-on retail liquor

dollars. Every person who sells, or offers for sale, foreign or domestic
distilled spirits, wines, or malt liquors, otherwise than as hereinafter dealers.
provided, in less quantities than five wine gallons at the same time, shall
be regarded as a retail dealer in liquors.

Wholesale liquor dealers shall each pay one hundred dollars. Every -on wholesale person who sells, or offers for sale, foreign or domestic distilled spirits, liquor-dealers. wines, or malt liquors, otherwise than as hereinafter provided, in quan

tities of not less than five wine gallons at the same time, shall be regarded as a wholesale liquor dealer.

Distiller not sub

But no distiller, who has given the required bond, and who sells only distilled spirits of his own production at the place of manufacture in the ject to dealers' tax. original packages to which the tax stamps are affixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales. Retail dealers in malt liquors shall pay twenty dollars. Every person who sells, or offers for sale, malt liquors in less quantities than five gal- retail dealers in lons at one time, but who does not deal in spirituous liquors, shall be malt-liquors. regarded as a retail dealer in malt liquors.

Special tax on

-on wholesale

Wholesale dealers in malt liquors shall pay fifty dollars. Every person who sells, or offers for sale, malt liquors in quantities of not less dealers in maltthan five gallons at one time, but who does not deal in spirituous liquors, shall be regarded as a wholesale dealer in malt liquors:

liquors.

Brewer not sub

Provided, That no brewer shall be required to pay a special tax as a wholesale dealer by reason of selling in the original stamped packages, ject to dealers' tax. whether at the place of manufacture or elsewhere, malt liquors manufactured by him:

Refunding taxes

dealers and brew

1868, ch. 186, §

Provided further, That any assessments of additional special tax against wholesale liquor dealers or retail liquor dealers, or against brewers for paid by liquorselling malt liquors of their own production at the place of manufacture ers under certain in the original casks or packages, made by reason of an amendment to repealed provissection fifty-nine of the internal revenue act approved July twentieth, ions. eighteen hundred and sixty-eight, as amended by section thirteen of the 59 (15 Stat. L., act approved June sixth, eighteen hundred and seventy-two, further 150). amending said section fifty-nine by striking out the words "malt liquor," 1869, ch. 18, § 1 "malt liquors," "brewer," and "malt liquors" in the three several para- (16 Stat. L., 42). graphs in which they occur, shall be, on proper proofs, remitted; and 1872, ch. 315, 13 (17 Stat. L., if such assessments have been paid, the amounts so paid shall be, on 244). proper proofs, refunded by the Commissioner of Internal Revenue.] SEC. 19. That every person, firm, association other than national bank Tax of ten per associations, and every corporation, State bank, or State banking asso- cent, on notes used ciation, shall pay a tax of ten per centum on the amount of their own for circulation, exnotes used for circulation and paid out by them.

R. S., § 3244.

cept national-bank notes.

1875, March 3, ch. 167. and on notes of other persons, &c., so used and paid out.

R. S., §§ 3408, 3412, 3413. 16 Opin. Att'y-Gen., 341. SEC. 20. That every such person, firm, association, corporation, State bank, or State banking association, and also every national banking as sociation, shall pay a like tax of ten per centum on the amount of notes of any person, firm, association other than a national banking association, or of any corporation, State bank, or State banking association, or 3412, 3413. of any town, city, or municipal corporation, used for circulation and paid out by them.

R. S., §§ 3408,

Returns of

used or paid out to

SEC. 21. That the amount of such circulating notes, and of the tax due thereon, shall be returned, and the tax paid at the same time, and amount of notes so in the same manner, and with like penalties for failure to return and pay be made. the same, as provided by law for the return and payment of taxes on R. S., § 3414, deposits, capital, and circulation, imposed by the existing provisions of 3415. internal revenue law.

16 Opin. Att'yGen., 341. Medicines pre

SEC. 22. That hereafter nothing contained in the internal revenue laws shall be construed so as to authorize the imposition of any stamp pared by druggists tax upon any medicinal articles prepared by any manufacturing chemist, according to dispharmaceutist, or druggist, in accordance with a formula published in pensatory, &c., exempt from stamp any standard dispensatory or pharmacopoeia in common use by physi- tax. cians and apothecaries, or in any pharmaceutical journal issued by any R. S., § 3436. incorporated college of pharmacy, when such formula and where found

Medicines ex

shall be distinctly referred to on the printed label attached to such article, and no proprietary interest therein is claimed.

Neither shall any stamp be required when the formula of any mediciempt from tax nal preparation shall be printed on the label attached to such article when formula is where no proprietorship in such preparation shall be claimed. printed on prepa

ration.

nal-revenue offi

Laws imposing SEC. 23. That all acts and parts of acts imposing fines, penalties, or penalties on inter- other punishment for offenses committed by an internal revenue officer cers; to what offi- or other officer of the Department of the Treasury of the United States, cers to apply. or under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

Manufacturers

port bond.

SEC. 24. That whenever any manufacturer of tobacco shall desire to of tobacco remov- withdraw the same from his factory for exportation under existing laws, ing same for export may give such manufacturer may, at his option, in lieu of executing an export transportation bond, as now provided by law, give a transportation bond, with surebond instead of ex- ties satisfactory to the collector of internal revenue, and under such rules and regulations as the Commissioner of Internal Revenue, with R. S., §§ 3001, the approval of the Secretary of the Treasury, may prescribe, conditioned 3385, 3386. 1879, March 1, for the due delivery thereof on board ship at a port of exportation to be ch. 125, § 16. named therein; and in such case, on arrival of the tobacco at the port of export, the exporter or owner at that port shall immediately notify the collector of the port of the fact, setting forth his intention to export the same, the name of the vessel upon which the same is to be laden, and the port to which it is intended to be exported.

- to file export entry.

- to give bond to export.

Collector of port

He shall, after the quantity and description of tobacco have been verified by the inspector, file with the collector of the port an export entry verified by affidavit.

He shall also give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the tobacco as specified in said entry, to the port designated in said entry, or to some other port without the jurisdiction of the United States.

And upon the lading of such tobacco, the collector of the port, after to transmit clear- proper bonds for the exportation of the same have been completed by ance certificate, the exporter or owner at the port of shipment thereof, shall transmit to the collector of internal revenue of the district from which the said tobacco was withdrawn for exportation, a clearance certificate and a detailed report of the inspector; which report shall show the quantity and description of manufactured tobacco, and the marks thereof.

&c., to collector of internal revenue, &c.

Cancellation of

Upon the receipt of the certificate and report, and upon payment of transportation tax on deficiency, if any, the collector of internal revenue shall cancel the transportation bond."

bond.

The bonds required to be given for the landing at a foreign port of such manufactured tobacco shall be canceled upon the presentation of satisfactory proof and certificates that said tobacco has been landed at the port of destination named in the bill of lading, or any other port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the same was lost at sea without fault or neglect of the owner or exporter thereof.

der direct-tax sales

SEC. 26. That the time limited for the redemption of direct tax lands Lands held by by the act entitled “An act to provide for the redemption and sale of United States unlands held by the United States under the several acts levying direct

may be redeemed taxes, and for other purposes," approved June eighth, eighteen hundred before June 8, 1873, and seventy-two, be, and the same is hereby, extended for the period of and if not reone year from June eighth, eighteen hundred and seventy-four, at the deemed to be sold, expiration of which time the Commissioner of Internal Revenue shall stat. 2., 330).

1872, ch. 337 (17 proceed to sell the lands as provided by section four of said act. (Feb. 1874, 'June 23, ruary 8, 1875.)

ch. 466.

CHAPTER 41.

AN ACT TO AMEND SECTION TWO THOUSAND THREE HUNDRED AND TWENTY-FOUR OF

THE REVISED STATUTES, RELATING TO THE DEVELOPMENT OF THE MINING-RE-
SOURCES OF THE UNITED STATES.

Feb. 11, 1875. 18 Stat. L.,

315.

Moneys expended on tunnels for mining purposes to be deemed espended on lode. Be it enacted, &c., (1) That section two thousand three hundred and Moneys expendtwenty-four of the revised statutes, be, and the same is hereby, amended ed on tunnels for so that where a person or company has or may run a tunnel for the pur- to be deemed ex

mining purposes poses of developing a lode or lodes, owned by said person or company, pended on lode. the money so expended in said tunnel shall be taken and considered as R. S., \ 2324. expended on said lode or lodes, whether located prior to or since the passage of said act; and such person or company shall not be required to perform work on the surface of said lode or lodes in order to hold the same as required by said act. [February 11, 1875.] NOTE.-(1) This act is incorporated in the second edition of the Revised Statutes at the end of $ 2324.

CHAPTER 77.

AN ACT TO FACILITATE THE DISPOSITION OF CASES IN THE SUPREME COURT OF THE Feb. 16, 1875. UNITED STATES, AND FOR OTHER PURPOSES.

18 Stat. L.,

315. SECTION

SECTION 1. In admiralty cases, circuit court to find facts 2. In patent cases, circuit court may submit and conclusions of law separately.

questions of fact to jury. Jury may try issues of fact by consent of 3. Supreme Court not to review certain cases parties.

from circuit court unless matter in disputo Review by Supreme Court on such find.

exceeds $5,000. ings.

4. When act takes effect. Be it enacted, &c.

[SECTION 1], That the circuit courts of the United States, in deciding In admiralty causes of admiralty and maritime jurisdiction on the instance-side of cases court to find

facts and law sepathe court, shall find the facts and the conclusions of law upon which it

rately. renders its judgments or decrees, and shall state the facts and conclu R. S., $ 631. sions of law separately.

14 Blatch., 226, And in finding the facts, as before provided, said court may, upon the 274; 102 U. 8., 218;

98 U. S., 440. consent of the parties who shall have appeared and put any matter of

Jury may try isfact in issue, and subject to such general rules in the premises as shall

sues of fact by conbe made and provided from time to time, impanel a jury of not less than sent of parties. five and not more than twelve persons, to whom shall be submitted the issues of fact in such cause, under the direction of the court, as in cases at common law.

And the finding of such jury, unless set aside for lawful cause, shall be entered of record, and stand as the finding of the court, upon which judgment shall be entered according to law.

The review of the judgments and decrees entered upon such findings Review by Suby the Supreme Court, upon appeal, shall be limited to a determination preme Court on

such findings. of the questions of law arising upon the record, and to such rulings of

R. S., § 693. the circuit court, excepted to at the time, as may be presented by a bill of exceptions, prepared as in actions at law.

In patent cases,

circuit court may
submit questions
of fact to jury.
R. S., § 629, par.

9.

101 U. S., 247.

SEC. 2. That said courts, when sitting in equity for the trial of patent causes, may impanel a jury of not less than five and not more than twelve persons, subject to such general rules in the premises as may, from time to time, be made by the Supreme Court, and submit to them such questions of fact arising in such cause as such circuit court shall deem expedient;

And the verdict of such jury shall be treated and proceeded upon in the same manner and with the same effect as in the case of issues sent from chancery to a court of law and returned with such findings.

Supreme Court SEC. 3. That whenever, by the laws now in force, it is required that not to review cer- the matter in dispute shall exceed the sum or value of two thousand tain cases from circuit court unless dollars, exclusive of costs, in order that the judgments and decrees of matter in dispute the circuit courts of the United States may be re-examined in the Suexceeds $5,000. preme Court, such judgments and decrees hereafter rendered shall not R. S., §§ 691,692. be re-examined in the Supreme Court unless the matter in dispute shall 1875, March 1, "exceed the sum or value of five thousand dollars, exclusive of costs.

ch. 114, § 5.

100 U. S., 6, 147, 158, 444.

When act takes

effect.

101 U. S., 231.

SEC. 4. That this act shall take effect on the first day of May, eighteen hundred and seventy-five. [February 16, 1875.]

CHAPTER 80.

AN ACT TO CORRECT ERRORS AND TO SUPPLY OMISSIONS IN THE REVISED STATUTES
OF THE UNITED STATES.(1)

9.

R. S., § 300 B.

for subsistence stores. extended to Tennessee and part of West Virginia, but claims for real estate not included.

3422. Penalty for omission to fix stamp to instrument may be remedied.

Be it enacted, &c.

Statutes

[SECTION 1], That for the purpose of correcting errors and supplying Errors, &c., of omissions in the act entitled "An act to revise and consolidate the stat- Revised utes of the United States in force on the first day of December, anno (1st edition) corDomini one thousand eight hundred and seventy-three," so as to make the same truly express such laws, the following amendments are hereby made therein:

[Par. 1.] Section sixty-five is amended by striking out the whole section and inserting the following:

"The Secretary of the Senate and Clerk of the House of Represent atives shall annually advertise, once a week for at least four weeks, in one or more of the principal papers published in the District of Columbia, for sealed proposals for supplying the Senate and House of Representatives, respectively, during the next session of Congress with the necessary stationery."

[Par. 2.] Section sixty-seven is amended by striking out the whole section and inserting the following:

"All such proposals shall be kept sealed until the day specified in such advertisement for opening the same, when the same shall be opened in the presence of at least two persons, and the contract shall be given to the lowest bidder, provided he shall give satisfactory security to perform the same, under a forfeiture not exceeding double the contract price in case of failure;

And in case the lowest bidder shall fail to enter into such contract and give such security, within a time to be fixed in such advertisement, then the contract shall be given to the next lowest bidder, who shall enter into such contract, and give such security.

And in case of failure by the person entering into such contract to perform the same, he and his sureties shall be liable for the forfeiture specified in such contract, as liquidated damages, to be sued for in the name of the United States."

[Par. 3.] Section seventy-four is struck out.

rected.

15 C. Cls., 80, 453.

Secretary of Senate and Clerk of House to advertise

for stationery; substitute for.

25.

R. S., §§ 65, 3826. 1881, Jan. 21, ch.

Opening of proposals and awarding contracts; substitute for.

R. S., §§ 67, 3826.

Mileage for serv

ing process by offi

cers of Congress repealed.

R. S., § 74. Laws not to be "published in newspapers.

[Par. 4.] Section seventy-nine is amended by striking out, in the second line, the words "no money shall be paid from the Treasury for," and adding, at the end of the section, the words "shall cease.”

[Par. 5.] Section two hundred and thirty-nine is amended by striking out, of seventh line, the words "assessors and assistant assessors." [Par. 6]. Section two hundred and eighty-four is amended by striking out, in the fourth line, the word "purser", and inserting "paymaster." [Par. 7.] Chapter four of title seven is amended by adding, after section three hundred, the following sections:

R. S., § 79.
15 C. Cls., 80.
Accounts of as-

sessors.

R. S., § 239.
Paymaster sub-

stituted for purser.

R. S., § 284. Claims of loyal citizens in States

SEC. 300. A. "All claims of loyal citizens in States not in rebellion, not in rebellion for for quartermaster's stores actually furnished to the Army of the United quartermaster's States, and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving such receipt, may be submitted to the Quartermaster-General of the United States, accompanied with such proofs as each claimant can present of the facts in his case;

And it shall be the duty of the Quartermaster-General to cause such
claim to be examined, and if convinced that it is just, and of the loyalty
of the claimant, and that the stores have been actually received or taken
for the use of, and used by the Army, then to report each case to the
Third Auditor of the Treasury, with a recommendation for settlement.
[Par. 8.] SEC. 300. B. All claims of loyal citizens in States not in
rebellion for subsistence actually furnished to the Army and receipted
for by the proper officer receiving the same, or which may have been
taken by such officers without giving such receipt, may be submitted to
the Commissary-General of Subsistence, accompanied by such proof as
each claimant may have to offer;

NOTE-All the amendments made by this act, chap. 80, are incorporated in the second edition of the
Revised Statutes, in their proper places. See Wright's and Ludington's cases, 15 C. Cls., 80, 453.

stores furnished
Army to be settled.
R. S.,
R. S., § 300, A.
1864, ch. 240 (13
Stat. L., 381).
1874, June 16,
ch. 285, § 2.
1878, April 30,
ch. 77.
1879, March 3,
ch. 287, §§ 2, 3.

15 C. Cls., 453. for subsistence stores.

R. S., § 300, B. ' 1864, ch. 240 (13 Stat. L., 381).

1874, June 16, ch. 285, § 2.