Spirits of Turpentine, Paper screens or fire Squills, Starch, boards, Paper sheathings, Pearl or hulled barley, Pitch, Planks, Powder, Fulminating Staves, Stearine Candles, Glaziers' diamonds, SCHEDULE Acid, sulphuric Annatto, Rancon or Or- Charts, Do Lac, Tallow Candles, Tanning articles not in a ica, crude state, Tapers spermaceti, Tapioca, Tar, Tartar, Cream of Tartaric acid, Tiles, roofing and paving Do Stearine, Thibet or other goat hair or manufactures of, Thread, laces and insertings, Timber, hewed or saw- Engraving plates, Spelter or tutenegue, Steel in bars, cast or shear, German, Tin, Terne plates, plates or sheets, plates galvanized, not otherwise provided for, Tow of hemp or flax, Zinc, spelter, or tutenegue, in sheets. F....(10 Per Cent.) Chronometers, box or not set, Diamonds, or imitations of, not set, Furs, hatters', dressed or undressed, not on the skin, Gems, or imitations of, not set, Glass, compositions of, not set, Gold beaters' skins, Gum, Arabic, Senegal, Tragacanth, Barbary, East India, Jedda, substitute or burnt starch, Hair of all kinds, uncleaned and unmanufactured, Hatters' furs, dressed or undressed, not on the skin, Do undressed on the skin, Hempseed, Illustrated newspapers, bound or unbound, India rubber, in bottles, slabs, or sheets, unmanufactured, Indigo, Jedda gum, Kelp, Lemon juice, ed or used in building Engravings, bound or Lime, wharves, Turpentine, spirits of Turtle, Green unbound. Flaxseed, Fuller's earth, Pumpkins, Putty, Type metal, Lime juice, Magazines, Maps, Furs, undressed when Marrow and all other grease, and soap stock Saltpetre, refined or par- Vegetables used exclu SCHEDULE (Paste, compositions of, Terra-japonica, tured, Palm oil, Pamphlets, not set, Pastel or woad, Pearls, not set, Periodicals, Plates, engraving SCHEDULE Tragacanth, G....(5 Per Cent.) Alcornoque, Chalk, not otherwise tures of Copper in pigs and bars, and when old and only fit to be remanufactured, wrought Dyeing berries, nuts and Lac dye and lac spirits, Mohair cloth, manufac- Antiquities,collections of Cabinets of coins, sions imported in Amer- Nitrate potash, crude Saltpetre, crude vided for, copper, Zinc, spelter or tutenegue, unmanufactured, not otherwise provided for. H....(Free.) other improvements in the arts not being capable of fitting for use, Natural history speci mens, Oakum, Oil, spermaceti, whale, Plants and roots not oth- of natural) Do copper in sheets 48 inc. long by 14 wide, and weighing from 14 to 34 oz. to the square foot, Sheathing metal, Silver, Specimens history, Do mineralogy, Do botany, Statuary, the productions of American artists residing abroad, Tools of trade, occupation, or employment, for use, not in a manufacturing establishment, or for sale, of persons arriving in the U. S. Tea, [See Act, Schedule, H. Trees, shrubs, bulbs, of, Trees, specimens [See Act, Schedule H. Whalebone, the produce of American fisheries, Wearing apparel, in actual use, not for merchandise or sale. THE SUB-TREASURY LAW. AN ACT (TO PROVIDE FOR THE BETTER ORGANIZATION OF THE TREASURY, AND FOR THE COLLECTION, SAFE-KEEPING, TRANSFER AND DISBURSEMENT OF Whereas, by the fourth section of the act, entitled vaults and safes, respectively, and of all the public "An Act to establish the Treasury Department," moneys deposited within the same, and shall perapproved September second, seventeen hundred form all the duties required to be performed by, and eighty-nine, it was provided that it should be them, in reference to the receipt, safe-keeping, the duty of the Treasurer to receive and keep the transfer and disbursement of all such moneys, acmoneys of the United States, and to disburse the cording to the provisions of this act. same upon warrants drawn by the Secretary of the 24. And be it farther enacted, That the offices, Treasury, countersigned by the Controller, and re- with suitable and convenient rooms, which were corded by the Register, and not otherwise; and directed to be erected, prepared and provided for whereas, it is found necessary to make farther the use of Receivers General of Public Money, at provisions to enable the Treasurer the better to the expense of the United States, at the City of carry into effect the intent of the said section in re- Charleston, in the State of South Carolina, and at lation to the receiving and disbursing the moneys the City of St. Louis, in the State of Missouri, unof the United States: Thereforeder the act entitled "An act to provide for the col Be it enacted by the Senate and House of Represen-lection, safe-keeping, transfer and disbursement of tatives of the United States of America, in Congress the public revenue," approved July fourth, eighteen assembled, That the rooms prepared and provided hundred and forty, shall be for the use of the Assistin the new Treasury Building at the seat of Govern- ant Treasurers hereinafter directed to be appointed ment for the use of the Treasurer of the United at the places above named; as shall be also the States, his assistants and clerks, and occupied by fire-proof vaults and safes erected within the said them, and also the fire-proof vaults and safes offices and rooms, for the keeping of the public erected in said rooms for the keeping of the public money collected and deposited at those points, remoneys in the possession and under the immediate spectively; and also suitable apartments, with firecontrol of said Treasurer, and such other apart-proof vaults and safes, for the keeping of the public ments as are provided for in this act, as places of money collected and deposited at Detroit, shall be deposit of the public money, are hereby constituted fitted up in the building belonging to the United and declared to be the Treasury of the United States, in that City, for the use of the Assistant States. And all the moneys paid into the same Treasurer hereinafter directed there to be appointshall be subject to the draft of the Treasurer, ed; and the said Assistant Treasurers, from time to drawn agreeably to appropriations made by law. time appointed at those places, shall have the cus22. And be it farther enacted, That the Mint of the tody and care of the said offices, vaults and safes, United States, in the City of Philadelphia, in the erected, prepared and provided as aforesaid, and State of Pennsylvania, and the Branch Mint in the of all the public moneys deposited within the same, City of New-Orleans, in the State of Louisiana, and and shall perform all the duties required to be perthe vaults and safes thereof, respectively, shall formed by them, in reference to the receipt, safebe places of deposit and safe-keeping of the public keeping, transfer and disbursement of all such momoneys at those points respectively; and the Treas-neys, according to the provisions hereinafter conurer of the said Mint and Branch Mint, respect-tained. ively, for the time being, shall be Assistant Treas- 25. And be it farther enacted, That the President urers under the provisions of this act, and shall shall nominate, and, by and with the advice and have the custody and care of all public moneys de- consent of the Senate, appoint four officers to be posited within the same, and shall perform all the denominated Assistant Treasurers of the United duties required to be performed by them, in refer- States, which said officers shall hold their respectence to the receipt, safe-keeping, transfer and dis-ive offices for the term of four years, unless sooner bursements of all such moneys, according to the removed therefrom; one of which shall be located provisions hereinafter contained. at the City of New-York, in the State of New-York; 33. And be it farther enacted, That the rooms one other of which shall be located at the City of which were directed to be prepared and provided Boston, in the State of Massachusetts; one other of within the Custom-Houses in the City of New York, which shall be located at the City of Charleston, in in the State of New-York, and in the City of Bos- the State of South Carolina; and one other at St. ton, in the State of Massachusetts, for the use of Louis, in the State of Missouri.-And all of which Receivers General of Public Moneys, under the said officers shall give bonds to the United States, provisions of the act entitled "An Act to provide with sureties, according to the provisions hereinfor the collection, safe-keeping, transfer and dis- after contained, for the faithful discharge of the dubursement of the public revenue," approved July ties of their respective offices. (fourth, eighteen hundred and forty, shall be for the 26. And be it farther enacted, That the Treasurer use of the Assistant Treasurers hereinafter directed of the United States, the Treasurer of the Mint of to be appointed at those places respectively; as the United States, the Treasurers and those acting shall also be the fire-proof vaults and safes pre-as such of the various Branch Mints, all Collectors pared and provided within said rooms for the keep of the Customs, all Surveyors of the Customs acting of the public moneys collected and deposited ing also as Collectors, all Assistant Treasurers, all with them, respectively; and the Assistant Treas-Receivers of Public Moneys at the several Land urers, from time to time appointed at those points, Offices, all Postmasters, and all public officers of shall have the custody and care of the said rooms, whatsoever character, be, and they are hereby, re quired to keep safely, without loaning, using, de-week, and as much more frequently, in all cases, positing in banks, or exchanging for other funds as they, in their discretion, may think proper. than as allowed by this act, all the public money 10. And be it farther enacted, That it shall be collected by them, or otherwise, at any time placed lawful for the Secretary of the Treasury to transfer Sin their possession and custody, till the same is or- the moneys in the hands of any depositary hereby dered, by the proper department or officer of the constituted to the Treasury of the United States, to Government, to be transferred or paid out; and be there safely kept, to the credit of the Treasurer when such orders for transfer or payment are re- of the United States, according to the provisions of ceived, faithfully and promptly to make the same as this act; and, also to transfer moneys in the hands) directed, and to do and perform all other duties, as of any one depositary constituted by this act to and fiscal agents of the Government, which may be im- other depositary constituted by the same, at his disposed by this or any other acts of Congress, or by cretion, and as the safety of the public moneys and Sany regulation of the Treasury Department made the convenience of the public service shall seem to Sin conformity to law; and, also, to do and perform him to require; which authority to transfer the mo all acts and duties required by law, or by direction neys belonging to the Post-office Department is also of any of the Executive Departments of the Gov- hereby conferred upon the Postmaster-General, so ernment, as agents for paying pensions, or for far as its exercise by him may be consistent with making any other disbursements which either of the provisions of existing laws, and every deposithe heads of those departments may be required by tary constituted by this act shall keep his account Slaw to make, and which are of a character to be of the money paid to, or deposited with him, bemade by the depositaries hereby constituted, con- longing to the Post-office Department, separate (sistently with the other official duties imposed upon and distinct from the account kept by him of other) public moneys so paid or deposited. And for the) 37. And be it farther enacted, That the Treasurer of purpose of payments on the public account, it shall the United States, the Treasurer of the Mint of the be lawful for the Treasurer of the United States to United States, the Treasurer at the Branch Mint at draw upon any of the said depositaries, as he may New-Orleans, and the Assistant Treasurers herein- think most conducive to the public interests, or to before directed to be appointed, shall respectively the convenience of the public creditors, or both. give bonds to the United States faithfully to dis- And each depositary so drawn upon shall make re(charge the duties of their respective offices accord- turns to the Treasury and Post-office departments) ing to law, and for such amounts as shall be direct- of all moneys received and paid by him at such) ed by the Secretary of the Treasury, with sureties times and in such form as shall be directed by the to the satisfaction of the Solicitor of the Treasury; Secretary of the Treasury or the Postmaster-Genand shall, from time to time, renew, strengthen eral. them. Sand increase their official bonds, as the Secretary. 12. And be it farther enacted, That the Secretary of the Treasury may direct; any law in reference of the Treasury shall be, and is hereby authorized) Sto any of the official bonds of any of the said officers to cause examinations to be made of the books, ac(to the contrary notwithstanding. counts and money on hand, of the several deposi-) 28. And be it farther enacted, That it shall be the taries constituted by this act; and for that purpose duty of the Secretary of the Treasury, at as early a to appoint special agents, as occasion may require, day as possible after the passage of this act, to re- with such compensation, not exceeding six dollars quire from the several depositaries hereby consti- per day, and traveling expenses, as he may think Stuted, and whose official bonds are not hereinbe- reasonable, to be fixed and declared at the time of Sfore provided for, to execute bonds, new and suit- each appointment. The agents selected to make) able in their terms, to meet the new and increased these examinations shall be instructed to examine) duties imposed upon them, respectively, by this act, as well the books, accounts and returns of the offi and with sureties and in sums such as shall seem rea-cer, as the money on hand and the manner of its sonable and safe to the Solicitor of the Treasury; being kept, to the end that uniformity and accuracy and from time to time require such bonds to be re- in the accounts, as well as safety to the public monewed, and increased in amount, and strengthened neys, may be secured thereby, by new sureties to meet any increasing responsi- 13. And be it farther enacted, That in addition to Sbility which may grow out of accumulations of mo- the examination provided for in the last preceding) ney in the hands of the depositary, or out of any section, and as a farther guard over the public moother duty or responsibility arising under this orneys, it shall be the duty of each Naval Officer and any other law of Congress. Surveyor, as a check upon the Assistant Treasurer,( 9. And be it farther enacted, That all Collectors or the Collector of the Customs, of their respective and Receivers of Public Money, of every character districts; of each Register of a Land Office, as a and description, within the District of Columhia, check upon the receiver of his Land Office; and of shall, as frequently as they may be directed by the the Director and Superintendent of each Mint and) Secretary of the Treasury, or the Postmaster-Gen- Branch Mint, when separate offices, as a check) eral so to do, pay over to the Treasurer of the upon the Treasurers, respectively, of said Mints, United States, at the Treasury, all public moneys or the persons acting as such, at the close of each collected by them, or in their hands; that all such quarter of the year, and as much more frequently Collectors and Receivers of Public Moneys within as they shall be directed by the Secretary of the the Cities of Philadelphia and New-Orleans shall, Treasury to do so, to examine the books, accounts, upon the same direction, pay over to the Treasur- returns and money on hand of the Assistant Trea-) Sers of the Mints in their respective cities, at the surers, Collectors, receivers of Land Offices, Treasaid Mints, all public moneys collected by them, or surers of the Mint, and each Branch Mint, and perin their hands, and that all such Collectors and Re-sons acting as such; and to make a full, accurate ceivers of the Public Moneys within the Cities of and faithful return to the Treasury Department of New-York, Boston, Charleston and St. Louis, shall their condition. upon the same direction, pay over to the Assistant 14. And be it farther enacted, That the said offiTreasurers in their respective cities, at their offices, cers, respectively, whose duty it is made, by this) respectively, all the public moneys collected act, to receive, keep and disburse the public mo-) by them, or in their hands, to be safely kept neys, as the fiscal agents of the Government, may) by the said respective depositaries until other- be allowed any necessary additional expenses for wise disposed of according to law; and it shall clerks, fire-proof chests or vaults, or other necesbe the duty of the said Secretary and Post-sary expenses of safe-keeping, transferring and dismaster-General, respectively, to direct such pay- bursing said moneys, all such expenses of every ments by the said Collectors and Receivers at all character to be first expressly authorized by the the said places, at least as often as once in each Secretary of the Treasury, whose directions upon all the above subjects, by way of regulation and sentenced to imprisonment for a term of not less otherwise, so far as authorized by law, are to be than six months, nor more than ten years, and to a strictly followed by all the said officers: Provided, fine equal to the amount of the money embezzled. That the whole number of clerks to be appointed 18. And be it farther enacted, That until the by virtue of this section of this act shall not exceed rooms, offices, vaults and safes, directed by the sixteen, and that the aggregate compensations of first four sections of this act to be constructed and the whole number shall not exceed sixteen thou-prepared for the use of the Treasurer of the United sand dollars, nor shall the compensation of anyone States, the Treasurers of the Mints at Philadelphia clerk so appointed exceed one thousand dollars per and New-Orleans, and the Assistant Treasurers at New-York, Boston, Charleston, Detroit and St. 15. And be it farther enacted, That the Secretary Louis, can be constructed and prepared for use, it of the Treasury may, at his discretion, transfer the shall be the duty of the Secretary of the Treasury balances remaining with any of the present depo- to procure suitable rooms for offices for those sitaries, to any other of the present depositaries, as officers at their respective locations, and to conhe may deem the safety of the public money or the tract for such use of vaults and safes as may be public convenience may require: Provided, That no- required for the safe keeping of the public moneys thing in this act shall be so construed as to authorize in the charge and custody of those officers, rethe Secretary of the Treasury to transfer the balances spectively; the expenses to be paid by the United remaining with any of the present depositaries, to States. annum. the depositaries constituted by this act, before the And whereas, by the thirtieth section of the act first day of January next. And provided, That, for entitled "An act to regulate the collection of duties the purpose of payments on public account, out of imposed by law on the tonnage of ships or vessels, balances remaining with the present depositaries, and on goods, wares and merchandises imported it shall be lawful for the Treasurer of the United into the United States," and approved July thirtyStates to draw upon any of the said depositaries one, seventeen hundred and eighty-nine, it was proas he may thiuk most conducive to the public inter- vided that all fees and dues collected by virtue of) est, or to the convenience of the public creditors, that act should be received in gold and silver coin or both. only; and whereas, also. by the fifth section of the 316. And be it farther enacted, That all Marshals, act approved May 10, 1800, entitled "An act to District Attorneys, and others having public amend the act entitled An act providing for the money to pay to the United States, and all paten- the sale of the lands of the United States in the tertees wishing to make payment for patents to be ritory North-west of the Ohio, and above the issued, may pay all such moneys to the Treasurer mouth of the Kentucky river,'" it was provided) of the United States, to the Treasurer of either of that payment for the said shall be made by all purthe Mints in Philadelphia or New-Orleans, to chasers in specie or in evidences of the public either of the other Assistant Treasurers, or to such debt; and whereas experience has proved that said other depositary constituted by this act as shall be provisions ought to be revived and enforced, acdesignated by the Secretary of the Treasury in cording to the true and wise intent of the Constituother parts of the United States to receive such tion of the United States payments, and give receipts or certificates of depo- 19. And be it farther enacted, That on the first) sit therefor. day of January, in the year 1847, and thereafter, all 17. And be it farther enacted, That all officers duties, taxes, sales of public lands, debts and sums and other persons charged by this or any other act of money accruing or becoming due to the United with the safe-keeping, transfer and disbursement States, and also all sums due for postages, or otherof the public moneys, other than those connected wise, to the General Post-office Department, shall with the Post-office Department, are hereby re- be paid in gold and silver coin only. quired to keep an accurate entry of each sum re- 220. And be it farther enacted, That on the first) ceived, and of each payment or transfer, and that if day of April, 1847, and thereafter, every officer or any one of the said officers, or of those connected agent engaged in making disbursements on acwith the Post-office Department, shall convert to count of the United States, or of the General Posthis own use, in any way whatever, or shall use, by office, shall make all payments in gold and silver way of investment in any kind of property or mer- coin only; and any receiving or disbursing officer chandise, or shall loan, with or without interest, or or agent who shall neglect, evade or violate the shall deposit in any bank, or shall exchange for provisions of this and the last preceding section of other funds, except as allowed by this act, any por- this act, shall, by the Secretary of the Treasury, be tion of the public moneys intrusted to him for safe- immediately reported to the President of the keeping, disbursement, transfer or for any other United States, with the facts of such neglect, evapurpose, every such act shall be deemed and ad- sion or violation; and also to Congress, if in sesjudged to be an embezzlement of so much of the sion; and if not in session, at the commencement said moneys as shall be thus taken, converted, in- of its session next after the violation takes place. vested, used, loaned, deposited or exchanged, 21. And be it farther enacted, That no exchange which is hereby declared to be a felony; and any of funds shall be made by any disbursing officers failure to pay over, or to produce the public mo- or agent of the Government, of any grade or deneys intrusted to such person shall be held and nomination whatsoever, or connected with any taken to be prima facie evidence of such embez-branch of the public service, other than an exzlement; and if any officer charged with the dis- change for gold and silver; and every such disbursement of public moneys shall accept or receive, bursing officer, when the means for his disburseor transmit to the Treasury Department, to be al- ments are furnished to him in gold and silver, shall lowed in his favor, any receipt or voucher from a make his payments in the money so furnished; or creditor of the United States, without having paid when those means are furnished to him in drafts, to such creditor in such funds as the said officer shall cause those drafts to be presented at their (may have received for disbursement, or such other place of payment, and properly paid according to funds as he may be authorized by this act to take in the law; and shall make hispayments in the money exchange, the fall amount specified in such receipt so received for the drafts furnished, unless in such or voucher, every such act shall be deemed to be a case he can exchange the means in his hands for conversion by such officer to his own use of the gold and silver at par. And it shall be, and is amount specified in such receipt or voucher; and hereby made the duty of the head of the proper any officer or agent of the United States, and all department immediately to suspend from duty any persons advising or participating in such act, disbursing officer who shall violate the provisions being convicted thereof, before any Court of the of this section, and forthwith to report the name of United States, of competent jurisdiction, shall be the officer or agent to the President, with the fact |