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one thousand gallons," in the third line thereof; and by inserting the word "packages", after the word "casks", in the fifth line thereof. SEC 11. That section thirty-three hundred and thirty of the Revised Spirits may be Statutes of the United States be amended by striking out the words "in quantities of not less than one thousand gallons,” in the third line, and inserting in lieu thereof the words "or packages".
R. S., § 3330.
SEC. 12. That section twelve of an act entitled "An act to amend the laws relating to internal revenue", approved March first, eighteen hun- liquors of casks in which foreign dred and seventy-nine, be amended by striking out after the word liquors have been "liquors", in the sixth line thereof, the words "and no cask or other imported not propackage, such as is hereinbefore mentioned, in which distilled spirits, hibited. wines, or malt liquors have been imported, shall be used to contain ch. 125, 6 12. 1879, March 1, domestic distilled spirits, under penalty of the forfeiture of such reused cask or package and the contents thereof."
SEC. 13. That section thirteen of an act entitled "An act to amend the
laws relating to internal revenue", approved March first, eighteen hundred and seventy-nine, be amended by striking out after the word "sale", in the eighth line thereof, the following:
"Or shall, for such purpose, manufacture, use, or have in possession any cask or package made in imitation of, or intended to be in the similitude of such imported casks or packages, with any imitation of such marks or brands thereon," and by striking out after the word "sold," in the fifteenth line thereof, the word "manufactured".
Penalty for making, using, &c.,
Distilled spirits for manufacture of preparations for
export may be withdrawn from
R. S., § 3433.
SEC. 14. That section twenty of an act entitled "An act to amend the laws relating to internal revenue", approved March first, eighteen hun dred and seventy-nine, be amended by striking out all after the number of said section and substituting therefor the following: That under such regulations and requirements as to stamps, bonds, distillery wareand other security as shall be prescribed by the Commissioner of Internal house without tax. Revenue, any manufacturer of medicines, preparations, compositions, perfumeries, cosmetics, cordials, and other liquors, for export, manufact- 1879, March 1, uring the same in a duly constituted manufacturing warehouse, shall be ch. 125, § 20. authorized to withdraw, in original packages, from any distillery warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal-revenue tax thereon."
SEC. 15. That where spirits are withdrawn from distillery warehouses Allowance for for transfer to manufacturing warehouses, under the provisions of this leakage and loss act, it shall be lawful, under such rules and regulations and limitations tion from distillery during transportaas shall be prescribed by the Commissioner of Internal Revenue, with warehouse to manthe approval of the Secretary of the Treasury, for an allowance to be ufacturing waremade for leakage or loss by any unavoidable accident, and without any fraud or negligence of the distiller, owner, exporter, carrier, or their agents or employees, occurring during transportation from a distillery warehouse to a manufacturing warehouse.
SEC. 16. That section thirty-three hundred and fourteen be amended by striking out all after the said number, and substituting the following: "The books of tax-paid stamps issued to any collector shall be charged to his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books;
And ev[e]ry collector shall make a monthly return to the Commissioner of Internal Revenue of all tax-paid stamps issued by him to be affixed to any cask or package containing distilled spirits on which the tax has been paid, and account for the amount of the tax collected;
And when the said collector returns to the Commissioner of Internal Revenue any book of marginal stubs, which it shall be his duty to do as soon as all the stamps contained in the book when issued to him have been used, and accounts for the tax on the number of gallons represented on the stamps and coupons that were contained in said book, there shall be allowed to the collector a commission of one-half of one per centum on the amount of such tax, in addition to any other commission by law allowed:
Collectors to ac
count for tax-paid
Provided, That the total net compensation of collectors as fixed by this title shall not be thereby increased.
All stamps relating to distilled spirits, other than the tax-paid stamps, charged with other shall be charged to collectors; and the books containing such stamps stamps. Reports may be intrusted by any collector to the gauger of the district, who and books. shall make a daily report to the collector of all such stamps used by him and for whom used; and when all the stamps contained in any such book have been issued, the gauger of the district shall return the book to the collector, with all the marginal stubs therein":
Export stamps; how charged and amount due col
Provided, That all export stamps issued to collectors shall be charged to them as representing the value of ten cents for each stamp, and they shall collect the amount due for such stamps at the rate of ten cents for each stamp issued in such manner and at such time as the Commissioner of Internal Revenue may prescribe, and the Commissioner may, in his discretion, make assessment therefor.
R. S., § 3330. 1874, June 9, ch. 259, § 2. Spirits with- SEC. 17. Whenever the owner of any distilled spirits shall desire to drawn from dis- withdraw the same from the distillery warehouse, or from a special tillery or bonded bonded warehouse, he may file with the collector a notice giving a dewarehouse may be regauged. scription of the packages to be withdrawn, and request that the distilled spirits be regauged; and thereupon the collector shall direct the gauger to regauge the same, and mark upon each package so regauged the number of gauge or wine gallons and proof-gallons therein contained. If upon such regauging it shall appear that there has been a loss of disAllowance for tilled spirits from any cask or package, without the fault or negligence leakage. of the distiller or owner thereof, taxes shall be collected only on the quantity of distilled spirits contained in such cask or package at the time of the withdrawal thereof from the distillery warehouse, or special
Provided, however, That the allowance which shall be made for such -to what extent loss of spirits as aforesaid shall not exceed one proof-gallon for two made. months, or part thereof, one and one-half gallons for three and four months, two gallons for five and six months, two and one-half gallons for seven and eight months, three gallons for nine and ten months, three and one-half gallons for eleven and twelve months, four gallons for thirteen, fourteen, and fifteen months, four and one-half gallons for sixteen, seventeen, and eighteen months, five gallons for nineteen, twenty, and twenty-one months, five and one-half gallons for twenty-two, twentythree, and twenty-four months, six gallons for twenty-five, twenty-six, and twenty-seven months, six and one-half gallons for twenty-eight, twenty-nine, and thirty months, seven gallons for thirty-one, thirty-two, and thirty-three months, and seven and one-half gallons for thirty-four, thirty-five, and thirty-six months:
Provided, also, That the foregoing allowance of loss shall apply only to casks or packages of a capacity of forty or more wine-gallons, and that the allowance for loss on casks or packages of less capacity than forty gallons shall not exceed one-half the amount allowed on said fortygallon cask or package;
But no allowance shall be made on casks or packages of less capacity than twenty gallons:
And provided further, That the proof of such distilled spirits shall Computation of not in any case be computed at the time of withdrawal at less than one proof of spirits. hundred per cent.
SEC. 18. That subsection second of section thirty-two hundred and Manufacture of forty-four shall not apply to distillers in registered distilleries who wooden stills by manufacture for their own use wooden stills, but each of said distillregistered distillers shall give notice to the collector of the district in which his disers for their own use not subject to tillery is located of each still manufactured before the same is used. special tax.
R. S., § 3244, par.
SEC. 19. That all acts and parts of acts inconsistent herewith are hereby repealed. [May 28, 1880.]
AN ACT MAKING APPROPRIATIONS FOR THE SUPPORT OF THE MILITARY ACADEMY FOR
Secretary of War may assign any Army officer as professor of law at the Military Academy.
For department of law: Provided, That the Secretary of War may, in his discretion, assign any officer of the Army as professor of law.
[June 1, 1880.]
June 1, 1880.
21 Stat. L., 153.
may assign any Secretary of War Army officer as professor of law at the Military Academy.
R. S., § 13091313.
AN ACT PROVIDING FOR THE REAPPORTIONMENT OF THE MEMBERS OF THE LEGISLA-
June 3, 1880.
21 Stat. L., 154.
[SECTION 1], That the governor, and the speaker of the house of rep- Reapportionresentatives and the president of the council during the last session of ment of members the legislatures, in the Territories of Montana, Idaho, and Wyoming, be, of legislatures of and they are hereby, authorized and empowered to act as a board of ap- and Wyoming on portionment in their respective Territories; basis of census of
And when assembled at the capitals of their respective Territories, they, or a majority of them, shall reapportion the members of the council and house of representatives in their respective Territories upon the basis of the population as shown by the returns of the census for the year eighteen hundred and eighty, excluding Indians, and shall make such apportionment strictly in accordance with said census returns, allotting members of each house of the legislative assembly to the different sections of their respective Territories, pro rata, as nearly as prac ticable, according to the population, and to that end may apportion, when necessary, in joint council districts.
R. S., 1922.
Election after re
SEC. 2. That the reapportionment so made by said boards shall be forthwith certified to by the members, or a majority thereof, making the apportionment. same, and filed in the office of the Secretary of the Territory; and within ten days thereafter the governor shall issue his proclamation for an election of such members of the legislature so apportioned as aforesaid, specifying in such proclamation the apportionment so made to the different sections, and which election shall be held at the time and places as provided by law, and the returns to be canvassed as provided by the laws of said Territories respectively.
The next legis
SEC. 3. That the persons elected under such apportionment shall, when assembled at their respective capitals, at the time provided by law, lative assembly. and when duly qualified and organized, constitute the next legislative assembly in each of said Territories, and shall be empowered to alter or amend the reapportionment for members of the legislature so made, and at any time thereafter reapportion their respective Territories in accordance with the population as the same may vary and change.
SEC. 4. That the members constituting such boards of apportionment shall assemble at the capitals of their respective Territories and com- pay of boards of plete their work on or before the first Monday in September, eighteen apportionment. hundred and eighty, and they shall be allowed the same compensation per diem and mileage as are allowed to the presiding officers of the legislatures in such Territories;
Which allowance shall be certified by the Secretary of the Territory to the proper officers of the United States Treasury Department, and
When act takes effect.
the same shall be paid out of any moneys in the Treasury not otherwise appropriated.
SEC. 5. That this act shall take effect and be in force from and after its passage. [June 3, 1880.]
June 4, 1880.
21 Stat. L., 155.
Circuit court for Iowa; when and R. S., §§ 572, 658. 1874, Feb. 9, ch.
where to be held.
Civil suits in cir
AN ACT PROVIDING THE TIMES AND PLACES OF HOLDING THE CIRCUIT COURT OF THE
1. Circuit court for Iowa; when and where to
2. Civil suits in circuit or district court of Iowa
Issues of fact; where to be tried.
Be it enacted, &c.
3. Boundaries of northern, southern, western, and central divisions.
[SECTION 11, That the circuit court of the United States in and for the district of Iowa shall hereafter be held at the times and places provided by law for holding the United States district court in and for said district.(1)
Causes removed from any court of the State of Iowa into said circuit court within said district shall be removed to the circuit court in the division in which such State court is held, unless the parties thereto shall otherwise agree, or the court, for good cause, shall otherwise order. SEC. 2. That all civil suits not of a local nature which shall be herecuit or district after brought in the circuit or district court of the United States in said court of Iowa to district must be brought in the division of the district where the defendvision where one ant or defendants reside; but if there are two or more defendants residof defendants re- ing in different divisions the plaintiff may sue in either one of the divisjons in which a defendant resides.
be brought in di
R. S., § 740.
Issues of fact; where tried.
R. S., § 537.
All issues of fact triable in either of said courts shall be tried in the division where the defendant or one of the defendants resides, unless by consent of both parties the case shall be removed to some other division. Where the defendant is a non-resident of the district suit may be brought in any division where property or the defendant is found.
SEC. 3. That the northern division of said district shall contain the
ion; boundaries of. following counties: Alamakee, Winneshiek, Howard, Mitchell, Floyd, Chickasaw, Fayette, Clayton, Butler, Bremer, Grundy, Blackhawk, Buchanan, Delaware, Dubuque, Benton, Linn, Jones, Jackson, and Clinton.
R. S., § 537.
R. S., § 537.
R. S., § 560.
The southern division shall contain the counties of Cedar, Scott, Muscatine, Louisa, Washington, Keokuk, Mahaska, Monroe, Wapello, Jef ferson, Henry, Des Moines, Lee, Van Buren, Davis, and Appanoose.
The western division shall contain the counties of Monona, Crawford, Carroll, Guthrie, Audubon, Shelby, Harrison, Pottawattamie, Cass, Adair, Union, Adams, Montgomery, Mills, Fremont, Page, Taylor, and Ringgold.
The central division shall contain the remaining counties of the State. SEC. 4. That the clerk of the district court shall be the clerk of the circuit court at all the places where the same is held in said district except at Des Moines.
SEC. 5. That all acts and parts of acts inconsistent with this act are hereby repealed. [June 4, 1880.]
NOTE. (1) The times and places for holding the courts are: At DUBUQUE on the third Tuesday in April and November; at KEOKUK on the third Tuesday in January and June; at DES MOINES on the second Tuesday in May and the third Tuesday in October; at Council Bluffs on the fourth Mondays of March and September.-Revised Statutes, § 572, and act of 1874, February 9, ch. 24.
AN ACT MAKING APPROPRIATIONS TO PROVIDE FOR THE EXPENSES OF THE GOVERN-
1. Par. 1. One of Commissioners of District of
Par. 2. of Columbia Hospital and Lying-in
2. All revenues of District to be deposited in
Be it enacted, &c.
[SECTION 1.] #
For Reform School:
2.- appropriations not to be exceeded in ex-
Commissioners limited in making requisitions.
June 4, 1880.
21 Stat. L., 155.
[Par. 1.] That one of the Commissioners of the District of Columbia, One of Commisto be selected by the Board of Commissioners, shall be a trustee, with sioners of District all the powers, privileges, and duties of other trustees of said Reform Reform School. School.
[Par. 2.] That one of the commissioners of the District of Columbia, to be selected by the Board of Commissioners, shall be a trustee of said Hospital and Lying-in Asylum, with all the powers, privileges, and duties of other trustees of the same.
to be trustee of
1876, May 3, ch. 90, § 1.
All revenues of
SEC. 2. That all moneys appropriated by this act, together with all revenues of the District of Columbia from taxes or otherwise, shall be District to be dedeposited in the Treasury of the United States as required by the pro- States Treasury, posited in United visions of section four of an act approved June eleventh, eighteen hun- except, &c.; how dred and seventy-eight, and shall be drawn therefrom only on requisi- drawn. tion of the Commissioners of the District of Columbia (except that the 1878, June 11, ch. moneys appropriated for interest and the sinking fund shall be drawn 1804. 1879, March 3, therefrom only on the requisition of the Treasurer of the United States), ch. 182, § 3, par. 3. such requisition specifying the appropriation upon which the same is drawn;
And in no case shall such appropriation be exceeded either in requisi- - appropriation tion or expenditure, and the accounts for all disbursements of the Com- not to be exceeded missioners of said District shall be made monthly to the accounting in expenditures. officers of the Treasury by the auditor of the District of Columbia, on vouchers certified by the Commissioners as now required by law: Provided, That said Commissioners shall not make requisitions upon the appropriations from the Treasury of the United States for a larger limited in making amount during said fiscal year than they make on the appropriations requisitions. arising from the revenues of said District:
And provided further, That they shall submit their annual estimates to the Secretary of the Treasury by the first day of October of each year. [June 4, 1880.]
to submit annual estimates to Secretary of Treasury. 1878, June 11, ch. 180, § 3.
1881, March 3, ch. 134, § 1, par. 5.
AN ACT TO AUTHORIZE THE PRESIDENT TO APPOINT AN OFFICER OF THE NAVY OR
Judge-Advocate-General of Navy to be appointed. | Office of, to be in Department; his duties.
Be it enacted, &c., That the President of the United States be, and he is hereby, authorized to appoint, for the term of four years, by and with the advice and consent of the Senate, from the officers of the Navy or
June 8, 1880.
21 Stat. L., 164.
Judge-AdvocateGeneral of Navy to be appointed.
R. S., § 416.