authorize the refunding of the national debt," with like qualities, privileges, and exemptions, to the extent necessary to carry this act into full effect, and to use the proceeds thereof for the purposes aforesaid. And all provisions of laws inconsistent with the provisions of this Repeal. act are hereby repealed. [January 14, 1875.] CHAP. 18.-An act making appropriations for the naval service for the year ending June thirtieth, eighteen hundred and seventy-six, and for other purposes. * * * Be it enacted, &c., * For expenses and transportation of officers traveling under orders, Provided, That no allowance shall be made in the settlement of any account for traveling expenses unless the same be incurred on the order of the Secretary of the Navy, or the allowance be approved by him. Navy officers traveling expen ses to be approved by Secretary. 1875, March 3, ch. [January 18, 1875.] 133, par. 1, and note, post, p. 81. 1876, June 30, ch. 159, par. 1, post, p. 109. 1882, Aug. 5, ch. 391, par. 5, post, p. 377. * * CHAP. 19.—An act to remove the limitation restricting the circulation of banking-associations issuing notes payable in gold. Jan. 19, 1875. 18 Stat. L., 302. Limit of circula Be it enacted, &c., That so much of section five thousand one hundred and eighty-five of the Revised Statutes of the United States as tion of banks issulimits the circulation of banking-associations, organized for the pur- ing gold notes repealed. pose of issuing notes payable in gold, severally to one million dollars, R.S., § 5185. be, and the same is hereby, repealed; and each of such existing banking-associations may increase its circulating-notes, and new bankingassociations may be organized, in accordance with existing law, without respect to such limitation. [January 19, 1875.] Jan. 22, 1875. CHAP. 22.-An act declaratory of the act entitled "An act to amend the customs-revenue laws, and to repeal moieties," approved June twenty-second, eighteen hundred and seventy- 18 Stat. L., 303. four. Be it enacted, &c., That nothing in the nineteenth section of the Judges and disact entitled "An act to amend the customs-revenue laws, and to trict attorneys not repeal moieties," approved June twenty-second, eighteen hundred liable to penalty and seventy-four, shall be construed to affect any authority, power, &c., proceedings for discontinuing, or right which might theretofore have been lawfully exercised by to obtain testiany court, judge, or district attorney of the United States to obtain mony of accomthe testimony of an accomplice in any crime against, or fraud upon plices in crimes. the customs-revenue laws, on any trial or proceeding for a fine, pen- R. S., § 5292. alty, or forfeiture under said laws, by a discontinuance or dismissal, ch. 391, § 19, ante or by an engagement to discontinue or dismiss any proceedings p. 35. against such accomplice. [January 22, 1875.] 1874, June 24 CHAP. 29.-An act to constitute Patchogue on the south side of Long Island, in the State of Be it enacted, &c., That the village of Patchogue, on the south side of Long Island, State of New York, shall be, and the same is hereby, made a port of delivery within the collection district of the port of New York, and shall be subject to the same regulations as other ports of delivery in the United States; sels, &c. Surveyor to be That a surveyor be appointed by the President, with the advice appointed, who and consent of the Senate, to reside at the said port of Patchogue, may enroll veswho shall have the power to enroll and license vessels to be employed R.S.,$2536,par.2. in the coasting trade and fisheries, under such regulations as the SecR. S., § 4320. retary of the Treasury may deem necessary, and who shall give the 1886, June 19, usual bond, perform the usual duties in the manner prescribed, and ch. 421, § 1, post, receive the fees he may be entitled to by law as allowed to surveyors for the same duties, and no more. [January 29, 1875.] p. 492. Feb. 8, 1875. 18 Stat. L., 307. Oaths of subor dinate customs officers, before whom and how taken. R. S., §2616. Penalty. special tax, &c. CHAP. 36.—An act to amend existing customs and internal-revenue laws, and for other purposes. Be it enacted, &c., [Sections 1-10 superseded, 1890, Oct. 1, ch. 1244, §§ 1, 2, post, pp. 812-856.] SEC. 11. That the oaths now required to be taken by subordinate officers of the customs may be taken before the collector of the customs in the district in which they are appointed, or before any officer authorized to administer oaths generally; and the oaths shall be taken in duplicate, one copy to be transmitted to the Commissioner of Customs, and the other to be filed with the collector of customs for the district in which the officer appointed acts. And in default of taking such oath, or transmitting a certificate thereof, or filing the same with the collector, the party failing shall forfeit and pay the sum of two hundred dollars, to be recovered, with cost of suit, in any court of competent jurisdiction, to the use of the United States. INTERNAL REVENUE. SECS. 12, 13. [Superseded, 1879, March 1, ch. 125, § 2, post, pp. 224, 225.] SECS. 14, 15. [Superseded, 1883, March 3, ch. 121, post, p. 404.] Rectifiers, liquor- SEC. 16. That any person who shall carry on the business of a recdealers, &c., car- tifier, wholesale liquor-dealer, retail liquor-dealer, wholesale dealer rying on business in malt-liquors, retail dealer in malt-liquors, or manufacturer of stills, without paying without having paid the special tax as required by law, or who shall carry on the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent to defraud the United States of the tax on the spirits distilled by him, or any part thereof, shall, for every such offense be find not less than one hundred dollars nor more than five thousand dollars and imprisoned not less than thirty days nor more than two years. -penalty. -spirits, stills, &c., in such case forfeited. R. S., § 3242. And all distilled spirits or wines, and all stills or other apparatus, fit or intending (1) to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found in the distillery or rectifying establishment, or in any building, room, yard, inclosures connected therewith, and used with or constituting a part of the premises; and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or enclosure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery which shall be found in any such building, yard, or enclosure, and all the right, title, and interest, of every person in any premises used for ingress or egress to or from such distillery, who has knowingly suf NOTE. (1) So written on the roll. fered or permitted such premises to be used for such ingress or egress, shall be forfeited to the United States. Affixing imita SEC. 17. That if any person shall affix, or cause to be affixed, to or upon any cask or package containing, or intended to contain, distilled tion stamps spirits, any imitation stamp, or other engraved, printed, stamped, or packages of disphotographed label, device, or token, whether the same be designed alty. as a trade mark, caution notice, caution, or otherwise, and which R. S., § 3326. shall be in the similitude or likeness of, or shall have the resem- 1879, Mar. 1, ch. blance or general appearance of, any internal revenue stamp required 125, § 17, amendby law to be affixed to or upon any cask or package containing dis- ing R. S., § 3429, post, p. 242. tilled spirits, he shall, for each offense, be liable to a penalty of one hundred dollars, and, on conviction, shall be fined not more than one thousand dollars, and imprisoned not more than three years, and the cask or package with its contents shall be forfeited to the United States. SEC. 18. [Superseded, 1879, March 1, ch. 125, § 4, post, p. 229.] SEC. 19. That every person, firm, association other than national bank associations, and every corporation, State bank, or State banking association, shall pay a tax of ten per centum on the amount of their own notes used for circulation and paid out by them. SEC. 20. That every such person, firm, association, corporation, State bank, or State banking association, and also every national banking association, 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 of any town, city, or municipal corporation, used for circulation and paid out by them. Tax on corpora tion and State bank notes for cir culation. R. S., SS 3412, 3413. 1875, March 3, ch. 167, post, p. 96. 16 Fed. Rep., 369. 25 Fed. Rep., 138. 16 Opins., 341. 111 U.S., 63. 1879, Mar. 1, ch. 125, § 22, post, p. 243 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, amount of notes so and in the same manner, and with like penalties for failure to return be made. used or paid out to and pay the same, as provided by law for the return and payment of R. S., SS 3414. taxes on deposits, capital, and circulation, imposed by the existing 3415. provisions of internal revenue law. 16 Opins., 341. Penalties on in SEC. 22. [Superseded, 1883, March 3, ch. 121, post, p. 404.] SEC. 23. That all acts and parts of acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue ternal-revenue ofofficer or other officer of the Department of the Treasury of the ficers; to what offiUnited States, or under any bureau thereof, shall be, and are hereby, cers to apply. R, S., SS 3158, applied to all persons whomsoever, employed, appointed, or acting 3169, 3316. 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. SEC. 24. That whenever any manufacturer of tobacco shall desire Manufacturers to withdraw the same from his factory for exportation under exist- of tobacco removing laws, such manufacturer may, at his option, in lieu of executing port may give ing same for exan export bond, as now provided by law, give a transportation bond, transportation with sureties satisfactory to the collector of internal revenue, and bond instead of under such rules and regulations as the Commissioner of Internal export bond. Revenue, with the approval of the Secretary of the Treasury, may 3385, 3386. R. S., § 3001, prescribe, conditioned for the due delivery thereof on board ship at 1879, March 1, a port of exportation to be named therein; and in such case, on arri- ch. 125, § 16, post, val of the tobacco at the port of export, the exporter or owner at p. 240. 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 faden, and the port to which it is intended to be exported. 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. 468, post, p. 385. 1882, Aug. 8, ch. 1883, Jan. 13, ch. 24, post, p. 391. 1886, Aug. 4, ch. 890, § 1,post,p.511. to file export entry. -to give bond to export. Collector of port to transmit clear&c., to collector of internal revenue, ance certificate, &c. Cancellation of 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 proper bonds for the exportation of the same have been completed by 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. Upon the receipt of the certificate and report, and upon payment transportation of tax on deficiency, if any, the collector of internal revenue shall cancel the transportation bond. bond. -of export bond. Fraudulently tured tobacco; how punished. R. S., § 3386. 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. SEC. 25. That if any person or persons shall fraudulently claim or claiming draw- seek to obtain an allowance or drawback of duties on any manufacback on manufactured tobacco, or shall fraudulently claim any greater allowance or drawback thereon than the duty actually paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the internal revenue laws. 1879, March 1, ch. 125, § 16, post, p. 240. SEC. 26. [Expired.] [February 8, 1875.] Feb. 11, 1875. 18 Stat. L., 315. Moneys expend to be deemed expended on lode. R. S., § 2324. CHAP. 41.-An act to amend section two thousand three hundred and twenty-four of the revised statutes, relating to the development of the mining-resources of the United States. Be it enacted, &c., (1) That section two thousand three hundred ed on tunnels for and twenty-four of the revised statutes, be, and the same is hereby, mining purposes amended so that where a person or company has or may run a tunnel for the purposes of developing a lode or lodes, owned by said person or company, the money so expended in said tunnel shall be taken and considered as 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.] 111 U. S., 355. NOTE. (1) This act is incorporated in the second edition of the Revised Statutes at the end of,§ 2324. Feb. 16, 1875. 18 Stat. L., 315. In admiralty cases court to find facts and law sepa CHAP. 77.-An act to facilitate the disposition of cases in the Supreme Court of the United Be it enacted, &c., That the circuit courts of the United States, in deciding causes of admiralty and maritime jurisdiction on the instance-side of the court, shall find the facts and the conclusions of law upon which it renders its judgments or decrees, and shall state 98 U.S.. 440. 102 the facts and conclusions of law separately. rately. R. S., § 631. U. S., 218. And in finding the facts, as before provided, said court may, upon the consent of the parties who shall have appeared and put any matter of fact in issue, and subject to such general rules in the premises as shall be made and provided from time to time, impanel a jury of not less than 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 by the Supreme Court, upon appeal, shall be limited to a determination of the questions of law arising upon the record, and to such rulings of the circuit court, excepted to at the time, as may be presented by a bill of exceptions, prepared as in actions at law. 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. SEC. 3. [Expressly repealed by 191, March 3, ch. 517,814, post, p. 905.] SEC. 4. That this act shall take effect on the first day of May, eight- When act takes teen hundred and seventy-five. [February 16, 1875.] effect. CHAP. 80.-An act to correct errors and to supply omissions in the Revised Statutes of the NOTE. (1) All the changes made by this act have been incorporated into the second edition of the Feb. 18, 1875. 18 Stat. L., 316. CHAP. 84.—An act providing for the distribution of the Revised Statutes of the United States. to Feb. 18, 1875. 18 Stat. L., 329. Revised Statutes be kept for sale. 1874, June 20, ch. 333, § 9, ante, p. 22. Be it enacted, &c. [Section 1 is executed.] SEC. 2. That the Secretary of State is hereby authorized to make arrangement with persons engaged in the business of selling books, to keep on sale the Revised Statutes of the United States; But in any such arrangement it shall be provided that the same be sold at the Government price to all purchasers, and the Secretary 1875, March 3, may allow to any such person keeping the Revised Statutes for sale, ch. 130, § 9, post, such part of the ten per cent. above the actual cost, as he may deem p. 77. just and reasonable. [February 18, 1875.] Feb. 19, 1875. 18 Stat. L., 329. Occasional ex CHAP. 89.--An act to amend section five thousand two hundred and forty of the Revised Statutes of the United States, in relation to the compensation of national-bank examiners. Be it enacted, &c., That section five thousand two hundred and forty of the Revised Statutes of the United States be so amended aminers of nationthat the latter clause of said section, after the word "Comptroller' al banks; compen |