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Jan. 11, 1868.

CHAP. III.-An Act to prevent Frauds in the Collection of the Tax on distilled Spirits. Be it enacted by the Senate and House of Representatives of the United Full tax to be States of America in Congress assembled, That from and after the paspaid on distilled sage of this act no distilled spirits shall be withdrawn or removed from spirits, before they are taken any warehouse for the purpose of transportation, redistillation, rectificafrom warehouse, tion, change of package, exportation, or for any other purpose whatever, for any purpose. until the full tax on such spirits shall have been duly paid to the collector of the proper district. And all acts and parts of acts inconsistent with the provisions of this act be, and they are hereby, repealed.

See ch. 78, Post,

p. 78.

Feb. 3, 1868.

Cotton exempt from internal tax after,

&c.; imported, to be free of duty, after, &c.

Feb. 4, 1868.

Power of Sec

retary of Treasury to reduce

currency by, &c. suspended. Mutilated United States notes, may be replaced.

Feb. 10, 1868.

Shares in na

tional banks to be taxed where; 1864, ch. 106,

$41.

how to be

APPROVED, January 11, 1868.

CHAP. V.—An Act to provide for the Exemption of Cotton from internal Tax. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all cotton grown in the United States after the year eighteen hundred and sixty-seven shall be exempt from internal tax; and cotton imported from foreign countries on and after November first, eighteen hundred and sixty-eight, shall be exempt from duty.

APPROVED, February 3, 1868.

CHAP. VI.

· An Act to suspend further Reduction of the Currency. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the passage of this act, the authority of the Secretary of the Treasury to make any reduction of the currency, by retiring or cancelling United States notes, shall be, and is hereby, suspended; but nothing herein contained shall prevent the cancellation and destruction of mutilated United States notes, and the replacing of the same with notes of the same character and amount.

SCHUYLER COLFAX,

Speaker of the House of Representatives. B. F. WADE,

President of the Senate pro tempore.

Indorsed by the President: "Received January 23, 1868."

[NOTE BY THE Department OF STATE. The foregoing act having been presented to the President of the United States for his approval, and not having been returned by him to the House of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval.]

CHAP. VII.

- An Act in Relation to taxing Shares in national Banks.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the words "place where the bank is located, and not elsewhere," in section forty-one of the "act to provide a national currency," approved June third, eighteen hundred and sixty-four, shall be construed and held to mean the State within which Vol. xiii. p. 111. the bank is located; and the legislature of each State may determine and direct the manner and place of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State: And provided always, Shares of non- That the shares of any national bank owned by non-residents of any State shall be taxed in the city or town where said bank is located, and not elsewhere.

taxed.

residents.

APPROVED, February 10, 1868.

CHAP. VIII. — An Act making Appropriations to supply Deficiencies in the Appropria- Feb. 12, 1868. tions for the Execution of the Reconstruction Laws, and for the Service of the Quartermaster's Department of the Government, for the fiscal Year ending June thirty, eighteen hundred and sixty-eight, and for other Purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums, or so much thereof as may be necessary, be, and the same are hereby, appropriated out of any moneys in the treasury not otherwise appropriated, for the objects hereinafter expressed, for the fiscal year ending June thirty, eighteen hundred and sixty-eight, namely:

To provide for the expenses of carrying into effect the "Act to provide for the more efficient government of the rebel States ": for the first military district, the sum of fifty thousand dollars; for the second military district, the sum of one hundred and ten thousand dollars; for the third military district, the sum of ninety-seven thousand dollars; for the fourth military district, the sum of one hundred and fifty thousand dollars; and for the fifth military district, the sum of two hundred and fifty thousand dollars; making, in all, the sum of six hundred and fifty-seven thousand dollars.

To supply deficiencies in the service of the quartermaster's department, to wit:

For regular supplies, three million five hundred thousand dollars.
For incidental expenses, seven hundred and fifty thousand dollars.
For the purchase of cavalry and artillery horses, four hundred thou-
sand dollars.

For transportation of the army, seven million three hundred and fifty
thousand dollars; making, in all, the sum of twelve million dollars.
Office of the chief of engineers:

To supply deficiencies in the office of the chief of engineers, for blank books, stationery, and miscellaneous items, two thousand dollars. Building corner of F and Seventeenth streets:

Deficiency ap

propriation.

Reconstruction

expenses.
1867, ch. 153.
Vol. xiv. p. 428
Military dis-
tricts.

Quartermaster's department.

Regular supplies. Army.

Engineers.

Building cor

To supply deficiency for fuel, compensation of fireman, and miscella- ner of F and neous items, eight thousand dollars.

17th Streets. Congressional

Legislative. For increased compensation to congressional printer, to June thirty, eighteen hundred and sixty eight, one thousand three hun- printer. dred and forty-four dollars and forty-four cents.

House of Representatives.

Senators and

representatives

To supply a deficiency in the contingent expenses of the House of Representatives for the present fiscal year, the following sums, namely: For stationery, fifteen thousand dollars: Provided, That from and after the third day of March, eighteen hundred and sixty-eight, no senator or limited in newsrepresentative shall receive any newspapers except the Congressional papers and staGlobe, or stationery, or commutation therefor, exceeding one hundred and tionery. twenty-five dollars for any one session of Congress.

For furniture, repairs, and packing-boxes for members, twenty thou

sand dollars.

For miscellaneous items, fifteen thousand dollars.

For folding documents, including materials, fifty thousand dollars.
For newspapers, twelve thousand five hundred dollars.

To supply a deficiency in the contingent expenses of the Senate for the present fiscal year, namely:

For clerks to committees, and pages, horses, and carryalls, thirty-three thousand eight hundred and four dollars.

For additional messengers and laborers, fifteen thousand dollars.

For labor and materials in the folding-room, to be provided by the sergeant-at-arms, five thousand dollars.

Senate.

Judiciary. For salary of the marshal of the Supreme Court of the Judiciary United States from April third, eighteen hundred and sixty-seven, to June thirty, eighteen hundred and sixty-eight, at thirty-five hundred dollars per annum, four thousand three hundred and fifty-five dollars and seventy-seven cents.

Department

of education.

Transfers of

appropriations

between differ

Department of Education. For amount required for salary of com missioner to March thirty, eighteen hundred and sixty-seven, one hundred and ninety-two dollars.

SEC. 2. And be it further enacted, That so much of the first section of the act of March third, eighteen hundred and nine, entitled "An act furent branches of ther to amend the several acts for the establishment and regulation of the any department, Treasury, War, and Navy Departments," as authorizes the President, on prohibited. 1809, ch. 28, § 1. the application of the secretary of any department, to transfer the moneys Vol. ii. p. 535. appropriated for a particular branch of that department to another branch of expenditure in the same department, be, and the same is hereby, repealed; and all acts or parts of acts authorizing such transfers of appropriations be and the same are hereby repealed, and no money appropriated for one purpose shall hereafter be used for any other purpose than that for which it is appropriated.

SCHUYLER COLFAX,

Speaker of the House of Representatives. B. F. WADE,

President of the Senate pro tempore.

Indorsed by the President: "Received Friday, January 31, 1868."

[NOTE BY THE DEPARTMENT OF STATE. The foregoing act having been presented to the President of the United States for his approval, and not having been returned by him to the House of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval.]

Feb. 21, 1868. CHAP. IX. —An Act to facilitate the Collection of the direct Tax in the State of Delaware.

Direct tax in Delaware, pro-, visions as to collection of. 1861, ch. 45, §§ 13, 53.

311.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the valuation enumerated in the assessment list for direct tax in the State of Delaware, completed April nineteenth, A. D. eighteen hundred and sixty-seven, being the valuation of real estate as owned at or near the time of the completion of Vol.xii. pp. 297, said assessment, is hereby declared and made a lawful assessment of the direct tax of seventy-four thousand six hundred and eighty-three dollars and thirty-three and one-third cents, apportioned to the State of Delaware by virtue of an act of Congress entitled "An act to provide increased revenue from imports to pay interest on the public debt and for other purposes," approved August fifth, eighteen hundred and sixty-one, upon the valuation therein enumerated, with the same force and effect as if made with reference to the date mentioned in the thirteenth section of said act; and that all existing provisions of law for the collection of said direct tax in the loyal States, except as provided in the fifty-third section of said act, shall be applicable to the collection of the tax therein assessed. The notification of the time and place where appeals would be received and determined relative to said assessment, given by the assessor immediately after said completion, shall be deemed a lawful notice, and all proceedings under said notice, and in general in relation to said assessment, are hereby made as valid and legal as they would have been had the assessment been valid from its commencement.

Assessment

list when to be

SEC. 2. And be it further enacted, That the time within which the asdelivered to col-sessor is required to deliver the assessment list to the collector shall be within twenty days from the passage of this act.

lector.

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SEC. 3. And be it further enacted, That the lien provided for by the thirty-third section shall be and remain in force during two years after the taxes assessed in accordance with the first section of this act shall become due and payable.

SEC. 4. And be it further enacted, That all necessary expenses in procuring copies of the State assessment lists and for advertising connected with the assessment and collection of the tax shall be paid out of any money in the treasury not otherwise appropriated, the accounts for such expenses being first approved by the Secretary of the Treasury. APPROVED, February 21, 1868.

Expenses, how to be paid.

CHAP. X.- An Act to authorize the Southern Minnesota Railroad Company to construct Feb. 21, 1868. and maintain a Bridge across the Mississippi River and establish a Post Route.

Southern Min

consin.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Southern Minnesota Railroad Company, a corporation existing under the laws of the State of nesota R. R. Co. Minnesota, is hereby authorized to construct and operate a railroad bridge Mississippi, at may bridge the across the Mississippi river, between the city of La Crosse, Wisconsin, and La Crosse, Wisa point opposite, in the State of Minnesota, with the consent of the legislatures of the States of Minnesota and Wisconsin, and said bridge by this Bridge made a act authorized to be constructed is hereby declared a post route and sub- post route. ject to all the terms, conditions, restrictions, and requirements, and enti- Vol. xiv. p. 244. tled to all the privileges, named in an act approved July twenty-fifth, eighteen hundred and sixty-six, entitled "An act to authorize the construction of certain bridges and to establish them as post roads." APPROVED, February 21, 1868.

CHAP. XI. - An Act in Relation to additional Bounty.

1866, ch. 246.

Feb. 21, 1868.

Additional

tain enlisted sol

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, if any person or persons entitled to the bounty provided by sections twelve and thirteen of the act bounty to cermaking appropriations for the civil service, approved July twenty-eight, diers, may be eighteen hundred and sixty-six, shall have died or shall die before receiv- paid to heirs, if, ing said bounty, it shall be paid to the heirs of the soldiers as designated 1866, ch. 296, in said act in the order therein named, and to none other. §§ 12, 13. Vol. xiv. p. 322. APPROVED, February 21, 1868.

&c.

CHAP. XIII. — An Act for the Protection in certain Cases of Persons making Disclosures Feb. 25, 1868. as Parties, or testifying as Witnesses.

not to be used

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That no answer or other plead- The testimony of a witness, or ing of any party, and no discovery, or evidence obtained by means of any the disclosure of judicial proceeding from any party or witness in this or any foreign coun- a party in juditry, shall be given in evidence, or in any manner used against such party cial proceedings, or witness, or his property or estate, in any court of the United States, or against him in in any proceeding by or before any officer of the United States, in respect criminal cases in to any crime, or for the enforcement of any penalty or forfeiture by reason of any act or omission of such party or witness: Provided, That nothing in this act shall be construed to exempt any party or witness from prosecution and punishment for perjury committed by him in discovering or testifying as aforesaid.

SEC. 2. And be it further enacted, That this act shall take effect from its passage, and shall apply to all pending proceedings, as well as to those

hereafter instituted.

APPROVED, February 25, 1868.

United States

courts, &c.

Proviso.

Act to apply to pending pro ceedings, &c.

March 2, 1868. CHAP. XV. - An Act to establish and declare the Railroad and Bridges of the New Orleans, Mobile, and Chattanooga Railroad Company, as hereafter constructed, a PostRoad, and for other Purposes.

The New Or

Roads and

bridges declared

lawful struct

ures, &c. a post

road.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the New Orleans, Mobile, and Chattanooga Railroad Company is hereby authorized and empowered Chattanooga R. R. Co. may con- to construct, build, and maintain bridges over and across the navigable struct bridges waters of the United States on the route of said railroad between New across certain Orleans and Mobile, for the use of said company and the passage of its navigable waters. engines, cars, and trains of cars, passengers, mails, and merchandise thereon; and said railroad and its bridges aforesaid, when constructed, completed, and in use, in accordance with this act and the laws of the several States through whose territory the same shall pass, shall be deemed, recognized, and known as lawful structures and a post road, and Drawbridges are hereby declared as such: Provided, however, That the said company, to be maintained in the construction of its bridges over and across the waters known as the in channels; East Pascagoula river, and the Bay of Biloxi, [and] the Bay of St. Louis, shall construct and maintain draw-bridges in the channels thereof, which, when open, shall give a clear space for the passage of vessels of not less than eighty feet in the channels of the East Pascagoula, and of the Bay of Biloxi, and of the Bay of St. Louis, and of not less than one hundred feet in the channel of the Great Rigolet; and said company shall at all times open the said draw-bridges, and shall provide reasonable and necessary facilities for the passage of all vessels requiring the same, except during and for ten minutes prior to and after the time of the passage of the mail and passenger trains of said company.

when to be opened.

Right to

amend act expressly reserved.

SEC. 2. And be it further enacted, That the right to alter or amend this act, so as to prevent or remove all material obstructions to the navigation of said rivers, growing out of the construction of said bridges, is hereby expressly reserved.

APPROVED, March 2, 1868.

March 2, 1868. CHAP. XVI. — An Act extending the Time for the Completion of the Dubuque and Sioux

Time for completing the Dubuque & Sioux City railroad extended.

1856, ch. 28. Vol. xi. p. 9. 1864, ch. 108. Vol. xiii. p. 95.

Route of road.

a

City Railroad.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the time for completing line of railroad from Dubuque to Sioux City, in the State of Iowa, for the construction of which lands were granted in alternate sections to said State by act entitled "An act making a grant of lands to the State of Iowa in alternate sections to aid in the construction of railroads in said State," approved May fifteenth, eighteen hundred and fifty-six, be, and the same is, extended until the first day of January, eighteen hundred and seventy-two, subject to the reverter mentioned in said act at the expiration of the time herein limited: Provided, [That] said road shall be constructed on the most practical route by way of Webster City and Fort Dodge to Sioux City, which route shall be at all points within the limits Rate of com- of said land grant, and the same shall be completed to Fort Dodge on or pletion. before the first day of July, eighteen hundred and sixty-nine, and there after at the rate of not less than forty miles each year; and the said road shall be constructed, operated, and maintained as one continuous and unbroken line of road from Dubuque to Sioux City; and no lands shall be disposal of lands. disposed of, or patented, or certified for said purposes more than forty miles in advance of the point to which said road may be constructed from time to time.

Road to be one line.

Limitation to

APPROVED, March 2, 1868.

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