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Provided, Such stamps or device or instrument or means of removal or obliteration, shall entail no additional expense upon the persons required to affix or use the same.
SEC. 19. [R. S., § 3430.] That the proviso to section thirty-four hundred and thirty of the Revised Statutes is hereby amended to read as follows: medicines, per"Provided, That lucifer or friction matches, and cigar-lights, and wax- fumery, playingtapers, and all articles upon which a tax is imposed by law, as enumer- cards, &c., may be ated and mentioned in Schedule A following section thirty-four hundred removed from manufactory for export and thirty-seven of the Revised Statutes, may be removed from the without payment place of manufacture for export to a foreign country, without payment of tax. of tax, or affixing stamps thereto, under such regulations as the Commissioner of Internal Revenue may prescribe."
R. S., § 3430. R. S., Sch. A, after § 3437.
SEC. 20. (Rep.) [That under such regulations and requirements as Alcohol for manto stamps, bonds, and other security as shall be prescribed by the Com- ufacture of permissioner of Internal Revenue, any manufacturer of perfumery, medi- fumery, &c., in cines, or preparations for export, manufacturing the same in a duly con- warehouse, for exstituted manufacturing warehouse, shall be authorized to withdraw, in drawn from distilport, may be withoriginal packages from any distillery-warehouse, so much alcohol as he lery without paymay require for the said purpose, without the payment of the internal- ment of tax. revenue tax thereon.]
R. S., § 3433. For substitute, see 1880, May 28, ch.
Gallon, as used
SEC. 21. That the word "gallon", wherever used in the internal-revenue law, relating to beer, lager-beer, ale, porter, and other similar fer- in internal-revemented liquors, shall be held and taken to mean a wine-gallon, the liquid nue laws, defined. measure containing two hundred and thirty-one cubic inches. 16 Opin. Att'yBank-tax not to
SEC. 22. That whenever and after any bank has ceased to do business Gen., 361. by reason of insolvency or bankruptcy, no tax shall be assessed or col- be assessed on lected, or paid into the Treasury of the United States, on account of banks ceasing to do such bank, which shall diminish the assets thereof necessary for the full business on acpayment of all its depositors; and such tax shall be abated from such count of insolvency in certain cases; national banks as are found by the Comptroller of the Currency to be insolvent;
abatement, &c., of
R. S., §§ 3407
And the Commissioner of Internal Revenue, when the facts shall so appear to him, is authorized to remit so much of said tax against insolv- 3417, 5214. ent State and savings banks as shall be found to affect the claims of their depositors.
not to be taxed.
That in making further collections of internal-revenue taxes on bank Certain deposits deposits, no savings bank, recognized as such by the laws of its State, heretofore received and having no capital stock, shall, on account of mercantile or business by savings-banks deposits heretofore received, upon which no interest has been allowed R. S, § 3408. to the parties making such deposits, be denied the exemptions allowed 1874, June 18, ch. to savings-banks having no capital stock, and doing no other business 304. than receiving deposits to be loaned or invested for the sole benefit of the parties making such deposits, without profit or compensation to the banks, if such bank has paid the lawful tax upon the entire average amount of such business or mercantile deposits;
But nothing in this section shall be construed to extend said exemptions to deposits hereafter made, or in any way to affect the liability of such deposits to taxation.
[R. S., § 3408.] That section thirty four hundred and eight of the Revised Statutes be amended by striking out all after the thirtieth line and inserting the following:
1874, June 22, ch.
Savings banks exempt from cer
tain other taxation.
Substitute for part
R. S., § 3408. 1874, June 18, ch. 304. June 22, ch. 399.
"Associations or companies known as provident institutions, savingsbanks, savings-funds, or savings institutions doing no other business of than receiving and loaning or investing savings deposits shall be exempt from tax on so much of such deposits as they have invested in securities of the United States, and on two thousand dollars of savings deposits and nothing in excess thereof, made in the name of and belonging to any one person.
15 Blatch., 398.
That all laws and parts of laws inconsistent with the provisions of Repeal. this section, be, and the same are hereby repealed.
SEC. 23. That wherever in any of the foregoing sections of this act this to Revised the Revised Statutes are referred to, it shall be held to mean the "ediStatutes mean the tion of eighteen hundred and seventy-eight". [March 1, 1879.]
March 3, 1879. 20 Stat. L., 352.
AN ACT TO AMEND SECTION TWENTY FOUR HUNDRED AND THREE OF THE REVISED
Deposits made Be it enacted, &c., That section twenty-four hundred and three of the for public surveys Revised Statutes of the United States be, and is hereby, amended so as to go in part pay to read as follows:
ment of lands, or
certificate may be SEC. 2403. Where settlers make deposits in accordance with the proassigned and used visions of section twenty-four hundred and one, the amount so depos in payment of ited shall go in part payment for their land situated in the townships, lands.
R. S., § 2401.
1876, April 27,
the surveying of which is paid for out of such deposits; or the certifi cates issued for such deposits may be assigned by indorsement, and be received in payment for any public lands of the United States entered by settlers under the pre-emption and homestead laws of the United States, and not otherwise. [March 3, 1879.]
March 3, 1879.
20 Stat. L., 352.
AN ACT GRANTING LANDS TO THE STATE OF MINNESOTA IN LIEU OF CERTAIN LANDS
Lands granted to Minnesota in lieu of former -to be selected within three years.
Be it enacted, &c., That there be, and hereby are, granted to the State to Minnesota in of Minnesota, to be selected by the governor of said State, twenty-four lieu of former sections of land, out of any public lands of the United States not othergrants. 1857, ch. 60, § 5 wise appropriated, in lieu and instead of twenty-four sections of the (11 Stat. L., 167). land granted to said State of Minnesota by the fourth subdivision of section five of an act entitled "An act to authorize the people of the Territory of Minnesota to form a constitution and State government preparatory to their admission in the Union on an equal footing with the original States", approved February twenty-sixth, eighteen hundred and fifty-seven, and selected by said State, but which were subsequently otherwise disposed of by the United States, and to which the United States cannot make title to the said State of Minnesota :
-to be selected
Provided, That the lands herein granted shall be selected within three within three years. years, and from unoccupied lands of the United States lying within the State of Minnesota. [March 3, 1879.]
March 3, 1879.
20 Stat. L., 353.
to be furnished to
AN ACT TO AMEND THE ACT ENTITLED "AN ACT TO PROVIDE FOR FURNISHING
HUNDRED AND SEVENTY-TWO.
Trusses; when to be furnished to soldiers, petty. | — application for and purchase of; how mado.
officers, seamen, and marines.
Be it enacted, &c., That section one of the act entitled "An act to provide for furnishing trusses to disabled soldiers", approved May soldiers, petty-offi- twenty-eighth, eighteen hundred and seventy two, (1) be, and the same is hereby, amended so that said section shall read as follows:
cers, seamen, and
NOTE.-(1) The act of 1872, ch. 228 (17 Stat. L., 164), here referred to, is incorporated into the Revised
That every soldier of the Union Army, or petty-officer, seaman, or marine in the naval service, who was ruptured while in the line of duty during the late war for the suppression of the rebellion, or who shall be so ruptured thereafter in any war, shall be entitled to receive a single or double truss of such style as may be designated by the SurgeonGeneral of the United States Army as best suited for such disability; And whenever the said truss or trusses so furnished shall become useless from wear, destruction, or loss, such soldier, petty-officer, seaman, or marine shall be supplied with another truss on making a like application as provided for in section two (2) of the original act of which this is an amendment:
Provided, That such application shall not be made more than once in two years and six months;
And provided further, That sections two and three (2) of the said act of May twenty-eighth, eighteen hundred and seventy-two, shall be construed so as to apply to petty-officers, seamen, and marines of the naval service, as well as to soldiers of the Army. [March 3, 1879.]
NOTE.-(2) These two sections, here referred to, are the same as R. S., §§ 1177, 1178.
Trusses: application for and purchase of; how made.
AN ACT TO VALIDATE AND CONFIRM CERTAIN ACKNOWLEDGMENTS OF DEEDS AND
March 3, 1879.
20 Stat. L., 353.
Be it enacted, &c., That all acknowledgments of deeds and other instruments of writing under seal heretofore made in a foreign country, before edgments of deeds, &c., for District of any secretary of legation, consul, or consular officer of the United States, Columbia taken in for lands lying in the District of Columbia, are hereby validated and foreign countries confirmed, and the same, and the records of the said deeds and instru- made valid. ments, if the said deeds and instruments have been recorded, are declared to be as good and effectual, in behalf of the grantees therein named, and all persons claiming through or under them, as if the said acknowledgments and records had been respectively made and recorded under the provisions of existing laws:
Provided, That nothing in this act shall be construed [to] divest just rights already acquired in good faith by creditors of or purchasers from the grantors in such deeds or instruments. [March 3, 1879.]
AN ACT [AN ACT] TO GIVE CIRCUIT COURTS APPELLATE JURISDICTION IN CERTAIN
1. Circuit courts to have jurisdiction of writs of
Be it enacted, &c.
March 3, 1879.
20 Stat. L., 354.
Circuit courts to have jurisdiction district courts in of writs of error to criminal cases.
[SECTION 1], The circuit court for each judicial district shall have jurisdiction of writs of error in all criminal cases tried before the district court where the sentence is imprisonment or fine and imprisonment, or where, if a fine only, the fine shall exceed the sum of three hundred dollars; and in such case a respondent feeling himself aggrieved by a de- R. S., § 633. cision of a district court, may except to the opinion of the court, and tender his bill of exceptions, which, shall be settled and allowed accord- -on exceptions to ing to the truth, and signed by the judge, and it shall be a part of the be allowed by
record of the case.
In circuit courts: SEC. 2. Within one year next after the end of the term at which such writs of error; sentence shall be pronounced, and not after, the respondent may petiwhen and how presented, and when tion for a writ of error from the judgment of the district court in the to operate to stay cases named in the preceding section, which petition shall be presented proceedings.
100 U.S., 342.
-judge to require bond.
-bail in case of
to the circuit judge or circuit justice in term or vacation, who, on consideration of the importance and difficulty of the questions presented in the record, may allow such writ of error, and may order that such writ shall operate as a stay of proceedings under the sentence; but the allowance of such writ shall not so operate without such order.
The judge or justice allowing such writ of error shall take a bond with sufficient sureties that the same shall be prosecuted to effect, and that the respondent shall abide the judgment of the circuit court thereon. And if the writ shall be allowed to operate as a stay of proceedings stay of proceed- under the sentence, bail may in like manner be taken for the appearings. ance of the respondent at the term of the circuit court to which such writ of error shall be returnable, and that he will not depart without leave of court.
- when writ of
SEC. 3. Such writ of error so allowed shall be returnable to the next error to be return- regular term of the circuit court for the district, and shall be served on the district attorney of the United States for such district.
-may be ad- The circuit court may advance all such writs of error on its docket in vanced for speedy order that speedy justice may be done.
and of reversal.
And in case of an affirmance of the judgment of the district court, case of affirmance the circuit court shall proceed to pronounce final sentence and to award execution thereon; but if such judgment shall be reversed, the circuit court may proceed with the trial of said cause de novo, or remand the same to the district court for further proceedings. [March 3, 1879.]
AN ACT TO PROVIDE FOR THE HOLDING OF TERMS OF THE DISTRICT AND CIRCUIT
March 3, 1879.
20 Stat. L., 355.
Circuit and dis
1. Circuit and district courts in Kansas to be
Be it enacted, &c.
2. Marshal and district attorney to appoint dep. uties for same.
3. Building to be provided by county or city.
[SECTION 1], That there shall be one term of the United States district courts in Kan- trict and circuit courts for the district of Kansas held in the city of Fort sas to be held at Scott in each year, the terms of said courts to be held on the second ond Monday in Monday of January from and after the passage of this act.
Fort on sec
January for trial But no cause, action, or proceeding shall be tried or considered in the of cases by consent. courts respectively herein provided for unless by consent of all the parR. S., §§ 572, 658. ties thereto, or order of the court for cause.
Marshal and dis- SEC. 2. That the clerk of the district court for the district of Kansas, trict attorney to the marshal and district attorney for said district, shall perform the appoint deputies for same. duties pertaining to their offices respectively for said courts; and said clerk and marshal shall appoint a deputy to reside and keep their offices at Fort Scott, and who shall, in the absence of their principals, do and perform all the duties appertaining to their said offices respectively. Building to be SEC. 3. That each of said courts shall be held in a building to be provided by coun- provided for that purpose by the county or city authorities without exty or city, or no courts to be held pense to the United States. there.
If no suitable building is provided without expense to the United States, then, and in that case, no court shall be held at said place. [March 3, 1879.]
AN ACT MAKING APPROPRIATIONS FOR THE SERVICE OF THE POST OFFICE DEPART-
1. Par. 1. Superintendent of Railway Mail Serv-
Members of Congress, &c., may send
Par. 5. Estimates for railway mail service.
Par. 6. Certain postal employés required to wear no uniform except a badge.
Par. 7. Postal cards, at two cents each, for foreign postal service.
3. On what trains, &c., mails shall be carried. 4. How postal cars shall be constructed.
5. Deductions of pay when railways fail to deliver mail on time. Repealed.
6. Postmaster-General may require certain data of railways.
-to report to Congress.
7. Classes of mailable matter.
19. Printed matter defined.
Be it enacted, &c. [SECTION 1.]
20. Fourth-class matter defined, and what is ex-
- rate of postage on.
Proceedings in case of non-mailable matter
- obscene books not to be delivered.
What may be written on second, third, and
23. When other writing thereon or inclosed, let-
-publishers may inclose bills and receipts.
25. Publications free to subscribers in county of
when deposited in letter-carrier offices for
26. Part-paid letters to be delivered on payment
Commissions to postmasters on special stamps
Regulations may be made for free-delivery
Penalty for failing to account for postage, or
for washing, selling, using, &c., canceled
29. Letters, &c., on official business may be sent
-except pension agents and some other offi.
New sureties for mail contracts may be re-
31. Acting postmasters during vacancy of office
to receive pay.
32. Letter-sheet envelopes.
Double postal cards and double-letter envel-
-but no royalty for patent thereon to be paid.
[Par. 1.] The Superintendent of Railway Mail Service and the Chief of Special Agents shall be paid their actual expenses while travelling on the business of the department.
March 3, 1879.
20 Stat. L., 355.
Superintendent of Railway Mail Service and Chief of Special Agents to be allowed traveling expenses. Advertisements
[Par. 2.] (1) That the Postmaster-General shall cause advertisements of all general mail-lettings of each State and Territory to be conspicuously of general mail-letposted up in each post-office in the State and Territory embraced in said ting. advertisements for at least sixty days before the time of such general 1876, July 12, ch. letting; and no other advertisement of such lettings shall be required; 1881, March 1, but this provision shall not apply to any other than general mail-lettings. ch. 96, § 1, par. 1.
1878, June 17, ch.
[Par. 3.] For preparation and publication of post-route maps, including revision of former editions, and maps, diagrams, and other informa- may be sold at tion, thirty five thousand dollars; and the Postmaster-General may au- cost, &c. thorize the publication and sale of said maps to individuals at the cost 259, § 1, par. 2. thereof; the proceeds of said sales to be applied as a further appropriation for said purpose.
Persons not pro
[Par. 4.] That nothing contained in section thirty-nine hundred and eighty-two of the Revised Statutes shall be construed as prohibiting hibited from reany person from receiving and delivering to the nearest post-office or ering mail-matter ceiving and delivpostal car mail-matter properly stamped:
at nearest office, R. S., § 3982. Members of Con
Provided further that from and after the passage of this act Senators, Representatives and Delegates in Congress, the Secretary of the Senate gress, Secretary of
NOTE. (1) This provision is repeated in the act of 1881, March 1, ch. 96 (21 Stat. L., 376).
Senate, and Clerk