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and shall exercise the same jurisdictiou and perform the same duties within the said district as he now exercises and performs within his

present district. Judge for north- And there shall be appointed a district judge for the northern disorn district to be trict of Texas, who shall possess the same powers and do and perform appointed. R.S., 0 554.

all such duties in his district as are now enjoyed, or in any manner appertain to the present district judges for said eastern and western disTricts of Texas.

And the district judge of such district shall be entitled to the same compensation as by law is provided for the present judges of the eastern

and western districts of Texas. District attorney SEC. 8. That there shall be appointed one person as district attorney a n d marshal for and one person as marshal for said northern district, whose terms of northern district.

appointment and services, as well as duties and emoluments, shall be the same with those respectively appertaining to the said offices in the said eastern and western districts of Texas;

And said marshal shall give the same bond that other marshals are

required to give, to be approved and recorded as now directed by law: Present district Provided, That the present district attorneys for the eastern and attorneys, mar- western districts of Texas shall still hold their offices respectively in shals, and clerks.

said districts, and shall retain charge of all suits already commenced until the final termination, unless the President of the United States shall otherwise direct; and the present marshals for said eastern and western districts shall continue to be the marshals for said districts during their respective official terms:

Provided further, That it is not intended by this act to work the removal of, or in any manner affect, the clerks of the district courts now

holding office in said districts. Clerk and dep- SEC. 9. The district judge of the northern district shall appoint a uty, clerks for clerk of said court, who shall reside at one of the places designated in porthern district; this act for holding the courts, and two deputies shall be appointed by how appointed.

the clerk, one of whom shall reside at each of the other places designated for holding the courts. (February 24, 1879.]

CHAPTER 99.

Feb. 25, 1879. 20 Stat. L., 320.

AN ACT TO CREATE AN ADDITIONAL ASSOCIATE JUSTICE OF THE SUPREME COURT OF

THE DISTRICT OF COLUMBIA, AND FOR THE BETTER ADMINISTRATION OF JUS.
TICE IN SAID DISTRICT

SECTION

SECTION
1. Supremo court of District of Columbia to 3. Two circuit court terms at same time.
have a sixth judge.

4. Casos of $2,500 may be reviewed by Supremo 2. General term may be held by two judges;

Court of United States on writs of error or proceedings on division of opinion.

appeal. Judge not to sit on hearing appeal from his 5. Repeal.

own decision.

Be it enacted, &c. Supreme court of [SECTION 1], That there shall be appointed by the President, by and District of Colum- with the advice and consent of the Senate, one additional associate jusbia to have a sixth tice of the supreme court of the District of Columbia. judge. R. S. of Dist.

That the said additional associate justice shall have the same power, Col., jj 750,751. authority, and jurisdiction as now or hereafter may be exercised by any

of the associate justices of the said supreme court, and shall be en

titled to receive the samo salary, payable in the same manner. General term SEC. 2. Two of the justices, sitting at general term, shall constitute may be held by a quorum for the transaction of business; but when the two justices to judges: , pro- shall be divided in opinion, the same shall be noted upon the minutes ceedings on dívis of the court, and thereupon and within four days thereafter either party

. ion of opinion.

in such cause may file with the clerk of the court a motion in writing

to have such cause reargued before three or more justices; Judge not to sit But no justice shall sit in general term to hear an appeal from any ou hearing appeal judgment or decree or order which he may have rendered at the special from his own de- term. çision.

SEC. 3. The general term may order two terms of the circuit court to Two circuit be held at the same time, whenever, in their judgment the business court terms at

same time, therein shall require it; and they shall designate by an order of the court, the time and places of holding the same, and the justices by whom they shall, respectively, be held; and shall make all necessary orders for a division of the docket between the justices holding such term;

And petit juries shall be drawn therefor, in the same manner as is provided for in such circuit court, at least ten days before the commencement of any such sitting.

SEC. 4. The final judgment or decree of the supreme court of the Cases of $2,500 District of Columbia in any case where the matter in dispute, exclusive may, bo reviewed of costs, exceeds the value of twenty-five hundred dollars, may be re, of United States.

by Supreme Court examined and reversed or affirmed in the supreme court of the United

R. S., 00 691States, upon writ of error or appeal in the same manner and under the 701. same regulations as are provided in cases of writs of error on judg.

98 U. 8., 398.

100 U. S., 112, inents or appeals from decrees rendered in a circuit-court.

147. SEC. 5. All acts or parts of acts inconsistent with the provisions of Repeal. this act [act] are hereby repealed. [February 25, 1879.)

CHAPTER 102.

AN ACT TO AUTHORIZE THE ISSUE OF CERTIFICATES OF DEPOSIT IN AID OF THE

REFUNDING OF THE PUBLIC DEBT.

Feb. 26, 1879.

20 Stat. L., 321. Certificates of deposit of $10 each, with interest at 4 per cent., convertible into bonds, to be issued.

Application of the money.

1 Be it enacted, &c., That the Secretary of the Treasury is hereby au- Certificates of thorized and directed to issue, in exchange for lawful money of the deposit of $10 cach,

with interest at 4 United States that may be presented for such exchange, certificates of

per cent., convertdeposit, of the denomination of ten dollars, bearing interest at the rate ble into bonds, to of four per centum per annum, and convertible at any time, with ac- be issued. crued interest, into the four per centum bonds described in the refund. 1870, ch. 256 (16 ing act;

Stat. L., 272). And the money so received shall be applied only to the payment of Application of the bonds bearing interest at a rate of not less than five per centum in the money. the mode prescribed by said act, and he is authorized to prescribe suitable rules and regulations in conformity with this act. (February 26, 1879.]

CHAPTER 103.

AN ACT TO AMEND SECTION TWENTY-THREE OF THE ACT APPROVED JUNE TWENTY

SECOND, EIGHTEEN HUNDRED AND SEVENTY-FOUR, ENTITLED “AN ACT TO AMEND
CUSTOMS-REVENUE LAWS AND TO REPEAL MOIETIES."

Feb. 26, 1879. 20 Stat. L., 322.

Salaries of naval officers at Baltimore and New

Orleans.

| of surveyors at Portland, Baltimore, and New

Orleans. Be it enacted, &c., That the twenty-third section of an act entitled “An Salaries of paval act to amend customs-revenue laws and to repeal moieties”, approved officers at Baltithe twenty-second day of June, eighteen hundred and seventy

four, be, more and New Or- .

leans. and the same is hereby, amended, to take effect from that daté, as

R. S., 08 2655, follows:

2656, 2659. After the words to the naval officers of the districts of Boston and 1874, June 22, ch. Charlestown, Massachusetts; and San Francisco, California; and Phila- 391, 23. delphia, Pennsylvania," insert the words and Baltimore, Maryland; and New Orleans, Louisiana”;

Salaries of sur- And after the words “to the surveyors of the ports of Boston, Masveyors at Port-sachusetts, and San Francisco, California, and Philadelphia, Pennsylland, Baltimore, and New Orleans. vania, each five thousand dollars," insert the words R. S., 09 2655,

Provided, the surveyors at Portland, Maine, and Baltimore, Mary2657, 2088, 2689. land, shall each receive the sum of four thousand five hundred dollars,

1874, Jnne22, ch. and the surveyor at New Orleans, Louisiana, shall receive the sum of 391,23.

three thousand five hundred dollars;" [February 26, 1879.]

CHAPTER 105,

Fob. 26, 1879. 20 Stat. L., 322.

AN ACT TO PROMOTE A KNOWLEDGE OF STEAM-ENGINEERING AND IRON-SHIP BUILD

ING AMONG THE STUDENTS OF SCIENTIFIC SCHOOLS OR COLLEGES IN THE UNITED
STATES.

Engineers in Navy may bo detailed as professors
in colleges, &c.

- not exceeding twenty-five, &c.
1

may be withdrawn from detail. Engineers in Be it enacted, &c., That for the purpose of promoting a knowledge of Navy may be de- steam-engineering and iron-ship building among the young men of the tailed as professors United States, the President may, upon the application of an established in colleges, &c. R. S., 1290. scientific school or college within the United States, detail an officer from

the Engineer Corps of the Navy as professor in such school or college: not exceeding Provided, That the number of officers so detailed shall not at any time twenty-five, &c.

exceed twenty-five, and such details shall be governed by rules to be

prescribed from time to time by the President: -may be with

And provided further, That such details may be withheld or withdrawn drawn from detail. whenever, in the judgment of the President, the interests of the public

service shall so require. (February 26, 1879.]

CHAPTER 106.

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Feb. 26, 1879. AN ACT TO AMEND AN ACT ENTITLED “AN ACT MAKING APPROPRIATIONS FOR SUN

DRY CIVIL EXPENSES OF THE GOVERNMENT FOR THE FISCAL YEAR ENDING JUNE 20 Stat. L., 323.

THIRTIETH, EIGHTEEN HUNDRED AND SEVENTY-NINE, AND FOR OTHER PURPOSES”,
APPROVED JUNE TWENTIETH, EIGHTEEN HUNDRED AND SEVENTY-EIGHT.

Restrictions as to binding not to apply to library of Patent Office. Restrictions as Be it enacted, &c., That the act entitled "An act making appropriations to binding not to for sundry civil expenses of the government for the fiscal year ending

to library of Patent Office and June thirtieth, eighteen hundred and seventy-nine, and for other purState Department. poses”, approved June twentieth, eighteen hundred and seventy-eight,

R. S., DỐ 3785, be, and the same is hereby, amended by adding to the clause of said act 3790.

1878, June 20, ch. relating to the binding of books for the departments of the government, 359, N 1, par. 1.

after the words “Congressional Library”, the following words: "nor to the Library of the Patent Office”, nor to the Library of the Department of State. (February 26, 1879.]

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CHAPTER 110.

Feb. 27, 1879.

AN ACT TO PROVIDE FOR THE SETTLEMENT OF TAX-LIEN CERTIFICATES ERRONEOUSLY 20 Stat. L., 223.

ISSUED BY THE LATE AUTHORITIES OF THE DISTRICT OF COLUMBIA.

In District of Columbia, certain tax-lien certificates receivable for taxes prior to July, 1877. In District of

Be it enacted, &c., That in order to settle and pay to the bolders of Columbia, certain tax-lien certifi- certain tax.lien certificates purporting to have been issued pursuant to cates receivable for an act of the legislative assembly of the District of Columbia approved taxes prior to July, June twenty-fifth, eighteen hundred and seventy-three, which the Com1877.

missioners of the District of Columbia may determine to have been erroneously issued by the late authorities of the said District against property exempt from taxation at the time the taxes were imposed, or property upon which the taxes purporting to be represented by said certificates had been paid, the Commissioners of the District be, and they are hereby, authorized to receive the same in satisfaction of any arrearages of taxes prior to July first, eighteen hundred and seventy-seven, except special improvement taxes; and immediately upon the redemption of such erroneously issued certificates, the same shall be canceled, and a proper record of such payment and cancellation be made. (February 27, 1879.)

CHAPTER 112.

AN ACT EXTENDING THE LIMITS OF THE PORT OF NEW YORK.

Feb. 28, 1879. Collection district of city of New York to include part of Hudson County, New Jersey. 20 Stat. L., 324. Be it enacted, &c., That the collection-district of the port of New

Collection disYork shall hereafter include, in addition to the other territory embraced trict of city of New

York to include therein, all that part of the county of Hudson, in the State of New Jer- part of Hudson sey, and the waters adjacent, now within the collection-district of New. County, New Jerark, New Jersey, east of Newark Bay and the Hackensack River. (Feb. sey,

R. S., OD 2535, ruary 28, 1879.]

2541.

CHAPTER 115.

AN ACT FOR THE RELIEF OF THE OFFICERS AND PRIVATES OF THE NEW MEXICO

MOUNTED VOLUNTEERS.

March 1, 1879.

20 Stat. L., 324. Claims of mounted volunteers of New Mexico for to be presented within one year.

loss of horses, &c., during the rebellion may be adjudged by Court of Claims.

Be it enacted, &c., That the Court of Claims shall take jurisdiction of Claims of Now and adjudge the claims of officers and privates of the New Mexico for 1098 of horses,

Mexico volunteers Mounted Volunteers in the service of the United States during the war &c., referred to of the rebellion, on account of losses of horses and equipments, although Court of Claims. the same shall not be presented within six years from the time they ac- R. S., 1059. crued:

Provided, That no such claim shall be considered unless the petition See cases of Valsetting forth the same be filed within one year from the passage of this dez & Tapia, 16 Ci. act [March 1, 1879.]

Cl8.

- to be presented within one year.

CHAPTER 124,

AN ACT RELATING TO SOLDIERS WHILE IN THE CIVIL SERVICE OF THE UNITED STATES.

March 1, 1879. Certain pensioners who lost their pensions by being in the civil service to have samo restored. 20 Stat. L., 327.

Be it enacted, &c., That all persons who, under and by virtue of the Certain pensionfirst section of the act entitled "An act supplementary to the several ers who lost their acts relating to pensions," approved March third, eighteen hundred and pensions by being sixty-five, were deprived of their pensions during any portion of the to have sawo rotime from the third of March, eighteen hundred and sixty-five, to the stored. sixth of June, eighteen hundred and sixty-six, by reason of their being 1865, ch. 81, 1 in the civil service of the United States, shall be paid their said pen

(13 Stat. L., 499). sions, withheld by virtue of said section of the act aforesaid, for and during the said period of time from the third of March, eighteen hun dred and sixty-five, to the sixth of June, eighteen hundred and sixty. six. (March 1, 1879.]

CHAPTER 125.

AN ACT TO AMEND THE LAWS RELATING TO INTERNAL REVENUE

March 1, 1879. 20 Stat. L., 327.

SECTION
4. - and rectifiers and dealers may purchase in

such case less than twenty gallons.
R.S., $ 3244. Rectifiers of less than 500 bar.

rels a year to pay tax of $100. Sec. 18 of act of 1875, ch. 36. Special taxes on

retail liquor dealers. - on wholesale dealers.

distiller not subject to dealers' tax. – retail dealers in malt liquors.

wholesale dealers. - brewers not subject to dealers' tax, except,

&c. – refund of taxes paid under certain repealed acts.

DISTILLED SPIRITS.

SECTION 1. Collector of internal revenue, his deputy or

employé, issuing stamps before payment

guilty of misdemeanor, &c. 2. R. S., $ 797. Clerks of circuit or district courts,

at close of each quarter, to make report to Commissioner of Internal Revenue of money

paid in suits on collectors' bonds, &c. R. S., $ 3143. Collectors of internal revenue

to give bonds, and, when required, to renew

bonds, &c. - bonds of, to be filed with First Comptroller. R. S., 9 3144. — to act as disbursing agents,&c. R.S., 3149. Who to act in absence or disa.

bility of collector. - in case of vacancy: - collector's bond liable for deputy acting. - bond of deputy while acting available to

collector's representative. R.S., $ 3163. Collectors and revenue agents to

see that laws, &c., are enforced. - to report delinquencies, &c., to Commis

sioner. - Commissioner may transfer inspector,

gauger, or storekeeper, &c. R. S., § 3152. Internal-revenue agents not ex.

ceeding thirty-five may be appointed. - designation and powers of. - laws applicable to. R. S., 9 3165. Revenue officers may administer

oaths, &c., authorized by regulations. R.S., $ 3171. Officers suffering injury in dis

charge of duty may have suit for damages. Sec. 12 of act of 1875, ch. 36. Deputy collect

ors; appointment and compensation. - collectors' salaries in lieu of commissions.

collector may revoke appointment of depu. ties, require bonds; action on such bonds. - deputy collector's authority and responsi

bility. Sec. 13 of act of 1875, ch. 36. Collector to have

certain allowances for expenses, &c. - and further allowance in certain cases. - total compensation of, limited. - not entitled to salary unless confirmed by Senate.

ASSESSMENT AND COLLECTION.

3. R. S., $3173. Annual returns of persons liable

to tax. - when may be made by deputy collector. - in case of absence of person, deputy col.

lector to leave notice, &c. - procoedings in case of neglect to make re.

'turns, or of making false returns. - collector may examine persons and papers. R.S., $3176. Penalties added to tax may be

collected after tax is paid. R. S., 83183. Collectors, &c., not to issue re

ceipts in lieu of stampo. R.S., $ 3186. Taxes to be lien on all property

of person assessed. R. S.; 3197. Proceedings for seizure and sale

of real estate for taxes. - public notice and manner of sale. - purchase for United States. - adjournment of sale. - deeds, certificaters, &c., of purchasers for United States under internal revenue laws

to be sent to Commissioner.
District attorney's fee for preparing deeds, &c.
R. S., | 3203. Record of sales.
- collector to keep and transmit copy to Com.

missioner.
- deputy to return statement to collector.
- to be delivered to successor.

copy of, to be evidence.
R.S., S 3208. Commissioner to have charge of

real estate acquired by United States under

internal revenue laws. - may sell or lease same. - to release same on payment of debt. R. S., § 3223. Tax on distilled spirits acci.

dentally destroyed not to be remitted when fully insured.

5. R. S., 3246. Special tax not payable by vint

nors, &c., nor by apothecaries in certain

cases.
R.S., $ 3264. Survey of distillery, provisions

concerning.
R. S., 59 3276, 3286. Penalties on distiller for

obstructing officer in examination, and for

refusing to draw off water in tubs, &c.
R.S., 53282. In apparatus for manufacture of

vinegar, contrivances by which vapor can bo
converted into spirits not to be used.
- vinegar factory not to be near distillery, &c.
- manufacturers of vinegar may separato

alcoholic property from mash, &c.
- not to removo vinegar, &c., with over 2 per
cent. alcohol.
examination of vinegar factories, &c.
distilleries of thirty gallons or less may be
exempt from certain obligations.
R. S., § 3287. Drawing, gauging, &c. Repealed.
R. S., $ 3293. Entry and giving bond, taxes,

&c. Repealed.
R.S., 93294. Withdrawal from warehouse on

payment of tax.
R. S., 9 3301. Storekeeper to keep warehouse

books and make returns.
R.S., § 3314. Collectors to account for tax.

Repealed.
R.S., $ 3315. Stamps for restamping packages

of liquors, tobacco, cigars, snuff, &c., when

stamps are destroyed. R.S., 9 3317. Rectitiers to make returns. - punishment for fraud committed or at

tempted by, and for aiding same. R. S., $ 3318. Rectifiers and wholesale liquor

dealers to return monthly to collectors

transcripts of books. R. S., $ 3332. Distillery apparatus when seized

may be destroyed in certain cases, &c. R.S., § 3334. When spirits are sold for taxes,

and are of so low proof as to be of less value

tban tax, the same may be restamped, &c. R.S., $ 3346. Punishment for making, &c.,

counterfeit stamps, dies, &c., removing

stamps, &c. 6. Assessment for deficient production of dis.

tillery, or on account of grain, &c., found in excess of capacity of distillery may be re

mitted. Distillers of fruit exempt from such assess

ments, except, &c. R.S., ) 3221. T'ax on spirits accidentally dc.

stroyed by fire not to be collected, and, if

collected, may be refunded. 7. Rectifier's bond to be given before commencing

business. Repealed. 8. Rectifiers to give notice of intent to rectify. 9. Marshals may arrest and take before magis.

trato any persons operating illicit distil.

leries. 10. Condition of distiller's transportation bond

for spirits withdrawn for oxport.
Packages in bond for export may be changed.
R. S., $ 3340. Penalty on brewers extended to

failure to do any acts required.
R.S., 3244. Draw back on silks exported.

IMPORTED-LIQUOR STAMPS, ETC 11. Imported liquors to be placed in public stores,

inspected, and stamped. - casks of, wlien filled on premises of whole

sale dealer to have special stamps aflixed. 12. Stamps, &c., on imported packages to be le

faced, &c.

SPECIAL TAXES.

4. R. S., $ 3244. No special tax on sales of spirits,

&c., by fiduciary officer of court, retiring, &c., partner, nor wholesale tax on sales of entire stock by retail dealer.

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