Repeal of §§ 94, 95. 1865, ch. 78. port the government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, and 1864, ch. 173. all acts and parts of acts amendatory of said sections, be, and the same are hereby, repealed, except only so much of the said sections and amendments thereto as relates to the taxes imposed thereby on gas made of coal wholly or in part, or of any other material; on illuminating, lubricating, 475-478. or other mineral oils or articles the products of the distillation, redistilla- 1866, ch. 184, § 9. Vol. xiv. pp. tion, or refining of crude petroleum, or of a single distillation of coal, 128-133. shale, peat, asphaltum, or other bituminous substances, on wines therein 1867, ch. 169, § 9 Vol. xiv. pp. described, and on snuff and all the other manufactures of tobacco, in474, 475. cluding cigarettes, cigars, and cheroots: Provided, That the products of except as to petroleum and bituminous substances hereinbefore mentioned, except tax on gas, certain oils, wines, illuminating gas, shall, from and after the passage of this act, be taxed snuff, tobacco, at one half the rates fixed by the said section ninety-four. cigars, &c. Tax on peSEC. 2. And be it further enacted, That nothing in this act contained shall be construed to repeal or interfere with any law, regulation, or provision for the assessment or collection of any tax which, under existing to apply to taxes laws, may accrue before the first day of April, anno Domini eighteen April, 1, 1868. accruing before hundred and sixty-eight. And nothing herein contained shall be con- Tax on cerstrued as a repeal of any tax upon machinery or other articles which tain machinery, have been or may be delivered on contracts made with the United States pealed. prior to the passage of this act. troleum. &c. not re after June 1, on which there See post, p. 336. SEC. 3. And be it further enacted, That after the first day of June Drawback not next, no drawback of internal taxes paid on manufactures shall be allowed to be allowed on the exportation of any article of domestic manufacture on which there 1868, on exporis no internal tax at the time of exportation; nor shall such drawback tation of articles be allowed in any case unless it shall be proved by sworn evidence in is no tax at time writing, to the satisfaction of the commissioner of internal revenue, that of exportation; the tax had been paid, and that such articles of manufacture were, prior nor in any case unless, &c.; to the first day of April, eighteen hundred and sixty-eight, actually pur-' chased or actually manufactured and contracted for, to be delivered for such exportation; and no claim for such drawback, or for any drawback of internal tax on exportations made prior to the passage of this act, shall be paid unless presented to the commissioner of internal revenue before 1868. the first day of October, eighteen hundred and sixty-eight. claim for must be present ed before Oct. 1, ticles not spe sales exceed $5,000, to pay tax on excess. Post, p. 168. SEC. 4. And be it further enacted, That every person, firm, or cor- Manufacturporation who shall manufacture by hand or machinery any goods, wares, ers, &c. of aror merchandise, (breadstuffs and unmanufactured lumber excepted,) not cifically taxed, otherwise specifically taxed as such, or who shall be engaged in the manu- except, &c. facture or preparation for sale of any articles or compounds not otherwise whose annual specifically taxed, or shall put up for sale in packages with his own name or trade-mark thereon any articles or compound not otherwise specifically taxed, and whose annual sales exceed five thousand dollars, shall pay for every additional thousand dollars in excess of five thousand dollars, two dollars, and the amount of sales in excess of the rate of five thousand returns, &c. dollars per annum shall be returned quarter-yearly to the assistant assessor, and the tax on the excess of five thousand dollars shall be assessed by the assessor and paid quarter-yearly in the months of January, April, First assessJuly, and October of each year, as other taxes are assessed and paid. ment to be in And the first assessment herein provided for shall be made in the month July, 1868. of July, eighteen hundred and sixty-eight, for the three months then next preceding. Rate of tax, SEC. 5. And be it further enacted, That every person engaged in Penalty upon carrying on the business of a distiller who shall defraud or attempt to de- distiller for defraud the United States of the tax on the spirits distilled by him, or any tempting to de frauding, or atpart thereof, shall forfeit the distillery and distilling apparatus used by fraud, the United him, and all distilled spirits and all raw materials for the production of States of the tax on spirits disdistilled spirits found in the distillery and on the distillery premises, and tilled by him. shall, on conviction, be fined not less than five hundred dollars, nor more Forfeiture fine, and imprisonment. Penalty upon revenue officers or agents for to defraud, for than five thousand dollars, and be imprisoned not less than six months, nor more than three years. SEC. 6. And be it further enacted, That if any officer or agent apgross neglect of pointed and acting under the authority of any revenue law of the United duty, for conStates shall be guilty of gross neglect in the discharge of any of the duties spiring, or mak- of his office, or shall conspire or collude with any other person to defraud ing opportunity the United States, or shall make opportunity for any person to defraud the United States, or shall do, or omit to do, any act with intent to enable any other person to defraud the United States, or shall make or sign any false certificate or return in any case where he is by law or regulation required to make a certificate or return, or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and to the commissioner of internal revenue, he shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and shall be imprisoned not less than six months, nor more than three years. Fine and im prisonment. Prosecutions tinued, &c. SEC. 7. And be it further enacted, That no compromise, or discontinunot to be discon- ance, or nolle prosequi of any prosecution under this act shall be allowed without the permission in writing of the Secretary of the Treasury and the Attorney-General. without, &c. APPROVED, March 31, 1868. May 19, 1868. CHAP. XLIII. - An Act making Appropriations for the Expenses of the Trial of the Appropria tions for expen Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums be, and the same are hereby, appropriated out of any money in the treasury not ses of impeach- otherwise appropriated for the payment of the expenses of the trial of ment trial, &c. the impeachment of Andrew Johnson, and other contingent expenses of the Senate of the United States for the year ending June thirty, eighteen hundred and sixty-eight: Miscellaneous. Additional Messengers. For expenses of the trial of the impeachment of Andrew Johnson, President of the United States, ten thousand dollars. For miscellaneous items, forty thousand dollars. For deficiency in the appropriation for the payment of the Capitol police, and for additional policemen and incidental expenses thereof, seventeen thousand dollars. For deficiency in the appropriation for the payment of additional messengers, fifteen thousand dollars. APPROVED, May 19, 1868. May 20, 1868. CHAP. XLVI.— An Act to grant the Right of Way to the Whitehall and Plattsburgh Railroad Company. Whitehall and Plattsburgh R. R. Co. to have certain right of way. Proviso. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Whitehall and Plattsburgh Railroad Company be, and is hereby, authorized to locate, construct, and operate its railroad across the land belonging to the United States at Plattsburgh, in the State of New York, upon a line commencing in the highway leading from Plattsburgh to Peru, at a point one hundred feet north from the north line of the enclosure surrounding the government buildings, running thence in a northeasterly direction about sixteen hundred feet to the bank of Lake Champlain, thence northwardly along the bank of said lake to the north line of the land belonging to the United States, such line of said road being designated on a map of survey of the same, made by James P. Campbell, and now on file in the office of the Secretary of War: Provided, that the right of way herein granted shall be subject to such restrictions as the Secretary of War may think necessary to protect the interests of the United States: And provided further, That no more than four rods in width of the government land shall be occupied under the provisions of this act. APPROVED, May 20, 1868. Limit of grant. CHAP. XLVIII-An Act to extend the Charter of Washington City, also to regulate May 28, 1868. the Selection of Officers, and for other Purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That an act entitled "An act to continue, alter, and amend the charter of the city of Washington," approved May seventeenth, eighteen hundred and forty-eight, and the several amendments thereof now in force, are hereby continued in force for the term of one year from the date hereof, or until Congress shall by law determine otherwise. Repealed, ex cept 1 and 6. in Vol. xvi. p. 8. ch.42, Vol. ix. 8. Mayor, alder men, and counconvention, and cil to meet in Time of meet tions. SEC. 2. And be it further enacted, That it shall be the duty of the mayor of the city of Washington, District of Columbia, the board of aldermen, and the board of common council thereof, to assemble in joint convention at the city hall in said city on the first Tuesday of July, elect certain offieighteen hundred and sixty-eight, and proceed to select by ballot all officers by ballot. cers whose appointments, upon the nomination of the mayor, are now authorized by the charter, or by any law of the United States, or act or ordinance of said city, or which may hereafter be authorized thereby, who ing; term of ofshall hold their offices respectively for one year, and until a successor is fice. appointed; and on the same day of the month in each year thereafter the Future elecjoint convention shall proceed to a new selection: Provided, That no Qualifications person shall be regarded as incompetent to hold any of said offices, or be for such offices. disqualified therefor, who is a qualified elector in said District. SEC. 3. And be it further enacted, That in all meetings of the mayor of the city of Washington and of the boards of aldermen and common council for the purposes mentioned in the second section of this act, the mayor or the president of either of said boards shall preside, and the secretaries of said boards shall act as tellers, and keep a record of the proceedings, and the mayor, or any member of either of said boards may nominate one or more persons for the offices required to be filled, and the person having the highest number of votes shall be publicly declared selected, and a certificate of his election shall within five days be made out and be signed by the presiding officer and secretaries, and be trans- election. mitted to the person selected, who shall within ten days thereafter enter ed, when to enon the discharge of the duties of his office, which shall be immediately ter on office. vacated by any person then holding the same. Proceedings while in convention. Certificates of Persons elect convention to be Adjourn SEC. 4. And be it further enacted, That all questions arising in the Questions joint convention authorized by this act shall be determined by a majority arising in the of the votes of the members thereof present at any of its meetings, and determined by a it shall have power to adjourn from time to time until all the duties majority vote. imposed upon it shall be completed, and to require of the persons selected for any office such security as may be deemed necessary. And in the event of any vacancy from disability, death, or resignation, it shall be the duty of the mayor to call a meeting of the joint convention to select a successor for the unexpired term of service. ments. Vacancies. Bank for the moneys of the SEC. 5. And be it further enacted, That when the mayor, the board of aldermen, and the common council shall be assembled in joint convention, deposit of as provided for in this act, they shall, by a majority vote, designate a city to be desigbank in which the various moneys of the city of Washington shall be nated in the con deposited, and they shall make such regulations in relation to the mode in vention.. which such funds shall be kept and paid out as shall be deemed advisablo for the interests of the city; and within five days after such designation a certificate of the bank selected shall be made out and placed in the Certificate of selection to be given president. or cashier of bank. City funds not to be elsewhere unless, &c. Amendment of, 1867, ch. 6, § 1. vote. chise not conferred on officers, soldiers, sailors, &c. unless, &c. Persons claiming to be naturalized not to be registered, &c. unless papers are produced, &c. Correction of voting lists. hands of the president or cashier thereof, and thereafter it shall not be lawful to retain or deposit the funds of the city, or any part thereof, in any other bank or place, unless by order of the board. SEC. 6. And be it further enacted, That the first section of the act entitled "An act to regulate the elective franchise in the District of ColVol. xiv. p. 375. umbia," passed January eight, eighteen hundred and sixty-seven, be, and Electors to re- the same is hereby, amended so as to require electors in the city of Washside in ward fifteen days be- ington to reside in the ward or election precinct in which they shall offer fore offering to to vote fifteen days prior to the day of any election, instead of three Elective fran- months: Provided, That said section shall not be construed as conferring the elective franchise in said city on non-commissioned officers, soldiers, sailors, or marines in the regular service of the United States, stationed or on duty in said city, except such as may have become actual residents with their families in said city for one year previous to any election: Provided further, That no person claiming to be a naturalized citizen shall be registered as an elector, nor shall the name of any such person be retained on the list of voters, without the production of his naturalization papers or duly certified copies thereof, or satisfactory proof of the loss of the same; and for the purpose of correcting said list as regards the aforesaid classes of persons, and in all other respects, the judges of election shall meet in some proper place in said city between the hours of nine o'clock, A. M., and seven o'clock, P. M., on three days instead of two days, as now required: Provided further, That all the original lists of voters both before and after their correction shall remain in the custody of the member of the board of judges first named in their appointment by the supreme court of the District of Columbia; and, in the event of his removal or resignation, in the custody of his regularly appointed successor, except when being copied for publication and for the use of the commissioners of elections, and said original lists shall at all times be open for the use and inspection of either of said judges: Provided further, That no property qualification shall be required for any of the officers of said city, and that three days prior to any election each board of commissioners of election shall appoint two clerks to assist them in registering the names of voters in their respective election precincts, and in making returns of the elections, who shall be sworn before the clerk of the supreme court of said District truly and faithfully to perform their duties, and for any misconduct in office.be subject to the same penalties to which Judges of elec- said commissioners are now subject: And provided further, That it shall be the duty of the judges of election to make any regulations and give any notice which may be proper or necessary to carry out any of the provisions of this section. Original vot ing lists to remain in whose custody. This section continued in force one year. Vol. xvi. p. 8. No property qualification required for offi cers. Clerks to board of commissioners of elections. tion to make regulations. Repeal of in consistent laws. SEC. 7. And be it further enacted, That all acts and ordinances, or parts thereof, or parts of the charter of the city of Washington inconsistent herewith, be, and the same are hereby, repealed. SCHUYLER COLFAX, Speaker of the House of Representatives. B. F. WADE, President of the Senate pro tempore. Indorsed by the President: "Received May 16, 1868. [NOTE BY THe Department of State. The foregoing act having been presented to the President of the United States for his approval, and not having been returned by him to the House of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval.] CHAP. XLIX. — An Act making Appropriations to supply Deficiencies in the Appropri- May 30, 1868. ations for the Execution of the Reconstruction Laws in the third military District for the fiscal Year ending June thirtieth, eighteen hundred and sixty-eight. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sum, or so Appropriation much thereof as may be necessary, be, and the same is hereby, appropri- for deficiency in carrying ated, out of any money in the treasury not otherwise appropriated, for into effect the the purpose of carrying out the reconstruction laws in the third military reconstruction district for the fiscal year ending June thirtieth, eighteen hundred and laws in the third military district. sixty-eight, viz. To provide for the expenses of carrying into effect the 1867, ch. 158. "Act to provide for the more efficient government of the rebel States," Vol. xiv. p. 428. for the third military district, the sum of eighty-seven thousand seven hundred and one dollars and fifty-five cents. SCHUYLER COLFAX, Speaker of the House of Representatives. President of the Senate pro tempore. Indorsed by the President: "Received May 19, 1868." [NOTE BY THE Department of STATE. The foregoing act having been presented to the President of the United States for his approval, and not having been returned by him to the House of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval.] CHAP. L.— An Act declaring Saint George, Boothbay, Bucksport, Vinalhaven, and June 5, 1868. Ports of de lished in Maine Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That Saint George and Boothbay, in the State of Maine, in the collection districts of Waldoboro' and livery estabWiscassett, respectively, and San Antonio, Texas, in the collection dis- and Texas. trict of Saluria, and Bucksport and Vinalhaven and North Haven, in the State of Maine, in the districts of Castine and Belfast, respectively, be, and the same are hereby, declared ports of delivery: Provided, That nothing in this act contained shall occasion additional expense to the government of the United States. APPROVED, June 5, 1868. CHAP. LI. ·An Act to partially supply Deficiencies in the Appropriations for the Service June 8, 1868. of the fiscal Year ending on the thirtieth June, eighteen hundred and sixty-eight. appropriation Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums be, and Deficiency the same are hereby, appropriated out of any money in the treasury not for 1868. otherwise appropriated, to supply deficiencies in the appropriations for the fiscal year ending on the thirtieth of June, eighteen hundred and sixty-eight, viz. House of Rep For compensation of the officers, clerks, messengers, and others, receiving an annual salary in the service of the House of Representatives, resentatives. twelve thousand nine hundred and sixty dollars. For folding documents, including materials, twenty-five thousand dol lars. For miscellaneous items, ten thousand dollars. revenue from customs. To supply a deficiency in the appropriation for the expenses of col- Collecting lecting the revenue from customs, for the half year ending June thirtieth, eighteen hundred and sixty-eight, one million eight hundred thousand dollars. |