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SEC. 3. The general term may order two terms of the circuit court to be held at the same time, whenever, in their judgment the business court terms at therein shall require it; and they shall designate by an order of the court, the time and places of holding the same, and the justices by whom they shall, respectively, be held; and shall make all necessary orders for a division of the docket between the justices holding such term;
And petit juries shall be drawn therefor, in the same manner as is provided for in such circuit court, at least ten days before the commencement of any such sitting.
SEC. 4. The final judgment or decree of the supreme court of the Cases of $2,500 District of Columbia in any case where the matter in dispute, exclusive may be reviewed of costs, exceeds the value of twenty-five hundred dollars, may be re- of United States. by Supreme Court examined and reversed or affirmed in the supreme court of the United R. S., §§ 691States, upon writ of error or appeal in the same manner and under the 701. same regulations as are provided in cases of writs of error on judgments or appeals from decrees rendered in a circuit-court. SEC. 5. All acts or parts of acts inconsistent with the provisions of this act [act] are hereby repealed. [February 25, 1879.]
98 U.S., 398. 100 U. S., 112, 147.
AN ACT TO AUTHORIZE THE ISSUE OF CERTIFICATES OF DEPOSIT IN AID OF THE
Be it enacted, &c., That the Secretary of the Treasury is hereby authorized and directed to issue, in exchange for lawful money of the United States that may be presented for such exchange, certificates of deposit, of the denomination of ten dollars, bearing interest at the rate of four per centum per annum, and convertible at any time, with accrued interest, into the four per centum bonds described in the refunding act;
Feb. 26, 1879.
20 Stat. L., 321.
deposit of $10 each,
with interest at 4
And the money so received shall be applied only to the payment of the bonds bearing interest at a rate of not less than five per centum in the money. the mode prescribed by said act, and he is authorized to prescribe suitable rules and regulations in conformity with this act. [February 26, 1879.]
AN ACT TO AMEND SECTION TWENTY-THREE OF THE ACT APPROVED JUNE TWENTY
SECOND, EIGHTEEN HUNDRED AND SEVENTY-FOUR, ENTITLED "AN ACT TO AMEND
Salaries of naval officers at Baltimore and New - of surveyors at Portland, Baltimore, and New
Feb. 26, 1879.
20 Stat. L., 322.
Salaries of naval
Be it enacted, &c., That the twenty-third section of an act entitled "An act to amend customs-revenue laws and to repeal moieties", approved officers at Baltithe twenty-second day of June, eighteen hundred and seventy four, be, more and New Or and the same is hereby, amended, to take effect from that date, as R. S., § 2655, follows: 2656, 2689.
After the words "to the naval officers of the districts of Boston and 1874, June 22, ch. Charlestown, Massachusetts; and San Francisco, California; and Phila- 391, § 23. delphia, Pennsylvania," insert the words "and Baltimore, Maryland; and New Orleans, Louisiana";
Salaries of sur- And after the words "to the surveyors of the ports of Boston, Masveyors at Port- sachusetts, and San Francisco, California, and Philadelphia, Pennsyl land, Baltimore, and New Orleans. vania, each five thousand dollars," insert the words R. S., § 2655,
2657, 2688, 2689.
"Provided, the surveyors at Portland, Maine, and Baltimore, Maryland, shall each receive the sum of four thousand five hundred dollars, 1874, June 22, ch. and the surveyor at New Orleans, Louisiana, shall receive the sum of three thousand five hundred dollars;" [February 26, 1879.]
391, § 23.
Feb. 26, 1879. 20 Stat. L., 322.
R. S., 1290.
AN ACT TO PROMOTE A KNOWLEDGE OF STEAM-ENGINEERING AND IRON-SHIP BUILD-
Engineers in Navy may be detailed as professors 1
in colleges, &c.
- not exceeding twenty-five, &c.
Engineers in Be it enacted, &c., That for the purpose of promoting a knowledge of Navy may be de- steam-engineering and iron-ship building among the young men of the tailed as professors United States, the President may, upon the application of an established scientific school or college within the United States, detail an officer from the Engineer Corps of the Navy as professor in such school or college: Provided, That the number of officers so detailed shall not at any time exceed twenty-five, and such details shall be governed by rules to be prescribed from time to time by the President:
-not exceeding twenty-five, &c.
-may be withdrawn from detail.
And provided further, That such details may be withheld or withdrawn whenever, in the judgment of the President, the interests of the public service shall so require. [February 26, 1879.]
Feb. 26, 1879. 20 Stat. L., 323.
AN ACT TO AMEND AN ACT ENTITLED "AN ACT MAKING APPROPRIATIONS FOR SUN-
Restrictions as to binding not to apply to library of Patent Office.
Restrictions as Be it enacted, &c., That the act entitled "An act making appropriations to binding not to for sundry civil expenses of the government for the fiscal year ending Patent Office and June thirtieth, eighteen hundred and seventy-nine, and for other purState Department. poses", approved June twentieth, eighteen hundred and seventy-eight, R. S., § 3785, be, and the same is hereby, amended by adding to the clause of said act 1878, June 20, ch. relating to the binding of books for the departments of the government, after the words "Congressional Library", the following words: "nor to the Library of the Patent Office", nor to the Library of the Department of State. [February 26, 1879.]
359, § 1, par. 1.
Feb. 27, 1879. 20 Stat. L., 223.
AN ACT TO PROVIDE FOR THE SETTLEMENT OF TAX-LIEN CERTIFICATES ERRONEOUSLY
In District of Columbia, certain tax-lien certificates receivable for taxes prior to July, 1877.
In District of Be it enacted, &c., That in order to settle and pay to the holders of Columbia, certain tax-lien certifi- certain tax lien certificates purporting to have been issued pursuant to cates receivable for an act of the legislative assembly of the District of Columbia approved taxes prior to July, June twenty-fifth, eighteen hundred and seventy-three, which the Commissioners of the District of Columbia may determine to have been erro
neously issued by the late authorities of the said District against property exempt from taxation at the time the taxes were imposed, or property upon which the taxes purporting to be represented by said certificates had been paid, the Commissioners of the District be, and they are hereby, authorized to receive the same in satisfaction of any arrearages of taxes prior to July first, eighteen hundred and seventy-seven, except special improvement taxes; and immediately upon the redemption of such erroneously issued certificates, the same shall be canceled, and a proper record of such payment and cancellation be made. [February 27, 1879.]
AN ACT EXTENDING THE LIMITS OF THE PORT OF NEW YORK.
Feb. 28, 1879.
20 Stat. L., 324.
Collection district of city of New York to include part of Hudson County, New Jersey. Be it enacted, &c., That the collection-district of the port of New York shall hereafter include, in addition to the other territory embraced trict of city of New therein, all that part of the county of Hudson, in the State of New Jer- part of Hudson sey, and the waters adjacent, now within the collection-district of New- County, New Jerark, New Jersey, east of Newark Bay and the Hackensack River. [Feb- sey; ruary 28, 1879.]
R. S., § 2535, 2541.
AN ACT FOR THE RELIEF OF THE OFFICERS AND PRIVATES OF THE NEW MEXICO
March 1, 1879.
20 Stat. L., 324.
Claims of mounted volunteers of New Mexico for -to be presented within one year.
Claims of New
Be it enacted, &c., That the Court of Claims shall take jurisdiction of and adjudge the claims of officers and privates of the New Mexico Mexico volunteers Mounted Volunteers in the service of the United States during the war of the rebellion, on account of losses of horses and equipments, although the same shall not be presented within six years from the time they accrued:
Provided, That no such claim shall be considered unless the petition setting forth the same be filed within one year from the passage of this act [March 1, 1879.]
for loss of horses,
See cases of Valdez & Tapia, 16 Ct.
-to be presented within one year.
March 1, 1879.
20 Stat. L., 327.
AN ACT RELATING TO SOLDIERS WHILE IN THE CIVIL SERVICE OF THE UNITED STATES. Certain pensioners who lost their pensions by being in the civil service to have same restored. Be it enacted, &c., That all persons who, under and by virtue of the first section of the act entitled "An act supplementary to the several ers who lost their acts relating to pensions," approved March third, eighteen hundred and in the civil service sixty-five, were deprived of their pensions during any portion of the to have same retime from the third of March, eighteen hundred and sixty-five, to the stored. sixth of June, eighteen hundred and sixty-six, by reason of their being 1865, ch. 81, § 1 in the civil service of the United States, shall be paid their said pen(13 Stat. L., 499). sions, withheld by virtue of said section of the act aforesaid, for and during the said period of time from the third of March, eighteen hun. dred and sixty-five, to the sixth of June, eighteen hundred and sixtysix. [March 1, 1879.]
March 1, 1879.
20 Stat. L., 327.
AN ACT TO AMEND THE LAWS RELATING TO INTERNAL REVENUE.
1. Collector of internal revenue, his deputy or employé, issuing stamps before payment guilty of misdemeanor, &c.
2. R. S., §797. Clerks of circuit or district courts, at close of each quarter, to make report to Commissioner of Internal Revenue of money paid in suits on collectors' bonds, &c. R.S., § 3143. Collectors of internal revenue to give bonds, and, when required, to renew bonds, &c.
-bonds of, to be filed with First Comptroller. R. S., § 3144. to act as disbursing agents, &c. R. S., 3149. Who to act in absence or disability of collector.
-in case of vacancy.
- collector's bond liable for deputy acting. bond of deputy while acting available to collector's representative.
R. S., § 3163. Collectors and revenue agents to see that laws, &c., are enforced.
-to report delinquencies, &c., to Commissioner.
- Commissioner may transfer inspector, gauger, or storekeeper, &c.
R. S., 3152. Internal-revenue agents not exceeding thirty-five may be appointed. -designation and powers of.
-laws applicable to.
R. S., § 3165. Revenue officers may administer oaths, &c., authorized by regulations. R. S., 3171. Officers suffering injury in discharge of duty may have suit for damages. Sec. 12 of act of 1875, ch. 36. Deputy collectors; appointment and compensation. -collectors' salaries in lieu of commissions. -collector may revoke appointment of deputies, require bonds; action on such bonds. -deputy collector's authority and responsibility.
Sec. 13 of act of 1875, ch. 36. Collector to have certain allowances for expenses, &c. -and further allowance in certain cases. - total compensation of, limited.
- not entitled to salary unless confirmed by Senate.
ASSESSMENT AND COLLECTION.
3. R. S., § 3173. Annual returns of persons liable
when may be made by deputy collector. -in case of absence of person, deputy collector to leave notice, &c.
- proceedings in case of neglect to make returns, or of making false returns. -collector may examine persons and papers. R. S., § 3176. Penalties added to tax may be collected after tax is paid.
R. S., § 3183. Collectors, &c., not to issue receipts in lieu of stamps.
R. S., § 3186. Taxes to be lien on all property of person assessed.
R. S., § 3197. Proceedings for seizure and sale
of real estate for taxes.
-public notice and manner of sale. - purchase for United States. -adjournment of sale.
-deeds, certificaters, &c., of purchasers for United States under internal-revenue laws to be sent to Commissioner.
District attorney's fee for preparing deeds, &c. R. S., § 3203. Record of sales.
- collector to keep and transmit copy to Com. missioner.
-deputy to return statement to collector.
-to be delivered to successor.
- copy of, to be evidence.
R. S., 3208. Commissioner to have charge of real estate acquired by United States under internal revenue laws.
may sell or lease same.
- to release same on payment of debt. R. S., §3223. Tax on distilled spirits accidentally destroyed not to be remitted when fully insured.
4. R. S., § 3244. No special tax on sales of spirits, &c., by fiduciary oflicer of court, retiring, &c., partner, nor wholesale tax on sales of entire stock by retail dealer.
4. and rectifiers and dealers may purchase in such case less than twenty gallons.
R. S., § 3244. Rectifiers of less than 500 bar. rels a year to pay tax of $100.
Sec. 18 of act of 1875, ch. 36. Special taxes on retail liquor dealers.
-on wholesale dealers.
distiller not subject to dealers' tax. -retail dealers in malt liquors.
- wholesale dealers.
- brewers not subject to dealers' tax, except,
-refund of taxes paid under certain repealed
5. R. S., 3246. Special tax not payable by vintners, &c., nor by apothecaries in certain
R. S., § 3264. Survey of distillery, provisions
R. S., §§ 3276, 3286. Penalties on distiller for
- vinegar factory not to be near distillery, &c.
-not to remove vinegar, &c., with over 2 per
-examination of vinegar factories, &c.
R. S., §3287. Drawing, gauging, &c. Repealed.
R. S., § 3294. Withdrawal from warehouse on payment of tax.
R.S., § 3301. Storekeeper to keep warehouse
R. S., § 3314. Collectors to account for tax.
R. S. 3315. Stamps for restamping packages
R. S., § 3317. Rectifiers to make returns.
R. S., 3318. Rectifiers and wholesale liquor
R. S., § 3332. Distillery apparatus when seized
6. Assessment for deficient production of distillery, or on account of grain, &c., found in excess of capacity of distillery may be remitted.
Distillers of fruit exempt from such assessments, except, &c.
R. S., 3221. Tax on spirits accidentally destroyed by fire not to be collected, and, if collected, may be refunded.
7. Rectifier's bond to be given before commencing business. Repealed.
8. Rectifiers to give notice of intent to rectify. 9. Marshals may arrest and take before magistrate any persons operating illicit distilleries.
10. Condition of distiller's transportation bond for spirits withdrawn for export. Packages in bond for export may be changed. R. S., 3340. Penalty on brewers extended to failure to do any acts required.
R. S., § 3244. Drawback on silks exported.
IMPORTED-LIQUOR STAMPS, ET C
11. Imported liquors to be placed in public stores, inspected, and stamped.
- casks of, when filled on premises of wholesale dealer to have special stamps affixed.
12 Stamps, &c., on imported packages to be lefaced, &c.
- penalties on.
R.S., § 3360. Dealers in leaf-tobacco to keep certain books.
R. S., § 3362. Packages of tobacco, cigars, and snuff: how to be put up, sold, &c.
R. S., 3371. Assessment of tax on tobacco, snuff, and cigars removed without use of stamps.
R. S., § 3377. Imported scraps, cuttings, &c., of tobacco may be transferred to factory without payment of tax.
15. R. S., § 3383. Peddlers of tobacco to obtain certificate from collector, &c.; various provisions.
R. S., § 3384. Horses, wagons, hacks, &c., of those peddling unlawfully may be seized, &c. 16. R. S., § 3386. Drawback of tax paid on tobac co, snuff, and cigars, when exported.
R. S., § 3387. Bond of manufacturer of cigars not to be conditioned to employ only registered makers.
R. S., § 3389. Record of cigar-makers to be kept by collector.
Be it enacted, &c.
17. R. S, § 3426. Redemption of and refund of
R. S., § 3429. Penalties for counterfeiting or
- prima facie evidence of washing, &c.
18. R. S., § 3446. Commissioner may establish and
19. R. S., §3430. Matches, cigar-lights, medicines,
20. Alcohol for manufacturing purposes may bo
21. Gallon defined.
22. Bank-tax not to be assessed on banks ceasing
Certain deposits of savings-banks not to be
R. S., § 3408. Savings-banks exempt from cer-
23. References to second edition Revised Stat-
[SECTION 1], That any collector of internal revenue, or any deputy Collector of incollector or other employee of, or person acting for, such collector, who ternal revenue, his shall issue any stamp or stamps indicating the payment of any internal deputy or employé, issuing stamps berevenue tax, before payment in full therefor has been made to the offi- fore payment, cer or person issuing the same, shall be deemed guilty of a misdemeanor, guilty of misdeand shall be fined for each stamp thus issued an amount equal to the meanor, &c. face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office.
SEC 2. That the Revised Statutes of the United States be amended as follows, namely:
Clerks of circuit and district courts
[R. S., § 797.] That section seven hundred and ninety-seven be amended at close of cach by adding thereto the following:
quarter to make report to Commis
collectors' bonds, &c.
"He shall also, at the close of each quarter or within ten days thereafter, sioner of Internal report to the Commissioner of Internal Revenue all moneys paid into court Revenue of money on account of cases arising under the internal-revenue laws, as well as all paid in suits on moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the date of payment into court, the amount paid on account of debt, tax, or penalty, and also the amount on account of costs.
If such money, or any portion thereof, has been paid by the clerk to any internal revenue officer or other person, the report shall show to whom each of such payments was made; and if to an internal-revenue officer, it shall be accompanied by the receipt of such officer."
That section thirty one hundred and forty-three of the United States Revised Statutes be amended to read as follows:
[R. S.] "SEC. 3143. Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissione" of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the 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 Secretary of the Treasury, all public moneys which may come into his hands or possession;
R. S., § 797.
1875, Feb. 22, ch. 95, §§ 5, 6.
Collectors of internal revenue to
give bonds, and,