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Penalty for removing cotton, with intent to

section of this act, there shall be levied, collected, and paid upon all cotton produced or sold and removed for consumption, and upon which no duty has been levied, paid, or collected, a duty of two cents per pound; and such duty shall be and remain a lien thereon until said duty shall have been paid, in the possession of any person whomsoever. And further, if any person or persons, corporation or association of persons remove, carry, or transport the same, or procure any other party or parties to evade, &c., duty remove, carry, or transport the same from the place of its production, with the intent to evade the duty thereon, or to defraud the government, before said duty shall have been paid, such person or persons, corporation, or association of persons shall forfeit and pay to the United States double the amount of said duty, to be recovered in any court of compeCotton sold by tent jurisdiction: Provided, That all cotton sold by or on account of the government. government of the United States shall be free and exempt from duty at the time of and after the sale thereof, and the same shall be marked free, and the purchaser furnished with such a bill of sale as shall clearly and accurately describe the same, which shall be deemed and taken to be a permit authorizing the sale or removal thereof.

Duty to be bales, &c.

moval.

Duties of assessors and collectors in assess

ing and collect

SEC. 5. And be it further enacted, That every collector to whom any marked on the duty upon cotton shall be paid shall mark the bales, or rather [other] packages, upon which the duty shall have been paid, in such manner as may clearly indicate the payment thereof, and shall give to the owner, or Permit for re- other person having charge of such cotton, a permit for the removal of the same, stating therein the amount and payment of the duty, the time and place of payment, the weight and marks upon the bales and packages, so that the same may be fully identified. Whenever any cotton, the product of the United States, shall arrive at any port of the United States from any state in insurrection against the government, the assessor or assistant assessor, under the act referred to in the first section of this act, shall immediately assess the taxes due thereon, and shall, without delay, return the same to the collector or deputy collector of said district, and the said collector or deputy collector shall demand of the owner or other person having charge of such cotton, the tax imposed by this act, and assessed thereon, unless evidence of previous payment of said tax shall be produced, under such regulations as the commissioner of internal revenue, by the direction of the Secretary of the Treasury, shall from time to time prescribe; and in case the tax so assessed shall not be paid to such collector within thirty days after demand, the collector or deputy collector, as aforesaid, shall institute proceedings for the recovery of the tax, which shall be a lien upon said cotton from the time when said assessment shall be made.

ing the duty.

Drawback.

Additional

duties on distilled spirits.

SEC. 6. And be it further enacted, That, from and after the date on which this act takes effect, in computing the allowance or drawback upon articles manufactured exclusively of cotton when exported, there shall be allowed, in addition to the three per centum duty which shall have been paid on such articles, a drawback of two cents per pound upon such articles in all cases where the duty imposed by this act upon the cotton used in the manufacture thereof shall be satisfactorily shown to have been previously paid, the amount of said drawback to be ascertained in such manner as may be prescribed by the commissioner of internal revenue, under the direction of the Secretary of the Treasury.

SEC. 7. And be it further enacted, That, from and after the passage of this act, in addition to the duties heretofore imposed by law, there shall be levied, collected, and paid on spirits distilled from grain or other materials, whether of American or foreign production, imported from foreign countries previous to the first day of July next, of first proof, a duty of forty cents on each and every gallon, and no lower rate of duty shall be levied or collected than upon the basis of first proof, and shall be increased in proportion for any greater strength than the strength of first proof; and

that upon all such spirits imported prior to the passage of this act there shall be levied, collected, and paid an additional tax of forty cents per gallon, to be collected under the direction and according to regulations established by the Secretary of the Treasury.

Certain con

tax.

SEC. 8. And be it further enacted, That consuls of foreign countries in the United States, who are not citizens thereof, shall be, and here- suls, &c., not subject to the income by are, exempt from any income tax imposed by the act referred to in the first section of this act, which may be derived from their official emoluments, or from property in such countries: Provided, That the governments which such consuls may represent shall extend similar exemption to consuls of the United States.

Proviso.

Provisions of

tended.

18:33, ch. 57. Vol. iv. p. 632.

SEC. 9. And be it further enacted, That the provisions of the act entitled "An act further to provide for the collection of duties on imports," former act exapproved March second, one thousand eight hundred and thirty-three, now in force, shall be taken and deemed as extending to and embracing all laws for the collection of internal duties, stamp duties, licenses, or taxes, which have been or may be hereafter enacted; and all persons duly authorized to assess, receive, or collect such duties or taxes under such laws, are hereby declared to be and to have been "revenue officers," within the true intent and meaning of the said act, and entitled to all the deemed revenue exemptions, immunities, benefits, rights, and privileges therein enumerated and conferred.

APPROVED, March 7, 1864.

Who to be

officers."

CHAP. XXI.

- An Act to incorporate the Washington City Savings Bank.

March 8, 1864.

Washington

Bank incorpo

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That William B. Todd, William P. Dole, Edward Clark, Edward J. Simms, Joseph J. Coombs, Z. C. Rob- City Savings bins, Thomas S. Gardner, John R. Elvans, and Samuel B. Niles, and rated. their associates and successors, are constituted and created a body corporate and politic, by the name of "The Washington City Savings Bank." SEC. 2. And be it further enacted, That the officers of said corporation shall consist of a president and vice-president, who, together with rum. seven trustees, shall constitute a board of managers, four of whom, if the president or vice-president be present, shall constitute a legal meeting of such board for the transaction of business.

Name.
Officers; Quo

Annual and

other meetings.

Quorum.

President. Treasurer, his bond.

SEC. 3. And be it further enacted, That said corporation shall meet annually in the month of April, and as much oftener as they may judge expedient, and any seven members of said corporation, the president, secretary, or treasurer being one, shall be a quorum, and the said corporation at their annual meeting shall have power to elect a president and a treasurer, who shall give bond, in the sum of ten thousand dollars, for the faithful discharge of the duties of his office, and all such other officers as may be deemed necessary; which officers shall continue in office one year, and until others are chosen in their stead, and all officers so chosen shall be under oath to the faithful discharge of the duties of their offices, Oath. respectively.

Term of office.

Limit.
Investments.

SEC. 4. And be it further enacted, That said corporation may receive on deposit, for the use and benefit of the depositors, all sums of money Deposits. offered for that purpose: Provided, however, That it shall not hold at the same time more than one thousand dollars of any one depositor, other than a religious or charitable corporation. All such sums may be invested in the stock of any bank incorporated by congress, or may be loaned on interest to any such bank, or may be loaned on bonds or notes, with collateral security of the stock of such banks at not more than ninety percentum of its par value, or they may be invested in the public funds of the United States, of the several states, or loaned on a pledge of any of said funds, or invested in loans on mortgages of real estate: Provided,

investments.

Limitation of That the whole amount of stock held by the institution at one time in any one bank, both by way of investment and as a surety for loans, shall not exceed one half of its capital stock of such bank, and that not more than three quarters of the whole sum deposited in the institution shall be at any one time invested in mortgages of real estate. The income or interest of all deposits shall be divided among the depositors, or their legal representatives, according to the terms of interest stipulated; and the Principal, how principal may be withdrawn at such times, or in such manner, as the corporation shall in its by-laws direct.

Dividends.

withdrawn.

Officers, &c., not to borrow of corporation.

Penalty for embezzling funds.

Bond and sala

officers.

SEC. 5. And be it further enacted, That no officer, director, or committee charged with the duty of investing the deposits, shall borrow any portion thereof, or use the same, except in payment of the expenses of the corporation; and if any officer, director, agent, or other person connected with said bank, and interested with the funds or deposits thereof, shall embezzle or fraudulently convert the same to his own use, he shall be deemed guilty of larceny, and shall, on conviction thereof, by any court competent to try the offence, be imprisoned in the penitentiary not less than one, nor more than ten, years.

SEC. 6. And be it further enacted, That the subordinate officers and ry of subordinate agents of said corporation shall respectively give such security for their fidelity and good conduct as the board of managers may from time to time require, and said board shall fix the salaries of such officers and agents.

Organization.

SEC. 7. And be it further enacted, That the persons named as corporators in the first section of this act shall be authorized to meet and organize said bank by the election of one of their number as president, and one as vice-president, and thereupon shall proceed to elect such persons as they shall select, not herein named as corporators, to be added to their board of managers, so that the whole number of trustees, or managers, including the president and vice-president, shall not exceed nine persons. SEC. 8. And be it further enacted, That this corporation shall make Annual report; an annual report to congress of their funds and investments.

Trustees and managers.

to be sworn to.

Books of corpo

Said re

turns shall specify the following particulars, namely: The number of depositors; total amount of deposits; amount invested in bank stock and deposited in bank on interest; amount secured by bank stock; amount invested in public funds; loans on security of public funds; loans on mortgage of real estate; loans on personal securities; amount of cash on hand; total dividends of the year; annual expenses of the institution; all of which shall be certified and sworn to by the treasurer; and five or more of the managers shall also certify and make oath that the said return is correct according to their best knowledge and belief.

SEC. 9. And be it further enacted, That the books of said corporation ration to be open, shall, at all times during their hours of business, be open for inspection and examination to the comptroller of the currency or depositors.

&c.

SEC. 10. And be it further enacted, That said corporation may make By-laws; seal; by-laws for the more orderly management of their business, not repugdeeds, &c. nant to law; may have a common seal, which they may change at pleasure; that all deeds, grants, covenants, and agreements, made by their treasurer, or any other person by their authority, shall be good and valid; and said corporation shall have power to sue and may be sued, defend, and be held to answer by the name aforesaid.

When act to take effect.

March 8, 1864.

SEC. 11. And be it further enacted, This act shall take effect and be in force from and after its passage. APPROVED, March 8, 1864.

CHAP. XXII. — An Act to enable Guardians and Committees of Lunatics, appointed in the several States, to act within the District of Columbia.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That it shall be lawful for any

act within the

person, appointed the committee of a lunatic, or the guardian of a minor Guardians, &c. or lunatic, by the proper authority in any state or territory of the United of lunatics may States, to institute and prosecute to final judgment any suit or action District of Coin the courts of the District of Columbia, as he might have done if his lumbia. authority as such guardian or committee had been derived from the proper tribunals of said district; and such committee or guardian may in the same manner collect and receive any sum of money due to such lunatic or minor, and may by deed, duly executed, release and convey to any party entitled to the same, whether by purchase or otherwise, any lands or estates situated in the District of Columbia, the property of such lunatic or minor, or ta or upon which such lunatic or minor may have a claim or mortgage, in the same manner as he might have done if his authority had been derived from the tribunals of said district: Provided, That such committee or guardian, before making any conveyance of real estate or release of claim, or mortgage thereon, shall file in the orphans' court of said district the official certificate of the judge of the court from which such committee or guardian derived his appointment, that he has given a sufficient bond to account to the minor or lunatic for all sums of money received by virtue of the authority conferred by this act.

Proviso.

Former pay

SEC. 2. And be it further enacted, That all payments heretofore made within the District of Columbia to the committee or guardian of a lunatic ments to such or the guardian of a minor duly appointed at the domicil of the lanatic or clared sufficient. guardians deminor out of the District of Columbia, in the United States, shall be good and sufficient: Provided, That said guardian or committee shall file in Proviso. the orphans' court in said district, the official certificate of the judge of the court from which such committee or guardian derived his appointment, that he has given sufficient bond to account to the minor or lunatic for all payments so made: And provided further, That in all cases the evidence of the appointment and authority of such committee or guardian shall be first recorded in the office of the orphans' court of said district. APPROVED, March 8, 1864.

CHAP. XXIII. ·

An Act to apportion the Expenses of the Levy Court of the County of March 8, 1864.
Washington upon the Basis of Population.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the pas-, Expenses of sage of this act the corporate authorities of the city of Washington, the Levy Court, how apportioned. corporate authorities of the city of Georgetown, and the county authorities of the county of Washington, in the District of Columbia, shall contribute to the expenses of the levy court of the county of Washington, incurred on account of the orphans' court, the office of coroner, and the jail of said county, whenever hereafter imposed by law, in the following proportions, to wit: the city of Washington twelve fifteenths, the city of Georgetown two fifteenths, and the county of Washington one fifteenth of said expenses.

SEC. 2. And be it further enacted, That all laws and parts of laws in- Repeal of inconsistent with the provisions of this act, be, and they are hereby, repealed. consistent laws. APPROVED, March 8, 1864.

CHAP. XXIV. - An Act to authorize the Enrolment and License of the Steam-tugs B. F. March 8, 1864. Davidson and W. K. Muir.

W. K. Muir to

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Steam-tugs B. Treasury be, and he is hereby, authorized to grant the enrolment and F. Davidson and license of the steam-tugs B. F. Davidson and W. K. Muir, now owned be enrolled and by William Porter and William Lurkins, of Milwaukie, in the State of licensed. Wisconsin, upon such terms, not inconsistent with law, as to him shall seem just and proper.

APPROVED, March 8, 1864.

March 11, 1864. CHAP. XXVII.—An Act to establish a uniform System of Ambulances in the Armies of the United States.

Ambulances, who to have direction, &c., of.

Officers and men of the ambulance corps.

To be examined.

Two-horse ambulances to be furnished each army corps.

Distribution.

Horse and mule litters.

Captain, authority and duties of.

Condition of ambulances.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the medical director, or chief medical officer, of each army corps shall, under the control of the medical director of the army to which such army corps belongs, have the direction and supervision of all ambulances, medicine, and other wagons, horses, mules, harness, and other fixtures appertaining thereto, and of all officers and men who may be detailed or employed to assist him in the management thereof, in the army corps in which he may be serving.

SEC. 2. And be it further enacted, That the commanding officer of each army corps shall detail officers and enlisted men for service in the ambu lance corps of such army corps, upon the following basis, viz: one cap tain, who shall be commandant of said ambulance corps; one first lieutenant for each division in such army corps; one second lieutenant for each brigade in such army corps; one sergeant for each regiment in such army corps; three privates for each ambulance, and one private for each wagon; and the officers and non-commissioned officers of the ambulance corps shall be mounted: Provided, That the officers, non-commissioned officers, and privates so detailed for each army corps shall be examined by a board of medical officers of such army corps as to their fitness for such duty; and that such as are found to be not qualified shall be rejected, and others detailed in their stead.

SEC. 3. And be it further enacted, That there shall be allowed and furnished to each army corps two-horse ambulances, upon the following basis, to wit three to each regiment of infantry of five hundred men or more; two to each regiment of infantry of more than two hundred and less than five hundred men or more; and one to each regiment of infantry of less than two hundred men; two to each regiment of cavalry of five hundred men or more; and one to each regiment of cavalry of less than five hundred men; one to each battery of artillery, to which battery of artillery it shall be permanently attached; to the head-quarters of each army corps two such ambulances; and to each division train of ambulances two army wagons; and ambulances shall be allowed and furnished to division brigades and commands not attached to any army corps, upon the same basis; and each ambulance shall be provided with such number of stretchers and other appliances as shall be prescribed by the surgeon-general: Provided, That the ambulances and wagons herein mentioned shall be furnished, so far as practicable, from the ambulances and wagons now in the service.

SEC. 4. And be it further enacted, That horse- and mule-litters may be adopted or authorized by the Secretary of War, in lieu of ambulances, when judged necessary, under such rules and regulations as may be prescribed by the medical director of each army corps.

He

SEC. 5. And be it further enacted, That the captain shall be the commander of all the ambulances, medicine, and other wagons in the corps, under the immediate direction of the medical director, or chief medical officer of the army corps to which the ambulance corps belongs. shall pay special attention to the condition of the ambulances, wagons, horses, mules, harness, and other fixtures appertaining thereto, and see that they are at all times in readiness for service; that the officers and Instruction of men of the ambulance corps are properly instructed in their duties, and officers and men. that their duties are performed, and that the regulations which may be prescribed by the Secretary of War, or the surgeon-general, for the government of the ambulance corps are strictly observed by those under his command. It shall be his duty to institute a drill in his corps, instructing his men in the most easy and expeditious manner of moving the sick and wounded, and to require in all cases that the sick and wounded shall be treated with gentleness and care, and that the ambulances and wagons are

Drill.

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