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empt from tax
when formula is printed on preparation.
cers to apply.
shall be distinctly referred to on the printed label attached to such article, and no proprietary interest therein is claimed.
Neither shall any stamp be required when the formula of any medicinal preparation shall be printed on the label attached to such article where no proprietorship in such preparation shall be claimed.
SEC. 23. That all acts and parts of acts imposing fines, penalties, or penalties on inter- other punishment for offenses committed by an internal revenue officer cers; to what offi- or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money..
SEC. 24. That whenever any manufacturer of tobacco shall desire to of tobacco remov- withdraw the same from his factory for exportation under existing laws, ing same for export may give such manufacturer may, at his option, in lieu of executing an export transportation bond, as now provided by law, give a transportation bond, with surebond instead of ex- ties satisfactory to the collector of internal revenue, and under such port bond. rules and regulations as the Commissioner of Internal Revenue, with 35533363001, the approval of the Secretary of the Treasury, may prescribe, conditioned 1879, March 1, for the due delivery thereof on board ship at a port of exportation to be ch. 125, § 16.
-to file export entry.
- to give bond to export.
Collector of port
named therein; and in such case, on arrival of the tobacco at the port of export, the exporter or owner at that port shall immediately notify the collector of the port of the fact, setting forth his intention to export the same, the name of the vessel upon which the same is to be laden, and the port to which it is intended to be exported.
He shall, after the quantity and description of tobacco have been verified by the inspector, file with the collector of the port an export entry verified by affidavit.
He shall also give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the tobacco as specified in said entry, to the port designated in said entry, or to some other port without the jurisdiction of the United States.
And upon the lading of such tobacco, the collector of the port, after to transmit clear- proper bonds for the exportation of the same have been completed by ance certificate, the exporter or owner at the port of shipment thereof, shall transmit to &c., to the collector of internal revenue of the district from which the said tobacco was withdrawn for exportation, a clearance certificate and a detailed report of the inspector; which report shall show the quantity and description of manufactured tobacco, and the marks thereof.
internal revenue, &c.
Upon the receipt of the certificate and report, and upon payment of transportation tax on deficiency, if any, the collector of internal revenue shall cancel the transportation bond.
- of export bond.
back on manufact
The bonds required to be given for the landing at a foreign port of such manufactured tobacco shall be canceled upon the presentation of satisfactory proof and certificates that said tobacco has been landed at the port of destination named in the bill of lading, or any other port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the same was lost at sea without fault or neglect of the owner or exporter thereof.
Fraudulently SEC. 25. That if any person or persons shall fraudulently claim or claiming draw- seek to obtain an allowance or drawback of duties on any manufactured ured tobacco; tobacco, or shall fraudulently claim any greater allowance or drawback how punished. thereon than the duty actually paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to 1879, March 1, be obtained, or the sum of five hundred dollars, at the election of the 125, § 16. Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the internal revenue laws.
R. S., § 3386.
SEC. 26. That the time limited for the redemption of direct tax lands Lands held by by the act entitled "An act to provide for the redemption and sale of United States under direct-tax sales lands held by the United States under the several acts levying direct may be redeemed taxes, and for other purposes," approved June eighth, eighteen hundred before June 8, 1875, and seventy-two, be, and the same is hereby, extended for the period of and if not reone year from June eighth, eighteen hundred and seventy-four, at the deemed to be sold. expiration of which time the Commissioner of Internal Revenue shall Stat. L., 330). proceed to sell the lands as provided by section four of said act. [Feb. ruary 8, 1875.]
1872, ch. 337 (17
1874, June 23,
AN ACT TO AMEND SECTION TWO THOUSAND THREE HUNDRED AND TWENTY-FOUR OF
Moneys expended on tunnels for mining purposes to be deemed expended on lode.
Feb. 11, 1875. 18 Stat. L., 315.
Be it enacted, &c., (1) That section two thousand three hundred and twenty-four of the revised statutes, be, and the same is hereby, amended ed on tunnels for mining purposes so that where a person or company has or may run a tunnel for the pur- to be deemed exposes of developing a lode or lodes, owned by said person or company, pended on lode. the money so expended in said tunnel shall be taken and considered as R. S., § 2324. expended on said lode or lodes, whether located prior to or since the passage of said act; and such person or company shall not be required to perform work on the surface of said lode or lodes in order to hold the same as required by said act. [February 11, 1875.]
NOTE.-(1) This act is incorporated in the second edition of the Revised Statutes at the end of § 2324.
AN ACT TO FACILITATE THE DISPOSITION OF CASES IN THE SUPREME COURT OF THE
[SECTION 1], That the circuit courts of the United States, in deciding causes of admiralty and maritime jurisdiction on the instance-side of the court, shall find the facts and the conclusions of law upon which it renders its judgments or decrees, and shall state the facts and conclusions of law separately.
Feb. 16, 1875.
18 Stat. L., 315.
In admiralty cases court to find facts and law separately.
R. S., § 631. 14 Blatch., 226, And in finding the facts, as before provided, said court may, upon the 274; 102 U. S., 218; 98 U. S., 440. consent of the parties who shall have appeared and put any matter of Jury may try isfact in issue, and subject to such general rules in the premises as shall sues of fact by conbe made and provided from time to time, impanel a jury of not less than sent of parties. five and not more than twelve persons, to whom shall be submitted the issues of fact in such cause, under the direction of the court, as in cases at common law.
And the finding of such jury, unless set aside for lawful cause, shall be entered of record, and stand as the finding of the court, upon which judgment shall be entered according to law.
The review of the judgments and decrees entered upon such findings Review by Suby the Supreme Court, upon appeal, shall be limited to a determination preme Court on of the questions of law arising upon the record, and to such rulings of such findings. R. S., § 693. the circuit court, excepted to at the time, as may be presented by a bill of exceptions, prepared as in actions at law.
In patent cases, circuit court may submit questions of fact to jury. R. S., 629, par.
101 U. S., 247.
SEC. 2. That said courts, when sitting in equity for the trial of patent causes, may impanel a jury of not less than five and not more than twelve persons, subject to such general rules in the premises as may, from time to time, be made by the Supreme Court, and submit to them such questions of fact arising in such cause as such circuit court shall deem expedient;
And the verdict of such jury shall be treated and proceeded upon in the same manner and with the same effect as in the case of issues sent from chancery to a court of law and returned with such findings. Supreme Court SEC. 3. That whenever, by the laws now in force, it is required that not to review cer- the matter in dispute shall exceed the sum or value of two thousand cuit court unless dollars, exclusive of costs, in order that the judgments and decrees of matter in dispute the circuit courts of the United States may be re-examined in the Suexceeds $5,000. preme Court, such judgments and decrees hereafter rendered shall not R. S., §§ 691,692. be re-examined in the Supreme Court unless the matter in dispute shall 1875, March 1, exceed the sum or value of five thousand dollars, exclusive of costs.
tain cases from cir
ch. 114, § 5.
100 U. S., 6, 147, When act takes effect.
158, 444. 101 U. S., 231.
SEC. 4. That this act shall take effect on the first day of May, eighteen hundred and seventy-five. [February 16, 1875.]
Feb. 18, 1875.
18 Stat. L., 316.
AN ACT TO CORRECT ERRORS AND TO SUPPLY OMISSIONS IN THE REVISED STATUTES
OF THE UNITED STATES.(1)
Errors, &c., of Revised Statutes (first edition)
1. R. S., § 65. Secretary of Senate and Clerk of
2. R. S., § 67. Opening of proposals and accept-
3. R. S., § 74. Mileage for serving process by offi.
4. R. S., § 79. Laws not to be published in news
5. R. S., § 239. Accounts of assessors.
6. R. S., 284. Paymaster substituted for purser.
8. R. S., § 300 B. - for subsistence stores.
9. -extended to Tennessee and part of West
10. R. S., 330. Comptroller of Currency, seal of.
12. R. S., 453. As to duties of Commissioner
13. R. S., § 541. Judicial districts in New York.
19. R. S., § 735. Condemnation of insurrectionary
20. R. S., 846. Extraordinary expenses of minis
22. R. S., § 1011. Verbal error corrected.
24. R. S., § 1342. Articles of War 38, 82, amended.
26. R. S., 2146. Crimes in Indian country.
28. R. S., 2504. Duty on window glass.
30. R. S., 2531. of Newport.
31. R. S., 2711. Surveyor of customs at Pacific
37. R. S.,
38. R. S.,
39. R. S.,
40. R. S.,
41. R. S..
3881. Lists of taxable property. 3238. Special taxes; stamps. 3244.
- by rectifiers. 3299. Distilled spirits.
3417. Taxes on State banks.
42. R. S., 3422. Penalty for omission to fix stamp to instrument may be remedied.
43. R. S., § 3561. Bond and oath of assay officer. 44. R. S., 3689. National Home for Volunteer Soldiers.
45. R. S., § 3798. Report of Bureau of Statistics.
48. R. S., 3994. Separating letter-mail.
51. R. S., § 4289. Limitation of liabilities of own.
52. R. S., § 4347. Transportation of goods in foreign vessels.
53. R. S., 4360. Correcting clerical error.
54. R. S.,
5054. Record of appointment of assignee in bankruptcy, when evidence. 5124. Correcting clerical error. 5129. Same.
57. R. S.,
59. R. S., 5183. National banks not to issue post
NOTE.-(1) All the changes made by this act have been incorporated into the second edition of the
See Wright's and Luddington's cases, 15 C. Cls., 80, 453.
Be it enacted, &c.
[SECTION 1], That for the purpose of correcting errors and supplying Errors, &c., of omissions in the act entitled “An act to revise and consolidate the stat- Revised Statutes utes of the United States in force on the first day of December, anno (1st edition) corDomini one thousand eight hundred and seventy-three," so as to make the same truly express such laws, the following amendments are hereby made therein:
[Par. 1.] Section sixty-five is amended by striking out the whole section and inserting the following:
"The Secretary of the Senate and Clerk of the House of Represent atives shall annually advertise, once a week for at least four weeks, in one or more of the principal papers published in the District of Columbia, for sealed proposals for supplying the Senate and House of Representatives, respectively, during the next session of Congress with the necessary stationery."
[Par. 2.] Section sixty-seven is amended by striking out the whole section and inserting the following:
"All such proposals shall be kept sealed until the day specified in such advertisement for opening the same, when the same shall be opened in the presence of at least two persons, and the contract shall be given to the lowest bidder, provided he shall give satisfactory security to perform the same, under a forfeiture not exceeding double the contract price in case of failure;
And in case the lowest bidder shall fail to enter into such contract and give such security, within a time to be fixed in such advertisement, then the contract shall be given to the next lowest bidder, who shall enter into such contract, and give such security.
And in case of failure by the person entering into such contract to perform the same, he and his sureties shall be liable for the forfeiture specified in such contract, as liquidated damages, to be sued for in the name of the United States."
[Par. 3.] Section seventy-four is struck out.
15 C. Cls., 80, 453.
Secretary of Senate and Clerk of House to advertise
for stationery; substitute for.
R. S., §§ 65, 3826. 1881, Jan. 21, ch.
Opening of proposals and awarding contracts; substitute for.
R. S., §§ 67, 3826.
Mileage for serving process by officers of Congress repealed.
R. S., § 74.
[Par. 4.] Section seventy-nine is amended by striking out, in the second line, the words "no money shall be paid from the Treasury for," published in newsand adding, at the end of the section, the words "shall cease."
[Par. 5.] Section two hundred and thirty-nine is amended by striking out, of seventh line, the words "assessors and assistant assessors." [Par. 6]. Section two hundred and eighty-four is amended by striking out, in the fourth line, the word "purser", and inserting "paymaster." [Par. 7.] Chapter four of title seven is amended by adding, after section three hundred, the following sections:
R. S., § 239. stituted for purser. Paymaster sub
R. S., § 284. Claims of loyal citizens in States
not in rebellion for
SEC. 300. A. "All claims of loyal citizens in States not in rebellion, for quartermaster's stores actually furnished to the Army of the United quartermaster's States, and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving such receipt, may be submitted to the Quartermaster-General of the United States, accompanied with such proofs as each claimant can present of the facts in his case;
And it shall be the duty of the Quartermaster-General to cause such claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have been actually received or taken 1879, March 3, for the use of, and used by the Army, then to report each case to the ch.287, §§ 2, 3. 15 C. Cls., 453. Third Auditor of the Treasury, with a recommendation for settlement. [Par. 8.] SEC. 300. B. All claims of loyal citizens in States not in rebellion for subsistence actually furnished to the Army and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving such receipt, may be submitted to the Commissary-General of Subsistence, accompanied by such proof as each claimant may have to offer;
NOTE-All the amendments made by this act, chap. 80, are incorporated in the second edition of the
- for subsistence
R. S., § 300, B. 1864, ch. 240 (13 Stat. L., 381).
1874, June 16, ch. 285, § 2.
1878, April 30, ch. 77.
1879, March 3,
ch. 2, 3.
And it shall be the duty of the Commissary-General of Subsistence to cause each claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have actually been 15 Opin. Att'y- received, or taken for the use of, and used by the Army, then to report Gen, 35. each case for payment to the Third Auditor of the Treasury with a recommendation for settlement.
15 C. Cls., 453.
[Par. 9.] The provisions of the above two sections shall extend to the tended to Tennes- State of Tennessee, and to the counties of Berkeley and Jefferson in the see and part of West Virginia, but State of West Virginia.
claims for occu
pancy of real estate
Comptroller of Currency-seal of. R. S., § 330.
- report of.
R. S., § 333.
As to duties of
But the provisions of the above two sections shall not authorize the payment of claims for the occupation of, or injury to, real estate in any State declared in insurrection during the rebellion."
[Par 10.] Section three hundred and thirty is amended by adding thereto the following: "A description of the seal, with an impression thereof, and a certificate of approval by the Secretary of the Treasury, shall be filed in the Office of the Secretary of State."
[Par. 11.] Section three hundred and thirty-three is amended by inserting, after the word "Congress", in the second line, the words "at the commencement of its session."
[Par. 12.] Section four hundred and fifty-three is amended by striking Commissioner of out in the fifth line the word "agents", and inserting the word "grants".
General Land Of
fice. R. S., § 453. Judicial districts
in New York.
R. S, § 541.
[Par. 13.] Section five hundred and forty-one is amended by inserting, in the fourth line, after the word "north", the words "and west." [Par. 14.] Section five hundred and sixty-three is amended by adding jurisdiction in to paragraph eight the following words: "And shall have original and prize cases. exclusive cognizance of all prizes brought into the United States, exR. S., § 563, pars. cept as provided in paragraph six of section six hundred and twenty
District court in
R. S., § 629, par. 11.
Also, by striking out of line two, of the ninth paragraph, the words "seventy-six", and inserting the word "eight."
[Par. 15.] Section five hundred and ninety is amended by striking out, in the first line, the word "circuit", and inserting the word "district."
[Par. 16.] Section six hundred and twenty-nine is amended by striking out, in the first line of paragraph eleven, the words "or against". [Par. 17.] Section seven hundred and nine is amended by striking out courts reviewed by all after the words "United States," in sixteenth line, to the end of the Supreme Court.
R. S., § 709.
Suits against for
eign ministers, &c. R. S., § 711. Condemnation of
Also, by striking out the word "re-affirm," in the first line of the second paragraph.
[Par. 18.] Section seven hundred and eleven is amended by striking out the eighth paragraph.
[Par. 19.] Section seven hundred and thirty-five is amended by strikinsurrectionary ing out of the second line the words "as prize".
terial officers in ex-
Where writ of
error may be superseded, execution not to issue for ten days. R. S., § 1007.
[Par. 20.] Section eight hundred and forty-six is amended by adding thereto as follows:
"That where the ministerial officers of the United States have or shall incur extraordinary expense in executing the laws thereof, the payment of which is not specifically provided for, the President of the United States is authorized to allow the payment thereof under the special taxation of the district or circuit court of the district in which the said services have been or shall be rendered, to be paid from the appropriation for defraying the expenses of the judiciary."
[Par. 21.] Section one thousand and seven is amended by striking out, in the last line, the words, "the said term of sixty", and inserting the word "ten".
NOTE. All the amendments made by this act, ch. 80, have been incorporated in the second edition of the Revised Statutes. in their proper places. See Wright's and Ludington's cases, 15 C. Cls., 80, 453.