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dollars. Every person who sells, or offers for sale, foreign or domestic -on retail liquordistilled 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 quantities of not less than five wine gallons at the same time, shall be regarded as a wholesale liquor dealer.

But no distiller, who has given the required bond, and who sells only Distiller not subdistilled 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 Special tax on 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.

Wholesale dealers in malt liquors shall pay fifty dollars. Every per- - on wholesale son 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,

liquors. shall be regarded as a wholesale dealer in malt liquors: Provided, That no brewer shall be required to pay a special tax as a

Brewer not subwholesale 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:

Provided further, That any assessments of additional special tax against Refunding taxes wholesale liquor dealers or retail liquor dealers, or against brewers for paid by liquor. selling malt liquors of their own production at the place of manufacture dealers and brew

ers under certain in the original casks or packages, made by reason of an amendment to repealed provissection fifty-nine of the internal revenue act approved July twentieth, ions.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

1868, ch. 186, ý

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,"

1860, ch. 18, ý 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, 0

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.] R. S., \ 3244.

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, ex

cept national-bank notes used for circulation and paid out by them.

notes. R. S., 3408, 3412, 3413. 16 Opin. Atty-Gen., 341. 1875, March 3, ch. 167. SEC. 20. That every such person, firm, association, corporation, State - and on notes of bank, or State banking association, and also every national banking as other persons, &c. .,

so used and paid sociation, shall pay a like tax of ten per centum on the amount of notes out. of any person, firm, association other than a national banking associa- R. S., 3408, tion, 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.

SEC. 21. That the amount of such circulating notes, and of the tax Returns of 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.

used or paid out to the same, as provided by law for the return and payment of taxes on R. S., Ø 3414, deposits, capital, and circulation, imposed by the existing provisions of 3415. internal revenue law.

16 Opin. Att'y

Gen., 341. SEC. 22. That hereafter nothing contained in the internal revenue Medicines prelaws 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 empt from stamp any standard dispensatory or pharmacopeia 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

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shall be distinctly referred to on the printed label attached to such arti

cle, and no proprietary interest therein is claimed. Medicines ex- Neither shall any stamp be required when the formula of any medici- . empt 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 preparation.

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 val- revenue officers; 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 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 port bond.

rules and regulations as the Commissioner of Internal Revenue, with B. SON 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 cl. 125, ý 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 en- He shall, after the quantity and description of tobacco have been veritry.

fied by the inspector, file with the collector of the port an export entry

verified by affidavit. - to give bond to He shall also give bond to the United States, with at least two sureexport.

ties, 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. Collector of port 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 anco, certificate, the exporter or owner at the port of shipment thereof, shall transmit to &., to collector interval revenue,

the collector of internal revenue of the district from which the said to&c.

bacco 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. 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 bond.

the transportation bond. - of export 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 sbipment the same was lost at sea without fault or neglect of the

owner or exporter thereof. Fraudulently

SEC. 25. That if any person or persons shall fraudulently claim or claiming drawback on manufact

seek to obtain an allowance or drawback of duties on any manufactured ured tobacco; tobacco, or shall fraudulently claim any greater allowance or drawback how punished. thereon than the duty actually paid, such person or persons shall forR. S., V 3.3-6. feit triple the amount wrongfully or fraudulently claimed or sought to

1879; March 1, be obtained, or the sum of five hundred dollars, at the election of the ch. 125, \ 16.

Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the internal revenue laws.

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.




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


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.



18 Stat. L.,


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, SEC. 2. That said courts, when sitting in equity for the trial of patent ciremit court may causes, may impanel a jury of not less than five and not more than submit questions twelve persons, subject to such general rules in the premises as may, of fact to jury.

, R. S., 9 629, par. from time to time, be made by the Supreme Court, and submit to them 9.

such questions of fact arising in such cause as such circuit court shall 101 U.S., 247.

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 Ú. S., 6, 147, 158, 444. 101 U. S., 231. When act takes SEC. 4. That this act shall take effect on the first day of May, eighteffect.

een hundred and seventy-five. (February 16, 1875.)


Feb. 18, 1875. 18 Stat. L., 316.




Errors, &c., of Revised Statutes (first edition) 32. R. S., 2730. Appraiser at Pittsburgh, salary.

33. R. S., $ 2864. Forfeiture of value of goods for 1. R. S., $ 65. Secretary of Senate and Clerk of

false invoices. House to advertise for stationery.

34. R. S., $ 2997. Detroit added to places to which 2. R. S., 67. Opening of proposals and accept- merchandise imported may be transshipped ing contract.

in bond.
3. R. S., 74. Mileage for serving process by offi. 35. R. S., 3100. Transposition of lines.
cers of Congress repealed.

36. R. S., 3158. Internal revenue oflicers' ac-
4. R. S., 79. Laws not to be published in newg. counts; penalty.

37. R. S., S 3881. Lists of taxable property. 5. R. S., 9239. Accounts of assessors.

38. R. S., 3238. Special taxes; stamps.
6. R. S., $ 284. Paymaster substituted for purser. 39. R. S., 3244. - by rectifiers.
7. R. S. $300 A. Claims of loyal citizens in States 40. R. S., 3299. Distilled spirits,

not in rebellion for quartermasters' stores to 41. R. S., $3417. Tases on State banks.
be settled.

42. R. S., 3422. Penalty for omission to fix stamp 8. R. S., 300 B. — for subsistence stores.

to instrument may be remedied. 9. – extended to Tennessee and part of West 43. R. S., $ 3561. Bond and oath of assay officer.

Virginia, but claims for real estate not in. 44. R. S., $ 3689. National Home for Volunteer cluded.

Solliers. 10. R. S., 9330. Comptroller of Currency, seal of. 45. R. S., 9 3798. Report of Bureau of Statistics. 11. R. S. $333. — report of.

46. R. S. 3811. — of Comptroller of Currency. 12. R. S., 453. As to duties of Commissioner 47. R. S., $3856. Order of Postmaster-General General Land Oflice.

changing salaries. 13. R. S., $ 541. Judicial districts in New York. 48. R. S., 93994. Separating letter-mail. 14. R.S., $ 563. District court jurisdiction in prize 49. R. S., 4038. Indorsement of money orders. cases.

50. R. S., 94250. Removal of captain by owner of 15. R. S., 590. District court in admiralty.

vessel 16. R. S. 629. Circuit court jurisdiction.

51. R. S., 94289. Limitation of liabilities of own. 17. R. S., $ 709. Cases in State courts reviewed by

ers of vessels. Supreme Court.

52. R. S., 84347. Transportation of goods in for18. R. S. 9711. Suits against foreign ministers,

eign vessels.

53. R. S., § 4360. Correcting clerical error.
19. R. S., $ 735. Condemnation of insurrectionary 54. R. S., 4601. Same.

55. R. S., 5029. Same.
20. R.'s., 0846. Extraordinary expenses of minis. 56. R. S., $ 5034. Record of appointment of ag-
terial officers in executing laws, how paid.

signee in bankruptcy, when evidence. 21. R. S., S 1007. Where writ of error may be su- 57. R.S., 5124. Correcting clerical error. perseded, execution not to issue

58. R. S., 5129. Same. 22. R. S., 9 1011. Verbal error corrected.

59. R. S., $ 5183. National banks not to issue post 23. R. S., $ 1059. Court of Claims jurisdiction not

notes. to extend to destruction, &c., of property in 60. R. S., 9 5198. Suits, &c., against national the rebellion.

banks, in what courts may be brought. 24. R. S., Ş 1342. Articles of War 38, 82, amended. 61. R. S., $ 5224. Redemption of notes of banks in 25. R. S., 1842. Veto power of governor in Utah

liquidation, and sale of bonds therefor. and Arizona,

62. R. S., 5228. Error corrected. 26. R. S., 2146. Crimes in Indian country,

63. R. S., $ 5287. Jurisdiction of district courts as 27. R. S., $ 2169. Naturalization laws to apply to to certain captures at sea. free white aliens.

64. R. S., 65413. Error corrected. 28. R. S., 5 2504. Duty on window glass.

65. R. S., 5152. Same. 29. R S., 2527. Collection district of Edgartown. 66. R. S., 5504. Same. 30. R. S., $ 2531. — of Newport.

67. R. S., $ 5515. Same.
31. R. S., $ 2711. Surveyor of customs at Pacific SEC. 2. Act to be bound with Revised Statutes.

City and Milwaukee abolished.
NOTE.- (1) All the changes made by this act have been incorporated into the second edition of the
Revised Statutes in the proper places. See Wright's and Luddington's cases, 15 C. Cls., 80, 453.

Be it enacted, &c.

(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 Statutes 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

15 C. Cls., 80, 453. the saine truly express such laws, the following amendments are hereby made therein:

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

ate and Clerk of “ The Secretary of the Senate and Clerk of the House of Represent for stationery;

House to advertise atives shall annually advertise, once a week for at least four weeks, in substitute for. one or more of the principal papers published in the District of Colum- R. S., 09 65, 3826. bia, for sealed proposals for supplying the Senate and House of Repre

1881, Jan. 21, ch.

25. sentatives, respectively, during the next session of Congress with the necessary stationery."

[Par. 2.) Section sixty-seven is amended by striking out the whole Opening of prosection and inserting the following:

posals and award“All such proposals shall be kept sealed until the day specified in such substitute for.

ing contracts; advertisement for opening the same, when the same shall be opened in R. S., Ø Ø 67, 3826. 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 Mileage for servspecified in such contract, as liquidated damages, to be sued for in the ing process by offiname of the United States."

cers of Congress

repealed. (Par. 3.) Section seventy-four is struck out.

R. S., 74. (Par. 4.] Section seventy-nine is amended by striking out, in the sec

Laws not to be ond line, the words “no money shall be paid from the Treasury for,” published in news

papers. and adding, at the end of the section, the words “ shall cease.”

R. S., Ø 79. [Par. 5.] Section two hundred and thirty-nine is amended by striking 15 C. Cls., 80.

Accounts of asout, of seventh line, the words “ assessors and assistant assessors."

[Par. 6). Section two hundred and eighty-four is amended by striking B. S., $ 239. out, in the fourth line, the word “purser", and inserting “paymaster.” stituted for purser.

Paymaster sub[Par. 7.] Chapter four of title seven is amended by adding, after sec

R. S., 0 284.

Claims of loyal tion three hundred, the following sections :

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

stores furnished

Army to be settled. which may have been taken by such officers without giving such receipt,

R. S., Ø 300, A. may be submitted to the Quartermaster-General of the United States, 1864, ch. 240 (13 accompanied with such proofs as each claimant can present of the facts Stat. L., 381).

1874, June 16,

ch. 285, $ 2. And it shall be the duty of the Quartermaster-General to cause such

1878, April 30, claim to be examined, and if convinced that it is just, and of the loyalty ch.77. of the claimant, and that the stores have been actually received or taken 1879, March 3, for the use of, and used by the Army, then to report each case to the ch, 287, 92, 3.

15 C. Cls., 453. Third Auditor of the Treasury, with a recommendation for settlement.

[Par. 8.) SEC. 300. B. All claims of loyal citizens in States not in - for subsistence rebellion for subsistence actually furnished to the Army and receipted stores, for by the proper officer receiving the same, or which inay have been

R. S., 300, B. taken by such officers without giving such receipt, may be submitted to Stat. L., 381).

1864, ch. 240 (13 the Commissary-General of Subsistence, accompanied by such proof as 1874, June 16, each claimant may have to offer;

ch. 285, 2. 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.


in his case;

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