 1 1 plication is pend- 
 
 such pension is pending, leaving no widow and no child under ing. 
 sixteen years of age, his or her heirs or legal representatives shall 
 be entitled to receive the accrued pension to which said appli- 
 
cant would have been entitled had the certificate been issued 
 before his or her death. 
 Right to elect 77. Where a claimant has lost two or more relatives, by 
 
 on account of . , , , . r 1 • r • 1 
 
 whom claimant reason 01 the death 01 any 01 whom a right to pension has 
 
 ^' ^ ' accrued, said claimant may elect on account of which one a claim 
 
 shall be made. 
 
 Arrears of pen- 78. Any unadjusted arrears to which a pensioner may be en- 
 
 enalaws.^"^ ^™' titled at his death, under section 6, act of July 27, 1868, will, if 
 
 claimed by him in his lifetime, be issued in his name and paid 
 
 to the widow or children ; if not claimed by the pensioner during 
 
 lifetime, an application therefor by his heirs will not be considered. 
 
 SPECIAL ACT yg_ Pensions granted by special acts of Congress will be 
 
 (See actof July subject to be varied in amount, according to the provisions and 
 
 7, 1870.) limitations of the pension laws, unless the rate is definitely fixed 
 
 in said special acts, and will commence at the date of the passage 
 
 of the special act, unless otherwise specified. 
 
 Declarations. 3o_ Formal declarations from the beneficiaries named in the 
 
 act are required, as in cases under the general law ; and failing 
 
 such declaration, applications on behalf of the heirs cannot be 
 
 entertained. 
 
 Arrears. gj_ Arrears, under ninth section of act of July 27, 1868, are 
 
 allowable to heirs of special act pensioners. 
 
 up^JfcMms^.'^"''" 82. Applications will be numbered, acknowledged, and acted 
 
 on in their turn, 
 fiiin'^irtaffected ^3" ^hc Kmit, as to time of filing by parties entitled, is not 
 th'^ose Sof enaSe? ^.ffected by the fact that an application has been filed by a person 
 
 not entitled. 
 sioMSec°^i3^lct ^4- Only one full pension, in any case, will be allowed, and 
 June 6, 1866.) ^YisLt to the relations of a deceased soldier or seaman in order of 
 
 precedence as set forth heretofore. 
 sus°ensfon°of "all ^S" ^^ cases of contcst, the claims of the several parties will 
 claims involved, be Suspended without prejudice until the contest is settled. 
 sion"'^'^'"^'^^^°" ^^- Suspension of payment of pension does not always work 
 a complete forfeiture. Failure to claim a pension granted, for 
 three consecutive years, does not work a forfeiture thereof 
 u^on°env^r^°' 87. Upon the envelope of all correspondence relating to 
 claims already on file should be indorsed the words : "Additional 
 
 evidence in original claim No. ," or " Increase (or aiTears) 
 
 certificate No. ," the name and residence of the applicants, 
 
 and the name of the person, if deceased, on account of whose 
 
 death the claim is made, being also stated. If reference is made 
 
 to any letters or circulars from this office, the initials found 
 
 thereon should be noted. 
 
 in^any'^DepS- ^^- Where any evidence is already on file in any' Department 
 
 ernment"^avaiia- °^ *^^ Government, a definite description of and a specific refer- 
 
 •j'^- ence to it will render it available in any subsequent claim. 
 
15 
 
 8q. The biennial and other periodical examinations, of invalid . Biennial exam- 
 
 ^^ _ ^ ination. 
 
 pensioners will be made by one surgeon only, if he is regularly 
 appointed by the Pension Office, or surgeon of Army or Navy. 
 
 go. Special examinations of pensioners will be ordered at such special exami- 
 times as the interests of the Government may seem to require ; °^ '°°^' 
 and such examinations, subject, in the discretion of the Commis- 
 sioner of Pensions, to an appeal to a board of three appointed 
 surgeons, will take precedence of all previous examinations. 
 
 91. Fees of appointed surgeons will be paid directly by pension Fees of sur- 
 agents, for ordered and periodical examinations. payable. ''^ "" °™ 
 
 92. Neither the original nor a copy of any essential paper filed Neither the 
 in a claim before this office can be furnished except upon the call i°e"^if^pap°ers'°on' 
 of an officer of the Government or of a court in which it is nilhe'd. ^^ *"'^' 
 required for purposes of litigation; but, in cases where the office .where the office 
 deems it proper, papers filed will be returned for correction ofplp^i-s ^o°b^^re- 
 
 informalities. Jj'™'^ forcorrec- 
 
 • 93. The pension of persons rightfully claiming is not barred by Pensions of 
 payment to those not entitled, provided such overpayment is not "ftbarre'dby'^y- 
 caused by laches of the former. ■"'"'' '° °'^"=- 
 
 94. The attention of claimants and attorneys is called to the Fees, overchar- 
 
 r„n ■ .^ ges, and witlihold 
 
 following : f„g' of pension ; 
 
 I. The unrepealed provision of section 13, act of July 4, 1864, g.'^n§g^.p^og{_j" 
 makes the withholding, by any agent or attorney, from a pen- ting of vouchers; 
 sioner or other claimant, of the whole or any part of the pension cuting^ ciaimTfor 
 or claim allowed and due to such pensioner or claimant a penal "rears, 
 offense. 
 
 II. Section 2, act Of June 6, 1866, provides that the pledge, 
 mortgage, sale, assignment, or transfer of any right, claim, or 
 interest in or to any pension, shall be void and of no effect. 
 
 III. Section 3, act of June 6, 1866, provides penalty for post- 
 dating vouchers, and exempts pension money from liability to 
 attachment, levy, or seizure while in transitu. 
 
 IV. Section 7, act of July 27, 1868, provides that no claim 
 agent or other person shall be entitled to receive any compeiisation 
 for services in making application for arrears under section 6 of 
 the same act. 
 
 V. The act of July 8, 1870, limits the fees of agents and attor- 
 neys for the preparation and prosecution of claims for pension 
 or bounty land under all acts of Congress ; requires the present- 
 ation of duplicate articles of agreement (see form, p. 54) as to 
 any fee of more than ten dollars without cost to claimant ; and 
 provides that a contract or demand for, or receipt or retainer of, 
 any compensation greater than twenty-five dollars, shall subject 
 the agent or- attorney to penalties. The fees of attorneys will be 
 paid by the pension agents under instructions from the Commis 
 sioner of Pensions. 
 
 VI. The provisions of the excise law requiring claim agents to 
 take out license having been repealed, no tax receipt need here- 
 after be filed ; but by provisions of the act of Congress of July 
 17, 1862, every claim agent is required to take the oath of alle- 
 giance and to support the Constitution of the United States be- 
 
i6 
 
 fore he can be recognized as an agent or an attorney ih prose- 
 cuting claims before this office. Appended is a form of the 
 required oath, which must be subscribed and sWorn to before a 
 justice of the peace or other officer who is legally authorized to 
 administer oaths for general purposes, and whose official charac- 
 ter must be duly authenticated. Such oath should be transmitted 
 to this office separately : 
 
 "I, , do solemnly that I will support, protect, and 
 
 defend the Constitution and Government of the United States against all 
 enemies, whether domestic or foreign, and that I will bear true faith, alle- 
 giance, and loyalty to the sanae, any ordinance, resolution, or law of any 
 State, convention, or legislature to the contrary notwithstanding ; and further, 
 that I do this with a full determination, pledge, and purpose, without any 
 mental reservation or evasion whatsoever: so help me God." 
 
 Revocation of 95- The Substitution by claimants of attorneys for Others already 
 
 Ey^faimant?™^^ empowered and recognized by this office will not be acknowl- 
 . edged, unless good and sufficient reasons are given for said sub- 
 stitution, or with the consent of the attorney of record. 
 Substitution of 9^" Transfers of claims by attorneys empowered to act in said 
 
 power by attor- claims to Others will not be acknowledged, unless accompanied' 
 with a list of said claims, by name, (and, whenever practicable, 
 by number,) and then only when the power of attorney of the 
 party making the transfer embraces a power of substitution, 
 u (K J 97- The post office address (naming street and number in all 
 
 dress. large cities) of the applicant, attorney, and witnesses, should be 
 
 embodied in or accompany every application, and all evidence in 
 each claim, and each change of residence of said parties, while 
 communicating with the Pension Office or the pension agents. 
 
 s h d 1 f f es 9^' "^^^ ^^^^ allowed for the prosecution of claims for pensions 
 of different classes of applicants have been fixed at the following 
 rates, and contracts between claimants and their attorneys should 
 conform thereto : 
 
 InvaHd, original $20 00 
 
 " ^ rejected and admitted on additional evidence . . 25 oo 
 
 " increase • 10 00 
 
 Widows, original, soldier not a pensioner .• 20 00 
 
 " rejected and admitted on additional evidence. . 25 00 
 
 " original, soldier a pensioner '. — 15 00 
 
 " increase 10 00 
 
 Guardian of minors, neither soldier nor widow a pensioner, 25 00 
 " " " when soldier, but not widow, a pen- 
 sioner 20 00, 
 
 Guardian of minors, widow a pensioner 15 00 
 
 " " " rejected and admitted on additional 
 
 evidence 25 00 
 
 Dependent relatives 25 00 
 
 Suspended, unclaimed, and renewals : 10 00 
 
 Restoration, when dropped by office under act of Feb- 
 ruary 4, 1862, or otherwise 20 00 
 
 Survivors and widows of war of 1812 10 00 
 
 Contracts for a greater amount than above prescribed may, 
 
^7 
 
 upon request of the attorney, be approved at the rates named 
 in the schedule. In witness of the contract, dupHcate articles 
 of agreement (a forrn for which is contained in this pamphlet) 
 should be forwarded to this office; otherwise, no greater sum 
 than ten dollars will be allowed. In cases of suspension, 
 where an attorney files a power of attorney, but fails to furnish 
 the evidence necessary to the removal of such suspension, and 
 In invalid cases suspended upon a doubt as to the degree of dis- 
 ability, which can be determined by medical examination alone, 
 no fee will be allowed. 
 
 QQ. Both Army and Navy pensions are paid quarterly — to the Payment of 
 
 '' -^ ^ ■* ^ . pensioners and 
 
 4th of March, June, September, and December. The pension preparation of 
 agents are by law required to transmit to all pensioners on their for. 
 rolls vouchers, fully prepared for execution, at least fifteen days 
 before payment is due ; and all pensioners should keep said pen- 
 sion agents informed of their post office addresses. Such vouch- 
 ers are prepared and furnished without charge to pensioners, and 
 the only expense attending their execution is the fee of the local 
 magistrate ; and even this may be avoided by pensioners residing 
 in the vicinity of the agent, by calling upon him in person with 
 vouchers and witnesses. Care should be taken that vouchers are Dating of 
 not executed before the day to which payment is due, after which, 
 they may be returned by mail to the pension agent, who, upon 
 acceptance, will remit a check for the full amount, (except in cases 
 of first payment,) payable to the order of the pensioner. In the Attorney's fee. 
 payment of first installment, the agent will deduct the fee allowed 
 to pensioner's attorney, and forward to him direct. In no case Attorneys not 
 
 - . , , .... ■ . to be recognized 
 
 are attorneys recognized m the vouchers, nor is their intervention in vouoiiers. 
 in their execution necessary or countenanced. 
 
 loo. The pledge of a pension certificate, its barter or assign- Pensions and 
 
 r^ . _ , vouchers therefor 
 
 ment, and the sale, transfer, or assignment of pension vouchers not subject toiien. 
 are expressly forbidden. Pensions are, by law, exempted from 
 any liability on account of the obligations of the pensioners, and 
 no lien upon them can be recognized. 
 
 loi. Biennial examinations of both Army and Navy invalid . Biennial exam - 
 
 ^ ^ mations. 
 
 pensioners, not exempted by reason of- the permanent nature of 
 their disability, are due upon the 4th day of September of each 
 odd year, (1869-71, &c.,) provided the pension certificate issues 
 prior to the preceding 4th day of March. The rate established by 
 such examination will govern the payment from the 4th of June 
 of the same year. No medical examination should be made 
 until payment is due, and the certificate thereof will be transmitted 
 by the surgeon direct to the pension agent. 
 
 102. Widows having minor children, and guardians, are re- Evidence of 
 
 . ° . ' o I ^ survivorship of 
 
 quired to furnish, with their vouchers, the affidavits of two wit- '='''''^''^° ™d "o"- 
 
 remarriage re- 
 
 nesses who have personal knowledge that all the children upon Quired in vouch- 
 
i8 
 
 whose account pension is claimed, survived the date to which 
 payment is to be made. 
 Expen s e a n d ,1 03- No sum should be paid by pensioners, except for postage on 
 
 vouchers!"," "'^transmittal of voucher, for magistrate's fee, and for a certificate of 
 the official character of the magistrate, to be filed at the agency. 
 This expense, being shared by several in the same neighborhood 
 or town, will be very trifling to each, and only paid once during 
 the magistrate's term of office. The magistrate should be re- 
 quested to cause this certificate of official character to be filed at 
 the agency, as an unnecessary repetition of single certificates on 
 separate vouchers will not be permitted at the expense of pen- 
 sioners. After filing it, it would be well for the magistrate or 
 Return of pensioner to note this fact on successive vouchers. When their 
 
 vouchers. vouchers are executed, pensioners are required to inclose them in 
 
 a letter, directed, when his name is unknown, to " Pension Agent," 
 
 adding the town and State where the pension is payable, and he 
 
 will remit a check as directed. 
 
 Non-possession 104. It is required that all pensioners who are not in the pres- 
 
 cat^s°^'°" '^"*''^' ent possession of their pension certificates shall immediately ap- 
 ply in person, or by letter, for their return. Should the applica- 
 tion be refused or evaded, notify this office or the pension agent, 
 giving the name and residence of the parties withholding" them. 
 Inquiries as to i°S- I" making inquiries in regard to any pensioner, it should 
 
 pensioners. ^^ Stated whether the same is an Army or Navy case, and at what 
 
 agency payment was last made. The number of the pension 
 
 certificate, when known, and the pensioner's post office address, 
 
 should also be given. 
 
 For informa- 106. By reference to their pension certificates, pensioners will 
 
 cer"ifirates.^"^'°° not only learn the date when their pension commences, and the 
 
 rate allowed, but widows will understand the conditions on which, 
 
 and the length of time, the additional rate of $2 per month will 
 
 continue to be paid for each minor child. 
 
 Bianics furnish- 107. Vouchers, duly prepared, and blanks for transfers, for du- 
 
 |d to pensioners, pjj^g^jg certificates, for oaths of allegiance, and for drawing arrears 
 after the death of a pensioner, with suitable directions printed 
 thereon, are gratuitously furnished to pensioners on appHcation 
 to the pension agent. 
 
Chapter III. 
 EVIDENCE. 
 
 1 08. AH facts, testimony of which is required to establish a Corroboration 
 claim, must be proven by the affidavits of two or more credible ''^i"'^''^- 
 witnesses, unless other evidence is hereinafter specified. 
 
 log. The statements of claimants, unless duly corroborated, are Testimony of 
 not accepted as evidence. dem.^"" '°'""" 
 
 no. Testimony, in support of allegations made in a declara- Before whom 
 tion, may be taken before any officer whose authority and signa-taken.""^™^^*'^ 
 ture are duly certified, and who shall disclaim any interest, direct 
 or indirect, in the prosecution of the claim. 
 
 111. Persons desiring to complete claims pending at the de- Authority in 
 cease of the claimants must furnish satisfactory evidence of their decraslrf apfu- 
 authority as heirs or legal representatives. '^^"'' 
 
 112. All evidence obtained in foreign countries should be sworn Evidence in for- 
 to before a consul or other officer representing the United States ^'^" countries. 
 Government, or before some magistrate whose authority shall be 
 
 certified by such consul or representative. 
 
 113. Explanations of discrepancies or corrections of errors in Discrepancies or 
 affidavit must be made under oath by the affiant, with such^"""^^' 
 corroborative testimony as the nature of the case may demand. 
 
 114. Upon the reception of a claim for pension, evidence of Evidence of ser- 
 the service alleged in the declaration will be sought in the proper ^"^^' 
 Departments of the General Government, or in the office of the 
 
 adjutant general of the State ; and if not there found, the claim 
 will not be further considered until the deficiency in said records 
 shall have been supplied. 
 
 115. Evidence of disability or death, with the cause and date, Evidence of dis- 
 will be sought from the proper official sources, before calling upon ^Hvifen not tobe 
 the claimants therefor. When said evidence cannot be obtained offidTsources!'" 
 from these sources, the claimant will be required to furnish the 
 
 same in accordance with the annexed specific instructions, com- 
 pliance with which must be full and definite. In adjustment of 
 claims for pension under act of February 14, 1871, where claimant 
 has received bounty land warrants, testimony, which this office 
 accepted as proof in settlement of claim for bounty land, will be 
 taken as conclusive upon the same points presented in the case 
 for pension : Prmided, There be no suspicion that such evidence 
 was fraudulently procured or erroneously applied in the bounty 
 land case. 
 
 1 16. If the records of the War Department show that' any when desertion 
 soldier or seaman was guilty of misconduct, by reason of which chaSed™''"'^' '^ 
 he was dishonorably dismissed from the service in which the dis- 
 
20 
 
 ability on account of which pension is claimed was incurred, or 
 that he deserted, the record must be disproved to the satisfaction 
 of that Department. 
 INVALIDS. 117. In claims of invaHds, the origin, nature, degree, and pro- 
 
 Disability, gress of the disability must be shown, in accordance with the 
 requirements hereinafter set forth in claims on account of death, 
 so far as applicable. 
 whe.H certiti- 118. All examinations of invalids will be made by duly ap- 
 pointe/civi" sur- pointed examining surgeons, and upon the order of this office, 
 fibie.^ ^'^^ admis- ^j^jggg jj^g applicant rcsides at too great a distance from any such 
 surgeon, or, for other causes, it is impracticable. In the latter 
 case, the specific causes must be shown to the .satisfaction of this 
 office. If no examining surgeon is available, the sworn certificate 
 of two unappointed civil surgeons will be accepted. The .magis- 
 trate will certify in his jurat that the surgeons are of respectable 
 standing in their profession. 
 Identity. 1 1 9. If the claimant enlisted under an assumed name, identity 
 
 must be clearly established by the testimony of his cominanding 
 officer, or, if this cannot be had, by that of other persons who 
 knew the claimant both before and after he entered the service, 
 and who were cognizant of his enlistment under said assumed 
 name. 
 Muster of officer. jjo. If the apphcaut had been commissioned to the rank 
 claimed, and evidence of his muster into the rank does not exist 
 in the office of the Adjutant General or other records of the 
 Government, other satisfactory proof of muster must be fur- 
 if not mustered, nished; Or, if not mustered, his commission, discharge, and final 
 Commission, dis- Statements must, if possible, be filed ; and it must be shown that 
 
 charffe, and tinal , ^ ., , , r i. r .i 
 
 statements, wiien the failure to iTiuster was not due to any fault of the person so 
 require . Commissioned, or to his disability, or the non-existence of a va- 
 
 cancy ; the best proof on these points will be the affidavit of the 
 proper mustering officer, or of some superior officer having per- 
 sonal knowledge of the facts. 
 
 Increase. i2i. If claiminc increase, the original certificate must be re- 
 
 Return of cer- ° ' ° 
 
 tificateof pension, turned: and if a new disability is alleged, it must be established 
 
 Evidence of ' . . 7 . 
 
 same nature as in by Competent testimony as in the original claim. 
 
 original claims . ..,,. 
 
 Arrears. 12 2. If claiming for arrears, no proof additional to that herein 
 
 required for original claims is necessary. The claimant should, 
 however, make affidavit as required under the head of Miscel- 
 laneous Instructions. 
 WIDOWS. 123. In claims of widows for original pension, the death of the 
 
 Proof of death, husband, on account of whose decease the claim is made, must 
 be proven as hereinafter required. 
 
 Testimony of 124. If death resulted from wounds or other injury, the nature 
 
 an officer having .. j j ' 
 
 personal isnowi- of the mjury, and the time, place, manner, and particular circum- 
 stances under which it was received, whether in battle or other- 
 wise, should be fully shown by the certificate of some commis- 
 
21 
 
 sioned officer having personal knowledge of the facts, who is in 
 
 actual service, or by his affidavit if he be out of service, the 
 
 source of his information and the date of decedent's death being ^ate of death. 
 
 stated. 
 
 125. If the deceased died of disease, an Army or Navy surgeon Death from dis- 
 (as the case maybe) should testify as to whether it was contracted'''''^- 
 
 in the service and in the line of duty, giving particulars, as 
 
 required above in the case of wounds, as to its nature and origin. Nature and ori- 
 
 the habits of the-deceased, and the date of his death ; and when teath° anThabits 
 
 ■ of d6C63.S6fl 
 
 the surgeon is unable to declare positively whether the disease Disease prior or 
 existed prior to enhstment, the affidavit of the family physician Hstaenr"""™"' 
 touching this point must be furnished. If it be shown by satis- when surgeon's, 
 factory evidence that the surgeon's testimony cannot be obtained, be obtahfed^°"°' 
 that of some commissioned officer having personal knowledge of 
 the facts will be received. 
 
 126. Cause of disability or death, which originated on sick Furloughs, 
 leave or sick furlough, except when in nowise incident to the 
 service, is to be regarded as though it originated in camp or 
 hospital. 
 
 127. The nature and origin of the disease, or injury, from which when the soi- 
 the deceased was suffijring at the time of his furlough or discharge, furlough, o'r aft™ 
 must be shown by the testimony of an Army or Navy surgeon, or 'liature'andori- 
 other officer, as indicated above, the habits of the deceased be- feath^and^habits 
 ing stated; and the surgeon or physician who subsequently °*^ '^^"^'^''' 
 attended him must testify minutely as to his condition from the Condition after 
 time of leaving the service to the date of his decease, stating as name^oFciisea^e,' 
 to his habits, the period he was under treatment, the character of 
 
 his disease, and the date of his death. 
 
 128. If the person on account of whose death claim is made if missing, 
 was missing, and no positive knowledge of his death exists, the 
 claimant must state under oath the supposed place and date of 
 
 death, and swear that there is no reason for believing he did not 
 die at the time and place alleged; and the testimony of a com- 
 missioned officer must, if possible, be furnished, showing all the 
 circumstances justifying the belief that death actually occurred 
 in the service and line of duty. 
 
 129. The statements of civil surgeons and physicians, and of statements of 
 
 A XT , 1 1 r 1 • . . civil surgeons 
 
 Army or Navy surgeons Who have left the service, must be veri- verified by oath, 
 fied by oath, the professional standing of the former being duly • 
 certified. 
 
 130. If the deceased died away from his regiment, (unless dis- Furlough to be 
 charged or in hospital,) his furlough, or other official paper show- *"™^''^'^' vvhen. 
 ing authority for such absence, must be furnished. 
 
 131. If it be satisfactorily shown that the testimony . of the when testimony 
 parties above referred to cannot be obtained, by reason of death be obtained. 
 
 or inability to ascertain their whereabouts, the facts may be 
 
22 
 
 proven by the affidavits of other credible persons having the 
 
 requisite knowledge. 
 Identity. 132. If the deceased enlisted under an assumed name, identity 
 
 must be established in the same manner as is required in similar 
 
 cases in claims of invalids. 
 Officers' muster 133. If the deceased had been commissioned in the rank 
 
 and non-muster. , . ^ . , , _ . , , 
 
 clamied, evidence as to muster or non-muster must be furnished 
 
 in the same manner as is required in similar cases in invalid 
 
 claims. 
 Marriage. 134. The alleged relationship between the claimant and the 
 
 deceased must be proved : marriage being shown by — 
 Class of proof I. A duly ^'erified copy of the church or other public record, 
 weigiu. °' ^'' ° II- By the affidavit of the officiating minister or magistrate. 
 
 III. By the testimony of two or more eye-witnesses of the 
 ceremony. 
 
 IV. B}' a duly ^-erified copy of the church record of the bap- 
 tism of some child of the parties. 
 
 A'. B}- the testimony of two or more witnesses who know the 
 parties to have li\'ed together as man and wife from the date of 
 their alleged marriage, the witnesses stating the period during 
 which they knew them thus to cohabit. 
 
 Before any of the lower classes of evidence can' be accepted, 
 it must be shown by competent testimony that none higher can 
 be obtained. In claims of widows under act of February 14, 
 1871, (war of 1812,) marriage of claimant to the soldier must be 
 shown to have occurred prior to February 17, 1815. 
 Death or divorce 135. If either claimant or deceased was previously married, it 
 
 of former wife or 1 , , r • mi 1 1 i r 
 
 husband. must be shown that former marriage was illegal, that a decree or 
 
 divorce had been granted, or that former wife or husband died, 
 
 giving date of death. 
 Children. 1 36. It must be showu whether the person, on account of 
 
 whose service claim is made, left children under sixteen years of 
 
 age, by widow or former wife; and, if he did, that they were 
 
 Classes of proof born in wedlock; and a verified copy of the baptismal or other 
 
 weight. public record, or the affidavit of attending physician; or, if the 
 
 above cannot be had, the affidavits of other credible persons 
 Dates of birth, who were present at birth, giving names of children and dates of 
 
 birth, and if any have died, their names and the dates of death 
 
 must be furnished. 
 Increase. 137. If claiming increase, the widow must return her original 
 
 Custody of ciiii- certificate, and prove, (in addition to the above,) as to the chil- 
 wife. dren of the deceased by a former wife, that they have been in her 
 
 custody, and for what definite period. 
 Legitimacy of 138. If any of the children are ante-nuptial, it must be shown that 
 
 they were legitimated in accordance with law ; the name of the 
 
 State being given and reference being made to the particular statute. 
 Arrears. i^g. In claiming arrears, a widow must return her original 
 
 If remarried. Certificate; and, if she has remarried since the original pension 
 
23 
 
 was granted, the fact and date of her remarriage must be proven 
 by evidence as required in claims for original pension. 
 
 140. In claims of children for pension, on account of the death "'"o" children. 
 of the father, the guardian must prove — 
 
 I. JHis authority as guardian, by a verified certificate from the Guardianship, 
 court by which he was appointed ; and, if any other guardian 
 
 has been appomted, that he is dead or his authority has been 
 revoked. 
 
 II. The death of the father, the marriage of the parents, the Requisites- 
 legitimacy of the children, dates of birth, and, if any of said 0^? cases" ^"^" 
 children have died, the date of death, as in claims of widows. Remarriage of 
 
 III. Whether the father had remarried or not, and that he leftfatiier and non- 
 no widow surviving at date of his death. ^dow°'^ ''' 
 
 IV. Thefact and date of death of the mother; or her remarriage, Death, or re- 
 
 ., . . ' , , _.;°' marnageoraban- 
 
 by same testimony required as to marriage m claims 01 widows ; donment, &c., of 
 or her abandonment or unfitness to have charge of the children, ""^ mother, 
 by a certificate of .a probate court or other satisfactory evidence. Qiju^^en other 
 
 V. Whether the father left any other child under sixteen years than the appU- 
 of age, and, if he did, why such other is not embraced in the '^^°'^' 
 application. 
 
 141. If claiming increase, the guardian must furnish the same increase, 
 evidence, if not already filed, as is required in claims for original 
 pension ; and, if a change of guardian has been made since the 
 original pension was granted, the authority of the new guardian 
 
 must be shown. 
 
 142. In claiming arrears, the original certificate should be Arrears, 
 returned ; no additional proof is required, except, if any of the 
 claimants have died since the original pension was granted, the 
 
 fact and date of death ; and, if a change of guardian has been 
 
 made, the authority of the new guardian. mothers. 
 
 143. A mother, claiming pension, must prove the death of her Relationship and 
 son, as in the case of a widow; her relationship; that he left°°t,P"°"" <^'=^™- 
 neither widow nor minor child surviving; and her dependence, Dependence, 
 by showing — 
 
 I That previous to her said son's decease her husband had died. Death of hus- 
 the date of his death being stated; or that he had permanently ^^Sme°nt of °r 
 abandoned the support of his family, and the date and contm- disability for sup- 
 uance of such abandonment ; or, by full medical testimony, that, 
 through sickness or other unavoidable cause, he was, and con- 
 tinued to be so long as he survived, and, if still living, now is, 
 unable to support the claimant ; the nature of the disability, and 
 for how long a period, and to what extent it disqualified him for 
 labor of any kind. 
 
 II. The value of claimant's property, her income therefrom, ^ciaimant'^prop- 
 and other means of support possessed by her while she was means of support, 
 receiving the contributions of her said son, and since. 
 
 ' III. To what extent, for what length of tinie, and m what man- ^Spedfic ^state- 
 ner her said son contributed to hgr support, and approximately butionso/tiie son, 
 the'amount contributed per month or per year, both before and and^>>e^g-i-ses 
 after enlistment, and whether for payment of rent, board, or other 
 necessary expenses; any letters from him bearing upon the ques- 
 tion of support being also filed. 
 
24 
 
 Arrears. 1 44. The Same proof required for arrears as in widows' appli- 
 
 cations therefor. 
 FATHERS. 145. A father claiming pension on account of the death of his' 
 
 son must prove — 
 
 °^^*.- , . I. The death of said son ; that no widow nor minor child sur- 
 
 No pnor claim- . ,.,.,. ' , . ., , , ^ 
 
 ant surviving, vived ; his Own disability, and income, and the support rendered 
 come!^''ancf ' supl by Said son ; all by testimony, such as is required in the claim of 
 port of son. a mother. 
 
 ci^mant^^^ °*^ ^^- ^^^° '^^^ °^"' marriage, by the same evidence as is required 
 Death of the in the claim of a widow; the death of the mother, and the date 
 
 "nTirgittaacy rfOf ^irth and legitimacy of said son. 
 
 ""Arrears. ^4^- The Same proof required for arrears as in mother's case. 
 
 BROTHERS AND 147. In claiins for dependent brothers and sisters proof must 
 
 —;: — ^. ' . — be furnished as to authority of guardian ; death of brother, on 
 
 Guardianship j o j 7 
 
 death of brother, account of whom pension is claimed ; that the deceased left no 
 
 no pnor claimant, 
 
 marriage and widow nor minor child: marriage and date of death of parents; 
 
 death of parents, . ^ 
 
 legitimacy, dates dependence, legitimacy, and dates of birth of wards, and the date 
 
 ofbirthanddeath, .^, , ..' ° , -' ' , , .^ , 
 
 and if any .other 01 death, II ally have died; and if there are surviving any other 
 
 brothers or sis- ,, . ,, .,.,. ,-■ 
 
 ters. brothers or sisters why they are not embraced m the application. 
 
 Arrears. ^^g^ jj- (.]a^ij.[jjj;jg fQj- arrears, the same evidence is required as 
 
 in claims of children therefor. 
 
 RESTORATION. 1 49. Ill ckims of pensioners for restoration to the rolls, where 
 
 Pensions un- pension has not been claimed for a period of three years after 
 tha™three years, the Same shall have become due, evidence must be furnished as 
 to the period for which the claim is made. 
 
 That disability 150. In claims of invalid pensioners for restoration an affidavit 
 will be required that the claimant has not been in. the military or 
 naval service of the United States, and a medical examination 
 will be ordered, if deemed necessary by this office. 
 
 No remarriage. 151. In restoration cases of widows, mothers, and fathers, it 
 must be shown whether or not they have remarried. 
 
 Not sixteen . 1 5 2 . In restoration cases of children, and dependent brothers and 
 
 sisters, proof is required whether or not they have attained the 
 age of sij^teen years. 
 
 Residents in in- 153. In claims for restoration to the rolls of persons whose 
 ritory during the names were stricken therefrom under the act of Congress of Feb- 
 ruary 4, 1862, an affidavit of two or more loyal witnesses fully sus- 
 
 Loyaity. taining the allegations of the claimant, including that as to loyalty, 
 
 and declaring the means of their knowledge of said loyalty and the 
 facts and circumstances through which said knowledge was 
 derived, must be filed. 
 
 Heirs for ar- 1 54. Ill cases of application for arrears by heirs of sucli pciision- 
 of death. ers, the loyalty of the applicants, as well as of the pensioner, must be 
 
 °^^ ^' proven in the same manner as above stated. 
 
 Increase to pen- 155- In claims for increase under section 13, act of July 27,, 
 prior to i^i^^^ 1868, allegations of the claimant must be corroborated by evidence 
 of the same character and in the same form as is required in other 
 cases where the same points are to be pro ved. 
 
Chapter IV. 
 
 QUALIFICATIONS, ETC., OF WITNESSES AND 
 
 MAGISTRATES. 
 
 156. It is desirable, though not indispensable, that the parties title. 
 testifying to any fact in the prosecution of a claim be other than witnesses, 
 near relations of the claimant, and that they be persons of con- otherthannear 
 siderable intelligence, able, at least, to write their own names. '^i^'^^^s. 
 
 157. The official certificates of judicial officers using a seal, or what certifi- 
 of commissioned Army or Navy officers in actual service, will be lfel7cllted°^^^ 
 accepted without aflidavit ; but all . other witnesses must testify 
 
 under oath. 
 
 158. Witnesses should not simply confirm, in general terms, alle- Corroboration 
 
 IT 1 ■ ■ 1 n n /- . ■ , , to be full and spe- 
 
 gations made by other parties; but all the facts to which theycific. 
 testify should be fully stated in their own depositions, together 
 with their personal knowledge of the facts alleged, the means of Disinterested- 
 their information, their disinterestedness in the prosecution of the office Address" of 
 claim, and their post office address. witnesses. 
 
 I i;q. The officer who takes the deposition must certify as to Magistrates. 
 
 ^■^ ^ -' Deposition and 
 
 his knowledge of the credibility of the witnesses, and how such credibility of wit- 
 
 , . -^ nesses. 
 
 knowledge is obtained. 
 
 160. If they sign by mark, he must certify that the contents of To be read to. 
 
 . witness. 
 
 their deposition were made fully known to them before swearing. 
 
 161. He must specify what particular erasures, interlineations, Erasures, &c. 
 and additions have been made in the deposition, and certify that 
 
 they were, each and all of them, made with the knowledge and 
 sworn consent of the deponent. 
 
 162. He must certify that he has no interest in the claim. "°'l?'^^?.Se~ 
 
 J ness 01 magis- 
 
 163. If his commission is not on file in this office, his official ''^^^tiioritv of 
 character and the genuineness of his signature must be duly officer must be 
 certified, under seal of a court of record, or of the secretary of the 
 
 State in which the authority was granted. 
 
 164. He should also state his post office address. dre°s^of°officer.''~ 
 
Chapter V. 
 
 ARTIFICIAL LIMBS OR COMMUTATION 
 
 THEREFOR. 
 
 165. All soldiers and sailors disabled in the late rebellion by 
 loss of limb, or resection, are entitled to receive an artificial limb 
 or apparatus for resection, or, if they elect, commutation in money 
 instead, at the rate of $75 in lieu of a leg, and $50 in lieu of an 
 arm, foot, or apparatus for resection, once in every five years, 
 commencing in June, 1870; and the expenditure thus incurred 
 is to be paid frOm the pension fund. 
 
 166. Applications for limbs or commutation must be made to 
 the Surgeon General, by whom blanks therefor will be furnished. 
 
 167. If the soldier elects to receive commutation, an order for 
 the payment of the amount will be issued to him from this office, 
 which, upon presentation to the agent therein named, accom- 
 panied by duplicate receipts, will be honored. 
 
 [See acts approved July 28, 1866, July 27, 1868, (sect. 14,) 
 June 17, 1870, and June 30, 1870. 
 
 Applications. 
 
 Commutation. 
 
FORMS. 
 
 State of 
 
 On this 
 
 dred and 
 
 a of the , 
 
 and State aforesaid 
 
 cording to law, declares 
 the identical 
 
 A. 
 Declaration for original pension of an invalid. 
 
 -, County of , w .■ 
 
 day of ,' A. D. one thousand eight hun- 
 
 -, personally appeared before me, , 
 
 a court of record in and for the county 
 
 — , , who, being duly sworn ac- 
 
 : That he is aged — years ; that he is 
 -, who enlisted under the name of 
 
 Court officer. 
 Applicant. 
 
 Enlistment. 
 
 -, in the military or (naval) service of the United States, 
 , on the day of , in the year , [here 
 
 at — 
 
 state the company and regiment if in the Army, or vessel and rank Service. 
 
 if in the Navy, and whether in any other service ; and if so, what, 
 
 and under what name,] in the war of , and was honorably 
 
 discharged on the day of , in the year ; that Discharge. 
 
 his personal description is as follows : Age , height , com- p e rs o n ai de- 
 
 plexion , hair , eyes ; that, while in the service ^'^"''"°"' 
 
 aforesaid and in the line of his duty, he received the following Disability, treat- 
 
 ,,..,.,. , , , , , , ment in, hospital, 
 
 wounds, (or disability, as the case may be,) and that he was treated description of the 
 
 ,_.,.,,. - . , ,, , , . , cause of disabil- 
 
 therefor m the following named (or numbered) general hospitals : ity and date of 
 
 n . .1 T ■ r ^ i . Origin, Its pro- 
 
 [here give a particular and minute account of the wound or other gress, &c. 
 injury, and state how, when, and where it occurred, and his pres- Residence, oc- 
 ent physical condition; where the applicant has resided since haEfts" of appii- 
 leaving the service, and what has been his occupation.] _ "^^"'^ 
 
 That he hereby appoints his attorney to prose- Agent. 
 
 cute his claim; that he has never received or applied for pension; 
 
 that his residence is at No. — , in 
 
 , county of , and State of- 
 
 address is . 
 
 street, in the ■ 
 
 Also, personally appeared - 
 street, in , and - 
 
 — ; and his post office 
 
 (Claimant's signature.) 
 
 , residing at No. — , in 
 
 , residing at No. — , in 
 
 Other applica- 
 tion, residence, 
 ofand post office 
 address. 
 
 Identifying wit- 
 nesses. 
 
 Street, in , persons whom I certify to be respectable and 
 
 entitled to credit, and who being by me duly sworn, say : They 
 
 were present and saw , the claimant, sign his name 
 
 (or make his mark) to the foregoing declaration ; that they have 
 every reason to believe, from the appearance of said claimant 
 and their acquaintance with him, that he is the identical person 
 he represents himself to be ; and that they have no interest in the 
 prosecution of this claim. 
 
 Signature of witnesses.) 
 
 Credibility. 
 Present , 
 
 Disinterested- 
 ness. 
 
28 
 
 Jurat. Sworn to and subscribed before me, this day of , A. 
 
 Contents made D. , and I hereby certify that the contents of the above 
 
 declaration, &c., were fully made known and explained to the ap- 
 plicant and witnesses before swearing, including the words , 
 
 Disinterested- erased, and the words , added ; and that I have no inter- 
 
 '^^' est, direct or indirect, in the prosecution of this claim. 
 
 (Official signature.) 
 
 (The person administering the jurat should sign in his own 
 name.) 
 
 ' For application for arrears see Form N. 
 
29 
 
 B. 
 
 Declaration for the increase of an invalid pension. 
 State of , County of , m .■ 
 
 On this day of- , A. D. i8— , personally appeared 
 
 before me, , a duly authorized officer of a court of civii officer. 
 
 record in and for the county and State aforesaid, , Applicant and 
 
 aged years, who, being duly sworn according to law, declares ^^^' 
 
 that he is a pensioner of the United States, duly enrolled at the a pensioner. 
 
 pension agency, at the rate of $ — per month, by reason Name of agen- 
 
 of disability incurred in the military (or naval) service of thea^n.'^'"^ °^ ^™' 
 United States, [here state the company and regiment if in the Service. 
 Army, or the vessel and rank if in the Navy;] that his present 
 physical condition is such that he believes himself entitled to tion?^^" 
 receive an increased pension; that he herewith returns his present pension certifi- 
 pension certificate. "^^'^^ 
 
 He further declares that he is disabled in the following man- Nature of the 
 ner, to wit: [Here the' declarant will particularly set forth the ability." 
 ■nature of his disability, and the extent to which he is incapaci- 
 tated for manual labor or dependent upon the personal aid and 
 
 attendance of others.] That he hereby appoints detd,^ and' prat 
 
 his attorney to prosecute his claim. That his residence is at No. °^'^^ address. 
 
 , in street, of , county of and State of 
 
 , and his post office address is . 
 
 (Signature of claimant.) 
 
 (Identification and jurat as in Form A.) 
 
 Note. — In claims for increase under the first section of the increase under 
 
 act June 6, 1866. 
 
 act of June 6, 1866, if a pension has been granted for either of 
 the disabilities set forth in said act, or for a specific disability 
 caused by a wound, at the lower rates provided for by the pre- 
 vious acts since the 4th of March, 1861, the formal declaration Formal decia- 
 need not be required, an application such as that accepted in quired in certain 
 claims for arrears being deemed sufficient. 
 
 For application for arrears see Form N. 
 
30 
 C. 
 
 Declaration of a -widow for original pension, when no child under sixteen years 
 
 of age survives. 
 
 State of , County of , ss : 
 
 On this day of , .A. D. i8 — , personally appeared 
 
 Court officer, before me, ,"a of the , a court of 
 
 record in and for the county and State aforesaid, , 
 
 AppUcant'sage. aged years, who, being duly sworn according to law, makes the 
 
 following declaration, in order to obtain the pension provided by the 
 act of Congress granting pensions to widows ; That she is the widow 
 
 of , who enlisted under the name of , 
 
 Soldier or sailor, at , on the — day of , A. D. , [here state company 
 
 Enlistment- and regiment if in the Army, or vessel and rank if in the Navy, and 
 service. whether in other service, and if so, what, and under what name,] 
 
 Died or miss- in the war of , who died of , (or was missing and is 
 
 '°^' believed to have died,) at , on the — day of , A. D. , 
 
 U3„^_ who bore at the time of his death the rank of , in company 
 
 — , and regiment, (or vessel if in the Navy ;) that she was mar-- 
 
 Marriage. ricd under the name of , to said , on 
 
 the — day of , A. D. , by , at , there 
 
 Prior marriage, being no legal barrier to such marriage; that neither she nor her hus- 
 band had been previously married, (or otherwise as the case may be ;) 
 
 jsfot remarried ^^^^ ^^^ ^^^> '° ^^^ present date, remained his widow ; (or if remar- 
 ried, claimant will state when, where, to whom, and by whom;) that 
 
 No minor chii- he, the Said , left surviving no minor child or children by 
 
 either herself or any former wife ; that she has not in any man- 
 
 Loyaity ^^^ been engaged in or aided or abetted the rebellion in the 
 
 Prior appiica- United States ; that no prior application has been filed, either by 
 her husband or herself, (or if any has been filed, date and num- 
 
 Agent. ber should be given;) that she hereby appoints her 
 
 „ . , , attorney to prosecute her claim ; that her residence is at No. — , 
 
 Residence and •' ^ ' - ' 
 
 §?IL ""'"^ ^''" ^^ Street, in the of , county of , and State 
 
 of , and that her post office address is . 
 
 (Claimant's signature.) 
 
 Also, personally appeared , residing at No. — , in 
 
 — street, in , and , residing at No. — , in 
 
 — street, in , persons whom I certify to be respectable 
 
 dren. 
 
 tion 
 
 Identifying wit- 
 nesses. 
 
 Credibility. ^ . , , 
 
 and entitled to credit, and who, being by me duly sworn, say 
 
 Present. that they were present and saw , the claimant, 
 
 sign her name (or, make her mark) to the foregoing declaration ; 
 
 that they have evelry reason to believe, from the appearance of 
 
 said claimant and their acquaintance with her, that she is the 
 
 Disinterested- ^'^^'^'•''^^^ person she represents herself to be, and that they have 
 
 n^'^^- no interest in the prosecution of this claim. 
 
 (Signature of witnesses.) 
 
31 
 
 Sworn to and subscribed before me, this — day of — ■ , Jurat. 
 
 A. D. , and I hereby certify that the contents ot the above Contents made 
 
 declaration, &c., were fully made known and explained to the 
 appUcant and witnesses before swearing, including the words 
 
 ■ , erased, and the words , added ; arid that I have 
 
 no interest, direct or indirect, in the prosecution of this claim. 
 
 (Official signature.) 
 
 (The person administering the jurat should sign Ms own name.) 
 ' For appHcatio]! for arrears see. Form N. 
 
32 
 
 D. 
 
 Declaration for original pension of a widow, child or children under sixteen years 
 
 of age surviving. 
 
 State of , County of , w .■ 
 
 On this day of , A, D. , personally appeared 
 
 Court officer, before me, , a of the , a court of 
 
 Applicant and record in and for the county and State aforesaid, , aged — 
 
 ^^^' years, who, being duly sworn according to law, makes the fol- 
 
 lowing declaration, in order to obtain the pension provided by 
 acts of Congress granting pensions to widows ; that she is the 
 
 Soldier or sailor, widow of , who enlisted under the name of 
 
 Enlistment. > at :, on the of , A. D. , in [here 
 
 Service. State company and regiment if in the Army, or vessel and rank if 
 
 in the Na\-y, and whether in other service, and if so, what, and 
 
 Died or miss- under what name,] in the war of , who died of -, (or 
 
 '"^' was missing, and is believed to have died,) at , on the 
 
 day of , A. D. , and who bore at the time of his 
 
 Rank. death the rank of , in company and regiment; 
 
 Marriage. (or vcsscl, if in the Navyj) that she was married under the name 
 
 of , to said , on the day of 
 
 , by , at , there being no legal bar- 
 Prior marriage, rier to such marriage; that neither she nor her husband had been 
 previously married ; (or otherwise as the case may be ;) that sh^ 
 Not remarried, has, to the present date, remained his widow; that the following 
 are" the names and dates of birth of all his legitimate children yet 
 
 Namesand,. . ^ 
 
 ages of children, surviving, who were under sixteen years of age at the father's 
 His by herself, death, viz : his by herself, , his by a former mar- 
 widow.^ °™"riage, ; that she has not abandoned the support 
 
 children Ty°fo1-- of any One of his children by a former marriage, but that they 
 merwie. ^^.^ ^^yj under her care and maintenance; [or, if otherwise, let 
 the facts be stated ;] that she has not in any manner been engaged 
 Loyalty. ^^ Or aided or abetted the rebellion in the United States ; that no 
 Prior appiica- prior application has been filed by either her husband or herself; 
 [or if one has been filed the date and number must be given;] 
 Agent. that she hereby appoints her attorney to prose- 
 Residence and ''^t^ '^^'^ claim ; that her residence is at No. , in 
 
 post-office ad- street, in the of , county of , and 
 
 State of , and that her post office address is . 
 
 (Signature of claimant.) 
 
 (Identification and jurat as in Form C.) 
 For application for arrears see Form N. 
 
33 
 
 E. 
 
 Declaration of a pensioned widow for increase of pension. 
 
 State of , County of , ss: 
 
 On this day of —. , A. D. , personally appeared 
 
 before me , a duly authorized officer of a court of cjvii officer. 
 
 record in and for the county and State aforesaid, , 
 
 who, being duly sworn according to law, makes the following 
 declaration, in order to obtain the benefit of the provisions of 
 acts of Congress increasing the pensions of widows and orphans ; 
 
 that she is the widow of , who was [here state com- Service. 
 
 pany and regiment if in the Army, and rank if in the Navy, and 
 whether in other service; 'and if so, what, and under what name;] 
 that on account of his death she has been granted a pension of 
 
 dollars per month, in accordance with a certificate, num- Pension certifi- 
 
 bered , bearing date , and which is herewith returned; 
 
 that she has not remarried since the death of her husband above- Remarriage, 
 named ; that the following are the names and dates of birth of Names and 
 all his legitimite children yet surviving, and who were under six- ciiiidren. 
 teen years of age at the father's death, viz : his by herself His byiierseif. 
 
 , . , ^ . .1,11' Hisbyaformer 
 
 , his by a former marnage , that she has marriage. 
 
 not abandoned the support of any one of his children by a for- tiiose by a former 
 mer marriage, but that they are still under her care and main- ™'^"'^^- 
 tenance, [or, if otherwise, let the facts be stated ;] that she hereby 
 
 appoints her attorney to prosecute her claim; Agent. 
 
 that her residence is at No. , in street, in the =— Residence and 
 
 of , county of , and State of , and that her §ress. " "^^ ^ " 
 
 post office address is . 
 
 (Claimant's address.) 
 
 (Identification and jurat as in Form C.) 
 ' For application for arrears see Form N. 
 
 3PL 
 
34 
 
 F. 
 
 Declaration for pension of children under sixteen years of age. 
 
 State of , County of , w.- 
 
 On this day of , A. D. , personally appeared 
 
 Court officer, before me, , a of the , a court of 
 
 record, in and for the county and State aforesaid, , 
 
 who, being duly sworn according to law, makes the following 
 declaration, in order to obtain the pension provided by acts of 
 Congress for children under sixteen years of age : That he (or she) 
 
 Guardian. is the Only legal guardian of , legitimate children 
 
 Legitimacy. u l" . .^ ^ ^1, f 
 
 of , who enlisted under the name of 
 
 , at , on the day of , A. D. , [here 
 
 state company and regiment if in the Army, and vessel and rank 
 if in the Navy, and whether in other service ; and if so, what, and 
 
 Died or miss-^^*^^'" what name,] in the war of , who died of •-, 
 
 '"S- (or was missing, and is believed to have died,) at , on the 
 
 day of , A. D. , and who bore at the time of 
 
 his death the rank of , in company and regi- 
 
 No widow ornisiit; (or vessel, if in the Navy;) that he left no widow surviving, 
 
 survive' '^'''''''■™ [or if any survived, and abandoned any of said children, or is 
 
 unfit to have charge of them, the dates and other particulars, or 
 
 Diath of widow, if shc has died, the fact and date of death, shoyld be here stated ;] 
 
 Only surviving that the above-named are the only surviving legitimate children 
 
 children under 16^..,- 1 j ■_ ^ r 
 
 years of age. of Said , who were under sixteen years of age at 
 
 Death of chii- the time of his death, [and if any have died, the fact, and date 
 
 ^''^^' of deaths, should be stated ;] that said children were the issue of 
 
 Dates of birth. / [here give the name and date of birth of each 
 
 Names of pa- child, and the names of the parents of each child respectively ;] 
 
 i'veiv' "'^^P^'^'" that the father was married under the name of , 
 
 rems"""' of pa- ^^ ^ ^^ ^^^ ^^^ ^f ^ ^^ _ _ ^ 
 
 at , there being no legal barrier to such marriage ; [if more 
 
 than once married, the facts in each case should be stated;] that 
 
 Loyalty. the Said children have not aided or abetted the rebellion, and that 
 
 Prior appiica- no prior application has been filed in their behalf, or by the father 
 
 ''""• or mother; [or if Iny has been filed, the number and the date of 
 
 filing should be given ;] that he (or she) hereby appoints 
 
 Agent. , his (or her) attorney to prosecute the above claim ; that 
 
 Residence and his (or her) residence is at No. , in street, in the 
 
 post office ad- ■ _, _ 
 
 dress. of , county of , State of — ^ — ■ — , and that 
 
 his (or her) post office address is — 
 
 (Claimant's signature.) 
 
 Identifying wit- Also, personally appeared , residing at No. , 
 
 in street, in , and , residing at No. 
 
 , in street, in , persons whom I certify to be 
 
 nesses. 
 
 Credibility. respectable, and entitled to credit, and who, being by me duly 
 
35 
 
 swom, say they were present and saw , the claim- Present. 
 
 ant, sign name (or mark) to the foregoing declaration ; that 
 
 they have every reason to believe, from the appearance of said 
 
 claimant and their acquaintance with , that 
 
 is the identical person represents to be, and Disinterested- 
 
 that they have no interest in the prosecution of this claim. 
 
 (Signature of witnesses.) 
 (Jurat same as in Form A.) 
 
 ' For application for arrears see Form N. 
 
 ness. 
 
cliildren. 
 Service. 
 
 36 
 
 G. 
 
 Declaratiofi of guardian for increase of pension to petisioned children. 
 
 State of , County of , ss : 
 
 On this — day of , A. D. , personally appeared before 
 
 Civil officer, jjjg ^ ^ ^^Jy authorized officer of a court of rec- 
 ord in and for the county and State aforesaid , 
 
 who, being duly sworn according to law, makes the follow- 
 ing declaration, in order to obtain the benefit of the provisions of 
 acts of Congress increasing the pensions of orphans : that he (or 
 Legitimacy of she) is the Only legal guardian of , legitimate chil- 
 dren of , who was a [here state company and reg- 
 iment if in the Army, or vessel and rank if in the Navy, and whether 
 in other service, and if so, what, and under what name;] that, on 
 cate. account of his death, they have been granted pension in accor- 
 dance with the certificate numbered — , bearing date , 
 
 of Wrths'of chfi- and which is herewith returned ; and that the names and dates 
 ' '. of birth of all his legitimate children yet surviving, who were un- 
 der sixteen years of age at the date of the father's death, as fol- 
 seif .' ^^^ ^ "' lows ; — '■ (of deceased by herself, 
 
 Ciiiidren byfor- i ■ i r 
 
 merwife. his by a former mar- 
 riage, ^^ .) 
 
 Agent.' That he (or she) hereby appoints his (or her) attor- 
 
 Residence and ney to prosecute the above claim ; that his (or her) residence is 
 
 post office ad- -^ . . , • .i r .. r 
 
 Sress. at No. — , m Street, m the of , county of , 
 
 State of ; and that his (or her) post office address is 
 
 (Claimant's signature.) 
 
 (Identification and jurat as in form F.) 
 'For application for arrears see Form- N. 
 
H. 
 
 Declaration for an original pension of a mother. 
 
 State of , County of , ss : 
 
 On this — day of , A. D. — , personally appeared before 
 
 me, , a of the , a court of record, in and Court officer. 
 
 for the county and State aforesaid, , aged — years. Applicant. 
 
 who, being duly sworn according to law, makes the following 
 declaration in order to obtain the pension provided by the, acts 
 of Congress granting pensions to dependent mothers ; that she is 
 
 the widow (or wife) of , and mother of , who wife of and 
 
 enlisted under the name of , at , on the — day of'°°*'"^°''- 
 
 , A. D. — , [here state company and regiment if in the Army, Service. 
 
 or vessel and rank if in the Navy, and whether in other service, 
 
 and if so, what, and under what name,] in the war of , who 
 
 died of , (or was missing and is beheved to have died,) at. Died or miss- 
 
 , on the — day of , A. D. — ; that said son, 
 
 -, left neither widow nor child under sixteen years of age sur- no nunor cMid 
 viving; that she was dependant upon said son for support ; that^DepSnde 
 
 dence . 
 
 her husband, said , aged — , died at , on day or'*^lbandonment 
 
 of , A. D. — , and that she has riot remamed, [or if she has °*^Re^ritd. 
 
 remarried, state when, where, to whom, and by whom; or, if said 
 husband still survives, state the nature of his disability and for Nature of iius- 
 how long a period, and to what extent it disqualified him for sup- 
 porting her;] that there were surviving at date of said son's surviving broth- 
 death, his brothers and sisters who were under sixteen years ofder^s^xteen*!"^^""' 
 age at said date, as follows: [here give names and dates of birth;] Names and dates 
 that she has not heretofore received or apphed for pension; that" pjjor' appUca- 
 she has not aided or abetted the rebellion; that she hereby ap-"°Loyaity, 
 
 points her attorney to prosecute the above claim; that 'Agent. 
 
 her residence is at No. — , in street, in the of , Residence and 
 
 cpuntyof- , and State of ; and that her post office g°|^s. ""^"^ '"^' 
 
 address is -, . 
 
 (Claimant's signature.) 
 
 (Identification and jurat as in Form C.) 
 ' For apphcation for arrears see Form N. 
 
3« 
 I. 
 
 Declaration for original pension of a father. 
 
 State of , County of , ss: 
 
 On this — day of , A. D. , personally appeared before 
 
 Court officer, me, , a of the , a court of record in 
 
 Applicant. and for the county and State aforesaid, , aged — years, 
 
 who, being duly sworn according to law, makes the following 
 
 declaration in order to obtain the pension provided by the acts 
 
 of Congress granting pensions to dependent fathers : that he is 
 
 Name of de- the father of , who enlisted under the name of 
 
 ceased. , _ _^ , ^ 
 
 Service. j at , On the — day of , A. D. , m [here give 
 
 company and regiment if in the Army, or vessel and rank if in 
 the Navy, and whether in other service, aind if so, what, and un- 
 
 Died or miss- der what name,] in the war of , and died of , (or was 
 
 '"^' missing and is beheved to have died,) at , on the — day of 
 
 No widow nor ' ^- D- ; that Said son left neither widow nor child under 
 
 vived. '^'"''' ^"'^' sixteen years of age ; that the declarant was married to the 
 
 Marriage. mother of Said son at , on the — of , A. D. , by 
 
 Dependence, J that he was dependent upon said son for support; 
 
 Brothers and '^3-* there were surviving at date of said son's death his brothers 
 
 vTved'!' '' '"'^ ^"'^" a'^d sisters, who were under sixteen years of age at said date, as 
 
 Names and dates follows: [here give names and dates of birth;] that he has not here- 
 
 ofbirtii. tofore received or applied for pension ; that he has not aided or 
 
 Prior appiica- abetted the rebelhon ; that he hereby ' appoints his 
 
 Loyalty. attorney to prosecute the above claim ; that his residence is at 
 
 ReSdence and No. — , in Street, in the of , county of , State 
 
 Sress. """"^ ^'^"of , and that his post office address is . 
 
 (Claimant's signature.) 
 
 (Identification and jurat same as in Form A.) 
 ' For application for arrears see Form N. 
 
 tion 
 
39 
 J- 
 
 Declaration for pension of dependent brothers and sisters. 
 
 State of — '■ , County of , ss .- 
 
 On this day of , A. D. , personally appeared 
 
 before me, , a of the , a court of Court officer. 
 
 record in and for the county and State aforesaid, , Applicant. 
 
 who, being duly sworn according to law, makes the following 
 declaration in order to obtain the pension provided by the acts 
 of Congress for dependent brothers and sisters : That he (or she) 
 
 is the only legal guardian of , brothers and sisters Guardian. 
 
 of , who enlisted under the name of , 
 
 at , on the of , A. D. , in [here state 
 
 company and regiment, if in the Army, or vessel and rank, if in Service, 
 the Navy, and whether in other service, and if so, what, and un- 
 der what name,] in the war of , and died of , (or Died or miss- 
 was missing and is believed to have died,) at , on the '"^' 
 
 day of , A. D. , and bore, at the time of his death. Rank. 
 
 rank of , in company — , in — regiment, (or vessel, if in 
 
 the Navy ;) that he left neither widow, minor child, mother, nor Oniy surviving 
 father ; that the above-named are the only surviving legitimate ters, und^ sixl 
 
 brothers and sisters of said deceased , who were dependent*. ^^^^ 
 
 under sixteen years of age at the time of his death, and were de- Deatii. 
 
 pendent upon him, [if any have died, the facts and date of death 
 
 should be stated;] that said brothers and sisters were the issue of Names and date 
 
 , [here give the name and date of birth of each "'^ '"'"'• 
 
 brother and each sister, and the names of the parents of each one Names of pa- 
 respectively ;] that the parents were married under the names of'^^Marriage of 
 
 , to , on the day of , *' ^^' 
 
 A. D. , by , at , there being no legal 
 
 barrier to such marriage, [if more than once married, the facts in 
 
 each case should be stated;] that said brothers and sisters have 
 
 not aided or abetted the rebellion ; that no prior application has Loyalty. 
 
 been filed in their behalf, or by the father or mother, [or, if any cation^""'^ ^^^ ' ' 
 
 has been filed, the date of filing should be given ;] that he (or 
 
 she) hereby, appoints , his (or her) attorney to Agent. 
 
 prosecute the above claim ; that his (or her) residence is at No. Residence and 
 
 , ■ r . c P°s' office ad- 
 
 , m street, m the of , county of , dress. 
 
 State of , and that his (or her) post office address is 
 
 . (Signature of claimant.) 
 
 (Identification and jurat as in Form F.) 
 
 ■ For appUcation for arrears see Form N.) 
 
40 
 K. 
 
 Dedaratwn, for restoration to the pension rolls, of a person whose name has been 
 dropped under the act of February 4, 1862. 
 
 State of , County of , ss : 
 
 On this day of , A. D. , personally appeared 
 
 Court officer, before me, , a duly authorized officer of a court of record 
 
 in and for the county and State aforesaid, ■- , 
 
 Applicant and aged years, a resident of , in the State of , 
 
 who, being duly sworn according to law, declares that he (or 
 
 she) is the identical , who was pensioned on 
 
 Pension agency, the roUs of the agency at , and whose pension certificate 
 
 cate. " is herewith returned \ that he (or she) his resided,- since the 
 
 January,i86i. ist day of January, A. D. i86i, as follows, [here name the 
 
 place or places at which the applicant has resided ;] that, during 
 
 Means of sub- this period, his (or her) means of subsistence have been, [here 
 
 sistcncs 
 
 name the employment or other means by which a hvehhood has 
 Loyalty. been gained;] that he has not borne arms against the Govern- 
 ment of the United States, or (or she has not) in any manner 
 aided or abetted the rebellion, or those prosecuting the re- 
 bellion, or manifested a sympathy with their cause, but, on 
 the contrary, did, during the said rebellion, earnestly desire 
 Last payment, its Suppression by force of arms; that he (or she) was last 
 
 paid his (or her) pension on the day of , 18 — , 
 
 Continuance of [here the claimant, if an invalid, should depose as to the con- 
 marriage.^"'' ''^'tinuance of his disabiUty, and if a widow, mother, or father, as 
 
 Agent. to remarriage ;] that he (or she) hereby appoints ■■ 
 
 Residence and his (or her) attorney to prosecute the above claim ; that his (or 
 
 Sress.""^"^ *''"her) residence is at No. , in street, in the of 
 
 , county of , State of , and that his (or her) 
 
 post office address is . 
 
 (Claimant's signature.) 
 
 (Identification and jurat as in Form F.) 
 ' For appUcation for arrears see Form N. 
 
4^ 
 L. 
 
 Declaration of pensioner for restoration to the rolls under section 3, act of yuly 
 
 27, 1868. 
 
 State of - 
 On this ■ 
 before me 
 
 County of - 
 
 ss: 
 
 day of - 
 
 A.D. 
 
 personally appeared 
 
 -, a duly authorized officer of a court Court officer. 
 
 of record' in and for the county and State aforesaid, 
 
 Applicant. 
 
 Name of pen- 
 sioner . 
 
 , who, being duly sworn according to law, makes the fol- 
 lowing declaration in order to secure restoration to the rolls of 
 pensioners : that the person on account of whose disability (or 
 
 death) pension was granted, was , who was a 
 
 in' , [here state company and regiment, if in the 
 
 . Army, or vessel and rank, if in the Navy, and whether in other 
 service, and if so, what, and under what name ;] that the pension Pension certifi- 
 
 certificate numbered , and bearing date , is herewith 
 
 returned, [here claimant must depose distinctly and specifically 
 
 the reason why pension has not been claimed, whether because wiiy pension 
 
 , ■' ^ has not been 
 
 of cessation of disability, dependence, remarriage, or other cause ;] claimed, 
 that he (or she) hereby appoints his (or her) attor- Agent. 
 
 ney to prosecute the above claim 
 is at No. , in — 
 
 that the residence of claimant Residence and 
 
 post office ad- 
 street, in the of , county of dress. 
 
 and State of - 
 
 -, and that his (or her) post office ad- 
 
 dress is ■ 
 
 (Signature of claimant.) 
 (Identification and jurat as in Form F.) 
 
42 
 
 M. 
 
 Declaration for increase of pension under section 13, act of y-uiy 27, 1868. 
 
 Civil officer. 
 Applicant. 
 
 State of ■ 
 
 On this 
 
 before me, 
 
 — , County of - 
 day of 
 
 A. D. , personally appeared 
 
 Service. 
 
 , a duly authorized officer of a court of record 
 
 in and for the county and State aforesaid, , who, being 
 
 duly sworn according to law, makes the following declaration in 
 order to obtain the benefit of the provisions of section 13 of an act 
 of Congress relating to pensions, approved July 27, 1868 : that the 
 person on account of whose disability (or death) pension was 
 granted, was , who was a [here give company, and regi- 
 ment if in the Army, or vessel and rank if in the Navy, and 
 whether in any other service; and if so, what, and under what 
 
 name ;] that the pension certificate nlimbered , and bearing 
 
 Pension certifi- date , is herewith returned, [here claimant should, if an 
 
 Continuance of™'*'^^^^' dcpose as to the Continuance of his disability, and if a 
 disability. widow, mother, or father, as to remarriage;] that claimant ap- 
 
 emamage. points his attorney to prosecute the above claim, 
 
 „ ., ' , and that his (or her) residence is at No. , in street, 
 
 Residence and \ ' ' ' 
 
 §ress °^'^^ '^^-'viv the of , county of , and State of , 
 
 and that his (or her) post office address is . 
 
 (Signature of claimant.) 
 (Identification and jurat as in Form F.) 
 
43 
 
 N. 
 
 Application for renewal of arrears of pensions. 
 
 To the Commissioner of Pensions : 
 
 Sir: Believing that I, , of , who was a Applicant. 
 
 , [here state rank, and if the person on account of whose 
 
 disability or death pension was , granted was in the Army, give count of whose 
 company and regiment; and if in the Navy, name of vessel; and ciafm'is made^^ 
 whether in other service ; and if so, what, and under what name, ^'■"™- 
 with date of enlistment and discharge in each service,] am en- 
 titled to of my pension, which was payable at 
 
 agency, I herewith return my present pension certificate, No. Pensionagency 
 
 , [if already surrendered, so state; and if it cannot be pro- Certificate. 
 
 duced, state the reason;] that , [if the applicant be a widow, R^g^j^^^j^ ^ 
 
 she should state whether she has remarried;] that I ask of Arrears or re- 
 
 ^J newal. 
 
 my pension may be granted, because [here give grounds;] that my Basis of claim 
 
 residence is at No. , street, in of , county E°=' o*'^^ ^^- 
 
 of , and State of . 
 
 (Claimant's signature.) 
 
44 
 
 o- 
 
 Declaration for restoration to pension rolls of a person whose name has been 
 dropped by reason of re-enlisfment. 
 
 State of , County of , w/ 
 
 On this day of , A. D. , personally appeared 
 
 Civil officer, before me, , a duly authorized officer of a court of record 
 
 AppUcant. jjj a,nd for the county and State aforesaid, — ^ , who, 
 
 being duly sworn according to law, declares : That his name was 
 
 Pension agency, duly enrolled at the pension agency, at the rate of 
 
 Disability. doUars per month, by reason of disability incurred in the military 
 
 (or naval) service of the United States; [here state the company 
 Service. and regiment if in the Army, or vessel and rank if in the Navy;] 
 
 that he re-enlisted on the — day of , A. D. , in , 
 
 Last discharged, [here State service and rank,] was last discharged on the 
 
 Last paid. ^^^ °^ ' ^- ^- ' ^^^ ^^^ ^^^ P^^*^ ^'^ ^'^^ ^^Y °^ 
 
 , A. D. ; that he believes himself entitled, by reason 
 
 diS.wuty!™'^^ °' of continuance of said disability, to be restored to the rolls ; that 
 he herewith returns his present pension certificate, No. — , (if 
 already surrendered, so state ; and if he cannot produce it, state 
 
 Treatment in the reason ;) that, while in the service aforesaid, he was treated 
 for said disability in the following named (or numbered) hospital ; 
 
 Description of [here give a particular and minute account of his johysical con- 
 dition from the date at which his pension ceased to the present 
 
 Date of origin, time, and where the applicant resided, and what has been his 
 
 Its progress, &c. ' ^^ ' 
 
 occupation when out of the service ;] that he hereby appoints 
 
 ^sesii- his attorney to prosecute his claim ; that his resi- 
 
 Residence and dence is at No , in 'street, in the of , 
 
 gress. "^"^ ^''" county of , and State of . 
 
 (Claimant's signature.) 
 
 (Identification and jurat as in Form A.) 
 
45 
 P. 
 
 WAR OF 1812. 
 
 Declaration for Pension of Survivor. 
 
 State of - 
 On this ■ 
 
 — , Couttty of - 
 day of 
 
 •. ss: 
 A. D. 
 
 hundred and seventy ■ 
 , of the 
 
 one thousand eight 
 
 , personally appeared before me 
 
 a court of record within and for the 
 county and State aforesaid, , aged years, a resi- 
 dent of , county of , State of , who, being 
 
 duly sworn according to law, declares that he is married, that his 
 
 wife's name was , to whom he was married at , 
 
 on the day of , 18 — ; that he served the full period 
 
 of sixty days in the^ service of the United States in the 
 
 war of 181 2 ; that he is the identical who^ in 
 
 Captain company, regiment, brigade, 
 
 division, at , on the day of , 181-, 
 
 Court officer. 
 
 Applicant. 
 
 Service . 
 
 Drafted, enlist- 
 ed, or enrolled. 
 
 and was honorably discharged at 
 , 181- ; that' 
 
 on the ■ 
 
 day of 
 
 that he at no time during the late rebellion against the authority 
 of the United States adhered to the cause of the enemies of the 
 Government, giving them aid or comfort; or exercised the func- 
 tions of any office whatever under any authority, or pretended 
 authority, in hostility to the United States; and that he will 
 
 support the Constitution of the United States ; that he is not in ^^ 
 
 ^^ _ ' ^ Not a pen- 
 
 receipt of a pension under any previous act ; that he makes this sioner. 
 
 declaration for the purpose of being placed on the pension roll of 
 
 the United States, under the provisions of the act approved 
 
 February 14, 1871, and he hereby constitutes and appoints, with 
 
 full power of substitution and revocation, of , 
 
 his true and lawful attorney to prosecute his claim and procure 
 
 the issuance of a pension certificate to him; that his post office is „ ^ , 
 
 ^ ... Post office ad- 
 
 at , county of , State of ; that his domicile dress. 
 
 or place of abode is . 
 
 attest : 
 
 (Claimant's signature.) 
 
 Also, personally appeared ■ 
 street, in , and ■ 
 
 residing at No. 
 residing at No. - 
 
 m Identifying wit- 
 • nesses. 
 
 ■ Street, m 
 
 -, persons whom I certify to be respectable Credibility. 
 
 and entitled to credit, and who being by me duly sworn, say ; 
 
46 
 
 Presence. They were present and saw , the claimant, sign his 
 
 name (or make his mark) to the foregoing declaration ; that they 
 have every reason to believe, from the appearance of said claim- 
 ant and their acquaintance with him, that he is the identical 
 person he represents himself to be ; that at no time during the 
 late rebellion against the authority of the United States did he 
 adhere to the cause of the enemies of the Government, giving 
 Disinterested- them aid Or comfort ; and that they have no interest in the prose- 
 cution of this claim. 
 
 (Signature of witnesses.) ' 
 
 Sworn to and subscribed before me, this day of ■ — , 
 
 Contents made A. D. , and I hereby certify that the contents 
 
 known. 
 
 of the above declaration, &c., were fully made known 
 [l. s.] and explained to the applicant and witnesses before 
 
 swearing, including the words , erased, and the 
 
 Disinterested- words , added ; and that I have no interest, 
 
 direct or indirect, in the prosecution of this claim. 
 
 (Official signature.) 
 
 Notes. — • "Military" or "naval." 
 
 •2 "Was drafted," "enlisted," or "was enrolled." 
 3 Here give place, capacity, and manner of servifce, and any his- 
 torical events in the war in which he participated, or with which 
 he was connected. 
 
 ness. 
 
47 • 
 
 WAR OF 1812. 
 
 Declaration for a Pension under Act of February 14, 1871. 
 
 By a survivor pensioned under previous acts. 
 
 State of , County of , ss : 
 
 On this day of , A. D. one thousand eight hun- 
 
 dred and seventy ■ 
 
 , of the — 
 
 county and State aforesaid 
 
 resident of 
 
 , personally appeared before me 
 
 , a court of record within and for the 
 , aged years, a 
 
 -, county of 
 
 State of ■ 
 
 -, who, be- 
 
 ing duly sworn according to law, deckres that he is married; that 
 
 his wife's name was , to whom he was married at 
 
 , on the day of , 18 — ; that he served the 
 
 full period of sixty days in the' service of the United 
 
 States in the war of 181 2 ; that he is the identical , 
 
 who^ in Captain 
 
 ment, brigade, division, at 
 
 day of , 181-, and was honorably discharged at 
 
 Court officer. 
 
 Applicant. 
 
 Service. 
 
 company, 
 
 regi- 
 
 on the 
 
 on the • 
 
 day of 
 
 181-; that^- 
 
 Drafted, enlist- 
 "' ed, or enrolled. 
 
 that he at no time during the late rebellion against the authority 
 of the United States adhered to the cause of the enemies of the 
 Government, giving them aid or comfort, or exercised the func- 
 tions of any office whatever under any authority, or pretended 
 authority, in hostility to the United States; that he will support 
 the Constitution of the United States ; that he is now a pensioner 
 
 on the roll of the agency, under certificate No. , at 
 
 $ — per month, for* in the service of the United States 
 
 in the war ; that he makes this declaration for the purpose 
 
 Loyalty. 
 
 of being placed on the pension roll of the United States, under ^'™" 
 the provisions of the act approved February 14, 187 1, and he 
 hereby constitutes and appoints, with full power of substitution 
 
 ■ and revocation, , of , his true and lawful 
 
 attorney — to prosecute his claim and procure the issuance of a 
 
 pension certificate to him ; that his post office is at , county 
 
 of , and State of ; that his domicile or place of 
 
 abode is . 
 
 Preceding pen- 
 
 ATTEST : 
 
 (Claimant's signature.) 
 
 Post office ad- 
 dress. 
 
 (Jurat and affidavit of witnesses as in Form P.) 
 
 Notes. — ' "Military" or "naval." 
 
 2 "Was drafted," "enlisted," or "was enrolled." 
 
 3 Here give place, capacity, and manner of service, and any histor- 
 
 ical events in the war in which he participated or with which he 
 was connected. 
 ■• "Wounds received," or "disabihty or disease contracted." 
 
48 
 R. 
 
 WAR OF 1812. 
 
 Declaration of a Widow for Pension. 
 
 State of , County of , ss : 
 
 On this day of , A. D. eighteen hundred and 
 
 Court officer, seventy , personally appeared before me, , of 
 
 the , a court of record in and for the county and State 
 
 AppUcant'sage. aforesaid, , aged years, a resident of , 
 
 county of , State of , \vho, being duly sworn ac- 
 
 Soidier or sailor, cording to law, declares that she is the widow of , 
 
 who served the full period of sixty days in the^ service of 
 
 the United States in the war of 1812, and who was the identical 
 
 Drafted, enlist- who^ in Captain company, regi- 
 
 ed, or enrolled. ^^^^^ brigade, division, at , on the 
 
 day of , 181 — , and was honorably discharged at , 
 
 on the day of , 181 — ; that^ 
 
 that she was married under the name of , to said 
 
 , on the day of , A. D. 18 — , by 
 
 , at , there being no legal barrier to such 
 
 Death. marriage ; that her said husband died at '-, on the day 
 
 Not remarried, of , 1 8 — , and that she has not remarried since his death; 
 
 Loyalty. ^'^'^ ^'^ "° '^''"^ during the late rebellion against the authority of 
 
 the United States did she or her said husband adhere to the cause 
 of the enemies of the Government, giving them aid or comfort, 
 or exercise the functions of any office whatever under any au- 
 thority, or pretended authority, in hostility to the United States ; 
 that she will support the Constitution of the United States ; that 
 
 N 1 a p &x\-she is not in receipt of a pension under any previous act ; that she 
 makes this declaration for the purpose of being placed on the 
 pension rolls of the United States, under the provisipns of the 
 act approved February 14, 1871, and hereby constitutes and ap- 
 points, with full power of substitution and revocation, 
 
 , her true and lawful attorney to prosecute her claim, and 
 
 procure the issuance of a pension certificate to her; that her post 
 
 Post office ad- office is at , county of , State of ; that her 
 
 '^^^' domicile or place of abode is . 
 
 sioner 
 
 attest: (Signature of claimant.) 
 
 nesses 
 
 Identifying wit- Also personally appeared and , 
 
 essR«:_ c J i. r j 
 
 residing at No. , in street, in , and at No. 
 
 Credibility. in Street, in , respectively, persons whom I certify to 
 
 be respectable and entitled to credit, and who, being by me duly 
 
Disinterested- 
 ness. 
 
 49 
 
 sworn, say : They were present and saw , the claim- Presence. 
 
 ant, sign her name (or make her mark) to the foregoing declaration ; 
 that they have every reason to believe, from the appearance of 
 said claimant, and their acquaintance with her, that she is the 
 identical person she represents herself to be, and at no time dur- 
 ing the late rebellion against the authority of the United States 
 did she, or her said husband, adhere to the cause of the enemies 
 of the Government, or give them aid or comfort ; and that they 
 have no interest in the prosecution of this claim. 
 
 (Signature of witnesses.) 
 
 Sworn to and subscribed before me, this day of — , A. D . Jurat. 
 
 1 87-, and I hereby certify that the contents of the above ^^^^^^^'^ "^^^^ 
 , declaration, &c., were fully made known and explained 
 [l. s.] to the applicant and witnesses before swearing, including 
 
 the words , erased, and the words , added ; 
 
 and that I have ncinterest, direct or indirect, in the pros- nes?'^'°'*"^'°^' 
 ecution of this claim. 
 
 (Official signature.) 
 
 Notes. — ' "Military" or "naval." 
 
 2 "Was drafted," "enlisted," or "was enrolled." 
 ' Here«give place, capacity, and manner of service, and any histori- 
 cal events in the war in which he participated, or with which he 
 was connected. 
 * "Wounds received," or "disability or disease contracted." 
 
 4 P L 
 
50 
 
 s. 
 
 APPLICATION FOR A NEW CERTIFICATE. 
 State of , County of , w.- 
 
 Magistrate. On this' day of , 1 87- before the subscriber, a 
 
 Applicant. for Said county, personally appeared , who 
 
 on oath declares that is the who belonged to company 
 
 Service. " — ," in the regiment of , in the service of the United 
 
 States, in the war ; that name was placed on the 
 
 pension roll of the State of ; that received a pen- 
 Pension certiti- sion certificate numbered , and bearing date the day of 
 
 sfroyedf °^ '" , 1 8 — ; that he was last paid at agency, to include 
 
 the day of , 187-; that has not bartered, sold, 
 
 assigned, or pledged pensi|On certificate, or any interest 
 
 Date of loss, therein, but that on or about the day of , 187-, at 
 
 with full accoupt 
 
 of the manner or near , 
 
 and circumstan- 
 ces of said loss. • 
 
 Post office ad- My post office address is r-. 
 
 (Signature of applicant.) 
 
 Witness. Also personally appeared , who on oath declares 
 
 that well knows , who has executed the fore- 
 going aflidavit, to be the identical pensioner named therein. 
 
 (Signature of witness.) 
 
 Jurat. Sworn to and subscribed before me, the day and year aforesaid, 
 
 the contents being first made known, and I certify that the affiants 
 
 are persons of veracity. 
 
 (Official signature.) 
 
 Certificate as StATE OF , CoUnty of , W .■ 
 
 authority of mag- , , ,- , ^ i . 
 
 istrate. I, , clerk of the court of the county and 
 
 State aforesaid, certify that is a , duly com- 
 missioned and qualified ; that his commission was dated on the 
 
 day of , 18 — , and will expire on the day of , 
 
 18 — , and that his signature above written is genuine. 
 
 Given under my hand and the seal of said this 
 
 day of , 187-. 
 
 < (Official signature.) 
 
 Notes. — A blank space is left at the close of applicant's affidavit that the 
 time, place, and manner of the loss or destruction of the original certificate may 
 be set forth. 
 
 The pensioner's oath must be supported by the evidence of another person 
 as to identity. The witness must swear that he or she well knows applicant 
 to be the same person described in his or her affidavit, and the magistrate 
 must certify that the deponent is a person of veracity. 
 
 When a person acting as agent or attorney for a pensioner loses a certificate, , 
 the affidavit of that person, duly authenticated, is also required. 
 
 The official character and signature of the officer.before whom the affidavits 
 are made must be authenticated by the certificate of the proper officer, under 
 his seal of office. 
 
51 
 
 T. 
 APPLICATION FOR TRANSFER OF PAYMENT OF PENSION. 
 State of , County of , j-j' .■ 
 
 On this day of , i8 — , before me , a Magistrate. 
 
 , personally appeared , late a -^ of com- 
 
 Service. 
 
 pany — , regiment , now a permanent resident of the 
 
 county of , in the State of , who, being duly sworn, Residence. 
 
 declareth that is the same person whose name was 
 
 placed, on the day of , i8 — , upon the list of* when pen- 
 
 pensions, at the rate of dollars cents per month, from^'°°°''' 
 
 the day of , i8 — . That said was wiien last paid. 
 
 last paid at the pension agency of to the day of 
 
 , 1 8 — , but now desires and applies for the payment of Reasons for de- 
 said pension at, and the transfer of h — name to the roll of, the ^""^ ^^^^ '^^' 
 pension agency att . ' 
 
 My post office address is \ . Post office ad- 
 
 (Signature of pensioner.) 
 
 Sworn and subscribed to before me the day and year aforesaid. 
 
 (Official signature.) 
 
 EVIDENCE OF IDENTITY. 
 
 State of , County of , ss : 
 
 I, , in the county above named, do hereby certify titei™'^"^'^^'^' 
 
 that I have the most satisfactory evidence, viz : § that 
 
 , who has this day appeared before me to take the 
 
 oath of identity, is the identical person named in the pension cer- 
 tificate, which he has exhibited before me, numbered —, and 
 
 bearing date at the the day of , i8 — , and 
 
 signed by , secretary of . 
 
 Given under my hand at this day of , i8 — . 
 
 (Signature of identifying witness.) 
 
 * Insert "Army" or "Navy." 
 
 t Insert the reasons for requesting the transfer. 
 
 X In large cities' the street and number of the pensioner's residence must be 
 given. 
 
 § Here state what the evidence is, whether jjersonal knowledge or affidavits 
 of respectable persons, and if the latter give their names. 
 
 Notes. — Payment of pension will not be transferred to an agency within 
 the district of which the pensioner does not permanently reside. The pension 
 certificate must accompany an application for transfer. In apphcations of 
 guardians the names of the wards and of the soldier must be inserted. If the 
 pension agent personally knows the magistrate before whom the application 
 for transfer is sworn to, or has on file at the agency a certificate of the authority 
 of said magistrate, the certificate of the latter as to his official character is suf- 
 ficient; otherwise, the same must be duly certified. The interposition of an 
 attorney in securing a transfer is unnecessary. When the pensioner's identity 
 is certified to by the pension agent the annexed form of "evidence of identity" 
 need not be used ; otherwise it is required. 
 
52 
 
 State of , County of , jj .• 
 
 Jurat. I, J clerk of the court of the county and 
 
 State aforesaid, do hereby certify that is , 
 
 duly commissioned and qualified; that his commission was- dated 
 
 on the day of , i8 — , and will expire on the 
 
 day of '■ — , 1 8 — ; and that his signature above written is 
 
 genuine. 
 
 Given under my hand and the seal of said county, this 
 
 day of , 187-. 
 
 (Official signature.) 
 
53 
 u. 
 
 Declaration for pension under section 6, act of March 2, 1867. 
 The undersigned respectfully applies to the honorable 
 
 , Secretary of the Navy, for'the benefits of the sixth section 
 
 of the act approved March 2, 1867, having served years, and Sen-icc; 
 
 was last .discharged from the United States —, as , on 
 
 the — 
 naval service : 
 
 18 — , and furnishes the following statement of his 
 
 Date of enlistibent. 
 
 Name of vessel. 
 
 Rating. 
 
 Commanding ofKcer. 
 
 Date of discharge. Statement 
 service . 
 
 And further .States that he is years of age, 
 
 , inches in height, and was born 
 permanent marks and scars : 
 
 feet • 
 
 , and has the following cant. 
 
 all of which can be verified 
 
 Persona, des- 
 cription ot appli- 
 
 by the records of the Navy Department and the vessels named. 
 ,18-. 
 
 (Signature.) 
 (Address.) 
 
Agreemeirt 
 claimant. 
 
 Agceemjent 
 attorneys.. 
 
 54 
 V. 
 
 ARTICLES OF AGREEMENT. 
 (To be furnished in duplicate.) 
 
 of Whereas, I, 
 
 , late a - 
 
 - in company — , of the 
 
 ■ regiment of 
 
 ■ volunteers, war of 1 8 — , having made 
 
 application for pension, under the laws of the United States : 
 
 Now this agreement witnesseth, that, for and in consideration 
 of services done and to be done in the premises, I hereby agree 
 
 to allow my attorney, , of , the fee of 
 
 .dollars, or such sum as the Commissioner of Pensions may direct, 
 which shall include all amounts to be paid for any service in fur- 
 therance of said claim, and said fee shall not be demanded by 
 or payable to my said attorneys, or others, in whole or in part, 
 except in case of the granting of my pension by the Commis- 
 sioner of Pensions, and then the same shall be paid to them in 
 accordance with the provisions of the act of Congress approved 
 July 8, 1870. 
 
 (Claimant's signature.) 
 (Two witnesses' signatures.) 
 
 Approved at $ 
 
 Attestation. 
 
 Be it known that this, the 
 
 day of 
 
 A. D. 187- 
 — , who, after 
 
 personally appeared the above-named 
 
 having had read over to in the hearing and presence of 
 
 the two attesting witnesses the contents of the foregoing articles 
 of agreement, voluntarily signed and acknowledged the same to 
 
 be free act and deed. 
 
 (Official signature.) 
 
 of 
 
 And now, to wit, this 
 
 day of 
 
 A. D. 187-, I (or 
 
 we) accept the provisions contained in the foregoing' articles of 
 agreement, and Ayill, to the best of my (or our) ability, endeavor 
 faithfully to represent the interest of the claimant in the premises. 
 
 Witness my (or our) hand the day and year first above written. 
 
 (Signature of attorney.) 
 
 State of • 
 
 -, County of ■ 
 
 Attestation. 
 
 Personally came : — , whom I know as (a member 
 
 of the firm of-) , and who, having signed the atove accept- 
 ance of agreement, acknowledged the same as the free act and 
 deed of the said (firm.) 
 
 I am not interested. 
 
 (Official signature.) 
 
LAWS. 
 
 ARMY AND NAVY PENSION LAWS. 
 
 AN ACT to provide for persons who were disabled by known wounds 
 received in the revolutionary war, approved April lo, 1806. — (Revised 
 Statutes, vol. ii, chap. xxv. ) 
 
 Be it enacted by the Senate and House of Representatives of the United States ^^^^^ marines or 
 
 of America in Congress assembled, That any commissioned or non-commis- seamen who did 
 •^ ° ^ J not desert, or re- 
 
 sioned officer, musician, soldier, marine, or seaman, disabled in the actual signed from disa- 
 
 service of the United States, while in the line of his duty, by known wounds ^^^ ^^ incapa- 
 
 received during the revolutionary war, and who did not desert the service ; or Me to procure a 
 
 , . ... , ...^ , ., • J , . • • subsistence by 
 
 who, in consequence 01 disabihty as aforesaid, resigned his commision or manual labor, to 
 
 took a discharge ; or who, after incurring disability as aforesaid, was taken tension Us?" 
 captive by the enemy, and remained either in capti-vity or on parole until thte 
 close of said. revolutionary war; or who, in consequence of known wounds 
 received as aforesaid, has, at any period since, become and continued disabled 
 n such manner as to render him unable to procure a subsidence by manual 
 labor ; whether such officer, musician, soldier, marine, or seaman, served as 
 a volunteer, in any proper service against the common enemy, or belonged to 
 a detachment of the militia which served against the common enemy, or to the 
 regular forces of the United States, or of any particular State, he shall, upon 
 substantiating his claim in the manner hereinafter described, be placed on the 
 pension list of the United States, during life, or the continuance of such dis 
 abihty, and be entitled, under the regulations hereinafter mentioned, to re- 
 ceive such sum as shall be found just and proper, by the testimony adduced. 
 * * *- * * * * 
 
 Approved April 10, 1806. 
 
 AN ACT concerning invalid pensioners, approved April 25, 1808.— (Revised 
 
 Statutes, vol. ii, chap. Iviii.) 
 
 [To provide for payment of State pensioners of the Revolution by the United 
 
 States, and for invahds disabled subsequent to the Revolution.] 
 
 « » » » » » * 
 
 Sec. %. And be it further enacted, That the Secretary of War be, and Persons on State 
 
 , 1 ■ 1- 1 riu TT ■» J lists of pension- 
 
 he is hereby, authorized and directed to place on the pension list ot the Umtea ^^^^ by reason of 
 
 States all persons who now remain on the pension list of any of the States ; ^i^^jy^/^^™: 
 and who were placed on the same in consequence of disabihty occasioned by titled to United 
 known wounds received during the revolutionary war, whether such person or "^ pension, 
 persons served in the land or sea service of the forces of the United States, or of 
 any particular State, in the regular corps, or the miHtia, or as volunteers : Pro- ^H|lfwforoffi- 
 ■vided. That in no case the pensions allowed to such person or persons shall privates, or pro- 
 .excee'd the sums specified by the sixth section of an act entitled " An act to portions tliereof. 
 provide for, persons who were disabled by known wounds received in the rev- 
 olutionary war," passed the tenth day of April, one thousand eight hundred 
 and six: And provided, That in every case where application shall be made ^SaUsfacto^' evl- 
 to have such person or persons placed on the pension list of the United States, state requisite., 
 under this law, satisfactory documents from the proper officers of the State 
 shall be adduced to estabUsh the fact of such person or persons having been 
 placed on the State pension list in consequence of disability occasioned by 
 known wounds received during the revolutionary war. 
 
56 
 
 Wounded or dis- Sec. 4. And be it further enacted. That any officer, non-commissioned 
 revolutionary o^cer, musician, or private, who has been wounded or disabled since the rev- 
 ■war, whether olutionary war, while in the line of his duty, in the actual service of the United 
 sioned or not States, whether he belonged to the militai-y establishment or the militia, or any 
 volunteer corps, called into service under the authority of the United States, 
 may be placed on the pension list of rthe United States, at such rate of com- 
 pensation and under such regulations as are prescribed by the act entitled 
 " An act to provide for persons who were disabled by known wounds received 
 in the revolutionary war," passed April the tenth, one thousand eight hundred 
 and six. 
 
 * # -n *f * # * 
 
 Approved April 25, 1808. 
 
 AN ACT to raise an additional military force, approved January 11, 1812. — 
 (Revised Statutes, vol. ii, chap, xiv.) 
 
 [To provide for invalids of the war of 1812. ] 
 
 # # * * * *f * 
 
 How the ofB- Sec. 14. And be it further enacted. That if any officer, *non-commis- 
 
 missioned " ofB- sioned officer, musician, or private shall be disabled by wounds, or otherwise, 
 
 cers,&c.,maybe- while in the line of his duty in public service, he shall be placed on the list 
 come pensioners. ^ . , - 
 
 of mvalids of the United States, at such rate of pension and under such reg- 
 
 Limitation of ulations as are or may be directed by law : Provided always, That the com- 
 sioners. '^ ^^ ''^"' pensation to be allowed for such wounds or disabilities, to a commissioned 
 officer, shall not exceed, for the highest rate of .disability, half the- monthly 
 pay of such officer at the time of his being disabled or wounded ; and that no 
 officer shall receive more than the half-pay of a lieutenant colonel ; and that 
 the rate of compensation to non-commissioned officers, musicians, and pri- 
 
 Proviso. vates shall not exceed five dollars per month: And provided also. That all 
 
 inferior disabilities shall entitle the person so disabled to receive an allowance 
 proportionate to the highest disability. 
 
 # * # # # # * 
 
 Approved January 11, 1812. 
 
 AN ACT making further provision for military services during the late war, 
 and for other purposes, approved April 16, 1816. — (Revised Statutes, vol. 
 iii, chap. Iv. ) 
 
 [To provide half-pay to widows and children of soldiers, &c., of war of 1812. ] ' 
 
 Widows and Be it enacted by the Senate and House of Representatives of the United States 
 diers who died in "f ■'i'nerica in Congress assembled. That when any officer or private soldier of 
 
 service d u r i n g the mihtia, including raneers, sea-fencibles,- and volunteers, oranynon.com- 
 
 the war of 1812, .. o&j > > 1 
 
 or of wounds re- missioned officer, musician, or private, enlisted for either of the terms of one 
 
 servfc^e-^^lf-pay ^^^"^ °'" eighteen months, or any commissioned officer of the regular Army, 
 for five years. shall have died while in the service of the United States, during the late war, 
 or in returning to his place of residence, after being mustered out of service, 
 or who shall have died at any time thereafter, in consequence of wounds re- 
 ceived while in the service, and shall have left a widow, or, if no widow, a 
 child or children under sixteen years of age, such widow, or, if no widow, 
 such child or children shall be entitled to receive half the monthly pay to which 
 the deceased wasentitled at the time of his death, for and during the term of 
 five years ; and in case of death or intermarriage of such widow before the 
 expiration of said five years, the half-pay for the remainder of the time shall 
 
57 
 
 go to the child or children of said decedent : Prmided, always. That the Soldiers of the 
 Secretary of War shall adopt such forms of evidence in applications under this 'f^f^„ the'war o1 
 act as the President of the United States may prescribe : Provided, also. That 1812. 
 the officers and private soldiers of the militia, as aforesaid, who have been dis- 
 abled by vifounds or otherwise, while in the service of the United States, in 
 discharge of their duty during the lat^war, shall be placed on the list of pen- 
 sioners in the same manner as the officers and soldiers of the regular Army, 
 under such forms of evidence as the President of the United States may pre- 
 scribe: Provided, also, That the provisions of this act shall not extend to any Proviso, 
 person embraced in the provision of the act entitled, "An act to provide for 
 the widows and orphans of militia slain, and for militia disabled in the 
 service of the United States," passed the second day of August, one thou- 
 sand eight hundred and thirteen. 
 
 * * * * # , * ^ 
 
 Approved April 16, 18 16. 
 
 AN ACT to increase the pensions of invalids in certain cases, for the relief of 
 invalids of the mihtia, and for appointment of pension agents in those States 
 where there is no commissioner of loans, approved April 24, i8i5. — (Re- 
 vised Statutes, vol. iii, chap, xviii. ) 
 
 Be it enacted by the Senate and House of Representatives of the United States Rate of pen- 
 of America in Congress assembled. That all persons of the rank hereinafter by'dis^^'ifiti'esr^'' 
 named, who are now on the military pension roll of the United States, shall, 
 from and after the passage of this act, be entitled to and receive, for disabilities 
 of the highest degree, the following sums in lieu of those to which they are now 
 entitled, to wit : a first lieutenant, seventeen dollars ; a second lieutenant, 
 fifteen dollars ; a third lieutenant, fourteen dollars ; an ensign, thirteen dol- 
 lars ; a non-commissioned officer, musician, or private, eight dollars per 
 month ; and for disabilities of a degree less than the highest, a sum propor- 
 tionately less. 
 
 Sec. 2. And be it further enacted. That all persons of the aforesaid ranks. Persons pro- 
 who may hereafter be placed on the military pension roll of the United States, J'^f "^ ^°^ ^\ ^ 
 shall, according to their ranks and degrees of disabilities, be placed on at the put on pension 
 aforesaid rates of pensions in lieu of those heretofore established r Provided, fates' therein pre- 
 That nothing herein contained shall be construed to lessen the pension of any scribed, 
 person who, by special provision, is entitled to a higher pension than is here- 
 in provided. 
 
 Sec. 3. And be it further enacted. That all laws and regulations relating to Lawsandregu- 
 the admission of officers and soldiers of the regular Army to be placed on the Jhe°r'egula^'Anny 
 pension roll of the United States shall, and they are hereby declared to, re- to extend to the 
 late equally to the officers and soldiers of the militia, while in the service of 
 the United States. 
 
 Jr # * # * * 
 
 Approved April 24, i8i6. 
 
 AN ACT supplementary to the " Act for the relief of certain surviving officers 
 and soldiers of the Revolution," approved June 7, 1832. — ( Revised Statutes, 
 vol. iv, chap, cxxvi.) 
 
 The act of June 7, 1832, grants pension to all soldiers of the continental 
 line. State troops, volunteers, or militia, and to all sailors and marines who 
 had then served two years, full pay from March 3, 1831, for life, not to exceed 
 captain's pay, and to all who have served not less than six months, an annuity 
 
58 
 
 proportioned to term of service ; those already pensioners to relinquish former 
 pension before receiving benefits of this act. Whatever may have accrued be- 
 tween the last preceding semi-annual payment and the death of a person 
 entitled as above stated is to be paid to the vridovif. 
 
 AN ACT granting half-pay to vridovi'S and orphans where their husbands and 
 fathers have died of wounds received in the military service of the United 
 States in certain cases, and for other purposes, approved July 4, 1836. — (Re- 
 vised Statutes, vol. v, chap, ccclxii.) 
 Five years'half- Be it enacted by the Senate and House of Representatives of the United States 
 orphans"o "those "f ^'n-^i'ica in Congress assembled. That when any officer, non-commissioned 
 who have died officer, musician, or private of the militia, including rangers, sea-fencibles, 
 1818, in the serv- and volunteers, shall have died while in the service of the United States, since 
 
 JFf °f ""^ United jjjg twentieth day of April, eighteen hundred and eighteen, or who shall have 
 
 States, orof ^ r»& ^& j 
 
 wounds received died in consequence of a wound received while in the service since the day 
 
 aforesaid, and shall have left a widow, or, if no widow, a child or children 
 under sixteen years of age, such widow, or, if no widow, such child or chil- 
 dren, shall be entitled to receive half the monthly pay to which flie deceased 
 was entitled at the time of his death or receiving such wound, for and during 
 the term of five years ; and in case of the "death or marriage of such widow 
 before the expiration of said five years, the half-pay for the remainder of the 
 
 Proviso. time shall go to the said decedent : Proinded, That the half-pay aforesaid 
 
 shall be half the monthly pay of the officers, non-commissioned officers, mu- 
 sicians, and privates of the infantry of the regular Army, and no more : Pro- 
 
 Proviso. vided also, That no greater sum shall be allowed to the widow or to the child 
 
 or children of any officer than the half-pay of a lieutenant colonel. 
 
 Accrued pen- Sec. 2. And be it further enacted. That if any officer, non-commissioned 
 be paid to wid- officer, musician, soldier, Indian spy, mariner, or marine, whose service during 
 ows or children, the revolutionary war was such as is specified in the act passed the seventh day 
 of June, eighteen hundred and thirty-two, entitled "An act supplementary to 
 the act for the relief of certain surviving officers and soldiers of the Revolu- 
 tion," have died since the fourth day of March, eighteen hundred and thirty- 
 one, and before the date of said act, the amount of pension which would have 
 accrued from the fourth day of March, eighteen hundred and thirty-one, to 
 the time of his death, and become payable to him by virtue of that act, if he 
 had survived the passage thereof, shall be paid to his widow; and if he. left 
 no widow, to his children, in the manner prescribed in the act hereby amended. 
 
 Extended to Sec. 3. And be it further enacted. That if any person who served in the 
 
 were 'married' be- ^^r of the Revolution in the manner specified in the act passed the seventh 
 
 fore the expira- day of Tune, eighteen hundred and thirty- two, entitled ' ' An act supplement- 
 
 tion of the serv- , ? , ,■ r r ■ rr , 
 
 ice of their hus- ary to the act for the relief of certam survivrag officers and soldiers of the 
 
 " Revolution," have died, leaving a widow whose marriage took place before 
 
 the expiration of the last period of his service, such widow shall be entitled 
 to receive, during the time she may remain unmarried, the annuity or pension 
 which might have been allowed to her husband by virtue of the act aforesaid, 
 if living at the time it was passed. 
 Transfer of any »*•»).#» 
 claim under this . i t 1 n /- 
 
 declared void. Approved July 4, 1836. 
 
 The Secretary 
 
 of \\'ar to adopt 
 
 forms. 
 
 The act of March 3, 1843, extends the pension of widows provided for by 
 the act of July 4, 1836, for one year; and that of June 17, 1844, extends the 
 ^ same for four years. 
 
59 
 
 AN ACT making provision for tlie payment of pensions to the executors or 
 administrators of deceased pensioners in certain cases, approved June 19, 
 1840.— (Revised Statutes, vol. v, chap, xxxix. 
 
 Be it enacted by the Senate and Flouse of Representatives of the United States in case of pen- 
 
 of America in Congress assembled. That in case any male pensioner shall die, sioner leaving 
 1 • T_-ij 1. ... 1 ,1 .- . , children, but no 
 
 leavmg children, but no vv'idow, the amount of pension due to such pensioner widow. 
 
 at the time of his death shall be paid to the executor or administrator on the 
 
 estate of such pensioner for the sole and exclusive benefit of the children, to 
 
 be by him distributed among them in, equal shares, and the same shall not be 
 
 considered as a part of the assets of said estate, nor Jiable to be applied to the 
 
 payment of the debts of said estate in any case whatever. 
 
 Sec. 2. And be it further enacted. That in case any pensioner who is a In case of pen- 
 widow shall die, leaving children, the amount of pension due at the time of ^■'^gj^,^''^°g^j,^n|: 
 her death shall be paid to the executor or administrator for the benefit of her children . 
 children, as directed in the foregoing section. 
 
 Sec. 3. And be it further enacted. That in case of the death of any pen- in case of any 
 sioner, whether male or female, leaving children, the amount of pension may Pensioner leaving 
 be paid to any one or each of them, as they may prefer, without the interven- 
 tion of an administrator. 
 
 Approved June ig, 1840. 
 
 \- 
 
 AN ACT providing for the prosecution of the existing war between the United 
 States and the republic of Mexico, approved May 13, 1846. — (Revised Stat- 
 utes, vol. ix, chap, xvi.) 
 
 * * rf # » * 
 
 Sec. 7. And be it further enacted. That the volunteers who may be received Provision for 
 
 into the service of the United States by virtue of the provisions of this act, j^j qj otherwise 
 
 and who shall be wounded or otherwise disabled in the service, shall be en- disabled in ser- 
 vice in Mexican 
 titled to all the benefits which may be conferred on persons wounded in the war. 
 
 service of the United States. 
 
 Approved May 13, 1846. 
 
 AN ACT making further provisions for surviving widows of the soldiers of 
 the Revolution, approved February 2, 1848. — (Revised Statutes, vol. ix, 
 chap, viii.) 
 
 The act of February 2, 1848, provides that the widows of those who have 
 served as stated in act of June 7, 1834, and who remarried prior to 1794, shall 
 be entitled from and after March 4, 1848, to what the deceased could have 
 drawn under the act of 1838 aforesaid, such pension to cease upon remarriage. 
 
 AN ACT amending the a,ct entitled "An act granting half-pay to widows and 
 orphans where their husbands and fathers have died of wounds received in 
 the military service of the United States" in case of deceased officers and 
 soldiers of the mihtia and volunteers, passed July 4, 1836, approved July 21, 
 1848. — (Revised Statutes vol. ix, chap, cviii.) 
 
 Be it enacted by the Senate and House of Representatives of the United States Provisions of the 
 of America in Congress assembled. That the provisions of the first section of |f anting lalf-ply 
 the act entitled "An act granting half-pay to widows or orphans, where ^eir^'^^idows^^r^or- 
 husbands and fathers have died of wounds received in the military service of or soldiers, &c., 
 the United States, in certain cases, and for other purposes," approved July XrmiT' March *^ 
 fourth, eiehteen hundred and thirty-six, shall be applicable to all widows and 1846, and during 
 - ~. . . , rr ..... ,.,. ^ ^, the present war 
 
 orphans of officers, non-coinmissioned officers, musicians, and soldiers of the withjMexico. 
 
6o 
 
 Army of the United States, who were in the Army of the United States on the 
 first day of March, eighteen hundred and forty-six, or at any subsequent pe- 
 riod during the present war between the United States and Mexico. 
 Widows and or- Sec. 2. And be it further enacted. That all widows and orphans of officers, 
 vided fo™to''re""°""'^°'"'"'^^'°"^'^ officers, musicians, and privates, whether of the regular 
 cejve the same Array or of volunteers, who have died since the first day of April, one thou- 
 is provided for in sand eight hundred and forty-six, or who may die during the war with Mexico, 
 the above act. from wounds received or from disease contracted while in the line of duty, 
 shall be entitled to the same rate of pension as is provided for in the first sec- 
 tion of the before-mentioned act, under like limitations and restrictions : Pro- 
 Proviso. vided. Said death has occurred, or may hereafter occur, while said officers, 
 
 non-commissioned officers, musicians, or privates, were in the service of the 
 United States, and in the line of duty ; or while returning to their usual place 
 The act of Feb- of residence in the United States, after having received a discharge upon a 
 provides^ also for ^Tg^on's certificate of disability incurred from wounds received, or disease 
 those whose hus- contracted, while in the line of duty, or while on their march to join the Army 
 their return to '" Mexico : And provided further. That this act shall not be applicable to the 
 of 'resideri'ce'^?n ^^''^""'^ ^""^ Orphans of such officers, non-commissioned officers, musicians, or 
 the United States, privates, who have not served in Mexico, or at posts or stations on the bor- 
 ders of Mexico, except where such officers, non-commissioned officers, mu- 
 sicians, or privates have died while oft their march to join the Army in Mexico. 
 
 Secretary of VVar Sec. 3. And be it further enacted. That all pensions under this act shall be 
 
 to prescnbe rules ^ 
 
 and regulations, granted under such rules, regulations, restrictions, and limitations, as the Sec- 
 retary of War, with the approbation of the President of the United States, 
 may prescribe. 
 Approved July 21, 1848. 
 
 Resolution of A joint resolution of September 28, 1850, extends the benefits of the act of 
 
 fe^ds 'beaelte'^of J^'y ^'' '^'^^' '° '^^ widows of those soldiers who have died subsequent to 
 
 ^^t of July 21, the passage of said act : Presided, That the Army rolls, showing the death 
 
 of any of said persons in the Army, shall be sufficient evidence to establish 
 
 that fact. I 
 
 Resolution of A joint resolution of March 3, 1851, grants the benefits for which provision 
 tends benelts of'^ made by the acts of July 7, 1838, March 3, 1843, and June 17, 1844, to 
 "s'l "m^"'^ ^' '•^^"^^ whose husbands died subsequent to the passage of said acts. 
 i843,andJune 17' The act of February 3, 1853, continues the five years' half pay granted by 
 'acI of February ''^^ ^'^'^ of July 21, 1848, and February 22, 1849, for another terra of five 
 3''853. . years; extends the benefits of the last-named act to the widows and orphans 
 
 half-pay pensions of soldiers of the regular Army, militia, and volunteers of the war of 1812, 
 warofi8i2. ^^^ jjjg several Indian wars since 1790; and provides that all revolutionary 
 
 Marriage sub- widows, married since 1800, shall be pensioned the same as if married prior 
 sequent to x8oo. to that date. 
 
 ing 'coverture'""^" "^^^ ^'^' °^ August 5, 1854, provides that a widow pensionable under prior 
 acts, who has remarried, is only debarred during coverture. 
 
 AN ACT to extend an act entitled "An act to continue half-pay to certain 
 widows and orphans, "approved February 3, 1853; approved June 3, 1858. — 
 (Revised Statutes, vol. xi, chap. Ixxxv.) 
 
 Half.pay con- Be it enacted by the Senate and House of Representatives of the United States 
 pensionable un- 'J'^-^OTmca in Congress assembled, That all those surviving widows and minor 
 date'^^^tEis°act° *^^<''^^" ""^° have been or may be granted and allowed five years' half-pay, 
 during life, and to under t"he provisions of any law or laws of the United States, be, and they are 
 sixfeen years^fno ''^'"^tiy' granted a continuance of such half-pay, under the following terms and 
 widow. limitations, viz : To such widows during life, and to such child or children 
 
 where there is no widow, while under the age of sixteen years, to commence 
 
6i 
 
 rom the expiration of the half-pay provided for by the first section of the act 
 
 entitled "An act to continue half-pay to certain widows and orphans," approved 
 
 February three, eighteen hundred and fifty-three : Provided, hnoever, That, Half-pay to go 
 
 in case of the marriage or death of any such widow, the half-pay shall go to '« children in case 
 
 the child or children of the deceased officer or soldier, while under the age of nes. ■ '" ^^^' 
 
 sixteen years ; and in like manner the child or children of such deceased officer 
 
 or soldier, when there is no widow, shall be paid no longer than while there 
 
 are children or a child under the age aforesaid : And prmided, further, Th&t Shall be half- 
 
 the half-pay of such widows and orphans shall be half the monthlv oav of the ™°n">'y pay, and 
 
 a- . , , j^ . . } I > '^' ""- never exceed that 
 
 otncers, non-commissioned officers, musicians, and privates of the infantry of of lieutenant col- 
 
 the regular Army of the United States, and no more, and that no greater sum *'°^'' 
 
 shall be allowed to any such widow or minor children than the half-pay of a 
 
 lieutenant colonel : And provided, also. That this act shall not be construed to Proviso. 
 
 apply to or embrace the case of any person or persons now receiving a pension 
 
 for life ; and, further, that wherever half-pay shall have been granted by any 
 
 special act of Congress, and is renewed or continued under the provisions of 
 
 this act, the same shall continue from the date hereof. 
 
 Sec. 2. And be it further enacted. That the provisions renewed or continued 
 by this act shall be payable out of any money in the Treasury not otherwise 
 appropriated. 
 
 Approved June 3, 1858. 
 
 AN ACT to increase the pensions of the revolutionary pensioners now on 
 the rolls of the Pension Office, approved April i, 1864. — (Revised Statutes, 
 vol. xiii, chap. xlvi. ) 
 
 The act of April i, 1864, grants an annual stipend of one hundred dollars Stipend to in- 
 to each revolutionary pensioner, for life, in addition to the pension to which y^'"*^- 
 they were otherwise entitled. 
 
 JOINT RESOLUTION in relation to the pensions of widows of revolu- 
 tionary soldiers, approved February 18, 1867. — (Revised Statutes, vol. 
 xiv. No. xvi. ) 
 
 Be it resolved by the Senate and House of Representatives of the United States Resolution of 
 of America in Congress assembled. That the pensions of widows of revolu- '^^''™ryi8>i867, 
 tionary soldiers whose names are now upon the pension rolls, and who were ows of revolu- 
 married to revolutionary soldiers prior to January first, eighteen hundred, to°°be'^increased^. 
 be, and the same are hereby, increased to and shall be paid at the same rate,^""^ ''""^ what 
 as the deceased soldiers would be entitled under existing laws, if now living ; Stipend of act 
 such increase and payment to be made from the thirtieth day of September, hereEy eiven'*'t ^ 
 eighteen hundred and sixty-five. widows. 
 
 Approved February 18, 1867. 
 
 AN ACT "to prohibit the allowance or payment of pension to the children of 
 
 officers and soldiers of the war of the Revolution, approved April 2, 1862. 
 
 (Revised Statutes, vol. xii, chap. liii.) 
 
 Be it enacted by the Senate and House of Representatives of the United States Revolutionary 
 of America in Congress assembled, That from and after .the passage of this gj^bflshld '"by 
 act, no claim for a pension, or for an increase of pension, shall be allowed in heirs, 
 favpr of the children or other descendants of any person who served in the 
 war of the Revolution, or of the widow of such person, when such person or 
 his widow died without having established a claim to a pension. 
 
 Aonroved April 2, 1862. 
 
62 
 
 AN ACT authorizing the Secretary of the Interior to strike from the pen- 
 sion rolls the names of such persons as have taken up arms against the 
 Government, or who may have in any manner encouraged the rebels, ap- 
 proved February 4, 1862. — (Revised Statutes, vol. xii, chap, xviii.) 
 Act under Be it enacted by the Senate and House of Representatives of the United States 
 
 wluch pensioners ^^ America in Congress assembled, That the Secretary of the Interior be, and 
 
 in States in rebel- -' ^ 
 
 lionwere dropped he is hereby, authorized and directed to strike from the pension rolls the 
 
 names of all such persons as have or may hereafter take up arms against the 
 
 Government of the United States, or who have in any manner encouraged 
 
 the rebels, or manifested a sympathy with their cause. 
 
 Approved Jebruary 4, 1862. 
 
 JOINT RESOLUTION prohibiting payments by any officer of the Gov- 
 ernment to any person not known to have been opposed to the rebellion and 
 in favor of its suppression, approved March i, 1867. — (Revised Statutes, 
 vol. xiv, No. xlvii.) 
 
 Joint resolution Resolved, Sfc, That until otherwise ordered, it shall be unlawful for any 
 under which loyal r 1 tt ■ i r^ ^ 
 
 pensioners in re- officer of the United States Government to pay any account, claim, or demand 
 
 are restored'' '^^''S^'"^' ^^""-^ Government which accrued or existed prior to the 13th of April, 
 1861, in favor of any person who promoted, encouraged, or in any manner 
 sustained the late rebellion, or in favor of any%ersoh who, during said rebel- 
 lion, was not known to be opposed thereto, and distinctly in favor of its sup- 
 pression ; and no pardon heretofore granted, or hereafter to be granted, shall 
 authorize the payment of such account, claim or demand, until this resolution 
 is modiiied or repealed : Provided, That this resolution shall not be construed 
 to prohibit the payment of claims founded -upon contracts made by any of the 
 Departments where such claims were assigned or contracted to be assigned 
 prior to April first, eighteen hundred and sixty-one, to creditors of said con- 
 tractors, loyal citizens of loyal States, in payment of debts incurred prior to 
 March i, 1861. 
 Approved March 2, 1867. 
 
 AN ACT to authorize the employment of volunteers to aid in enforcing the 
 laws and protecting public property, approved July 22, 1861. — (Revised 
 Statutes, vol. xii, chap. ix. ) 
 
 # * # 3f # # » 
 
 Provisionfor vol- SEC. 6. And be it further enacted, That any volunteer who may be received 
 or '^disabled"'^or 1"'° ^^^ service of the United States under this act, and who may be wounded 
 
 killed, or dying in or otherwise disabled in the service, shall be entitled to the benefits which 
 service. 
 
 have been or may be conferred on persons disabled in the regular service, and 
 
 the widow, if there be one, and if not,' the legal heirs of such as died or 
 
 may be killed in service, in addition to all arrears of pay and allowances, shall 
 
 receive the sum of one hundred dollars. 
 
 *f * -w *f * # # 
 
 Approved July 22, 1861. 
 
 AN ACT to secure to the -officers and men actually employed in the Western 
 
 Department, or Department of Missouri, their pay, bounty, and pension, 
 
 approved March 25, 1862. — (Revised Statutes, vol. xii,chap. xlix. ) 
 
 Provision for Be it enacted by the Senate and House of Repiesentatives of the United States 
 
 fo^ officers°"ariS "f ^"'^i^^a in Congress assembled. That the Secretary of War be, and he 
 
 men employed in jg hereby, authorized and required to allow and pay to the officers, non- 
 
 of the West, or of commissioned officers, musicians, and privates who have been heretofore' 
 
 (''^jfrch ""'^sas"^ ^'^t"^''y employed in the military service of the United States, whether mus- 
 
 and for pension to tered into actual service or not, where their services were accepted and 
 
63 
 
 actually employed by the generals who have been in command of the Depart- those who have 
 ment of the West or the Department of the Missouri, the pay and bounty as i'nclpS"e'd "^for 
 in cases of regular enlistment. service while so 
 
 Sec. 2. And be it further enacted, That the officers, non-commissioned offi- ^"^ °^^ ' 
 cers, musicians, and privates so employed who may have been wounded or 
 incapacitated for service, shall be entitled to and receive the pension allowed 
 for such disabihty: Provided, That the length and character of their enlist- 
 ment and service be such as to entitle them under existing laws to such pen- 
 sion. 
 * # * # * it « 
 
 Approved March 25, 1862. 
 
 AN ACT to grant pensions, approved July 14, 1862. — (Revised Statutes, vol. 
 
 xii, chap, clxvi.) 
 [To provide for pensions to invalids of the war of the rebelHon and their 
 relatives, &c. ] 
 Be it enacted by the Senate and House of Representatives of the 
 United States of America in Congress assembled, That if any offi- persons enti- 
 cer, non-commissioned officer, musician, or private of the Army, plnsion" '"^^'"* 
 including, regulars, volunteers, and militia, or any officer, warrant 
 or petty officer, musician, seaman, ordinary seaman, flotillaman, 
 marine, clerk, landsman, pilot, or other person in the Navy or 
 Marine Corps, has been, since the fourth day of March, eighteen 
 hundred and sixty-one, or shall hereafter be, disabled "by reason 
 ot any wound received or disease contracted while in the service 
 of the United States, and in the line of duty, he shall, upon 
 making due proof of the fact, according to such forms and regu- 
 lations as are or- may be provided by or in pursuance of law, be 
 placed upon the list of ij|,valid pensions of the United States, and 
 be entitled to receive, for the highest rate of disability, such pen- Proportionate 
 
 . , . f. .,,. , -^ ^ .f,.to disabiilty, and 
 
 sion as, IS hereinafter provided m such cases, and for an inferior during its exist- 
 disability an amount proportionate to the highest disability, to ^"'^^' 
 commence as hereinafter provided, and continue during the exist- 
 ence of such disability. The pension for a total disability for 
 officers, non-commissioned officers, musicians, and privates em- 
 ployed in the military service of the United States, whether regu- Rates in Army, 
 lars, volunteers, or militia, and in the Marine Corps, shall be as 
 follows, viz : Lieutenant colonel, and all officers of a higher rank, 
 thirty dollars per month; major, twenty-five dollars per month; 
 captain, twenty dollars per month ; first lieutenant, seventeen dol- 
 lars per month ; second lieutenant, fifteen dollars per month ; and 
 non-commissioned officers, musicians, and privates, eight dollars 
 per month. The pension for total disabihty for officers, warrant 
 or petty officers, and others employed in the naval service of the 
 United Staites, shall be as follows, viz : Captain, commander, sur- Rates in Navy. 
 geon, paymaster, and chief engineer, respectively ranking with 
 commander by law, lieutenant commanding, and master com- 
 manding, thirty dollars per month; lieutenant, surgeon, paymas- 
 
64 
 
 ter, and chief engineer, respectively ranking with lieutenant by 
 law, and passed assistant surgeon, twenty-five dollars per month; 
 professor of mathematics, master, assistant surgeon, assistant pay- 
 master, and chaplain, twenty dollars per month ; first assistant 
 engineers and pilots, fifteen dollars per month; passed midship- 
 man, midshipman, captain's and paymaster's clerk, second and 
 third assistant engineer, master's mate, and all warrant officers, 
 ten dollars per month ; all petty officers, and all other persons 
 before named employed in the naval service, eight dollars per 
 
 But one pen- month ; and all commissioned officers, of either service, shall 
 receive such and only such pension as is herein provided for the 
 rank in which they hold commissions. 
 
 Widow orchil- Sec. 2. And be it further enacted. That if any officer or other 
 
 dren, from death ,.,_ . ri* 
 
 of husband or person named m the first section of this act has died since the 
 
 father, during. , , r-n>r i -i t i i i- 
 
 widowhood or fourth day of March, eighteen hundred and sixty-one, or shall 
 
 minority. ,. , _ _ , 
 
 hereafter die, by reason of any wound received or disease con- 
 tracted while in the service of the United States, and in the line 
 of duty, his widow, or, if there be no widow, his child or chil- 
 dren under sixteen years of age, shall be entitled to receive the 
 same pension as the husband or father would have been entitled 
 to had he been totally disabled, to commence from the death of 
 the husband or father, and to continue to the widow during her 
 widowhood, or to the child or children until they severally attain 
 to the age of sixteen years, and no longer. 
 
 Sec. 3. And be it further enacted, That where any officer or 
 other person named in the first section of this act shall have died 
 subsequently to the fourth day of March, eighteen hundred and 
 sixty-one, or shall hereafter die, by reason of any wound received 
 or disease contracted while in the service of the United States, 
 and in the line of duty, and has hot left nor shall not leave a 
 If no widow or widow nor legitimate child, but has left or shall leave a mother, 
 
 child, dependent , . . . , , . , ' 
 
 mother. (See sec. who was dependent upon him for support, in whole or m part, the 
 1866, and sec. i' mother shall be entitled to receive the same pension as such ofii- 
 1868, for provii cer or other person would have been entitled to had he been 
 and brothers.) totally disabled; which pension ' shall commence from the 
 pension botii °a5 death of the officer or other person dying as aforesaid : Provided, 
 wi^ow an ^°- jiQijuiygf^ That if such mother shall herself be in receipt of a 
 pension as a widow, in virtue of the provisions of the second sec- 
 tion of this act, in that case no pension or allowance shall be 
 granted to her on account of her son, unless she gives up the 
 Terminates at Other pensicJn Or allowance : Afid provided further. That the pen- 
 sion given to a mother on account of her son shall terminate on 
 Not more than her remarriage : And provided further, That nothing herein shall- 
 be so constructed as to entitle the mother of an officer or other 
 person dying, as aforesaid, to more than one pension at the same 
 time under the provisions of this act. 
 
Sec. 4. And be it further enacted, That where any officer or 
 other person named in the first section of this act shall have died 
 subsequently to the fourth day of March, eighteen hundred and 
 sixty-one, or shall hereafter die, by reason of any wound receiveci 
 or disease contracted while in the service of the United States, 
 and in the line of duty, and has not left or shall not leave a 
 widow, nor legitimate child, nor mother, but has left or may leave if np widow, 
 an orphan sister or sisters, under sixteen years of age, who were orphin°' depen": 
 dependent upon him for support, in whole -or in part, such sister sSeln'TseeTec' 
 or sisters shall be entitled to receive the same pension as such ^lee.^aSd'sTc' i! 
 officer or other person would have been entitled to had he been i868i°fo/'provis: 
 totally disabled; which pension to said orphan shall commence Td brothers!^''' 
 from the death of the officer or other person dying as aforesaid, 
 and shall continue to the said orphans until they severally arrive 
 at the age of sixteen years, and no .longer : Provided, however, 
 That nothing herein shall be so construed as to entitle said .Only one pen- 
 orphans to more than one pension at the same time under the ^'°°" 
 provisions of this act: And provided further, Th.a.t no moneys 
 shall be paid to the widow or children, or any heirs of any de- 
 ceased soldier, on account of bounty, back pay, or pension, who 
 have in any way been engaged in or who have aided or abetted Loyalty requi- 
 the existing rebellion in the United States ; but the right of such 
 disloyal widow or children, heir or heirs of such soldier, shall be 
 vested in the loyal heir or heirs of the deceased, if any there be. 
 
 Sec. 5. And be it further enacted, That pensions which may 
 be granted in pursuance of the provisions of this act, to persons 
 who may have been, or shall be, employed in the military or 
 naval service of the United States, shall commence on the day of Commencement 
 
 , ,. , r 1 -11 ■ 1 • I , ,• "f pension, when 
 
 the discharge 01 such persons m all cases m which the applica- application filed 
 
 f, , .. r -T-rTi-i- r within one year. 
 
 tion for such /rtfOT«£?;zj' [pensions] is hied within one year after (Repealed by sec. 
 the date of said discharge; and in cases in which the apphcation ism.) ° " ^ "■'' 
 is not filed during said year, pensions granted to persons em- 
 ployed as aforesaid shall commence on the day of the fihng of 
 the application. 
 
 Sec. 6. And be it further enacted, That the fees of agents and Agents' fees. 
 
 ... , . , , ' (Repealed by sec. 
 
 attorneys for making out and causing to be executed the papers 12, act of juiy 4, 
 
 , .. , - . ^ . , .11 1864. See also act 
 
 necessary to establish a claim lor a pension, bounty, and other of July 8, 1870.) 
 allowance before the Pension Office under this act, shall not ex- 
 ceed the following rates : For making out and causing to be duly 
 executed a declaration by the apphcant, with the necessary affi- 
 davits, and forwarding the same to the Pension Offioe, with the 
 requisite correspondence, five dollars. In cases wherein ad- 
 ditional testimony is required by the Commissioner of Pensions, 
 for each affidavit so required and executed and forwarded, (ex- 
 cept the affidavits of surgeons, for which such agents and attor- 
 neys shall not be entitled to any fees,) one dollar and fifty cents. 
 
66 
 
 Penalties for Sec. 7. And be it further enacted, That any agent or attorney 
 pealed bv sec. 13^ who shall, directly or indirectly, demand or receive any greater 
 See" also'' acf^of compensation for his services under this act than is prescribed 
 Julys, 1870.) jii thg preceding section of this act, or who shall contract or 
 agree to prosecute any claim for a pension, bounty, or other 
 allowance under this act, on the condition that he shall receive a 
 per centum upon, or any portion of the amount of such claim, 
 or who shall wrongfully withhold from a pensioner or other claim- 
 ant the whole or any part of the pension or claim allowed and 
 due to such pensioner or claimant, shall be deemed guilty of a 
 high misderaeanor, and upon conviction thereof shall for every 
 such offense be fined not exceeding $300 or imprisoned at hard 
 labor not exceeding two years, or both, according to the circum- 
 stances and aggravations of the offense. 
 Examining sur- Sec. 8. Atid be it further enacted, That the Commissioner of 
 
 geon's fees — how . .,..,. 
 
 paid. Pensions be, and he is hereby, empowered to appoint, -at his dis- 
 
 cretion, civil surgeons to make the biennial examinations of pen- 
 sioners which are or may be required to be made by law, and to 
 examine applicants for invalid pensions, where he shall deem an 
 examination by a surgeon to be appointed by him necessary ; 
 and the fee for each of such examinations, and the requisite cer- 
 tificate thereof, shall be $1 50, which fee shall be paid to the' 
 surgeon by the person examined, for which he shall take a receipt 
 and forward the same to the Pension Office ; and upon the allow- 
 ance of the claim of the person examined, the Commissioner of 
 Pensions shall furnish to such persons an order on the pension 
 agent of his State for the amount of the surgeon's fees. 
 
 Instructions and Sec. 9. And be it further enacted, That the Commissioner of 
 °^^^' Pensions, on application made to him in person or by letter by 
 
 any claimants or applicants for pension, bounty, or other allowance, 
 required by law to be adjusted and paid by the Pension Office, shall 
 furnish such claimants, free of all expense or charge to them, all 
 such printed instructions and forms as may be necessary in estab- 
 lishing and obtaining said claim; and in case such claim is pros- 
 ecuted by an agent or attorney of such claimant or applicant, on 
 the issue of a certificate of pension or the granting of a bounty 
 
 Notice of issue or allowance, the Commissioner of Pensions shall forthwith notify 
 the applicant or claimant that such certificate has been issued, or 
 allowance made, and the amount thereof. 
 
 Persons on gun- Sec.'io. And be it further enacted, That the pilots, engineers, 
 
 boats, &c., not., . _, , , ,.., 
 
 mustered. sailors, and crews upon the gunboats and war vessels of the 
 
 United States, who have not been regularly mustered into the 
 service of the United States, shall be entitled to the same bounty 
 allowed to persons of corresponding rank in the naval service, 
 provided they continue in service to the close of the present war • 
 and all persons serving as aforesaid, who have been or may be 
 
6; 
 
 wounded or incapacitated for service, shall be entitled to receive 
 
 for such disability the pension allowed by the provisions of this 
 
 act to those of like rank, and each and every such person shall 
 
 receive pay according to corresponding rank in the naval service : 
 
 Provided, That no person receiving pension or bounty under the No pension or 
 
 provisions of this act shall receive either pension or bounty for se°rvk? i°n sime 
 
 any other service in the present war. '^^^' 
 
 Sec. II. And be it fiirther enacted. That the widows and heirs Widows and 
 of all persons described in the last preceding section who have designated^hfsTc^ 
 been or may be employed as aforesaid, or who have been sec. IfaSfrf My 
 or may be killed in battle, or of those who have died or '*' '^^''■■' 
 shall die of wounds received while so employed, shall be paid 
 the bounty and pension allowed by the provisions of this act, 
 according to rank, as provided in the last preceding section. 
 
 Sec. 12. And be it further enacted. That the Secretary of the (Repealed by 
 
 T,-t_ ii-i", ... sec. 4, act of July 
 
 Intenor be, and he is hereby, authorized to appoint a special 4, 1864.) 
 agent for the Pension Office, to assist in the detection of frauds 
 against the pension laws, to cause persons committing such frauds 
 to be prosecuted, and to discharge such other duties as said Sec- 
 retary may require him to perform ; which said agent shall receive 
 for his services an annual salary of $1,200, and his actual travel- 
 ing expenses incurred in the discharge of his duties shall be paid 
 by the Government. 
 
 Sec. 13. And be it further enacted, That all acts and parts of Repealing 
 acts inconsistent with the proviMons of this act be, and the same 
 are hereby, repealed. 
 
 Approved July 14, 1862. 
 
 AN ACT supplementary to an act entitled "An act to grant pensions,'' ap- 
 proved July 14, 1862; approved July 4, 1864. — (Revised Statutes, vol. xiii, 
 chap, ccxlvii.) 
 
 Be it enacted by the Senate and House of ' Representatives of the Biennial exam- 
 
 , inations by an ap- 
 
 United States of America in Congress assembled, That the biennial pointed or com- 
 
 , " 1 , 1 ■»«■ , missioned sur- 
 
 exammations of pensioners required by an act approved March geon ; certificates 
 
 ■i -, 1 1 i-r ■ 1 IT °^ unappointed 
 
 three, eighteen hundred and nity-nme, may be made by one sur- surgeons, when 
 geon only, provided he is a surgeon of the Army or Navy, or an 
 examining surgeon duly appointed by the Commissioner of Pen- 
 sions ; nor shall the biennial certificate of two unappointed civil 
 surgeons be accepted -in any case, except upon satisfactory evi- 
 dence that an examination by a commissioned or duly appointed 
 surgeon is impracticable. 
 
 Sec. 2. And be it further enacted. That all fees paid to exam- Surgeon's fees. 
 
 ... ^ , . . , . . _ . . (See sec. 8 of this 
 
 mmg surgeons for biennial examinations, or tor examinations es- act, and sec. s, act 
 pecially ordered, as provided by the eighth section of the act to '"*' ' 
 
 grant pensions, approved July fourteen, eighteen hundred and 
 
68 
 
 sixty-two, shall be refunded by the agent for paying pensions in 
 the district within which the pensioner or claimant resides, out of 
 any money appropriated for the payment of pensions, under such 
 regulations as the Commissioner of Pensions may prescribe. 
 Declarations be- Sec. 3. And be it further enacted. That declarations of pension 
 cer^— excepttons claimants shall be made before a court of record, or before some 
 ment"^ ^^°^^^^' officer thereof having custody of its seal, said officer being hereby 
 fully authorized . and empowered to administer and certify any 
 oath or affirmation relating to any pension or application there- 
 for : Provided, That the Commissioner of Pensions may designate, 
 in localities more than twenty-five miles distant from any place at 
 which such court is holden, persons duly qualified to administer 
 oaths, before whom declarations may be made and testimony 
 taken. 
 
 Sec. 4. And ^ be it further eimded, That section twelve of the 
 act to grant pensions, approved July fourteen, eighteen hundred 
 Special service, and sixty-two, is hereby repealed. And the Commissioner of 
 Pensions is authorized and empowered to detail, from time to 
 time, clerks in his office to investigate- suspected attempts at fraud 
 on the Government through the Pension Office, and to aid in 
 prosecuting any person so offending, with such additional com- 
 pensation as is customary in cases of special service. 
 (Repealed by Sec. c And be it further enacted. That all persons now by law 
 
 sec. I, act of June •> -^ . . ^ . ' 
 
 6,1866.) entitled to a less pension than hereafter specified, who shall 
 
 have lost both feet in the military service of the United States, 
 and in the line of duty, shall be entitled to a pension of twenty 
 dollars per month ; and those who, under the same conditions, 
 have lost both hands or both eyes, shall be entitled to a pension 
 of twenty-five dollars per month. 
 When lack of Sec. 6. Atid be it further enacted, That no pension claim now 
 
 satisfactory rec- -,..,., 
 
 ord evidence is a on file, unless prosecuted to a successful issue withm three years 
 
 tence of this sec- from the passage of this act, and no claim hereafter filed, not 
 
 sec. 6, act of July thus prosecuted to a successful issue within five years from the 
 
 ^'' ■ date of such filing, shall be admitted without satisfactory record 
 
 evidence from the War Department to establish the saitle; and 
 
 in every case in which a claim for pension shall- have been filed 
 
 more than three years after the discharge or decease of the party 
 
 on whose account the claim is made, the pension, if allowed, shall 
 
 commence from the date of filing the last paper in said case by 
 
 the party prosecuting the same. 
 
 wido-w's pen- Sec. 7. 'And be it further enacted. That on the remarriage of 
 
 sion not renew- . . . . , . , 
 
 able after remar- any widow receiving a pension, such pension shall terminate, and 
 shall not be renewed should she again become a widow. 
 
 Sec. 8. And be it further enacted. That examining surgeons, 
 duly appointed by the Commissioner of Pensions, may be re- 
 quired by him, from time to time, as he shall deem for the inter- 
 
69 
 
 ests of the Government, to make special examinations of pen- 
 sioners on tEe rolls of their respective districts, and such exami- Special examin- 
 nations shall have precedence over previous examinations, whether 
 special or biennial; but when injustice is alleged to have been 
 .done by any examination so ordered, the Commissioner of Pen- 
 sions may, at his discretion, select a board of three duly-ap- 
 pointed examining surgeons, who shall meet at a place to be Appeal to board 
 designated by him, and shall review such cases as may be ordered ° ^"'^^^°"^" 
 before them on appeal from any special examination as aforesaid, 
 and the decision of such board shall be final on the question so 
 submitted thereto. The compensation ©f all such surgeons shall Fees, 
 not exceed that which has been customarily allowed in such cases, 
 and shall be paid out of any appropriations made for the pay- 
 ment of pensions, in the same manner as the ordinary fees of ap- 
 pointed surgeons are or may be authorized to be paid. 
 
 Sec. 9. And be it further enacted. That those persons, not en- Non-eniisted 
 listed soldiers in the Army, who volunteered for the time being widows entitled, 
 to serve with any regularly-organized military or naval force of completed befo™ 
 the United States, or where persons otherwise volunteered and i"^ctof Juijr^j; 
 rendered service in any engagement with rebels or Indians since for iompi"tio ™o 
 the fourth day of March, eighteen hundred and sixty-one, shall, ''"''' *' ''''^■' 
 . if they have been disabled in consequence of wounds received in 
 battle in such temporary service, be entitled to the same benefits 
 of the pension laws as those who have been regularly mustered 
 into the United States service; and the widows or other depend- 
 ents of any such persons as may have been killed in the tempo- 
 rary service aforesaid shall be entitled to pensions in the same 
 manner as they would have been had such persons been regularly 
 mustered : Provided, That no claim under this section shall be 
 valid unless presented and prosecuted to a successful issue within 
 three years from and ■ after the passage of this act. All such 
 claims shall be adjudicated under such special rules and regula- 
 tions as the Commissioner of Pensions, may prescribe most effect- 
 ually to guard against fraud. 
 
 Sec. 10. And be it further enacted, That if any person entitled ^j^^^ ^ '°^n °^ 
 to an invalid pension under the provisions of the act granting P™dent relative, 
 
 ^ ^ 00 when invalid's 
 
 pensions, approved July 14, 1862, has died, or shall hereafter die a-ppiip^tion >vas 
 while an application for such pension is pending, and having a to commence 
 
 ^^ . . . when his would 
 
 widow or dependent relative entitled to receive a pension by reason have commenced 
 
 .- , . . , , , ■ T 1 ■ • 1 .. ..1 ^1 • '•^"1 '^^ survived. 
 
 of his services and death, as provided m said act, then the pension 
 to such widow or otlier person shall commence from the date at 
 which the decedent's invalid pension would have commenced 
 had he survived, subject to the conditions of this act and the .act 
 to which this is amendatory. 
 
 Sec. II. And be it further enacted. That all enlisted soldiers in Muster of pri-. 
 the Army who shall have become disabled in the service, whether quired. 
 
70 
 
 they shall have been regularly mustered in or not, shall be entitled 
 to the same benefits of the pension laws as those who have been 
 regularly mustered into the United States service ; and the widows 
 or other dependents entitled to pensions by law, as prescribed by 
 the act of July 14, 1862, of any such soldier who may have been 
 killed, or shall have died, or shall hereafter die, by reason of any 
 wound received or disease contracted while in said service and in 
 the Kne of duty, shall be entitled to the same pension as though 
 such soldier had been regularly mustered into the service. 
 Fees of agents Sec. 12. And be it further enacted, That the fees of agents and 
 
 and attorneys. , , ° 
 
 rseesec. 4, act of attorneys for makmg out- and causmg to be executed the papers 
 
 June 6, 1866; also, ^ , ,.° , . . ° . , / \ 
 
 actofJuiy8,i37o.) necessary to establish a claim for a pension, bounty, and other 
 allowance before the Pension Office, under this act, shall not ex- 
 ceed the following rates : For making out and causing to be duly 
 executed a declaration by the applicant, with the necessary affi- 
 davits, and forwarding the same to the Pension Office, with the 
 requisite correspondence, ten dollars ; which sum shall be received 
 by such agent or attorney in full for all services in obtaining such 
 pension, and shall not be demanded or received in whole or in 
 part until such pension shall be obtained ; and the sixth and sev- 
 enth sections of an act entitled "An act to grant pensions," ap- 
 proved July fourteenth, eighteen hundred and sixty-two, are 
 hereby repealed. 
 Penait'ies for Sec. i%. And be it further enacted, That any agent or attorney 
 
 overcharge. (Su- ,, ,f ,.,■'.,.,' , "' ° ^ 
 
 perseded by act who shall, directly or indirectly, demand or receive any greater 
 of July 8, 1870.) . r \ ■ ■ -1 , • , • ., , • 
 
 compensation for his services under this act than is prescribed m 
 
 the preceding sections of this act, or who shall contract or agree 
 to prosecute any claim for a pension, bounty, or other allowance, 
 under this act, on the condition that he shall receive a per centum 
 upon any portion of the amount of such claim, or who shall 
 wrongfully withhold from a pensioner or other claimant the whole 
 or any part of the pension or claim allowed and due to such pen- 
 sioner or claimant, shall be .deemed guilty of a high misdemeanor, 
 and upon conviction thereof shall, for every such offense, be fined 
 not exceeding three hundred dollars, or imprisoned at hard labor 
 not exceeding two years, or both, according to the circumstances 
 and aggravations of the offense. 
 Proof of mar- Sec. 14. And be it further enacted. That the widows and chil- 
 coioredciaimants. dren of colored soldifers who have been or who may be hereafter 
 June 6,'*'i866, re- killed, Or who have died or may hereafter die, of wounds received 
 in battle, or who have died or may hereafter die of disease con- 
 tracted in the military service of the United States, and in the 
 line of duty, shall be entitled to receive the pensions now provi- 
 ded by law, without other proof of marriage than that the parties 
 had habitually recognized each other as man and wife, and lived 
 together as such for a definite period next preceding the soldier's 
 
7\ 
 
 enlistment, not less than two years, to be shown by the affidavits 
 of credible witnesses : Pr-ovided, however, That such wido\\; and 
 children are free persons : Provided, further. That if such parties 
 resided in any State in which their marriage may have been legally 
 solemnized, the usual evidence shall be required. 
 
 Sec 15. And be it further enacted, That all acts and parts of Repealing clause, 
 acts inconsistent with the provisions of this act are hereby repealed. 
 
 Approved July 4, 1864. 
 
 AN ACT supplementary to the several acts relating to pensions, approved 
 March 3, 1865. — (Revised Statutes, vol-, xiii, chap. Ixxxiv.) 
 
 Be it enacted by the Senate and House of Representatives of the invalid not en- 
 United States of America in Congress assembled. That no invalid while" c&awing 
 pensioner, now or hereafter in the service of the United States, emment^™'"?Rll 
 shall be entitled to draw a pension for any period of time during a c\'''of''fun'^e I', 
 which he is or shall be entitled to the full pay or salary which an ^^^^■■' 
 able-bodied person discharging like duties to the Government is 
 allowed by law. 
 
 Sec. 2. And be it further enacted, That acting assistant or con- Acting assistant 
 
 . or contract sur- 
 
 tract surgeons, disabled by any wound received or disease con- geons, as assist- 
 
 11-1 r ' 11- r • ant surgeons, and 
 
 tracted while actually performing the duties of assistant surgeons their relatives. 
 or acting assistant surgeons with any military force in the field or 
 in transitu, shall be entitled to the benefits of the pension laws in 
 the same manner as if they had actually been mustered into the 
 service with the rank of "assistant surgeon;" and the widows, 
 minor children, or the dependents of acting assistant surgeons 
 dying while performing the duty aforesaid, shall, in like manner, 
 be entitled to the same benefits of the pension laws as if the de- 
 ceased had been actually mustered into the service as assistant 
 surgeons. 
 
 Sec. 3. And be it further enacted, That all persons now by law ^^t.^^P^'^'^d by 
 entitled to a less pension than hereafter specified, who shall have «> 1866.) 
 lost one foot and one hand in the military service of the United 
 States, and in the line of his [their] duty, shall be entitled to 
 twenty dollars per. month. 
 
 Sec. 4. And be it further enacted. That if any officer or other Children, if mo- 
 
 ■ 1 1 A '^^'^ ^'^^ remar- 
 
 person named in the first section of an act entitled "An act to ried without pay- 
 
 • 1 T 1 /■ • 1 1 J J 1 rosnt to her, to 
 
 grant pensions," approved Tuly fourteen, eighteen hundred and drawfrom father's 
 
 • , 1- , ■ 1 ^ ^1 J r AT 1 -1,4. -u death ; if she has 
 
 sixty-two, has died since the fourth day of March, eighteen hun- been paid, from 
 dred and sixty-one, or shall hereafter die by reason of any wound ma'^rria^e. ' °ProI 
 received or disease contracted while in the service of the United Io!°ac^t o™/uiy^4; 
 States, and in the line of duty, his widow,- or if there be no widow, act^iiy^fsViseM 
 or in case of her death or marriage without payment to her of 
 any part of the pension hereinafter mentioned, his child or chil- 
 dren under sixteen years ©f age, shall be entitled to receive the 
 same pension as the husband or father would have been entitled 
 
72 
 
 to under said act had he been totally disabled, to commence from 
 the death of the husband or father, and to contipue to the widow 
 during her widowhood, or to the child or children until they seve- 
 rally attain to the age of sixteen years, and no longer : Provided, 
 That when such pension has been or shall hereafter be paid to 
 the widow, such child or children shall only be entitled to receive 
 the pension, to commence from the death or marriage of such 
 widow, and [to] continue as aforesaid: Provided further, That 
 nothing herein contained shall be construed to repeal or modify 
 the tenth section of an act entitled "An act supplementary to 
 ' An act to grant pensions,' approved July fourteen, eighteen hun- 
 dred and sixty-two," approved July fourth, eighteen hundred and 
 sixty-four, and said section is hereby declared to be in full force 
 and effect in all cases arising under this act to which said section 
 is applicable, saving and excepting such cases as are embraced in 
 the preceding proviso. 
 Approved March 3, 1865. 
 
 AN ACT supplementary to the several acts relating to pensions, approved 
 June 6, 1855. — (Revised Statutes, vol. xiv, chap, cvi.) 
 
 Be it enacted by the Senate and House of Representatives of the 
 United States of America in Congress assembled, That section five 
 of an a-ct entitled " An act supplementary to an act entitled ' An 
 act to grant pensions," approved July fourteenth, eighteen hundred 
 and sixty-two," approved July fourth, eighteen hundred and sixty- 
 invaiids— in- four, and section three of an act entitled "An act supplementary 
 
 creased rates of . • „ i n «■ i i • i 
 
 pension. (This to the Several acts relatmg to pensions, approved March third, 
 tuted for sec. 5, eighteen hundred and sixty-five, be, and the same are hereby, re- 
 and°seo3,^'act of pealed, and the following shall stand in lieu thereof: That, from 
 Se^lec. s'^act of and after the passage of this act, all persons by law entitled to a 
 " y 25, 1 ■ jggg pension than hereinafter specified, who, while in the military 
 or naval service, and in line of duty, shall have lost the sight of 
 both eyes, or who shall have lost both hands, or been perma- 
 nently and totally disabled in the same, or otherwise so perma- 
 nently and totally disabled as to render them utterly helpless, or 
 so nearly so as to require the constant personal aid and attend- 
 ance of another person, shall be entitled to a pension of twenty- 
 five dollars per month ; and all persons who, under like circum- 
 stances, shall have lost both feet, or one hand and one foot, or 
 been totally and permanently disabled in the same, or otherwise 
 so disabled as to be incapacitated for performing any manual 
 labor, but not so much so as to require constant personal aid and 
 attention, shall be entitled to a pension of twenty dollars per 
 month ; and all persons who, under like circumstances, shall have 
 lost one hand or one foot, or been totally and permanently dis- 
 
n ' ■ 
 
 abled in the same, or otherwise so disabled as to render their ina- 
 bility to perform manual labor equivalent to the loss of a hand 
 or a foot, shall be entitled to a pension of fifteen dollars per 
 month. 
 
 Sec. 2. Atid be it further enacted, That any pledge, mortgage. Pledge, &c., of 
 
 . . oo' pension, void. 
 
 sale, assignment, or transfer of any right, claim, or interest m any 
 pension which has been, or may hereafter be, granted, shall be 
 void and of no effect ; and any person acting as attorney to re- 
 ceive and receipt for money for and in behalf of any person en- 
 titled to a pension shall, before receiving said money, take and 
 subscribe an oath, to be filed with the pension agent, and by him Oath of attorney, 
 to be transmitted, with the vouchers now required by law, to the 
 proper accounting officer of the Treasury, that he has no interest 
 in said money by any pledge, mortgage, sale, assignment, or 
 transfer, and that he does not know or believe that the same has 
 been so disposed of to any person ; and any person who shall 
 falsely take the. said oath shall be guilty of perjury, and, on con- Perjury 
 viction, shall be liable to the pains and penalties of perjury. 
 
 Sec. 3. And be it further enacted, That any person who shall 
 present or cause to be presented at any pension agency any power 
 oi attorney, or other paper required as a voucher in drawing a 
 pension, which paper shall bear a date subsequent to that on 
 which it was actually signed or executed, such person so offend- Penality for 
 
 . . \ J 1 n post-dating vou- 
 
 ing shall be deemed guilty of a high misdemeanor, and shall, on chers.— (See act 
 
 • ■ ^ r , • 1 J 1- i: . A- c X. of Julys, 1870.) 
 
 conviction thereof, be punished by a fine not exceeding five hun- 
 dred dollars, or by imprisonment for a term not exceeding three 
 years, or by both, at the discretion of the court before whom such 
 conviction shall be had : and no sum of money due, or to be- Protecting pen- 
 
 , T , r -J 1 11 1 ^'°° money in 
 
 come due, to any pensioner under the laws aioresaid, snail be transit, 
 hable to attachment, levy, or seizure by or under any legal or 
 equitable process whatever, whether the same remains with the 
 Pension Office, or any officer or agent thereof, or is in course of 
 transmission to the pensioner entitled thereto, but shall inure 
 wholly to the benefit of such pensioner. 
 
 Sec. 4. And be it further enacted, That no claim agent or other -^^^^^"^^^^^^^i 
 person shall hereafter charge or receive more than twenty-five g^P'^Jf^^'^/^'] "^J 
 cents for preparing the papers necessary to enable a pensioner to 1870. ) 
 receive a semi-annual payment of his pension, nor shall any pen- 
 sion agent charge or receive more than fifteen cents for adminis- 
 tering an oath to a pensioner," or his attorney-in-fact, under a 
 penalty of five dollars in each case. 
 
 Sec. S. A7td be it further enacted, That section one of an act ^^Rep^eab jec. i, 
 entitled "An act supplementary to the several acts relating to 1865. 
 pensions," approved March three, eighteen hundred and sixty- 
 five, is hereby repealed. 
 
 Sec. 6. And be it further enacted, That if any person entitled to 
 
74 
 
 an invalid pension has died since March four, eighteen hundred 
 
 and sixty-one, or shall hereafter die while an application for such 
 
 pension is pending, and after the proof has been completed, 
 
 Accrued pen- leaving no widow and no minor child under sixteen years of age, 
 
 siontogotoheirs. " . , ,, , . , , . 
 
 (Seesec.9, act ofhis heirs or legal representatives shall be entitled to receive the 
 July z7, 1868.) . . 
 
 accrued pension to which the applicant would have been entitled 
 
 had the certificate been issued before his death. 
 
 Commissions Sec. 7. And be it further enacted. That in all cases when a com- 
 
 regularly issued ..,,,, . . 
 
 to settle rank, mission shall have been regularly issued to any person m the 
 military or naval service who shall have died or been disabled 
 while in the line of duty, after the date of such commission, and 
 before being mustered, such officer or other person entitled to a 
 pension for such death or disability by existing laws shall receive' 
 a pension corresponding to his rank, as determined by such com- 
 
 Proviso. mission, the same as if he had been mustered : Provided, That 
 
 this section shall not apply to any officer who shall have willfully 
 neglected or refused to be so mustered. 
 
 Onsicicieaveor Sec. 8. And be it further enacted, That officers absent on sick 
 
 furlough same as 
 
 if in field or hos- leave, and enlisted men absent on sick furlough, shall be regarded 
 in the administration of the pension laws in the same manner as 
 if they were in the field or hospital. 
 Period of ser- Sec. q. And be it further enacted. That the period of service 
 
 vice. 
 
 of all persons entitled to the benefits of the pension laws, or on 
 account of whose death any person may become entitled to a 
 pension, shall be construed to extend to the time of disbanding 
 the organization to which such persons belonged, or until their 
 actual discharge for other cause than the expiration of the service 
 of such organization. 
 Certain enlisted Sec. io. And be it further enacted. That enlisted men employed 
 
 men to be pen- ■' , . , , - . , 
 
 sioned as pri- as teamsters, wagoners, artificers, hospital stewards, farriers, sad- 
 dlers, and all other enlisted men, however employed in the 
 .service of the Army or Navy, not specifically mentioned in the 
 first section of ah act entitled " An act to grant pensions," 
 approved July fourteen, eighteen hundred and sixty-two, shall be 
 regarded, in the administration of the pension laws, as non-com- 
 missioned officers or privates. 
 Abandonment, Sec. II. And be it further enacted, That if any officer, soldier, 
 
 act' of July \j, or seaman shallhave died of wounds received or of disease con- 
 tracted in the line of duty in the military or naval service of the 
 United States, leaving a widow and a child or children under the 
 age of sixteen years, and it shall be duly certified under seal, by 
 any court having probate jurisdiction, that satisfactory evidence 
 has been produced before such court that the widow aforesaid has 
 abandoned the care of such child or children, or is an unsuitable 
 person, by reason of immoral conduct, to have the custody of 
 the same, then no pension shall be allowed to such widow until 
 
75 
 
 said minor child or children shall have become sixteen years of 
 age, any previous enactment to the contrary notwithstanding, and 
 the minor child or children aforesaid shall be pensioned in the 
 same manner as if no widow had survived the said officer, soldier, 
 or seaman, and such pension may be paid to the regularly- 
 authorized guardian of such minor or minors. 
 
 Sec. 12. And be it further enacted, That section four of an act Provisions of 
 
 . , , . . sections 3 and 4, 
 
 entitled "An act to grant pensions, approved Tulv fourteen, act of July 14, 
 
 ■ T.^ 1- J J J • . I • 1 , / , , , 1862, extended to 
 
 eighteen hundred and sixty- two, is hereby so amended that the fathers and broth- 
 provisions thereof shall apply to and include the orphan brother ?sle^s°eT.'^i''™t& 
 or brothers, as well as sister or sisters, under sixteen years of age, ^" ^^^' ' 
 and the father as well as mother of a deceased officer or other 
 person named in section one of the above-entitled act, who were 
 dependent upon him for support in whole or in part, subject to 
 the same limitations and restrictions. 
 
 Sec. 13. And be it further enacted. That nothing in this or any j^f^<=- \^'^'^ °J^ 
 other act shall be so construed as to repeal or modify the sixth ^''■rmeS, and only 
 
 ^ ^ one pension al- 
 
 section of an act entitled "An act supplementary to 'An act to '°^=''- 
 grant pensions,' approved July fourteenth, eighteen hundred and 
 sixty-two," approved. July fourth, eighteen hundred and sixty- 
 four, or to entitle a person to receive more than one pension at 
 the same time ; and in every case in which a claim for pension of^juiy 27,' ti^ 
 shall not have been filed within three years after the discharge or 
 decease of the party on whose account the claim is made, the 
 pension, if allowed, shall commence from the date of filing the 
 last paper in said case by the party prosecuting the same. 
 
 Sec. 14. And be it further enacted, That the fourteenth section proof of marriage 
 °f an act entitled ",An act supplementary to an act entitled ' An o" chiidrenin"ciu 
 act to grant pensions,' approved July fourteenth, eighteen hun- d^mants.^'xhis 
 dred and sixty-two," approved July fourth, eighteen hundred and slc!'°"4 acr'of 
 sixty-four, be, and the same is hereby, repealed; and that the "^"'^ *' ''^^'*'' 
 widows and children of colored soldiers and sailors who have 
 been or may be hereafter killed, or who have died or may here- 
 after die of wounds received or of disease contracted in the mih- 
 tary or naval service of the United States, and in the line of duty, 
 shall be entitled to receive the pensions, bounty, and back pay 
 provided by law, without other evidence of marriage than proof 
 satisfactory to the Commissioner of Pensions that the parties had 
 habitually recognized each other as man and wife and lived 
 together as such; and the children born of any marriage so 
 proved shall be deemed and taken to be the children of the soldier 
 or sailor party thereto. 
 
 Approved June 6, 1866. 
 
76 
 
 A RESOLUTION respecting bounties to colored soldiers, and the pensions, 
 bounties, and allowances to their heirs, approved June 15, 1866. — (Revised 
 Statutes, vol. xiv. No. 46. 
 
 M'hattobesufB- Sec. 2. And be it further resolved, That in determining who is 
 marriage™of co°- or was the wife, widow, or heirs of any colored soldier, evidence 
 secure^ arrears of that he and the woman claimed to be his wife or widow were 
 Efs'death.' "^ ^ joined in marriage by some ceremony deemed by them obligatory, 
 followed by their living together as husband and wife up to the 
 time of enlistment, shall be deemed sufficient proo/ of such mar- 
 riage for the purpose of securing any arrears of pay, pension, or 
 other allowances due any colored soldier at the time of his death; 
 Issue of such and the children born of any such marriage shall be held and 
 iawfu?heirs'.° ''^ taken to be the lawful children and heirs of such soldier. 
 Approved June 15, 1866. 
 
 AN ACT increasing the pensions of widows and orphans, and for other jjur- 
 poses, approved July 25, 1866. — (Revised Statutes, vol. xiv, chap. Ccxxxv.) 
 
 Provost mar- Be it enacted by the Senate and House of Representatives of the 
 
 shals &c J £ J 
 
 United States of America in Congress assembled. That the provi- 
 sions of the pension laws are hereby extended to and made to 
 include provost marshals, deputy provost marshals, and enrolhng 
 officers, who have been killed or wounded in the discharge of 
 their duties ; and for the purpose of determining the amount of 
 pension to which such persons and their dependents shall be 
 officers °^ ^"'^ entitled, provost marshals shall be ranked as captains," deputy 
 provost rnarshals as first lieutenants, and enrolling officers as 
 second lieutenants. 
 Increase ofpen- Sec. 2. Attd be it further enacted, That the pensions to widows 
 
 sion of widows . 
 
 and children, of deceased soldiers and sailors having children by such deceased 
 
 (For children by ,,. ., , . , f ,- , „ 
 
 . former marriage, solQicrs Or sailors be increased at the rate 01 two dollars per 
 
 July 27,' 1868.) month for each child of such soldier or sailor under the age of 
 
 sixteen years. And in all cases in which there shall be more than 
 
 one child of any deceased soldier or sailor leaving no widow, or 
 
 where his widow has died or married again, or where she has 
 
 been deprived of her pension under the provisions of section 
 
 eleven of an act entitled " An act supplementary to the several 
 
 acts relating to pensions,'' approved June sixth, eighteen hundred 
 
 and sixty-six, the pension granted to such children under sixteen 
 
 years of age by existing laws shall be increased to the same 
 
 amount per month that would be allowed under the foregoing 
 
 provisions to the widow if living and entitled to a pension : I¥o- 
 
 vided. That in no case shall more than one pension be allowed to 
 
 the same person. 
 
 Extension of Sec. 3. And be it further enacted, That the provisions of an 
 
 ofTuiy°°4,°i862, act entitled "An act to grant pensions," approved July fourteenth, 
 
 mentary^ thereto", eighteen hundred and sixty-two, and of the acts supplementary 
 
thereto and amendatory thereof, are hereby, so far as appKcable, to ail except rev- 
 
 , , , . J . ' . , olutionary. 
 
 extended to the pensioners under previous laws, except revolu- 
 tionary pensioners. 
 
 Sec. 4. And be it further enacted. That if any person during Arrears of in- 
 the pendency of his application for an invahd pension, and after widows,, &c. 
 the completion of the proof showing his right thereto, has died, re-enacted by sec. 
 or shall hereafter die, but not in either case by reason of a wound ?868'^) ° "'''''' 
 received or disease contracted in the service of the United States 
 and in the line of duty, his widow, or if he left no widow, or in 
 the event of her death or marriage, his relatives in the same order 
 in which they would have received a pension if they had been 
 thereunto entitled under existing laws on account of the services 
 and death in the line of duty of such person, shall have the right 
 to demand and receive the accrued pension to which he would 
 have been entitled had the certificate issued before his death ; and 
 in all cases where such person so entitled to an invahd pension 
 has died, or shall hereafter die, under circumstances hereinbefore 
 mentioned, whether by reason of a wound received or disease 
 contracted in the service of the United States and in the line of 
 duty, or otherwise, without leaving a widow or such relatives, 
 then such accrued pension shall be paid to the executor or admin- 
 istrator of such person in like manner and effect as if such pen- 
 sion were so much assets belonging to the estate of the deceased 
 at the time of his death. 
 
 Sec. 5. And be it further enacted, That the repeal by the act increase bfpen- 
 entitled " An act supplementary to the several acts relating to sec?5,^act o^f July 
 pensions," approved June sixth, eighteen hundred and sixty-six, act o^ March' 3; 
 of parts of certain acts mentioned in the first section of said act, tofore° and Sat 
 shall not work a forfeiture of any rights accrued under or granted lct°'of lun^' X 
 by such parts of such acts so repealed; but such rights shall bemence'from°iStI 
 recognized and allowed in the same manner and to all intents "^^'^ ''*'^- 
 and purposes as if said act had never passed, except that the 
 invalid pensioner shall be entitled to draw, from and after the 
 taking effect of said act, the increased pension thereby granted in 
 lieu of that granted by such parts of such acts so repealed. 
 
 Sec. 6. And be it further enacted, That nothing in the fourth widow not de- 
 section of an act entitled " An act supplementary to the several riage if i^r datm 
 acts relating to pensions," approved March third, eighteen hun- ^m <fa™, 'Sld^f 
 dred and sixty-five, or in any other supplementary or amendatory dec\asedh"usband 
 act relating to pensions, shall be so construed as to impair the le^il^actof July . 
 right of a widow, whose claim for a pension was pending at the °^' '^^^'^ 
 date of her remarriage, to the pension to which she would other- 
 wise be entitled had her deceased husband left no minor child or 
 children under the age of sixteen years. 
 
 Approved July 25, i866. 
 
7« 
 
 AN ACT relating to pensions, [to provide for invalids disabled subsequent to 
 its passage, and their relatives; for further increase to invalids, additional 
 increase to widows ; pension to children by prior marriage ; increase of pen- 
 sions to widows of revolutionary soldiers, &c.,] approved July 27, i858. — 
 (Revised Statutes, vol. xv, chap, cclxiv.) 
 
 2i£ if enacted by the Senate and House of Representatives of tKe 
 Succession of United States of America in Congress assembled^ That the laws 
 tives. granting pensions to the hereinafter-mentioned dependent relatives 
 
 of deceased persons leaving neither widow nor child entitled to 
 pensions under existing laws, shall be so construed as to give pre- 
 cedence to such relatives in the following order, namely : First, 
 mothers ; secondly, fathers ; thirdly, orphan brothers and sisters 
 under sixteen years of age, who shall be pensioned jointly if there 
 Pensions here- be more than one : Provided, That if, in any case, the said per- 
 
 tofore awarded 
 
 not affected by sons shall have left both father and mother' who were dependent 
 upon them, then on the death of the mother the father shall 
 become entitled to a pension commencing from and after the death 
 of the mother ; and upon the death of the mother and father the 
 dependent brothers and sisters under sixteen years of age shall 
 jointly become entitled to such pension until they attain the age 
 of sixteen years, respectively; commencing from and after the 
 death of the party who, preceding them, would have been entitled 
 to the same : And provided further, That no pension heretofore 
 awarded shall be affected by anything herein contained. 
 
 it ^"was^incurred ^^"^^ ^" ^'"'^ ^^ it further enacted, That no person shall be 
 subsequent to entitled to a pension by reason of wounds received, or disease 
 
 passage of this , ^ _ ^ , ' 
 
 aet. contracted, in the service of the United States, subsequently to 
 
 the passage of this act, unless the person who was wounded or 
 contracted disease was in the line of duty ; and, if in the military- 
 service, was at the time actually in the field, or on the march, or 
 at some post, fort, or garrison ; or if in the naval service was at 
 the time borne on the books of some ship, or other vessel of the 
 United States, at sea or in harbor, actually in commission, or was 
 on his way, by direction of competent authority, to the United 
 States, or to some other vessel or naval station. 
 
 siOTs'^'^™^'' ''^°" ^^^- 3- ^^^ ^^ it further etiacted. That so much of the acts 
 approved April sixth, eighteen hundred and thirty-eight, and 
 August twenty-third, eighteen hundred and forty-two, as requires 
 that pensions remaining unclaimed for fourteen months after the 
 same has become due shall be adjusted at the office of the Third 
 Auditor, is hereby repealed; and 'the failure of any pensioner to 
 claim his or her pension for a period of three years after the same 
 shall have become due, shall be deemed presumptive evidence 
 that such pension ' has legally terminated by reason of the pen- 
 sioner's death, remarriage, recovery from disability, or otherwise, 
 and the pensioner's name shall be stricken from the rolls, subject 
 
79 
 
 to the right of restoration to the same on a new apphcation, with Right of resto- 
 
 evidence satisfactorily accounting for the failure to claim such 
 
 pension. 
 
 Sec. 4. And be it further enacted, That if any officer, soldier, increase of pen- 
 sions of widows 
 seaman, or enlisted man has died since the fourth day of March J""^ °f children 
 
 ■^ by a former wife. 
 
 eighteen hundred and sixty-one, or shall hereafter die, leaving a 
 widow entitled to a pension, and a child or children under six- 
 teen years of age by a former wife, each of said children shall be 
 entitled to receive two dollars per month, to commence from the 
 death of their father and continue until they severally attain the 
 age of sixteen years, to be paid to the guardian of such child or 
 children for their use and benefit : Provided, hoivever, That in all See sec. 2, act 
 cases where such widow is charged with the care, custody, and 
 maintenance of such child or children, the said sum of two dol- 
 lars per month for each of said children shall be paid to her for 
 and during the time she is, or may have been, so charged with 
 the care, custody, and maintenance of such child or children, 
 subject to the same conditions, provisions, and limitations as if 
 they were her own children by her said deceased husband. 
 
 Sec. 5. And be it further e7iacted, That in all cases where an widows and 
 increased pension has been or may hereafter be granted to any red from°increSe 
 widow or guardian of the children under sixteen years of age of anceor eXcatfoii 
 a deceased soldier or sailor under an act entitled " An act increas- any person Moth's? 
 ing the pensions of widows, and for other purposes," approved "'^°"'^'''''°^' 
 July twenty-fifth, eighteen hundred and sixty-six, or any subse- 
 quent act, such widow, or the guardian of such children, shall 
 not be deprived of such increase by reason of any child or child- 
 ren of such deceased soldier or sailor being the inmate of any 
 home, orphan's asylum, or other public or private charitable in- 
 stitution organized for the care and education of soldiers' orphans 
 under the laws of any of the States, or in any school or institu- 
 tion where such orphan may in whole or in part be maintained or 
 educated at the expense of a State, or of the public. 
 
 Sec. 6. And be it further enacted. That all pensions which have ,. Extension of 
 
 -^ - . ^ . . hmitation as to 
 
 been granted in consequence of death occurrmg or disease con- filing andprovis- 
 
 ° . . . , . , ion for arrears. 
 
 tracted, or wounds received, since the fourth day of March, eight- (See sec. s, act of 
 
 . , ^ , 1 T 11 ^"'y H, 1862, and 
 
 een hundred and sixty-one, or may hereafter be granted, shall sec. 13, act of 
 commence from the discharge or from the death of the person 
 on whose account the pension has been or shall hereafter be 
 granted: Provided, That the application for such pension has 
 been, or shall hereafter be, filed with the Commissioner of Pen- 
 sions within five years after the right thereto shall have accrued ; 
 except that applications by or in behalf of insane persons and 
 children under sixteen years of age may be filed after the expira- 
 tion of the said five years, if previously thereto they were with- 
 out guardians or other proper legal representatives. 
 
8o 
 
 Notification of Sec. 7. And be if further enacted. That immediately upon the 
 
 title to arrears. r i • r -. ■ i i 
 
 passage of this act, or as soon thereafter as may be practicable, 
 it shall be the duty of the Commissioner of Pensions to give pub- 
 lic notice of the contents of the foregoing section, particularly at 
 the offices of the several pension agencies ; and upon any appli- 
 cation by letter or otherwise for or on behalf of any person en- 
 titled to the benefit of its provisions, or upon any notification 
 that such person is so entitled, to pay or cause to be paid to him 
 all such arrears of pensions as he may be entitled to under the 
 provisions of said section ; and no claim agent or other person 
 
 No f e e s 1 shall be entitled to receive any compensation for services in mak- 
 agents. j^^g application for the arrears of pension under this and the pre- 
 
 ceding section. 
 
 v\^idows' pen- Sec. 8. And be it further enacted, That section eleven of act 
 
 sion to children, ■ i i * t i n i • 
 
 until they reach entitled "An act supplementary to the several acts relating to 
 if shf\°as'aban- pensions,'' approved June six, eighteen hundred and sixty-six, be 
 
 doned or become ^ , , i ^ n m, 
 
 until for the care amended and re-enacted so as to read as follows; " That if any 
 acts sec. ii, act officer, soldier, or seaman shall have died of wounds received or 
 Evidmce' satis- of discasc contracted in the line of duty in the military or naval 
 m?ssioner°of P°enl service of the United States, leaving a widow and a child or 
 children under the age of sixteen years, and it shall be duly cer- 
 tified under seal, by any court having probate jurisdiction, that 
 satisfactory evidence has been produced before such court that 
 the widow aforesaid has abandoned the care of such child or 
 children, or is an unsuitable person, by reason of immoral con- 
 duct, to have the custody of the same, or on presentation of satis- 
 factory evidence thereof to the Commissioner of Pensions, then 
 no pension shall be allowed to such widow until said child or 
 children shall have severally become sixteen years of age, any 
 previous enactment to the contrary notwithstanding; and the 
 child or children aforesaid shall be pensioned in the same man- 
 ner as if no widow had survived the said officer, soldier, or sea- 
 man, and such pension may be paid to the regularly-authorized 
 guardian of such child or children." 
 Pending claim S£c. g. And be it further enacted. That section six of an act 
 
 maybe completed ^ ^ -^ ' 
 
 by heirs after entitled "An act supplementary to the several acts relating to 
 widow nor child pensions," approved June six, eighteen hundred and sixty-six, be 
 and the same is hereby, amended and re-enacted, so as to read 
 as follows : That if any person entitled to a pension has died 
 since March fourth, eighteen hundred and sixty-one, or shall here- 
 after die while an application for such pension is pending, leaving 
 no widow and no child under sixteen years of age, his or her 
 heirs or legal representatives shall be entitled to receive the ac- 
 crued pension to which the applicant would have been entitled 
 had the certificate been issued before his or her death. 
 
8i 
 
 Sec. 10. And be it further enacted, That the remarriage of any widow or mo- 
 widow or dependent mother, otherwise entitled to a pension prior SfJr Srriage'^ 
 to the application therefor, or to the issue of a pension ceftificate f^Mm.) *' "'"'^ 
 to her, shall not debar her right to a pension for the period elap- 
 sing from the death of her husband or son, on account of whose 
 services and death she may claim a pension, to her remarriage : 
 Provided, however, That nothing in this section shall be construed 
 to repeal or modify the fourth section of an act entitled "An act 
 supplementary to the several acts granting pensions," approved 
 March third, eighteen hundred and sixty-five. 
 
 Sec. II. And be it further enacted, That the provisions of the Extension of 
 ninth section of an act approved July fourth, eighteen hundred lIST of dS'of 
 and sixty-four, entitled "An act supplementary to 'An act to °™-^""''^^°'^"- 
 grant pensions,' " are hereby continued in force for five years from 
 the fourth day of July, eighteen hundred and sixty-seven. 
 
 Sec. 12. And be it further etiacted. That section one of an act increase for loss 
 entitled " An act supplementary to the several acts relating to °^ ""''^ ''''^■ 
 pensions," approved June six, eighteen hundred and sixty-six, 
 shall be so construed as to secure to every person entitled by law 
 before the passage of said act to a less pension than twenty-five 
 dollars per month, who, while in the military or naval service, and 
 in the line of duty, or in consequence of wounds received or dis- 
 ease contracted therein, having only one eye, shall have lost the, 
 same, a pension of twenty-five dollars per month. 
 
 Sec. 13. And be it further enacted. That the third section of an Pensions by rea- 
 act entitled "An act mcreaSing the pensions of widows and or- crued since Revo- 
 phans, and for other purposes," approved July twenty-fifth, eight- isa^to^be rated 
 een hundred and sixty-six, shall be so construed as to place all same ^ fhos'e mi-' 
 pensioners whose right thereto accrued subsequently to the war and supplements.' 
 of the Revolution, and prior to the fourth day of March, eighteen 
 hundred and sixty-one, on the same footing, as to rate of pen- 
 sion, from and after the passage of said act, as those who have 
 been pensioned under acts passed since said fourth day of March, Revolutionary 
 eighteen hundred and sixty-one ; and the widows of revolutionary at least $8 per 
 soldiers and sailors now receiving a less sum shall hereafter be 
 paid at the rate of eight dollars per month. 
 
 Sec. 14. And be it further enacted. That all officers in the mili- , Limbs to offi- 
 tary or naval service, of the rank of captain in the Army or lieu- 
 tenant in the Navy, and of less rank, who have lost a leg or an 
 arm in such service and in the line of duty, or in consequence of 
 wounds received or disease contracted therein, shall be entitled to 
 receive an artificial limb on the same terms as privates in the 
 Army are now entitled to receive the same. 
 
 Sec. 15. And be it further enacted, That in all cases pensions Special acts, 
 heretofore or hereafter granted by special acts of Congress shall 
 
 6 PL 
 
82 
 
 be subject to be varied in amount according to the provisions and 
 limitations of the pension laws. 
 Repealing clause. Sec. 1 6. And be it further enacted, That all acts and parts of 
 acts inconsistent with the foregoing provisions of this act be, and 
 the same are hereby, repealed. 
 Approved July 27, 186S. 
 
 AN ACT to construe certain acts therein cited in relation to pensions, ap- 
 proved July 7, 1870. 
 
 Acts of Jul5' 25, Be it enacted by the Senate and House of Represefitatives of the 
 
 1868' not^ cak- United States of America in Congress assembled, That neither the 
 
 o'r reduce'speS act of July twenty-fifth, eighteen hundred and six.ty-six, entitled 
 
 act pensions. „^^ ^^^ increasing the pensions of widows and orphans, and 
 
 for other purposes," nor the act of July twenty-seventh, eighteen 
 
 hundred and sixty-eight, entitled " An act relating to pensions,'' 
 
 shall be so construed as to increase the amount^ directed to be 
 
 paid in any special act of Congress granting a pension ; nor shall 
 
 said acts be construed so as to reduce the same whenever such 
 
 act fixes definitely the amount of pension to which the person 
 
 therein named shall be entitled, in excess of the rate fixed by 
 
 general law for the rank in respect to which such special pensions 
 
 may have been or may hereafter be granted. 
 
 Sec. 2. And be it further enacted, That this act shall have the 
 effect to restore to the persons affected hereby any sums hereto- 
 fore withheld from them by the construction hereinbefore pro- 
 hibited. 
 
 Approved July 7, 1870. 
 
 AN ACT to define the duties of pension agents, to prescribe the manner of 
 paying pensions, and for other purposes, approved July 8, 1870. 
 
 Transmittal of Be it enacted by the Senate and House of Representatives of the 
 doners."''"' ''™' United States of America in Congress assembled. That, "within fif- 
 teen days immediately preceding the fourth day of March, June, 
 September, and December in each year, the several agents for 
 the payment of pensions shall prepare a quarterly voucher for 
 each and every person whose pension is payable at his agency, 
 and transmit the same by mail, directed to the address of the 
 pensioner named in such voucher, who, on or after the fourth 
 day of March, June, September, and December next succeeding 
 the date of such voucher, may execute and return the same to 
 the agency at which it was prepared, and at which the pension of 
 such person is due and payable. 
 Pavment of Sec. 2. ^;7(/ 3f zV/x^rMifr i?«fflrf(?r/. That upon the receipt of such 
 pensions. voucher, properly executed, and the identity of the pensioner 
 
83 
 
 being established and proven in the manner prescribed by the Sec- 
 retary of the Interior, the agent for the payment of pensions 
 shall immediately draw his check on the proper assistant treas- 
 urer or designated depositary of the United States for the amount 
 due such pensioner, payable to his or her order, and transmit the 
 same by mail, directed to the address of the pensioner entitled 
 thereto ; but any pensioner may be required, if thought proper 
 by the Commissioner of Pensions, to appear personally and re- 
 ceive his pension. 
 
 Sec. 3. And be it further enacted, That hereafter no pension The only pay- 
 shall be paid to any person other than the pensioner entitled tT°ptherr°ttan 
 thereto, nor otherwise than according to the provisions of this ab"e'TsTnX"c^e 
 act; and no warrant, power of attorney, or other paper executed kgSf'SiiMes",' 
 or purporting to be executed by any pensioner to any attorney, denf ilwore^'i 
 claim agent, broker, or other person, shall be recognized by any ™""'"^'- 
 agent for the payment of pensions, nor shall any pension be paid 
 thereon : Provided, That payment to persons laboring under legal 
 disabilities may be made to' the guardians of such persons in the 
 manner herein prescribed : And provided further. That pensions 
 payable to persons in foreign countries may be made according 
 to the provisions of existing laws. 
 
 Sec. 4. And be it further e?iacted, That, in addition to the com- Compensation 
 pensation now allowed by law, each pension agent shall ^g "fP^^^'^^'^g'^nte- 
 allowed, as full compensation for all service, including postage 
 required by the provisions of this act, the sum of thirty cents, 
 and no more, for each voucher prepared and paid by him, which 
 amount shall be paid by the United States. And any pension 
 agent or other person employed or appointed by him who shall take 
 or receive, or demand any fee or reward from any pensioner for any 
 service in connection with the payment of his or her pension, 
 shall be held guilty of a misdemeanor, and shall be punished by 
 a fine not exceeding five hundred dollars. 
 
 Sec. 5. And be it further enacted, That the Secretary of the Payments to be 
 Interior shall cause suitable blanks for the vouchers mentioned in vouchers issued 
 the first section of this act to be printed and distributed to the agents.^ ^°^'°° 
 agents for the payment of pensions, upon which he shall cause a 
 note to be printed informing pensioners of the fact that hereafter 
 no pension will be paid except upon the vouchers issued as 
 herein directed ; and he shall also give all necessary instructions 
 and make all needful regulations for carrying this act into effect. 
 
 Sec. 6. And be it further enacted, That agents for the payment Pension agents 
 
 . . , , , -1,1 1 , ■ 1 . and their clerks to 
 
 of pensions, and any clerks appomted by them and designated m take affidavits of 
 writing for that purpose, which designation shall be returned to sions direct to 
 and filed in the office of the Commissioner of Pensions, are pearing in person" 
 hereby authorized and required, without any fee therefor, to take 
 and certify the affidavits of all pensioners and their witnesses who 
 
84 
 
 ma}' personally appear before them for that purpose, in which 
 case the check for the pension, when due and payable, shall be 
 given direct to the hand of the party entitled thereto, if desired, and 
 not mailed to his or her address as required by the second section 
 of this act; and any person who shall falsely and corruptly take 
 and subscribe any such affidavit before any agent or his desig- 
 nated clerk for the payment of pensions shall be deemed guilty of 
 perjury, and, on conviction, be punished by imprisonment not 
 exceeding five years, arid by fine not exceeding one thousand 
 dollars. 
 Claim agents Sec. 7. And be it further enacted, That the fee of agents and 
 feesnot to exceed attorneys for the preparation and prosecution of a claim for pen- 
 ilre" ''and no sion Or bounty land, under any or all of the various acts of Con- 
 fifelTol" to *ex? gress granting the same,- shall not exceed in any case the sum of 
 twenty-five dollars. It shall be the duty of the agent or attorney 
 of record in the prosecution of the case to cause to be filed with 
 the Commissioner of Pensions, for his approval, duplicate articles 
 of agreement, without additional cost to the claimant, setting 
 forth the fee agreed upon by the parties, and which agreement 
 shall be executed in presence of and certified by some ofiicer 
 competent to administer oaths. In all cases where application is 
 made for pension or bounty land, and no agreement is filed with 
 and approved by the Commissioner as herein provided, the fee 
 shall be ten dollars and no more. 
 Penalty for con- Sec. 8. And be it further enacted. That any agent or attorney 
 manding, or re- who shall, directly or indirectly, contract for, demand, receive or 
 
 ceiving excessive . . , . 
 
 fee. retam any greater compensation for his services as such agent or 
 
 attorney, in any claim for pension or bounty land, than is pre- 
 scribed or allowed under the provisions of the preceding section, 
 shall be deemed guilty of a misdemeanor, and, upon conviction 
 thereof, shall, for every such offense, be fined not exceeding five 
 hundred dollars, or imprisoned at hard labor not exceeding five 
 years, or both, in the discretion of the court. 
 Pension certifi- Sec q. And be it further enacted, That the Commissioner of 
 
 cate and direc- . , ,, . ._ - . , . 
 
 tions as to fee in Pensions shall forward the certificate of pension granted m any 
 
 each case to be , . . . , . . .. , ,, , 
 
 sent to pension case to the agent for paying pensions where said Certificate shall be 
 made payable, and at the same time forward therewith one of the 
 articles of agreement filed in the case and approved by the Comn. 
 missioner, setting forth the fee agreed upon between the claimant 
 and the attorney or agent, and where no agreement is on file, as 
 hereinbefore provided, he shall direct that a fee of ten dollars 
 only be paid said agent or attorney. 
 Attorney's fee Sec. ID. And be it further enacted, That it shall be the duty of 
 
 by pension agent, the agent paying such pension to deduct from the amount due 
 the pensioner the amount of fee so agreed upon or directed by 
 the Commissioner to be paid where no agreement is filed and 
 
8s 
 
 approved, and to forward or cause to be forwarded to the agent 
 or attorney of record named in the said agreement, or, in case 
 there is no agreement, to the agent prosecuting the case, the 
 amount of the proper fee, deducting therefrom the sum of thirty 
 cents in payment of his services in forwarding the same. 
 
 Sec. II. And be it further enacted. That all acts and parts of Repealing clause 
 acts in conflict with the provisions of this act be, and the same 
 are liereby, repealed. 
 
 Approved July 8, 1870. 
 
 AN ACT granting pensions to certain soldiers and sailors of the war of 1812, 
 and the widows of deceased soldiers, approved February 14, 1871. 
 
 Be it enacted by the Senate atid House of Representatives of the Pensions gran- 
 United States of America in Congress assembled. That the Secretary diers and sailors 
 of the Interior be, and he is hereby, authorized and directed to and the surviving 
 place on the pension roll the names of the surviving officers and 
 enlisted and drafted men, including militia and volunteers, of the 
 miHtary and naval service of the United States who served sixty 
 days in the war with Great Britain of eighteen hundred and 
 twelve, and were honorably discharged, and to such officers and 
 soldiers as may have been personally named in any resolution of 
 Congress for any specific service in said war, although their term 
 of service may have been less than sixty days, and who at no 
 time during the late rebellion against the authority of the United 
 States adhered to the cause of the enemies of the Government, 
 giving them aid and comfort, or exercised the functions of any 
 office whatever under any authority or pretended authority in 
 hostility to the United States, and who shall take and subscribe 
 an oath to support the Constitution of the United States, and the 
 surviving widows of such officers and enlisted and drafted men : 
 Provided, That such widow shall have been married prior to the Proviso . 
 treaty of peace which terminated said war to an officer, or 
 enlisted or drafted man who served as aforesaid in said .war, and 
 shall not have I'emarried. 
 
 Sec. 2. And be it further enacted, That this act shall not Act not appii- 
 apply to any person who is receiving* a pension at the rate ofrecefving'"^'fSu 
 •eight dollars or more per month, nor to any person receiving a p'^'"'""- 
 pension less than eight dollars per month, except for the differ- Rate of pensions 
 ence between 'the pension now received and eight dollars per 
 month. Pensions under this act shall be at the rat.e of eight 
 dollars per month, except, as herein provided, when a person is 
 receiving a pension of less than eight dollars per month, and 
 shall be paid to the persons entitled thereto from and after the 
 passage of this act for and during the term of their natural lives. 
 
 Sec. 3. And be it further enacted. That before the name of Proof required. 
 
86 
 
 any person shall be placed upon the pension roll under this act 
 proof shall be made, under such rules and regulations as the 
 Secretary of the Interior may prescribe, that the applicant is 
 entitled to a pension under the provisions of this act ; and any 
 person who shall falsely take any oath required to be taken under 
 
 Perjury. the provisions of this act shall be guilty of perjury; and the 
 
 Secretary of the Interior shall cause to be stricken from the 
 
 Names to be pension roll the name of any person whenever it shall appear by 
 
 stricken from the -. . ^ t ■ i , i „ 
 
 roUs on evidence prooi satistactory to hun that such name was put upon such roll 
 
 through false or fraudulent representations as to the right of such 
 
 Loss of certiii- person to a pension under the provisions of this act. The loss of 
 
 M bar to^tltie!^^ ^ Certificate of discharge shall not deprive the applicant of- the 
 
 benefits of this act, but other proof of service performed and of 
 
 an honorable discharge, if satisfactory, shall be deemed suflicient. 
 
 Provisions of Sec. 4. Afid be it further enacted, That the provisions of sec- 
 former acts appli- . ^ i i . r ' ■ i i 
 
 cable to this, tions twelve and thirteen of an act entitled '' An act supple- 
 
 and together with , . • , ,, -, ^ ^ 
 
 It. (See aiso/orf mentary to 'An act to grant pensions, approved July 4, 1864, 
 i87r.) ' ^' and of sections two, three, and four of an act entitled "An 
 
 supplementary to several acts relating to pensions," approved 
 June 6, 1866, shall be applicable to the pensions granted by this 
 act. 
 
 Approved February 14, 1871. 
 
 AN ACT making appropriations to supply deficiencies in the appropriations 
 for the service of the Government for the fiscal years ending June 30, 1870, 
 and June 30, 1871, and for former years, and for other purposes, approved 
 March 3, 1871. 
 
 * * # * « if ^ 
 
 Appropriations. For the payment during the fiscal year ending June 30, 1871, 
 of pensions, under the act of February 14, 1871, granting pen-" 
 sions to certain soldiers and sailors of the war of 1812, and the 
 widows of deceased soldiers and sailors, two hundred and forty 
 
 Proviso— act of thousand dollars : Provided, That the provisions of the act of 
 
 Julv 8, 1S70, ap- ^ --iiA ■ 1 ^ 1*-,. .- .- 
 
 piicabie to pen- Congress entitled "An act to define the duties of a pension 
 
 sions allowed un- . . ■ ... r ■ ■ , ,- , 
 
 deract of Febru agent, to prescnbc their manner of paying pensiops, and for other 
 ary 14, , 71. purposes," approved July 8, 1870, shall be, and the same is hereby, 
 
 declared to be applicable to all pensions granted by virtue of the 
 
 said act, approved February 14, 187 1. 
 
 * * * * # #■ 
 
 Approved March 3, 1871. 
 
 AN ACT to incorporate a National Military and Naval Asylum, for the relief 
 of the totally disabled officers and men of the volunteer forces of the United 
 States, approved March 3, 1865. (Revised Statutes, vol. xiii, Chap, xiv.) 
 
 " * » * » # « 
 
 Persons enti- Sec. 8. And be it further enacted, That the following persons 
 the asylum! " Only shall be entitled to the benefits of the asylum, and may be 
 
87 
 
 admitted thereto upon the recommendation of the board of 
 directors, namely: All volunteer officers, soldiers, and seamen 
 who have served during the present war, who have been or who 
 may be totally disabled by wounds received or sickness con- 
 tracted in the line of their duty, and such persons on becoming 
 inmates of this asylum, shall assign their pensions during the Assignment of 
 
 , , ,, ... , . . , ^ pension required. 
 
 tune they shall remain therem, and receive its benefits. 
 
 AN ACT to amend an act entitled ' 'An act to incorporate a National Military 
 and Naval Asylum, for the relief of the totally disabled officers and men of 
 the volunteer forces of the United States," approved March 21, 1866. 
 (Revised Statutes, vol. xiv, Chap. xxi. ) 
 
 Sec. 7. And be it further enacted. That the following persons Persons enti- 
 only shall be entitled to the benefits of the asylum, and may be the asylum, 
 admitted thereto, upon recommendation of three of the board of 
 managers, namely : All officers and soldiers who served in the 
 late war for the suppression of the rebellion, and not provided 
 for by existing laws, who have been or may be disabled by 
 wounds received or sickness contracted in the line of their duty ; 
 and such of these as have neither wife, chUd, nor parent, depend- Beneficiaries 
 
 ^ ■^. . required to assign 
 
 ent upon them on becoming inmates of this asylum, or receiving their . pensions 
 
 '^ ° . ■' ' • 7 if they have no 
 
 relief therefrom, shall assign thereto their pensions when required wife, child, nor 
 
 . , . . parent depend- 
 
 by the board of managers, during the time they shall remain ent upon them. 
 
 therein or receive its benefits. 
 
 AN ACT to authorize the Secretary of War to furnish transportation to dis- 
 charged soldiers to vifhom artificial limbs are furnished by the Government, 
 approved July 28, 1866. (Revised Statutes, vol. xiv. Chap, cccv.) 
 
 Be it enacted by the Senate and House of Representatives of the Transportation 
 
 •^ . -f n to obtain artificial 
 
 United States of America in Congress assembled, That the Secretary limbs, 
 of War is authorized and directed to furnish to discharged soldiers 
 of the United States, who have been disabled in the service, as well 
 as to those not yet ■ discharged, transportation to and from their 
 homes and the place where they may be required to go to obtain 
 artificial limbs provided for them under authority of law. 
 Approved July 28, 1866. 
 
 Sec. 14. And be it further enacted, That all officers in the ^^Agfidai limbs 
 militarv or naval service, of the rank of captain in the Army or See Revised 
 
 ■' 11111 statutes, vol. xv, 
 
 lieutenant in the Navy, and of less rank, who have losfa leg or chap, ccbtiv. 
 an arm in such service and in the line of duty, or in consequence 
 of wounds received or disease contracted therein, shall be entitled 
 
88 
 
 to receive an artificial limb on the same terms as privates in the 
 Army are now entitled to receive the same. 
 
 Approved July 27, 1868. , 
 
 AN ACT to provide for furnishing artificial limbs to disabled soldiers, approved 
 June 17, 1870. 
 Artificial limbs j^^ If enacted by the Senate and House of Representatives of the 
 resection, or com- United States of America in Congress assembled. That every soldier 
 
 mutation in lieu •' ' ° ' -' 
 
 thereof, every ^hg was disabled during the late war for the suppression of the 
 
 five years to those ■ ° ^ ^ 
 
 who have been rebellion, and who was furnished by the War Department with 
 
 furnished there- ... . . 
 
 with priorto June an artificial limb, Or apparatus for resection, shall be entitled to 
 receive a new limb or apparatus as soon after the passage of this 
 act as the same can \)& practically [practicably] furnished, and at the 
 expiration of every five years thereafter, under such regulations as 
 may be prescribed by the Surgeon General of the Army : Provided, 
 That the soldier may, if he so elect, receive, instead of said limb or 
 apparatus, the money value thereof, at the following rates, viz : 
 For artificial legs, seventy-five dollars ; for arms, fifty dollars ; for 
 feet, fifty dollars ; for apparatus for resection, fifty dollars. 
 
 Sec. 2. And be it further enacted, That the Surgeon General 
 shall certify to the Commissioner of Pensions a list of all soldiers 
 , who have elected to receive money commutation instead of limbs 
 or apparatus, with the amount due to each ; and the Commis- 
 sioner of Pensions shall cause the same to be paid to such 
 soldiers in the same manner as pensions are now or hereafter may 
 be paid. 
 
 Sec. 3. And be it further enacted. That every soldier who lost 
 
 a hmb during the late war, but from the nature of his injury was 
 
 not able to use an artificial limb, and coiisequently received none 
 
 . from the Government, shall be entitled to the benefits of this act, 
 
 and shall receive money commutation as hereinbefore provided. 
 
 Approved June 17, 1870. 
 
 AN ACT, supplementary to ' ' An act to provide for furnishing artificial limbs 
 to disabled soldiers," approved June 30, 1870. 
 
 of^umf'i'^7 °i87o' ^^ 2^ enacted by the Senate and House of Representatives of the 
 
 whohlfdnot'pre- United States of America in Congress assembled, That the benefits 
 
 nTsh e d^™ ft h °^ ^^ ^'^^ approved June seventeenth, eighteen hundred and 
 
 oi°commStaaon ' ^^^^'^'y' s^ititled "An act to provide for furnishing artificial limbs 
 
 to disabled soldiers," shall be extended to all officers, soldiers, 
 
 seamen, and marines disabled in the military or naval service of 
 
 the United States, as fully as the same are provided for in the acts 
 
 approved July sixteenth, eighteen hundred and sixty-two, July 
 
89 
 
 twenty-eighth, eighteen hundred and sixty-six, and July twenty- 
 seventh, eighteen hundred and sixty-eight, in so far as the said 
 acts relate to artificial Hmbs and to transportation for procuring 
 said Hmbs. 
 Approved June 30, 1870. 
 
 NAVY PENSION LAWS. 
 
 AN ACT for the better government of the Navy of the United States, ap- 
 proved April 23, 1800. — (Revised Statutes, vol. ii, chap, xxxiii.) 
 # # * # # ^f ^ 
 
 Sec. 8. And be it further enacted. That every officer, seaman, or ma- Pension to per- 
 
 rine disabled in the line of his duty, shall be entitled to receive for life, or theservice. ^ '" 
 
 during his disability, a pension from the United States, according to the nature 
 
 and degree of disability, not exceeding one-half his monthly pay. 
 
 » * " * # # ^ * 
 
 Approved April 23, 1800. 
 
 AN ACT providing Navy pensions in certain cases, approved January 20, 
 1813. — (Revised Statutes, vol. ii, chap, x.) 
 
 Be it enacted by the Senate and House of Representatives of the United widows and 
 States of America in Congress assembled, That, if any officer of the Navy or ^ers^of'thefNa*''" 
 marines shall be killed or die, by reason of a vi^ound received in the line of his or marines to be 
 duty, leaving a widow, or, if no widow, a child or children under sixteen yeai-s cases on the 
 of age, such widow, or if no widow, such child or children, shall be entitled Navy pension list, 
 to receive half the monthly pay to which the deceased was entitled at the time 
 of his death, which allowance shall continue for and during the terra of five 
 years ; but in case of death or intermarriage of such widow, before the expira- 
 tion of the said term of five years, the half-pay for the remainder shall go to 
 the child or children of the said deceased officer: Provided, That such half- Proviso, 
 pay shall cease on the death of such child or children ; and the .money re- 
 quired for this purpose shall be paid out of the Navy pension fund, under the 
 direction of the Commissioners of that fund. 
 
 Approved January 28, 1813. 
 
 AN ACT to amend and explain "An act giving pensions to the orphans and 
 widows of persons slain in the public or private armed vessels of the United 
 States," approved March 3, 181 7. —(Revised Statutes, vol. iii, chap. Ix.) 
 
 Be it enacted by the Senate and House of Representatives of the United Pension to wid- 
 
 „ 7 7 r T^T i. -r cc ows and orphans 
 
 States of America m Congress assembled, That it any otficer, seaman, or ma- of those who died 
 
 rine belonging to the Navy of the United States shall die, or shall have died ^^^r ^ J™.|^^i|' 
 
 since the l8th day of June, in the year of our Lord 1812, in consequence of casualties, or in- 
 
 ■ disease contracted, or casualties or injuries received, while in the Une of his ["y ' g|g ''J^^P^^'^^'^ 
 
 duty, and which shall be satisfactorily proved to the commissioners of the Jan. 22, 1864.) 
 
 Navy pension funcl, leaving a widow, or,. if no widow, a child or children under 
 
 sixteen years of age, such widow, or if no widow, such child or children, shall 
 
90 
 
 be entitled to receive half tlie montlily pay to which the deceased was entitled 
 at the time of his death ; which allowance shall continue for the term of fire 
 years ; but in case of death or intermarriage of such widow, before the expira- 
 tion of the said term of five years, the half-pay for the remainder of the term 
 shall go to the child or children of the deceased : Provided, That such half- 
 pay shall cease on the death of such child or children. And the money re- 
 quired for this purpose shall be paid out of the Navy pension fund, under the 
 direction of the commissioners of that fund. 
 Approved March 3, 1S17. 
 
 AN ACT extending the term of half-pay pensions to the widows and chil- 
 dren of certain officers, seamen, and marines who died in the public service, 
 approved March 3, 1819. — (Revised Statutes, vol. iii, chap. Ix.) 
 
 Fiveyears' ad- Be it enacted by the Senate and House of Representatives of the United 
 to'the widowsand ^^"^^^ "f America in Congress assembled. That in all cases where provision 
 children of ofB- has been made by law for five years' half-pay to the widows and children of 
 marines killed in officers, seamen, and marines who were lulled in battle, or died of wounds re- 
 battle, or who ceived in battle, or who died in the naval service of the United States, durine 
 died m service. ^ & 
 
 the late war, the said provision shall be continued for the additional term of 
 
 five years, to commence at the end of the first term of five years, in each case, 
 respectively, making the provision equal to ten years' half-pay ; which shall 
 be paid in the manner, and out of the fimd, heretofore designated by law ; 
 and the said pensions shall also cease for the reasons mentioned in the said 
 law. 
 
 Approved March 3, 1819. 
 
 AN ACT further extending the term of half-pay pensions to the widows and 
 orphans of officers, seamen, and marines who died in 'the public service, 
 approved January 22, 1824. — (Revised Statutes, vol. iv, chap, xv.) 
 
 Five years' half- Be it enacted by the Senate and Hoicse of Representatives of the United 
 S?J widows"and ^^"^^^ "f America in Congress assembled, That in all cases where provision 
 children of offi- has been made by law for five years' half-pay to the widows and children of 
 died' in tie ser- officers, seamen, and marines who were killed in battle, or who died in the 
 vice, extended, naval service of the United States during the late war; and, also, in all cases 
 where provision has been made for extending the term for five years, in addi- 
 tion to the first term of five years, the said provision shall be further extended 
 for an additional term of fiye years, to commence at the end of the second 
 term of five years, in each case respectively, making the provision equal to 
 fifteen years' half-pay; which shall be paid out of the fund heretofore pro- 
 vided by law ; and the said pensions shall cease for the causes mentioned in 
 the laws providing the same respectively. 
 Titi repeafed ' ^' ^^'^^ ^' ^^'^ ^^ it further enacted, That, from and after the passage of this 
 act, the act entitled "An act to amend and explain an act giving pensions to 
 the orphans and widows of persons slain in the public or private armed ves- 
 sels of the United States," passed March the third; one thousand eight hun- 
 roviso. dred and seventeen, be, and the same is hereby, repealed; Provided, however, 
 
 That nothing in this act cpntained shall b4 construed to prevent the payment 
 of any pension already granted, until the full expiration of the period thereof; , 
 nor to affect or impair the rights of any person or persons which may have 
 accrued during the existence of the act hereby repealed, as aforesaid. 
 Approved January 22, 1824. 
 
91 
 
 The act of May 23, 1828, extends the term of years of all the widows and 
 orphans provided for by prior Navy pension laws. 
 
 The act of June 28, 1832, extends as above for another term of five years, 
 and also grants the same to the widows of all those who may have died of 
 womids received during the war of 1812. 
 
 The act of June 30, 1834, also extends the benefits of the act of June 28, 
 1832, to widows, for another term of five years, and grants the same to the 
 widows of those who have died in the naval service since January i, 1824, or 
 may die in said service by' reason of disease contracted, or of casualties or in- 
 juries received; pension to commence 'from date of the act, aiid to cease 
 upon the death or remarriage of the 'w'idow. 
 
 JOINT RESOLUTION concerning certain portions of the Marine and Ord- 
 nance Corps, approved August 10, 1848. — (Revised Statutes, vol. ix, No. 
 xxiv. ) 
 
 Resohed by the Senate and House of Repmsentatives of the United States 
 of America in Congress assembled. That the officers, non-commissioned offi- 
 cers, privates, and musicians of the Marine Corps who have served in the 
 Army in the war with Mexico, and also the artificers and laborers of the Ord- 
 nance Corps serving in said war, be placed, in all respects as to bounty land 
 and other remuneration in addition to ordinary pay, on a footing with the offi- 
 cers, non-commissioned officers, privates, and musicians of the Army : Pro- 
 vided, That this remuneration shall be in lieu of prize money and all other 
 extra allowances. 
 
 Sec. 2. And be it further resolved. That the non-commissioned officers of 
 the Marine Corps shall be entitled to the same bounty for reenlistment as is 
 now or may hereafter be received by the non-commissioned officers of the 
 Army. 
 
 Approved August 10, 1848. 
 
 AN ACT renewing certain naval pensions and extending the benefits of ex- 
 isting laws respecting naval pensions to engineers, firemen, and coal-heavers 
 in the Navy, and to their widows, approved August 11, 1848. — (Revised 
 Statutes, vol; ix, chap, civ.) 
 
 * # *- ^^ * * # 
 
 Sec. 2. And be it further enacted. That engineers, firemen, and coal- Pension laws 
 
 heavers in the Navy, shall be entitled to pensions in the same manner as officers, nee'rs,'^''''fir°emOT" 
 
 seamen, and marines : and the widows of engineers, coal-heavers, and fire- and coal-heavers 
 
 ., . . ^ «. , . in the Navy, and 
 
 men, m the same manner as the widows ot officers, seamen, and marmes : their widows and 
 
 Prmiided, That the pension of a chief engineer shall be the same as that of a Rate of pension 
 lieutenant in the navy ; and a pension of the 'widow of a chief engineer the same 
 as that of the widow of a lieutenant in the Navy ; the pension of a first assistant ' 
 
 engineer the same as that of a lieutenant of marines ; and the pension of the 
 widow of a first assistant engineer the same as that of the widow of a lieuten- 
 ant of marines ; the pension of a second or third assistant engineer the same 
 as that of a forward officer ; and the pension of the widow of a second or 
 third assistant engineer the same as that of a widow of a forward officer ; the 
 pension pf a fireman or coal-heaver the same as that of a seaman ; the pen- 
 sion of the widow of a fireman or coal-he,aver the same as that of the widow 
 of a seaman: And provided further, That an engineer, fireman, or coal- Proviso. 
 
92 
 
 heaver shall not be entitled to any pension by reason of a disabiUty incurred 
 . prior to the 31st of August, 1842, nor shall the widow of an engineer, fire- 
 man, or cpal-heaver be entitled to any pension by reason of the death of her 
 husband, if his death was prior to the said date. 
 Approved August II, 1848. 
 
 JOINT RESOLUTION to grant pensions to masters and other officers upon 
 the gunboats in the service of the United States, approved July 16, 1862. — 
 (Revised Statutes, vol. xii, No. lix.) 
 Title of masters, Resolved by the Senate and House of Representatives of the United States of 
 widows &c. America in Congress assembled. That the masters serving on board of gun- 
 boats employed in the service of the United States shall be entitled to all the 
 benefits, including bounty and pension, provided for in an act entitled "An act 
 to grant pensions," passed during the present session of Congress, and the 
 widows, mothers, and heirs of such officers shall be entitled to all the benefits 
 of said act. 
 
 Approved July 16, 1862. 
 
 AN ACT to amend certain acts in relation to the Navy, approved March 2. 
 1867. — (Revised Statutes, vol. xiv, chap, clxxiv. ) 
 
 * # *f * jf >* # 
 
 Disabled persons Sec. 6. And be it further enacted. That, in order to carry out the pro- 
 as °enUst^ed^ per- ^'*''°"^ °^ ''^^ "''^ section of the "Act for the better government of the Navy 
 
 sons in tlie Navy of the United States," approved July 17, 1862, directing the surplus income 
 
 or Manne Corps, , , . , , , '. , , ,.,,,, 
 
 for so years, to 'rom the naval pension fund to " be apphed to the raakmg of further provision 
 
 varpensforTfunc! '^°'' ^^ comfort of disabled officers, seamen, and marines," there shall be 
 half of their rating paid out of said fund to every person who, from age or infirmity, is disabled 
 (1862, ch. 204, sec. fro™ sea service, but who has served as an enlisted person in the Navy or 
 II, vol. 12, p. Marine Corps for the period of twenty years, and not been discharged for mis- 
 conduct, in lieu of being provided with a home in the Naval Asylum, Phila- 
 delphia, if he shall so elect, a sum equal to one-half the pay of his rating at 
 the time he was discharged, to be paid to him quarterly, under the direction of 
 1^°'"' ^^ P7 the Commissioner of Pensions, and applications for such pension shall be made 
 ' to the Secretary of the Navy,- who, upon being satisfied that the applicant 
 comes within the provision of this act, shall certify the same to the Commis- 
 sioner of Pensions, and said certificate shall be his warrant for making pay- 
 Such persons so ment as herein zxiiixorizeA:. And provided further, That any disabled person 
 less than ten years who has served in the Navy or Marine Corps as an enlisted man for a period 
 &c., may apply jjgt less than ten years and not been discharged for misconduct, may apply 
 plus income of to the Secretary of the Navy for aid from the surplus income of the naval 
 fund. '"'" ' ° pension fund, and the Secretary of the Navy is authorized to convene a board 
 Board to exam- of not less than three naval officers, one of whom shall be a surgeon, to exam- 
 ine applicants. jj^g -^^^^ jj^g condition of the applicant, and to recommend a suitable amount 
 for his relief and for a specified time, and upon the approval of such recom- 
 mendation by the Secretary of the Navy and certificate thereof to the Com- 
 missioner of Pensions, the amount shall be paid in the same manner as is pro- 
 vided in this section for the payment to persons disabled by long service in the 
 Limit of allow- Navy, but no allowance so made shall exceed the rate of a pension for full 
 disability corresponding to the grade of the applicant, nor, if in addition to a 
 pension, exceed one-fourth the rate of such pension. 
 
 * * .f * 3# -f rf 
 
 Approved March 2, 1867. 
 
INDEX, 
 
 Chapter I. 
 
 CLASSES OF PERSONS ENTITLED, WITH RATES, CONDITIONS, AND 
 
 LIMITATIONS. 
 
 WAR OF l8l2. 
 
 Paragraph. Page. 
 Title : 
 
 Survivors of vfar of 1812 ' i 5 
 
 INVALIDS. 
 Title : 
 
 Basis essential to all claims for invalid pension 2 5 
 
 Pilot, engineer, sailor, &c., though not mustered 3 5 
 
 Unenlisted volunteers 4 S 
 
 Acting assistant or contract surgeons 5 5 
 
 Engineers, firemen, and coal-heavers 6 5 
 
 Bar by failure to apply during continuance , of disability 7 5 
 
 By lack of record evidence 11 6 
 
 Conditions essential to entitle to pension where disability originated 
 
 subsequent to July 27, 1868 - 8 6 
 
 Renewal : 
 
 After discharge from reenlistihent 9 6 
 
 Restoration of pensioners who resided in insurrectionary States 10 6 
 
 Rates : 
 
 Original 12 6 
 
 Disability and rank 19 7 
 
 Vacancy for promotion .' 19 7 
 
 Failure to muster 19 7 
 
 Commencement : 
 
 Original 20 7 
 
 Exceptions — insane 20 7 
 
 Claims — prior wars .' 20 7 
 
 Survivors war ofi8i2 20 7 
 
 Increase : 
 
 Rate varies with the disability 21 7 
 
 Exception 21 7 
 
 Commencement 22 7 
 
 Ending of pensions 29 8 
 
 Arrears of invalid pensions 30 8 
 
 Bar by civil service 30 8 
 
 WIDOWS. 
 Title : 
 
 Revolutionary soldiers and sailors 31 8 
 
 Others ■ 32 8 
 
 War of 1812 ' ■ 33 8 
 
 Non-enhsted men 34 8 
 
 Acting assistant or contract surgeons 35 8 
 
94 
 
 Paragraph, Page. 
 
 Title: 
 
 Cause of death originated subsequent to July 27, 1868 36 9 
 
 Engineers, firemen, and coal-heavers 37 9 
 
 Survivorship of minor child 3^ 9 
 
 Abandonment or unfitness • 39 9 
 
 Rates : 
 
 Widows other than revolutionary 40 9 
 
 Revolutionary widows 41 9 
 
 Commencement : 
 
 Prior wars 42 9 
 
 War of 1812 '43 9 
 
 Warofi86l 44 9 
 
 When death occurred prior to July 14, 1862 44 9 
 
 Where deceased soldier had a claim pending 44 9 
 
 From date of completion of testimony 44 9 
 
 Ending : 
 
 Original 45 9 
 
 Increase : 
 
 When entitled 46 10 
 
 Bar by abandonment or unfitness 46 10 
 
 Commencement 47 10 
 
 Ending 48 10 
 
 Arrears : 
 
 Invalid's, to which widow is entitled 49 10 
 
 Original 50 10 
 
 CHILDREN. 
 
 Title : 
 
 Rates, conditions, and limitations 51 10 
 
 Commencement : 
 
 Original '. 52 10 
 
 Limitations 53 '' 
 
 Ending : 
 
 Original 54 11 
 
 Increase : 
 
 When entitled 55 11 
 
 Commencement of, for children by the widow 56 11 
 
 For children by a former wife 57 11 
 
 Ending : 
 
 Children by the widow 58 11 
 
 By a former wife 58 11 
 
 Marriage no bar .- 59 11 
 
 Arrears 60 11 
 
 MOTHERS. 
 
 Title : 
 
 Rates, conditions, and limitations 61 II 
 
 Commencement and ending 63 11 
 
 Increase and arrears 64 12 
 
 FATHERS. 
 
 Title : 
 
 Rates, conditions, and limitations 65 12 
 
 Commencement : 
 
 When mother survived 65 12 
 
 When no mother survived IV. . .1.. 56 
 
95 
 
 BROTHERS AND SISTERS. 
 
 Paragraph. Page. 
 Title : 
 
 Rates, conditions, and limitations 67 12 
 
 Arrears 67 12 
 
 Chapter II. 
 
 MISCELLANEOUS INSTRUCTIONS. 
 Declarations ^ 
 
 How to be executed _. 69 13 
 
 Residence more than 25 miles from court 69 13 
 
 Declarations in foreign countries 71 13 
 
 Blanks for declarations supplied by this office 72 13 
 
 Legibility, &c 73 13 
 
 Supplementary declarations or affidavits 74 13 
 
 Applications of minors to be made jointly 75 13 
 
 Accrued pensions of a person dying while application is pending 76 13 
 
 Right to elect on account of whom claimant will apply 77 14 
 
 Arrears unadjusted at death : 1% 14 
 
 Special act cases : 
 
 Declarations .. 80 14 
 
 Arrears 81 14 
 
 Order of action upon claims 82 14 
 
 Limitation for filing not affected by application of those not entitled 83 14 
 
 Only one pension ■ , 84 14 
 
 Contest induces suspension of all claims involved 85 14 
 
 Suspension of payment of pension 86 14 
 
 Unclaimed pensions 86 14 
 
 Indorsements upon envelopes 87 14 
 
 Evidence upon file in any Department of the Government available 88 14 
 
 Medical Examinations 89 15 
 
 Neither original papers nor copies to be furnished except when the office 
 
 deems proper 92 IS 
 
 Pensioners not prejudiced by payment to improper party 93 15 
 
 Fees ; overcharges ; withholding of pension 94 15 
 
 License; oath 94' '5 
 
 Revocation of power of attorney by claimant 95 16 
 
 Substitution by power of attorney 96 16 
 
 Post office address 97 16 
 
 Schedule of fees 98 16 
 
 Time of payment, &c 99 17 
 
 Vouchers 99 l? 
 
 Pledge, sale, or transfer 100 17 
 
 Biennial examinations ' 101 17 
 
 Evidence of survivorship of children and non-remarriage in vouchers 102 17 
 
 Expense, execution, and return of vouchers 103 18 
 
 Non-possession of pension certificate ■■ 104 18 
 
 Inquiries as to pensions 105 18 
 
 Information in pension certificates 106 18 
 
 Blanks furnished 107 18 
 
 * Chapter III. 
 
 EVIDENCE. 
 
 .Corroboration requisite 108 19 
 
 Testimony of claimants insufficient 109 19 
 
96 
 
 Paragraph. P< 
 
 Before whom testimony may be taken no 
 
 In foreign countries 112 ' 
 
 Discrepancies or errors 113 ^ 
 
 Evidence of service, of disability, or death 114 ^ 
 
 When not to be obtained from official sources , 115 7 
 
 When desertion or misconduct is charged 116 
 
 Invalids : 
 
 Disability 117 ' _., 
 
 When certificates of unappointed civil surgeons are admissible 118 20 
 
 Identity -. 119 20 
 
 Muster of officer 120 20 
 
 Commission, discharge, and final statements, when required 120 20 
 
 Increase : 
 
 Return of certificate of pension 121 20 
 
 Evidence of same nature as in original claims 121 20 
 
 Arrears 122 20 
 
 Widows 123 20 
 
 Death : 
 
 When deceased has died of wounds or other injury 124 20 
 
 Testimony of an officer having personal knowledge 124 20 
 
 Date of death 124 20 
 
 Death from disease, 125 21 
 
 Nature and origin of cause of death, and habits of deceased ... . 125 21 
 
 Disease prior or subsequent to enlistment 125 21 
 
 When surgeon's testimony cannot be obtained 125 21 
 
 Furloughs 126 21 
 
 When the deceased has died on furlough or after his discharge. 127 21 
 
 Nature and origin and cause of death, and habits of deceased, 127 21 
 
 Condition after discharge , 127 21 
 
 Name of disease and date of death 127 21 
 
 If missing .1 128 21 
 
 Statements of civil surgeons verified by oath 129 21 
 
 Furlough to be furnished, when , 130 21 
 
 When testimony of officers cannot be obtained 131 21 
 
 Identity 132 22 
 
 Officers' muster and non-muster 133 22 
 
 Marriage : 
 
 Classes of proof 134 22 
 
 Death or divorce of former wife or husband 135 22 
 
 Children : 
 
 Date of birth 136 22 
 
 Classes of proof 136 22 
 
 Increase ; custody of children by a former wife • 137 22 
 
 Legitimacy 138 22 
 
 Arrears; if remarried » 139 22 
 
 Children : 
 
 Guardianship 140 23 
 
 Requisites same as in widows' cases 140 23 
 
 Remarriage of father 140 23 
 
 Non-survivorship of widow ; 140 23 
 
 Death, remarriage, or abandonment, &c., of the mother 140 23 
 
 Children other than applicants 140 23 
 
 Increase and arrears 141 23 
 
97 
 
 Paragraph, Page. 
 hers : 
 
 Relationship and no prior claimant 143 23 
 
 Oependence 143 23 
 
 Death of husband, or his abandonment of, or disability to support.. 143 23 
 
 Specific statement, of contributions of the son, and the purposes for 
 
 which made 143 23 
 
 Arrears 144 24 
 
 fathers : 
 
 Death ; no prior claimant surviving 145 
 
 Disability, income, and support by son 145 
 
 Marriage of claimant 145 
 
 Death of the mother and birth and legitimacy of the son 145 
 
 Arrears 146 
 
 Dependent brothers and sisters : 
 
 Guardianship ..■ 147 
 
 Death of brother ; no prior claimant 147 
 
 Marriage and death of parents 147 
 
 Legitimacy 147 
 
 Dates of birth and death , 147 
 
 If any other brothers or sisters 147 
 
 Arrears 148 
 
 Restoration : 
 
 Pensions unclaimed more than three years 149 
 
 That disability still exists 150 
 
 No remarriage ; not sixteen .' 151 
 
 Residence in insurrectionary States during the recent rebellion 153 
 
 Loyalty 153 
 
 Heirs for arrears 154 
 
 Loyalty 154 
 
 Increase to pensioners of wars prior to 1861 155 
 
 Chapter IV. 
 
 QUALIFICATIONS, ETC., OF WITNESSES AND MAGISTRATES. 
 Witnesses : 
 
 Other than near relatives 156 25 
 
 What certificates without oath are accepted 157 25 
 
 Corroboration to be full and specific 158 25 
 
 Disinterestedness and post office address of witness 158 25 
 
 Depositions and credibility of witness 159 2J 
 
 To be read to witness 160 25- 
 
 Erasures, &c • 161 25 
 
 Magistrates : 
 
 Disinterestedness - '62 25 
 
 Authority 163 25 
 
 Post office address '04 25 
 
 Chapter V. 
 ARTIFICIAL LIMBS. 
 
 Title 1^5 26 
 
 Application '^^ 26 
 
 Commutation 167 26 
 
 7 P L 
 
98 
 
 FORMS. 
 
 DECLARATIONS AND OTHER FORMS. 
 
 Page. 
 
 \ — Declaration for original pension of an invalid 2I 
 
 B_DecIaration for increase of original invalid pension 2^ 
 
 C— Declaration of widow for original pension when no child under sixteen years 
 
 of age survives 3*^ 
 
 D— Declaration for original pension of a widow, cliild, or children under sixteen 
 
 years of age surviving- ..-• 3^ 
 
 E — Declaration of a pensioned widow for increase of pension 33 
 
 ■p — Declaration for pension for children under sixteen years of age 34 
 
 Q_Declaration of guardian for increase of pension to pensioned children 36 
 
 H — Declaration for original pension of a mother 37 
 
 I — Declaration for original pension of a father 38 
 
 J — Declaration for pension of dependent brothers and sisters 39 
 
 K — Declaration for restoration to the pension rolls of a person whose name has 
 
 been dropped under the act of February 4, 1862 40 
 
 L — Declaration of pensioner for restoration to the rolls under section 3, act of July 
 
 27, 1868 41 
 
 M — Declaration for increase of pension under section 13, act of July 27, 1868 42 
 
 N — Application for renewal or arrears of pension 43 
 
 — Declaration for restoration to the pension rolls of a person whose name has 
 
 been dropped by reason of reenlistment .- 44 
 
 P — Declaration for survivor, war of 1812 45 
 
 Q — Declaration for survivor, war of 181 2", pensioner 47 
 
 R — Declaration for widow, war of 1812 48 
 
 S — Application for new certificate.. 50 
 
 T — Application for transfer 51 
 
 U — Application for Navy pension under section 6, act of March 2, 1867 53 
 
 V — Articles of agreement between claimant and attorney 54 
 
 LAWS. 
 ARMY AND NAVY PENSION LAWS. 
 
 Act of April 10, 1806, provides for revolutionary invalids 55 
 
 Act of April 25, 1808, provides for payment of State pensioners of the Revolution 
 
 by the United States, and for invalids disabled subsequent to the Revolution 55 
 
 Act of January II, 1812, provides for invalids of war of 1812 56 
 
 Act of April 16, 1816, grants half pay to widows and children of soldiers, &c., of 
 war of 1812 56 
 
 Act of April 24, 1816, increases pensions of invalids and provides for those of the 
 militia- ....• 
 
 Abstract of act of June 7, 1832, providing for full life-pay pension to all who have 
 served two years, and a proportionate annuity for service of not less than six 
 months, and for payment of accrued invalid pension to widows 57 
 
 Act of July 4, 1836, grants half-pay to widows and orphans of those who have 
 
 died since April 20, 1818, and accrued pension of invalids to widows and children, " 58 
 
 Abstract of act of March 3, 1843, extends to widows provisions of act of July 4, 
 
 1836, for one year, and that of June 17, 1844, extends the same for four years-. 58 
 
 Act of June 19, 1840, makes provision for the payment of pensions to the execu- 
 tors or administrators of deceased pensioners in certain cases 59 
 
 Act of May 13, 1846, section 7, provides for invalids of Mexican war 59 
 
 57 
 
99 
 
 Page. 
 59 
 
 59 
 
 abstract of act of Februaiy 2, 1848, provides for revolutionary widows married 
 before 1 794 
 
 'Act of July 21, 1848, extends provisions of act of July 4, 1836, to widows and 
 orphans of Mexican war soldiers 
 
 ^ct of- -February 22, 1849, (see marginal note of section 2, act of July 21, 1848). 60 
 
 Joint resolution of September 28, 1850, extends benefits of act of 1848 60 
 
 Joint resolution of March 3, 1851, extends benefits of July 7, 1838; March 3, 
 
 1843 ; and June 1 7, 1844 ". gg 
 
 Act of February 3, 1853, continues half-pay of acts of July 21, 1848, and February 
 22, 1849, for five years ; extends benefits of last-named act, and provides for 
 revolutionary widows married since 1800 go 
 
 Act of August 5, 1854, provides that a widow shall not be barred except during 
 coverture 6q 
 
 Act of June 3, 1858, continues half-pay for life to widows, and to children under 
 sixteen, if no widow, or she has remarried 60 
 
 Abstract of act of April i, 1864, grants annual stipend to each revolutionary pen- 
 sioner : ■ 61 
 
 Resolution of February 18, 1867, increases pensions of widows of revolutionary 
 soldiers who were married prior to January i, 1800 61 
 
 Act of April 2, 1862, provides that no claim for pension or increase shall be allowed 
 in favor of the children or descendants of a revolutionary soldier or his widow, 
 who died without estabhshing title 61 
 
 Act of February 4, 1862, striking from the rolls the names of pensioners engaged 
 in or sympathizing witlj the rebellion 62 
 
 Joint resolution of March 2, 1867, under which loyal pensioners in rebellious 
 
 >■ .States were restored 62 
 
 Act of July 22, 1861, section 6, providing for volunteers under President's call. .. 62 
 
 Act oi March 25, 1862, provides for volunteer officers and men, not mustered, 
 
 serving in Western Department, or Department of Missouri 62 
 
 Act of July 14, 1862, provides for pensions of invalids of the war of the rebellion, 
 and .their relatives, &c 63 
 
 Act of July 4, 1864, provides for increase of pension of invalids of the war of the 
 rebellion, and for relief of non-enlisted and non-mustered men and their rela- 
 tives, &c 67 
 
 Act of March 3, 1865, provides for relief of assistant or contract surgeons and their 
 relatives, and for increase of pensions of invalids of the war of the rebellion, &c., 71 
 
 Act of June 6, l866, provides for further increase of pension of invalids of the war 
 of the rebellion, and for relief of certain persons in same service not previously 
 mentioned, &c 72 
 
 Resolution of June 15, 1866, section 2, prescribes requisite proof of marriage of 
 colored soldier to secure arrears due at his death 7^ 
 
 Act of July 25, 1866, provides for reHef of provost marshals, enrolling officers, 
 and their dependents; for increase of pensions of widows and children; and for 
 extension of benefits of act of July 14, 1862, to pensioners of other wars, except 
 revolutionary ^^ 
 
 Act of July 27, 1868, provides for invalids, disabled subsequent to its passage, and 
 their relatives ; for further increase to invahds ; additional increase to widows ; 
 pension to children by a prior marriage ; increase of pensions to widows of rev- 
 olutionary soldiers, &c ^ 7^ 
 
 Act of July 7, 1870, excludes cases under special acts of Congress from the varia- 
 tions prescribed by acts of July 25, 1866, and July 27, 1868 82 
 
 Act of July 8, 1870, defines duties of pension agents, prescribes method of pay- 
 ment of pensions, limits attorney's fee, &c ' °^ 
 
 Act of February 14, 1871, provides pension for survivors of war of 1812 and the 
 widows of deceased soldiers serving therein °5 
 
lOO \ 
 
 Act of March 3, 1871, making appropriations for payment of pensions of war of 1812, 
 and subjecting them to provisions of act of July 8, 1870 86 
 
 Acts of March 3, 1865, and March 21, 1866, sections 7 and 8, provide restrictions 
 
 upon admissions to military and naval asylums 85, 87 
 
 Acts of July 27, i858, June 17 and June 30, 1870, providing artificial limbs and 
 
 commutation therefor 87, 88 
 
 NA\'Y PENSION LAWS. 
 
 Act of April 23, 1800, provides for pension to invalids of the Revolution .- 89 
 
 Act of January 20, 1813, grants five years half-pay pension to widows and childreiu 89 
 
 Act of March 3, 181 7, provides for widows and children of those who died subse- 
 quent to June 18, 1812 • 89 
 
 Act of March 3, 1819, continues, for five years, half-pay pension of widows and 
 
 orphans ^ 90 
 
 Act of January 22, 1824, continues, for five years, half-pay pension to widows and 
 
 orphans - 90 
 
 Abstract of act of May 23, 1828, continues, for five years, half-pay pension to 
 
 widows and orphans provided for by previous acts 91 
 
 Abstract of act of June 28, 1832, continues benefits of the act of May 23, 1828, 
 
 and grants the same to wido\\'s of another class 91 
 
 Abstract of act of June 30, 1834, extending the benefits of the act of June 28, 1832, 
 
 for another five years, and granting the same to widows of another class. 91 
 
 Joint resolution of August 10, 1848, places officers and privates of the Marine, 
 
 and laborers and artificers of the Ordnance Corps, on footing with the Army.. 91 
 
 Act of .\ugust II, .1848, renews certain pensions, and extends the benefits of ex- 
 isting Jaws to engineers, firemen, and coal-heavers, and their widows 91 
 
 Joint resolution of July 16, 1862, provides pensions for masters on gun-boats and 
 
 their heirs* -. 92 
 
 Act of Jlarch 2, 1867, grants to invalids pension proportionate to their terra of 
 
 service 92 
 
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