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eighteen hundred and sixty-six, shall be deposited by the treasurer of the United States, to be covered into the treasury by warrant, and to be carried to the credit of the parties in whose favor such certificates, drafts or checks were respectively issued, or to the persons who are entitled to receive pay therefor, and into an appropriation account to be denominated “outstanding liabilities.”

Sec. 2. That the certificate of the register of the treasury, stating Certificate of that the amount of any draft issued by the treasurer of the United States, amount of draft, to facilitate the payment of a warrant directed to him for payment, and &c. attached to which may have so remained outstanding and unpaid for three years or any warrant, to more as aforesaid, and which shall have been thus deposited and covered voucher, &c. into the treasury, shall be, and the same is hereby authorized to be, when attached to any such warrant, a sufficient voucher in satisfaction of any such warrant or part of any warrant, the same as if the drafts correctly indorsed and fully satisfied were attached to such warrant or part of warrant. And all such moneys mentioned in this and in the preceding sec- Appropriation

for the redemption shall remain as a permanent appropriation for the redemption and tion of outstandpayment of all such outstanding and unpaid certificates, drafts and checks ing certificates, as aforesaid.

&c. Sec. 3. That the payee, or the bona fide holder of any such draft or Payee of check, the amount of which has been so deposited and covered into the drafts, &c. to treasury, shall, on presenting the same to the proper officer of the treasury, upon presentabe entitled to have it paid by the settlement of an account and the issuing tion. of a warrant in his favor, according to the practice in other cases of authorized and liquidated claims against the United States.

This act to apSEC. 4. That at the termination of every fiscal year after this act shall

ply to all such begin to operate, the provisions thereof shall apply to all similar certifi- certificates, &c. cates, drafts, and checks, which shall then have for three years or more outstanding for remained outstanding, unsatisfied and unpaid, and to all disbursing officers' three years, and accounts that shall have so remained unchanged, as in the next section disbursing offiprovided for. Sec. 5. That the amounts, except such as are provided for in the first

Accounts of

disbursing offisection of this act, of the accounts of every kind of disbursing officer of the

cers, unchanged government of the United States, which shall have remained unchanged, for three years, or which shall not have been increased by any new deposit thereto, nor

into the treasury, decreased by drafts drawn thereon, for the space of three years, shall in and credited. like manner be covered into the treasury, to the proper appropriation to which they may belong, and the amounts thereof shall, on the certificate of the treasurer of the United States that such amount has been deposited in the treasury, be credited by the proper accounting officer of the treasury on the books of the Treasury Department, to the officer in whose name it had stood on the books of any agency of the treasury, if it shall be made to appear that he is entitled to such credit. Sec. 6. That for the purpose of giving force and effect to the full in

The treasurer, tent and meaning of this act, it shall be the duty of the treasurer, and of urers, &c. to reall assistant treasurers, and of all designated depositaries of the United port to the seco States, and of the cashiers of all national banks designated as such de- retary annually positories, to report to the Secretary of the Treasury, at the close of busi- such accounts. ness on the thirtieth day of June next, and in like manner at the close of business on every thirtieth day of June thereafter, the condition of every such account so standing, as in the preceding section specified, on the books of their respective offices, stating the name of each depositor, re- Report to state spectively, with his official designation, the total amount so rem'ining on

what. deposit to his credit, and the dates, respectively, of the last credit and the last debit made to each of such accounts, respectively. And it shall be

Disbursing of

ficers to report the duty of every and each disbursing officer in any and every depart- annually all ment of the government of the United States to make a like return of checks issued, all checks issued by such officer, and which may then have been outstar.d- &c. ing and unpaid for three years and more, stating fully in such report the

cers.

to be covered

assistant treas

name of the payee, for what purpose given, the office on which drawn, the number of the voucher received therefor, and the date, number, and amount for which it was drawn, and, when known, the residence of the payee.

No. 507. — May 3, 1866. Stat. at Large, (No. 31.) A Resolution making Appropriations for the Expenses of collecting the Revenue Vol. XIV. p. 354.

from Customs. Appropriation Resolved, &c. That there be, and hereby is, appropriated, out of any for expenses of

money in the treasury not otherwise appropriated, the sum of two millions collecting the

one hundred thousand dollars for the expenses of collecting the revenue revenue from

from customs for each half-year from and after the last day of December, eighteen hundred and sixty-five, and in addition thereto such sums as may be received during said half-year from fines, penalties, and forfeitures

connected with the customs, and from storage, cartage, drayage, and 1858, ch. 160, 91. labor; and the first section of an “ Act making appropriations for the exVol. xi. p. 337.

penses of collecting the revenue from customs," approved June fourteen, eighteen hundred and fifty-eight, be, and the same is, hereby repealed.

customs.

No. 508. - May 21, 1866.
Stat. at Large,

CHAP. LXXXVI. An Act to prevent and punish Kidnapping.
Vol. XIV. p. 50.
Carrying

Be it enacted, &c. That if any person shall kidnap or carry away any away, &c. any other person, whether negro, mulatto, or otherwise, with the intent that person, to sell him as a slave,

such other person shall be sold or carried into involuntary servitude, or &c. or persuad- held as a slave; or if any person shall entice, persuade, or knowingly ining thereto or

duce any other person to go on board any vessel or to any other place, aiding therein, how punished. with the intent that he or she shall be made or held as a slave, or sent

out of the country to be so made or beld, or shall in any way knowingly aid in causing any other person to be held, sold, or carried away, to be held or sold as a slave, he or she shall be punished, on conviction thereof, by a fine of not less than five hundred nor more than five thousand dollars, or by imprisonment not exceeding five years, or by both of said pun

ishments. Knowingly re- Sec. 2. That if the master or owners, or person having charge of any ceiving on board, vessel, shall receive on board any other person, whether negro, mulatto, &c. of a vessel, any person for

or otherwise, with the knowledge or intent that such person shall be carthe purpose of ried from any State, Territory, or district of the United States, to a carrying him away to be sold foreign country, state, or place, to be held or sold as a slave, or shall or held as a carry away from any State, Territory, or district of the United States, slave, how pun- any such person, with the intent that he or she shall be so held or sold as

a slave, such master, owner, or other person offending, shall be punished by a fine not exceeding five thousand nor less than five hundred dollars,

or by imprisonment not exceeding five years, or by both of said punishVessel to be ments. And the vessel on board which said person was received to be forfeited.

carried

away

shall be forfeited to the United States.

No. 509. — JUNE 14, 1866. Stat. at Large, CHAP. CXXII. – An Act to regulate and secure the Safe-Keeping of public Money inVol. XIV. p. 64.

trusted to Disbursing Officers of the United States. Disbursing Be it enacted, &c. That from and after the passage of this act it shall officers to depos- be the duty of every disbursing officer of the United States having any with the treas- public money intrusted to him for disbursement, to deposit the same with urer or some ag- the treasurer or some one of the assistant treasurers of the United sistant treasurer, States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law; and all transfers from the treas

to draw only

as required. ury of the United States to a disbursing officer shall be by draft or war- Transfers to be rant on the treasury or an assistant treasurer of the United States: Provided, by draft. That in places where there is no treasurer nor assistant treasurer of the Deposits where United States, the Secretary of the Treasury may, when he deems it there is no treasessential to the public interest, specially authorize in writing the deposit urer or assistant. of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors.

Sec. 2. That if any disbursing officer of the United States shall de- Depositing posit any public money intrusted to him in any place or in any manner,

public money, or

converting, or except as authorized by law, or shall convert to his own use in any way loaning, or drawwhatever, or shall loan, with or without interest, or shall for any purpose ing, or transfernot prescribed by law withdraw from the treasurer or any assistant treas- ring the same urer, or any authorized depository, or shall for any purpose not prescribed thorized, to be by law transfer or apply any portion of the public money intrusted to embezzlement. him, every such act shall be deemed and adjudged an embezzlement of the money so deposited, converted, used, loaned, withdrawn, transferred, or applied, and every such act is hereby declared a felony, and upon con- Penalty. viction thereof shall be punished by imprisonment for a term not less than one year nor more than ten years, or by fine not more than the amount embezzled nor less than one thousand dollars, or by both such fine and imprisonment, at the discretion of the court.

Sec. [3.] That if any banker, broker, or any person, not an authorized Knowingly redepositary of public moneys, shall knowingly receive from any disburs-ceiving from any

disbursing officer ing officer, or collector of internal revenue, or other agent of the United or collector, any States any public money on deposit or by way of loan or accommodation, public money on with or without interest, or otherwise than in payment of a debt against 10an, or using the United States; or shall use, transfer, convert, appropriate or apply such money for any portion of the public money for any purpose not prescribed by law; any unauthoror shall counsel, aid, or abet any disbursing officer or collector of internal aiding in sodorevenue or other agent of the United States in so doing, every such act ing, to be deemed shall be deemed and adjudged an embezzlement of the money so depos

embezzlement. ited, loaned, transferred, used, converted, appropriated, or applied; and any president, cashier, teller, director, or other officer of any bank or Punishment of banking association who shall violate any of the provisions of this act officers of banks

for violating this shall be deemed and adjudged guilty of embezzlement of public money, act. and punished as provided in section two of this act.

No. 510. — JUNE 27, 1866. CHAP. CXLII. – An Act to amend an Act entitled "An Act to authorize the Sale of Stat. at Large,

Marine Hospitals and Revenue Cutters,approved April twentieth, eighteen hundred and Vol. XIV. p. 76. sixty-sir.

1866, ch. 63. Be it enacted, &c. That the act entitled “ An act to authorize the sale. Certain marine of marine hospitals and revenue cutters," approved April twentieth, hospitals not to

be leased or sold. eighteen hundred and sixty-six, shall not be construed to authorize the Secretary of the Treasury to lease or sell any such hospital where the relief furnished to sick marine[r]s shall show an extent of relief equal to twenty cases per diem, on an average, for the last preceding four years, or where no other suitable and sufficient hospital accommodations can be procured upon reasonable terms for the comfort and convenience of the patients.

60

No. 511.- JULY 3, 1866.

Stat. at Large, CHAP. CLXII. - - An Act to regulate the Transportation of Nitro-Glycerine, or Glynoin Vol. XIV. p. 81.

Oil, and other Substances therein named. The transpor

Be it enacted, &c. That hereafter it shall not be lawful to transport, tation, &c. of nitro-glycerine, carry or convey, ship, deliver on board, or cause to be delivered on board, &c. forbidden. the substance or article known or designated as nitro-glycerine, or glynoin

oil, nitroleum or blasting oil, or nitrated oil, or powder mixed with any such oil, or fibre saturated with any such [article] or substance upon or in any ship, steamship, steamboat, vessel, car, wagon, or other vehicle, used or employed in transporting passengers by land or water between a place or places in any foreign country and a place or places within the limits of any State, Territory, or district of the United States, or between a place in one State,

Territory, or district of the United States, and a place in any other State, Penalty. Territory, or district thereof; and any person, company, or corporation who

shall knowingly violate the provisions of this section, shall be liable to a One half of fine fine of not less than one thousand nor more than ten thousand dollars, at to the informer. the discretion of the court, one half to the use of the informer.

If the death of SEC. 2. That in case the death of any person shall be caused, directly any person is

or indirectly, by an explosion of any quantity of said substances or articles, caused by the explosion of ni- or either of them, while the same is being placed upon or in any such tro-glycerine, ship, steamship, steamboat, vessel, car, wagon or other vehicle, to be &c. while transported, &c.

per

transported, carried, or conveyed thereon or therein in violation of the sons knowingly foregoing section, or while the same is being so transported, carried, or concerned there

conveyed, or while the same is being removed from such sbip, steamship, in to be guilty of manslaughter.

steamboat, vessel, car, wagon, or other vehicle, every person who knowingly placed or aided, or permitted the placing of the said substance upon or in such ship, steamship, steamboat, vessel, car, wagon, or other

vehicle, to be so transported, carried, or conveyed, shall be deemed guilty Punishment. of manslaughter, and on conviction thereof shall suffer imprisonment for

a period not less than two years. Those sub- Sec. 3. That it shall not be lawful to ship, send, or forward any quanistances not to be tity of the said substances or articles, or to transport, convey, or carry the carried, unless enclosed, &c. same by a ship, boat, vessel, vehicle, or conveyance, of any description,

upon land or water, between a place in a foreign country and a place within the United States, or between a place in one State, Territory, or district of the United States, and a place in any other State, Territory, or district thereof, unless the same shall be securely enclosed, deposited or packed in a metallic vessel surrounded by plaster of Paris, or other material that will be non-explosive when saturated with such oil or substance, and separate from all other substances, and the outside of the package

containing the same, be marked, printed, or labelled in a conspicuous manPackage, how ner with the words “ Nitro-Glycerine, Dangerous”; and any person, comto be marked.

pany, or corporation, who shall knowingly violate the provisions of this Penalty.

section, shall be liable to a fine of not less than one thousand nor more One half of fine than five thousand dollars, at the discretion of the court, one half to the to the informer.

use of the informer. District court Sec. 4. That the district court of the United States within the district to have jurisdic- in which any offence against this act shall be committed, or if committed under this act.

in or upon any ship, boat, vessel, or vehicle, beyond the territorial limits of any district, then within the district from which the same departed, or that in which it shall first arrive, shall have jurisdiction to try and punish

the offender under the provisions of this act. Rights of

Sec. 5. That this act shall not be so construed as to prevent any State, States, &c. to Territory, district, city, or town within the United States from regulating hibit

mulate or pro- or from prohibiting the traffic in or transportation of the said substances transportation between persons and places lying or being within their respective territhereof not af- torial limits, or from prohibiting its introduction into such limits for sale,

use, or consumption therein.

No. 512. — JULY 13, 1866.
CHAP. CLXXVII. . - An Act relating to Pilots and Pilot Regulations.

Stat. at Large,

Vol. XIV. p. 93. Be it enacted, &c. That no regulations or provisions shall be adopted No State shall by any State of the United States of America which shall make any dis- make discrimicrimination in the rate of pilotage or half-pilotage between vessels sailing of pilotage of between the ports of one State and vessels sailing between the ports of certain vessels. different States, or any discrimination against vessels propelled in whole or in part by steam, or against national vessels of the United States, and Existing dis

criminations aball existing regulations or provisions making any such discrimination, as

rogated. herein mentioned, are hereby annulled and abrogated.

94.

No. 513. — JULY 13, 1866. CHAP. CLXXX. - An Act to provide for making the Town of Whitehall, New York, Stat. at Large, a Port of Delivery.

Vol. XIV. p. Be it enacted, &c. That the town of Whitehall, in the State of New Whitehall, N. York, which by existing law is a port through which imported merchan. Y., made a port dise may be exported in bond and for drawback to the adjacent British collection disNorth American provinces, be, and the same is hereby, constituted a port trict of Chamof delivery within the collection district of Champlain, and that a deputy collector, as now authorized by law, shall there reside, who shall receive the same compensation as is now paid to the deputy collector now stationed at that port.

plain.

No. 514. — July 13, 1866.
CHAP. CLXXXIV. - An Act to reduce Internal Taration and to amend an Act entitled

Stat. at Large, “An Act to provide Internal Revenue to support the Government, to pay Interest on the Vol. XIV. p. 98. public Debt, and for other Purposes,approved June thirtieth, eighteen hundred and sixty- 1864, ch. 178. four, and Acts amendatory thereof..

1866, ch. 78. Sec. 9. * * That section one hundred and three be amended by striking out all after the enacting clause, and inserting in lieu thereof the following:

tax.

And provided further, That all boats, barges, and flats not used for Boats, &c. not

used for passencarrying passengers, nor propelled by steam or sails, which are floated or

gers, and not protowed by tug-boats or horses, and used exclusively for carrying coal, oil, pelled by steam, minerals, or agricultural products to market, shall be required hereafter, &c. and used exin lieu of enrolment fees or tonnage tax, to pay an annual special tax, for clusively for careach and every such boat of a capacity exceeding twenty-five tons, and to pay an annual not exceeding one hundred tons, five dollars; and when exceeding special tax, one hundred tons, as aforesaid, shall be required to pay ten dollars; and

How assessed said tax shall be assessed and collected as other special taxes provided for and collected. in this act.

Sec. 66. That the Secretary of the Treasury is hereby authorized to Special comappoint an officer in his department who shall be styled “special com- missioner of the missioner of the revenue,” whose office shall terminate in four years

from Term of office. the thirtieth day of June, eighteen hundred and sixty-six. It shall be the duty of the special commissioner of the revenue to inquire into all

Duties. the sources of national revenue, and the best methods of collecting the revenue; the relations of foreign trade to domestic industry ; the mutual adjustment of the systems of taxation by customs and excise, with the view of insuring the requisite revenue with the least disturbance or inconvenience to the progress of industry and the development of the resources of the country; and to inquire, from time to time, under the direction of the Secretary of the Treasury, into the manner in which officers charged with the administration and collection of the revenues

revenue.

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