Gambar halaman

1878, June 11, ch. and return, and shall in addition receive five dollars per day for expenses 181, § 1. during each day of his service at West Point.

Band; of what to consist.

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SEC. 2. That the Military Academy band shall consist of one teacher of music, who shall be leader of the band, for the fiscal year ending R. S., § 1111, June thirtieth, eighteen hundred and seventy-eight, and may be a civil1875, March 3, ian, and of twenty-four enlisted musicians of the band.


ch. 131, § 9.

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pay of

SEC. 3. That the teacher of music shall receive ninety dollars per R. S., § 1111, month, one ration, and the allowance of fuel of a second lieutenant of the Army;


1875, March 3, ch. 131, § 9.

And that of the enlisted musicians of the band six shall each be paid thirty-four dollars per month;

Six shall each be paid twenty dollars per month;

And the remaining twelve shall each be paid seventeen dollars per month;

And that the enlisted musicians of the band shall have the benefits as to pay arising from re-enlistments and length of service applicable to other enlisted men of the Army. [March 3, 1877.]

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Be it enacted, &c.

Cadet-midshipmen's pay while at sea.

That cadet-midshipmen, during such period of their course of instruction as they shall be at sea in other than practice ships, shall each receive as annual pay not exceeding nine hundred and fifty dollars.

[March 3, 1877.]

March 3, 1877. 19 Stat. L., 392.



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Quantity of land [SECTION 1], That the existence or incorporation of any town upon excluded from pre- the public lands of the United States shall not be held to exclude from emption for town- pre-emption or homestead entry a greater quantity than twenty-five R. S., §§ 2380- hundred and sixty acres of land, or the maximum area which may be entered as a town-site under existing laws, unless the entire tract claimed or incorporated as such town-site shall, including and in excess of the area above specified, be actually settled upon, inhabited, improved, and used for business and municipal purposes.



Certain entries SEC. 2. That where entries have been heretofore allowed upon lands in town-sites con- afterward ascertained to have been embraced in the corporate limits of any town, but which entries are or shall be shown, to the satisfaction of the Commissioner of the General Land-Office, to include only vacant unoccupied lands of the United States, not settled upon or used for municipal purposes, nor devoted to any public use of such town, said entries, if

regular in all respects, are hereby confirmed and may be carried into patent:

Restricted rights


R. S., § 2389.
Where town-site

Provided, That this confirmation shall not operate to restrict the entry of any town site to a smaller area than the maximum quantity of land of entry not afwhich, by reason of present population, it may be entitled to enter under section twenty-three hundred and eighty-nine of the Revised Statutes. SEC. 3. That whenever the corporate limits of any town upon the public domain are shown or alleged to include lands in excess of the exceeds maximum; maximum area specified in section one of this act, the Commissioner of proceedings to be the General Land Office may require the authorities of such town, and it shall be lawful for them, to elect what portion of said lands, in com pact form and embracing the actual site of the municipal occupation and improvement, shall be withheld from pre-emption and homestead entry; and thereafter the residue of such lands shall be open to disposal under the homestead and pre-emption laws.

And upon default of said town authorities to make such selection within sixty days after notification by the Commissioner, he may direct testimony respecting the actual location and extent of said improvements, to be taken by the register and receiver of the district in which such town may be situated; and, upon receipt of the same, he may determine and set off the proper site according to section one of this act, and declare the remaining lands open to settlement and entry under the homestead and pre-emption laws;


secretaries of Ter

And it shall be the duty of the secretary of each of the Territories of Copies of acts inthe United States to furnish the surveyor-general of the Territory for corporating towns the use of the United States a copy duly certified of every act of the to be furnished by legislature of the Territory incorporating any city or town, the same to ritories. be forwarded by such secretary to the surveyor-general within one month from date of its approval.

tional entries. R. S., § 2389.

SEC. 4. It shall be lawful for any town which has made, or may here- Towns with less after make entry of less than the maximum quantity of land named in than maximum section twenty-three hundred and eighty-nine of the Revised Statutes to may, make addimake such additional entry, or entries, of contiguous tracts, which may be occupied for town purposes as when added to the entry or entries therefore made will not exceed twenty-five hundred and sixty acres: Provided, That such additional entry shall not together with all prior entries be in excess of the area to which the town may be entitled at date of the additional entry by virtue of its population as prescribed in said section twenty-three hundred and eighty-nine. [March 3, 1877.]




1. Bonded warehouses for grape-brandy may be established.

-control and custody of.

- regulation as to.

2. Tax to be paid on monthly return and brandy to be removed to warehouse, &c.

3. Special stamp to be affixed before brandy removed from warehouse.

4. Conditions of deposit in warehouse. Stipulations in the bond.

5. Withdrawal from warehouse for transfer or export.

Be it enacted, &c.


6. Provisions of law applicable to exportation of

7. Warehouses may be discontinued.
transfer of spirits in such case.

8. Tax on grape-brandy removed without com-
pliance with act.

9. Payment of tax not extended beyond three

10. Rules and regulations under this act.
11. Penalties for failure to comply with provis
ions of this act.

[SECTION 1], That the Commissioner of Internal Revenue shall be,

March 3, 1877.

19 Stat. L., 393.

Bonded ware

and hereby is, authorized in his discretion, and upon the execution of houses for grapesuch bonds as he may prescribe, to establish warehouses, to be known brandy may be esas special bonded warehouses, not exceeding ten in numbers in any one R. S., § 3255, collection-district, exclusively for the storage of brandy made from 3271. grapes, each of which warehouses shall be in the charge of a store

keeper, to be appointed, assigned, transferred, and paid in the same manner that storekeepers for distillery-warehouses are now appointed, assigned, transferred, and paid.

Every such warehouse shall be under the control of the collector of internal revenue of the district in which such warehouse is located, and Bonded ware- shall be in the joint custody of the storekeeper and the proprietor Louses; control and custody of. thereof and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper or other person who may be designated to act for him, as provided in the case of distillery-warehouses.

-regulations as


removed to warehouse, &c.

R. S., § 3293.

And such warehouses shall be under such further regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.

Tax to be paid SEC 2. That every distiller of brandy from grapes, upon rendering his on monthly return, monthly return of materials used and spirits produced by him, shall imand brandy to be mediately pay the tax upon such spirits, or may, after they have been properly gauged, marked, and branded, under regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, and also stamped as hereinafter provided, cause them to be removed in bond from the place of manufacture to a special bonded warehouse, under such regulations, and after making such entries, and executing and filing with the collector of the district in which such spirits were manufactured such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the [by the] Secre tary of the Treasury.

from warehouse.

Special stamp to SEC 3. That all brandy intended for deposit in a special bonded be affixed before warehouse, before being removed from the distillery, shall have affixed brandy removed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner; and for the expense attending, providing, and affixing such stamps ten cents for each stamp shall be paid the collector on making the entry for such transportation.

Conditions of de

SEC 4. That any brandy made from grapes removed in bond accordposit in warehouse. ing to law may, upon its arrival at a special bonded warehouse, be deposited therein upon making such entries, filing such bonds and other securities, and under such regulations as shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury.

Stipulations in the bond.


It shall be one of the conditions of the warehousing-bond covering such spirits that the principal named in said bond shall pay the tax on the spirits as specified in the entry, or cause the same to be paid within three years from the date of the original gauging of the same, and before withdrawal, except as hereinafter provided

SEC. 5. That any brandy made from grapes may be withdrawn once from warehouse for and no more from one special bonded warehouse for transportation to transfer or export. another special bonded warehouse; and such brandy shall, on its arR. S., § 2971, rival at the second special bonded warehouse, be immediately entered 1874, June 9, ch. therein, from which warehouse it shall be withdrawn only on payment of the tax or for immediate exportation.

3329, 3330.


1879, March 1, ch. 125, § 10.

In case the brandy withdrawn is intended for deposit in another spe cial bonded warehouse, an additional stamp, indicative of such intention, shall be affixed to each package withdrawn, as in the case of brandy withdrawn from a distillery intended to be so deposited.

And in case the brandy is intended for exportation, an engraved stamp indicative of such intention, shall be affixed to each package so removed, as in the case of spirits withdrawn from a distillery bonded warehouse for exportation, under the provisions of section thirty-three hundred and thirty, Revised Statutes: all the provisions of which section not inconsistent with this act are hereby made applicable to such withdrawals.

And all withdrawals authorized by law of grape-brandy from any special bonded warehouse shall be upon making such withdrawal entries, and under such regulations, and unless the withdrawal is upon payment of tax, upon the execution of such bonds and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.

Export bonds given under the provisions of this act shall be canceled upon the production of such certificates of landing as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treas ury, may prescribe, or upon proof of loss at sea satisfactory to the Commissioner of Internal Revenue.

And the provisions of existing law relative to an allowance of loss by casual[i]ty in a distillery bonded warehouse are hereby made applicable to brandy stored in special bonded warehouses, in accordance with the provisions of this act.


SEC. 6. That the provisions of existing law in regard to the exportation of distilled spirits are hereby extended so as to permit the exportation from special bonded warehouses of grape brandy free of tax in original cask containing not less than twenty gallons, and for the exportation of grape brandy upon which all taxes have been paid, with the privilege of drawback in quantities of not less than one hundred gallons, and in the distillers' original cask, containing not less than twenty niné gallons each.

Provisions of law applicable to exportation of grapebrandy.

R. S., § 3330.

Warehouses may

SEC. 7 That whenever, in the opinion of the Commissioner of Internal Revenue, any special bonded warehouse is unsafe or unfit for use, or the be discontinued. merchandize therein is liable to loss or great wastage, he may discontinue such warehouse, and require the merchandize therein to be transferred to such other warehouse as he may designate, and within such time as he may prescribe;

transfer of spir

And all the provisions of section thirty two hundred and seventy two of the Revised Statutes of the United States, relating to transfers of its in such case. spirits from warehouses, including those imposing penalties, are hereby made applicable to transfers from special bonded warehouses.

R. S., § 3272.

Tax on grape

ance with act.

SEC. 8. That the tax upon any brandy distilled from grapes, removed from the place where it was distilled, and in respect of which any re- brandy removed quirement of this act is not complied with, shall at any time when knowl- without compliedge of such fact is obtained by the Commissioner of Internal Revenue, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint.

But this provision shall not exclude any other remedy or proceeding provided by law.

SEC. 9. That nothing in this act shall be construed as extending the Payment of tax time in which the tax on brandy made from grapes shall be paid beyond not extended bethree years from the day on which the taxable quantity is ascertained yond three years. by the gauger;

And all brandy made from grapes, found elsewhere than in a distillery or special bonded warehouse, not having been removed therefrom according to law, and all brandy on which the tax has not been paid within three years of the date of the original gauging shall be forfeited to the United States.

R. S., § 3330.

Rules and regu

SEC 10. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may make all needful rules and lations under this regulations for carrying into effect the provisions of this act, and such act. regulations when made shall have all the force and effect of law.

SEC. 11. That in case any grape brandy removed from the distillery Penalties for for deposit in a special warehouse, shall fail to be deposited in such ware- failure to comply house within ten days thereafter, or within the time specified in any this act. with provisions of bond given on such removal, or if any grape-brandy deposited in any special warehouse shall be taken therefrom for deposit in another warehouse, or for export, or otherwise, without full compliance with the pro

visions of this act, and with the requirements of any regulations made
thereunder, and with the terms of any bond given on such removal, then
any person who shall be guilty of such failure, and any person who
shall in any manner violate any provisions of this act, or of the regula-
tions made in pursuance thereof, shall be subject, on conviction to a fine
of not less than one hundred dollars nor more than five thousand dol-
lars, and to imprisonment for not less than three months nor more than
three years, for every
such failure or violation; and the spirits as to
which such failure or violation shall take place shall be forfeited to the
United States [March 3, 1877.]

March 3, 1877.

19 Stat. L., 395.

Swamp and overflowed lands in Missouri granted to State.

R. S., § 2479.



Swamp and overflowed lands in Missouri given to State.

Be it enacted, &c., That all lands in the State of Missouri selected as swamp and overflowed lands, and regularly reported as such to the General Land Office, and now withheld from market as such, so far as the same remain vacant and unappropriated and not interfered with by any preemption, homestead, or other claim under any law of the United States, and the claim whereto has not been heretofore rejected by the Commissioner of the General Land Office, or other competent authority, be, and the same are hereby, confirmed to said State, and all title thereto vested in said State;

And it is hereby made the duty of the Secretary of the Interior to cause patents to issue for the same. [March 3, 1877.]

March 3, 1877. 19 Stat. L., 403.

Pensions allowed


AN ACT AMENDING THE PENSION-LAW SO AS TO REMOVE THE DISABILITY OF THOSE WHO, HAVING PARTICIPATED IN THE REBELLION, HAVE, SINCE ITS TERMINATION, ENLISTED IN THE ARMY OF THE UNITED STATES, AND BECOME DISABLED. Pensions allowed to disabled soldiers, &c., in certain cases, although they had engaged in rebellion. Be it enacted, &c., That the law prohibiting the payment of any money to disabled sol- on account of pensions to any person, or to the widow, children, or heirs diers, &c., in cer- of any deceased person, who, in any manner, engaged in or aided or tain cases, although they had abetted the late rebellion against the authority of the United States, engaged in rebell- shall not be construed to apply to such persons as afterward voluntarily enlisted in the Army of the United States, and who, while in such service, incurred disability from a wound or injury received or disease contracted in the line of duty. [March 3, 1877.]


R. S., § 4716.

1878, March 9, ch. 28, § 5.

March 3, 1877.

19 Stat. L., 403.


Pensions to engineers in Navy to be according to relative rank.

Pensions to en- Be it enacted, &c., That from and after the passage of this act, the gineers in Navy to pension for total disability of passed assistant engineers, assistant engibe according to neers, and cadet engineers in the naval service, respectively, shall be

relative rank.

R. S., § 4728.

the same as the pensions allowed to officers of the line in the naval service with whom they have relative rank; and that all acts or parts of acts inconsistent herewith be, and are hereby, repealed. [March 3, 1877.]

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