ceived by any officer, agent, or other person, for their use; nor shall its provisions extend to any claim arising under the postal laws. Act June 6, 1798, c. 49, §§ 1, 3, 1 Stat. 561, 562. Other provisions for discharge of poor debtors from imprisonment on any judgment in a civil case, obtained in behalf of the Post-Office Department, are contained in R. S. § 410, ante, § 602. § 6378. (R. S. § 3472.) Discharge by the President. Whenever any person is imprisoned upon execution for a debt due to the United States, which he is unable to pay, and his case is such as does not authorize his discharge by the Secretary of the Treasury, under the preceding section, he may make application to the President, who, upon proof made to his satisfaction that the debtor is unable to pay the debt, and upon a compliance by the debtor with such terms and conditions as the President shall deem proper, may order the discharge of such debtor from his imprisonment. The debtor shall not be liable to be imprisoned again for the same debt; but the judgment shall remain in force, and may be satisfied out of any estate which may then, or at any time afterward, belong to the debtor. Act March 3, 1817, c. 114, 3 Stat. 399. § 6379. (R. S. § 3473, as amended, Act Feb. 27, 1877, c. 69, § 1.) .Duties and other debts to the United States, in what currency to be paid. All duties on imports shall be paid in gold and silver coin only, coin certificates or in demand Treasury notes, issued under the authority of the acts of July seventeen, eighteen hundred and sixty-one, chapter five; and February twelve, eighteen hundred and sixty-two, chapter twenty; and all taxes and all other debts and demands than duties on imports, accruing or becoming due to the United States, shall be paid. in gold and silver coin, Treasury notes, United States notes, or notes of national banks. Act Aug. 6, 1846, c. 90, § 18, 9 Stat. 64. Act Dec. 23, 1857, c. 1, § 6, 11 Stat. 258. Act July 17, 1861, c. 5, § 1, 12 Stat. 259. Act Aug. 5, 1861, c. 46, § 5, 12 Stat. 313. Act Feb. 12, 1862, c. 20, 12 Stat. 338. Act Feb. 25, 1862, c. 33, §§ 1, 5, 12 Stat. 345, 346. Act July 11, 1862, c. 142, § 1, 12 Stat. 532. Act March 3, 1863, c. 73, §§ 3. 5, 12 Stat. 710, 711. Act June 3, 1864, c. 106, § 23, 13 Stat. 106. Act June 30, 1864, c. 172, § 2, 13 Stat. 218. Feb. 27, 1877, c. 69, § 1, 19 Stat. 249. Act This section, as enacted in the Revised Statutes, did not contain the words "coin certificates"; and it contained a further provision, at the end of the section, as follows: "And upon every such payment credit shall be given for the amount of principal and interest due on any Treasury note not received in payment on the day when the same are received." It was amended, by striking out said provision, and by inserting the words "coin certificates," to read as set forth here, by Act Feb. 27, 1877, c. 69, § 1, last cited above. Certificates issued on deposit of silver dollars, authorized by the Bland-Allison Coinage of Silver Act of Feb. 28, 1878, c. 20, were made receivable for customs, taxes, and all public dues, by section 3 of that act, post, § 6454. Treasury notes issued in payment for purchases of silver under the Sherman Purchase of Silver Act of July 14, 1890, c. 708, were made receivable for customs, taxes, and all public dues, by section 2 of that act, post, § 6475. Gold certificates issued on deposit of gold coin, authorized by the Currency Act of March 14, 1900, c. 41, were made receivable for customs, taxes, and all public dues, by section 6 of that act, post, § 6567. Collectors of customs and of internal revenue were authorized to receive for duties on imports and internal taxed certified checks drawn on national and state banks and trust companies, by Act March 2, 1911, c. 191, § 1, ante, § 5711. § 6380. (R. S. § 3474.) What coin receivable. No gold or silver other than coin of standard fineness of the United States, shall be receivable in payment of dues to the United States, except as provided in section twenty-three hundred and sixty-six, Title "Public Lands," and in section thirty-five hundred and sixtyseven, Title "Coinage, Weights, and Measures." Act Aug. 31, 1852, c. 108, § 2, 10 Stat. 97, 98. Act Feb. 21, 1857, c. 56, §§ 2, 3, 11 Stat. 163. R. S. § 2366, ante, § 4775, mentioned in this section, provided that foreign coins might be received in payments on account of public lands, at the value fixed in accordance with R. S. § 3564; but said section 3564 was superseded by Act Aug. 27, 1894, c. 349, § 25, post, § 6536. R. S. § 3567, post, § 6539, also mentioned in this section, provided that certain Spanish and Mexican coins should be receivable at the Treasury and its offices, and at the post-offices and land-offices, at valuations prescribed. § 6381. (R. S. § 3475.) National bank notes receivable for debts of United States, except. The notes of national banks shall be received at par for all debts and demands owing by the United States to any person within the United States, except interest on the public debt, or in redemption of the national currency. Act June 3, 1864, c. 106, § 23, 13 Stat. 106. National bank notes were to be received at par in all parts of the United States in payment of taxes, excises, public lands, and all other dues to the United States, except duties on imports; and also for all salaries and other debts and demands owing by the United States to individuals, corporations, and associations within the United States, except interest on the public debt, and in redemption of the national currency, by R. S. § 5182, post, § 9721. 1 § 6382. (R. S. § 3476.) Treasury notes payable for debts of Unit ed States. Treasury notes bearing interest may be paid to any creditor of the United States at their face value, excluding interest, or to any creditor willing to receive them at par, including interest. Act March 3, 1863, c. 73, § 2, 12 Stat. 710. Act June 30, 1864, c. 172, § 2, 13 Stat. 218. Payments for sites for public buildings under the Treasury Department were to be by drafts or checks payable to the grantors of such sites, by Act March 2, 1889, c. 411, § 1, post, § 6904. § 6383. (R. S. § 3477.) Assignments of claims void, unless, etc. All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof. Such transfers, assignments, and powers of attorney, must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by the certificate that the officer, at the time of the acknowledgment, read and fully explained the transfer, assignment, or warrant of attorney to the person acknowledging the same. Act July 29, 1846, c. 66, 9 Stat. 41. Act Feb. 26, 1853, c. 81, § 1, 10 Stat. 170. The provisions of this section were not to apply to payments for rent of post-office quarters to agents of the lessors, by a provision of Act May 27, 1908, c. 206, post, § 6384. § 6384. (Act May 27, 1908, c. 206.) Restriction on assignments not to apply to payments for rents of post offices to agents of lessors. Hereafter the provisions of section thirty-four hundred and seventyseven of the Revised Statutes shall not apply to payments for rent of post-office quarters made by postmasters to duly authorized agents of the lessors. (35 Stat. 411.) This was a provision of the postal service appropriation act for the fiscal year 1909, cited above. R. S. § 3477, mentioned in this provision, is set forth ante, § 6383. § 6385. (R. S. § 3478.) Oath by persons prosecuting claims. Any person prosecuting claims, either as attorney or on his own account, before any of the Departments or Bureaus of the United States, shall be required to take the oath of allegiance, and to support the Constitution of the United States, as required of persons in the civil service. Act July 17, 1862, c. 205, § 1, 12 Stat. 610. R. S. § 1756, prescribed the oath which every person elected or appointed to any office of honor or profit, either in the civil, military, or naval service, except the President and certain persons provided for by section 1757, was required to take before entering upon the duties of the office to which he was elected or appointed. R. S. § 1757, ante, § 3218, prescribed the oath which persons not ineligible to office by the fourteenth amendment to the Constitution, but who, on account of participation in the rebellion, could not take the oath prescribed by section 1756, were to take. R. S. § 1756, was repealed by Act May 13, 1884, c. 46, § 2, ante, § 3216, which further provided that all oaths should be taken as provided for by section 1757. Former officers, clerks, or employés in any of the Departments were not to prosecute claims in any of them, within two years after ceasing to be such officer, clerk, or employé, by R. S. § 190, ante, § 272. § 6386. (R. S. § 3479.) Who may administer the oath. The oath provided for in the preceding section may be taken before any justice of the peace, notary public, or other person who is legally authorized to administer an oath in the State or district where the same may be administered. Act July 17, 1862, c. 205, § 2, 12 Stat. 610. § 6387. (R. S. § 3480.) Claims of disloyalists. It shall be unlawful for any officer to pay any account, claim, or demand against the United States which accrued or existed prior to the thirteenth day of April, eighteen hundred and sixty-one, in favor of any person who promoted, encouraged, or in any manner sustained the late rebellion, or in favor of any person who during such rebellion was not known to be opposed thereto, and distinctly in favor of its suppression; and no pardon heretofore granted, or hereafter to be granted, shall authorize the payment of such account, claim, or demand, until this section is modified or repealed. But this section shall not be construed to prohibit the payment of claims founded upon contracts made by any of the Departments, where such claims were assigned or contracted to be assigned prior to the first day of April, eighteen hundred and sixty-one, to the creditors of such contractors, loyal citizens of loyal States, in payment of debts incurred prior to the first day of March, eighteen hundred and sixty-one. Res. March 2, 1867, No. 46, 14 Stat. 571. The provisions of this section were not to apply to the payment of the amounts due to mail contractors for mail services performed in the States in rebellion and before said States engaged in war against the United States, by Act March 3, 1877, c. 105, 19 Stat. 362, which is omitted, as temporary merely. Proof of loyalty during the War of the Rebellion, as a prerequisite in applications for bounty lands where the proof otherwise showed that the applicant was entitled thereto, was dispensed with by Act March 11, 1898, c. 57, post, § 6388. § 6388. (Act March 11, 1898, c. 57.) Proof of loyalty dispensed This was an act to repeal in part and to limit R. S. § 3480. § 6389. (R. S. § 3481.) Retention of money due States in default. Whenever any State is in default in the payment of interest or principal on investments in stocks or bonds issued or guaranteed by such State and held by the United States in trust, the Secretary of the Treasury shall retain the whole, or so much thereof as may be necessary, of any moneys due on any account from the United States to such State, and apply the same to the payment of such principal and interest, or either, or to the re-imbursement, with interest thereon, of moneys advanced by the United States on account of interest due on such stocks or bonds. Act March 25, 1870, c. 30, 16 Stat. 77. A requirement that on the settlement of claims of certain states any bonds or other evidences of debt of either of said States held by the United States on any account whatever shall be credited as offsets to the United States was made by Act May 27, 1902, c. 887, 32 Stat. 235. § 6390. (R. S. § 3482.) tle, etc. Payment to officers for horses lost in bat Any field, or staff, or other officer, mounted militiaman, volunteer, ranger, or cavalryman, engaged in the military service of the United States, who sustains damage without any fault or negligence on his 2 part, while in the service, by the loss of a horse in battle, or by the loss of a horse wounded in battle, which dies of the wound, or which, being so wounded, is abandoned by order of his officer and lost, or who sustains damage by the loss of any horse by death or abandonment because of the unavoidable dangers of the sea, when on board a United States transport vessel, or because the United States fails to supply transportation for the horse, and the owner is compelled by the order of his commanding officer to embark and leave him, or in consequence of the United States failing to supply sufficient forage, or because the rider is dismounted and separated from his horse and ordered to do duty on foot at a station detached from his horse, or when the officer in the immediate command orders the horse turned out to graze in the woods, prairies, or commons, because the United States fails to supply sufficient forage, and the loss is consequent thereon, or for the loss of necessary equipage, in consequence of the loss of his horse, shall be allowed and paid the value thereof, not to exceed two hundred dollars. But any payment which is made to any one for the use and risk, or for forage, after the death, loss, or abandonment of his horse, shall be deducted from the value thereof, unless he satisfies the paymaster at the time he makes the payment, or thereafter shows, by proof, that he was remounted, in which case the deduction shall only extend to the time he was on foot. And any payment made to any person above mentioned, on account of clothing to which he is not entitled by law, shall be deducted from the value of his horse or accouterments. Act March 3, 1849, c. 129, § 1, 9 Stat. 414. Officers and enlisted men were entitled to payment under this section for horses which had been purchased by them in States in insurrection, and payment was not to be refused in any case where the loss resulted from any exigency or necessity of the military service unless it was caused by the fault or negligence of the officer or enlisted man, by Act June 22, 1874, c. 395, post, §§ 6391, 6392. No claims for horses lost prior to January 1, 1872, were to be audited or paid unless presented before June 30, 1874, by R. S. § 3489, post, § 6402. And no claims under Act March 3, 1849, c. 129, § 1, which was incorporated into this section of the Revised Statutes, or under the amendment thereto by Act June 22, 1874, c. 395, § 1, post, § 6391, were to be considered unless presented prior to January 1, 1876, by section 2 of said amendatory act, post, § 6392. After the date limited, the time was extended to one year from the passage of the act by Act Jan. 9, 1883, c. 15, post, §§ 6393, 6394; and the limitation was suspended for a period of three years by Act Aug. 13, 1888, c. 868, § 2, post, § 6395. A permanent appropriation to pay for horses and other property lost, etc., in the military service, under the provisions of this Title, was made by R. S. § 3689, post, § 6799. Provisions for the settlement of claims of officers and men in the military service for the loss of personal effects were made by Act March 3, 1885, c. 335, post, § 6403. § 6391. (Act June 22, 1874, c. 395, § 1.) Payment to officers, etc., for loss of horses purchased in States in insurrection. The first section of the act of March third, eighteen hundred and forty-nine, providing for the payment for horses and equipments lost by officers or enlisted men in the military service, shall not be construed to deny payment to such officers or enlisted men, for |