Public Acts of Congress. in no wise affect or impair any other penalty which would otherwise attach to such failure. SEC. 21. And be it further enacted, That it shall be the duty of the collectors aforesaid, in their respective districts, and they are hereby authorized, to collect the duties imposed by this act, and to prosecute for the recovery of the same, and for the recovery of any sum or sums which may be forfeited by virtue of this act: And all fines, penalties, and forfeitures, which shall be incurred by force of this act, shall and may be sued for, and recovered, in the name of the United States, or of the collector within whose district any such fine, penalty, or forfeiture, shall have been incurred, by bill, plaint, or information, one moiety thereof to the use of the United States, ahd the other moiety thereof to the use of the person who, if a collector, shall first discover, if other than a collector, shall first inform, of the cause, matter, or thing, whereby any such fine, SEC. 25. And be it further enacted, That it shall penalty, or forfeiture, shall have been incurred; be lawful for the President of the United States and where the cause of action or complaint shall to authorize the Secretary of the Treasury to anarise or accrue more than fifty miles distant from ticipate the, collection aad receipt of the duties the nearest place by law established for the hold- laid and imposed by this act, and by the said act, ing of a district court, within the district in which entitled "An act laying duties on licenses to dis the same shall arise or accrue, such suit and re- tillers of spirituous liquors," by obtaining a loan, covery may be had before any court of the State, upon the pledge of the said duties for the reimholden within the said district, having jurisdic-bursement thereof, to an amount not exceeding tion in like cases. be lawful so to do, upon providing and substituting, by law, at the same time, and for the same purposes, other duties, which shall be equally productive with the duties so altered, reduced, or changed: And provided further, That nothing in this act contained shall be deemed or construed in any wise to rescind or impair any specific appropriation of the said duties, or either of them; but such appropriation shall remain and be carried into effect, according to the true intent and meaning of the law and laws making the same, anything in this act to the contrary thereof in | any wise notwithstanding. SEC. 22. And be it further enacted, That the collector shall furnish to each distiller within the collection district, an abstract of this act, and of the "Act laying duties on licenses to distillers of spirituous liquors," and of such provisions of the "Act to amend the act, laying duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise, and for other purposes," as regards distillers; which abstract shall be prepared and furnished to the collectors, under the direction of the Secretary of the Treasury. SEC. 23. And be it further enacted, That towards establishing an adequate revenue, to provide for the payment of the expenses of Government; for the punctual payment of the public debt, principal and interest, contracted and to be contracted, according to the terms of the contracts, respectively; and for creating an adequate sinking fund, gradually to reduce, and eventually to extinguish, the public debt, contracted, and to be contracted; the rates and duties laid and imposed by this act, and the duties laid and imposed upon licenses to distillers, in and by the said act, entitled "An act laying duties on licenses to distillers of spirituous liquors," shall continue to be laid, levied, and collected, during the present war between the United States and Great Britain, and until the purposes aforesaid shall be completely accomplished, anything in the said act of Congress to the contrary thereof in any wise notwithstanding. And, for the effectual application of the revenue to be raised by and from the said duties, to the purposes aforesaid, in due form of law, the faith of the United States is hereby pledged: Provided always, That whenever Congress shall deem it expedient to alter, reduce, or change, the said duties, or either of them, it shall SEC. 24. And be it further enacted, That in future it shall be lawful for the distiller or distillers of domestic spirits, and all persons from whose materials such spirits shall be distilled, to sell, without license, any quantity thereof not less than one gallon. six millions of dollars, and at a rate of interest not exceeding six per centum per annum. And any bank or banks, now incorporated, or which may hereafter be incorporated, under the authority of the United States, is and are hereby authorized to make such loan: Provided always, and it is expressly declared, That the money so obtained upon loan, shall be applied to the purposes aforesaid, to which the said duties, so to be pledged, are by this act applied and appropriated, and to no other purposes whatsoever. Approved, December 21, 1814. An Act to provide additional revenues for defraying the expenses of Government, and maintaining the public credit, by duties on sales at auction, and on licenses to retail wines, spirituous liquors, and foreign merchandise, and for increasing the rates of postage. Be it enacted, &c., That, from and after the first day of February next, there shall be laid, levied, and collected, for the use of the United States, a sum of one hundred per centum upon, and in addition to, the amount of the rates and duties respectively laid upon sales by way of auction, in and by the act of Congress, entitled "An act laying duties on sales at auction of merchandise, and ships and vessels," passed on the twenty-fourth day of July, in the year eighteen hundred and thirteen. And the said additional duty of one hundred per centum shall be levied, collected, paid, and accounted for, in like manner, by the same officers, subject, in all respects, to the same regulations and provisions, and with the like fines, penalties, forfeitures, and remedies, from breaches of the law, as the said act of Congress, and the act to amend the said act, passed on the twenty Public Acts of Congress. tled "An act laying duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise," passed the second day of August, in the year eighteen hundred and thirteen. And the said additional sum of fifty per centum shall be charged, paid, collected, and accounted for, in like manner, by the same officers, subject, in all respects, to the same regulations and provisions, and with the same fines, penalties, forfeitures, and remedies, for breaches of the law, as in and by the said last mentioned act of Congress, and the act, entitled "An act to amend the act laying duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise, and for other purposes," passed on the eighteenth day of April, in the year eighteen hundred and fourteen, are provided for charging, paying, and collecting, the original duties on the said licenses, respectively, to which the said sum of fifty per centum is hereby added and attached. And in case any license for carrying on the business of selling by retail, shall have been granted under the said act "laying duties on licenses to retailers of wines, fourth day of March, in the year eighteen hundred and fourteen, declare and establish for levying, collecting, and paying, the original duties to which the said duty of one hundred per centum is hereby added and attached. And it shall be the duty of every auctioneer, who shall have given bond under the said acts, to give like bond under this act, subject to the same penalties prescribed in the said act, passed on the twenty-fourth day of July, one thousand eight hundred and thirteen. And all sales at auction of any part, or parcel, of any merchandise, with the design and effect to ascertain and fix a price for the whole, or for any other part, of such merchandise, without exposing the whole, or such other part, to public sale, shall be deemed and taken to be sales at auction within the meaning of this act, and of the said act of Congress, to the whole amount of the merchandise whereof the sale is so effected, whether the same is afterwards conducted and effected by the auctioneer, or by any person or persons acting as a commission merchant, factor, or agent, or by the owner and owners of the merchandise. And it shall be the duty of the auctioneers, re-spirituous liquors, and foreign merchandise," for spectively, to specify, in their quarterly accounts, upon oath or affirmation, all sales by them respectively made of a part or parcel of any merchandise as aforesaid, with the design and effect aforesaid, for whom and to whom such sales, respectively, were made, and the amount of the commissions or other compensation to them, respectively, paid, or payable, by reason of such sales, as well with respect to the part or parcel of the merchandise actually exposed to sale, as with respect to the whole, or any other part, of such merchandise, the sale whereof is designed and effected as aforesaid. And the neglect or refusal so to do, shall be deemed to be a breach of the bond of the auctioneer, so neglecting and refusing, who shall, also, in that behalf, forfeit and pay such other penalties as the said act of Congress prescribes in case of the non-performance of any other duty required from auctioneers, to be performed in taking out licenses, giving bonds, and keeping and rendering accounts. SEC. 2. And be it further enacted, That, from and after the first day of February next, there shall be added to the rates of postage, as at present established by law, a sum equal to fifty per centum upon the amount of such rates, respectively, for the use of the United States. And the said additional sum of fifty per centum shall be charged, collected, paid, and accounted for, in like manner, by the same officers, subject, in all respects, to the same regulations and provisions, and with the like fines, penalties, forfeitures, and remedies for breaches of the law, as are provided for charging, collecting, and paying, the original rates of postage to which the said sum of fifty per centum is hereby added and attached. SEC. 3. And be it further enacted, That, from and after the first day of February next, there shall be laid, levied, collected, and paid, for the use of the United States, a sum of fifty per cent. upon, and in addition to, the duties laid on licenses, granted in pursuance of the act of Congress, enti a period extending beyond the first day of February next, the person to whom the same may have been granted, or transferred, shall, previous to the first day of May thereafter, make the like application required therein, which shall further specify such period, and shall pay to the proper collector a sum equal to such proportion of fifty per centum on the original duty imposed on such license, as said period bears to a year, the payment of which sum shall be endorsed on the license previously granted. And if any person shall, after the last mentioned day, deal in the selling of wines, distilled spirituous liquors, or merchandise, by retail, as defined in the said act, without having made such payment, such person shall, in addition to the payment of the additional duty hereby imposed, forfeit and pay the sum of one hundred and fifty dollars, to be recovered with cost of suit: Provided, That if any person to whom a license shall have been granted, according to the provisions of the act, entitled "An act laying duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise," and who shall have paid for the same, or shall have given bond for the payment of the same, shall, on or before the commencement of the operation of this act, discontinue the use of the privileges by said license granted, and shall give due notice thereof, to the collector of the internal revenues of the district in which such license shall have been granted, such license shall cease to be of force, and such person shall be holden to pay a sum proportionate to the time which shall have run from the time of granting said license to the first day of February next. And in case of actual payment for a term subsequent to the last mentioned day, shall be entitled to receive back, from the Treasury of the United States, such sum so paid for such subsequent time, from the day last mentioned. SEC. 4. And be it further enacted, That the act of Congress, entitled "An act making further Public Acts of Congress. provision for the collection of internal duties, and for the appointment and compensation of assessors," passed on the second day of August, in the year one thousand eight hundred and thirteen, shall be and remain in force, and shall, in all its provisions, be applied for the purpose of laying, collecting, and securing, the duties by this act added or imposed, except as regards the rates of postage, as well with respect to the persons respectively liable to the payment thereof, as with respect to the officers employed in collecting and accounting for the same. notes so issued shall be applied to the same uses to which the said two loans, authorized as aforesaid, were, respectively, by law made applicable. States, to cause Treasury notes to be prepared, signed, and issued, for and in lieu of so much of the sum authorized to be borrowed on the credit of the United States, by the act of Congress, entitled "An act to authorize a loan for a sum not exceeding twenty five millions of dollars,” passed on the twenty-fourth day of March, in the year one thousand eight hundred and fourteen, and also for and in lieu of so much of the sum authorized to be borrowed on the credit of the United States, by the act of Congress, entitled "An act authorizing a loan for the sum of three milSEC. 5. And be it further enacted, That, to-lions of dollars," passed on the fifteenth day of wards establishing an adequate revenue to pro- November, in the year one thousand eight hunvide for the payment of the expenses of Govern-dred and fourteen, as has not been borrowed, or ment, for the punctual payment of the public otherwise employed in the issue of Treasury debt, principal and interest, contracted and to be notes, according to law: Provided always, That contracted, according to the terms of the con- the whole amount of Treasury notes issued by tracts, respectively, and for creating an adequate virtue of this act, for and in lieu of the residue sinking fund, gradually to reduce, and eventually of the said two sums as aforesaid, shall not exto extinguish, the public debt, contracted and to ceed the sum of seven millions five hundred be contracted; the internal rates and duties add-thousand dollars: and further, that the Treasury ed, laid, and imposed by this act, and the internal rates and duties laid and imposed by the said several acts of Congress, entitled, respectively. "An act laying duties on sales at auction of merchandise, and ships and vessels;" "An act regulating the Post Office Establishment ;" and "An act laying duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise;" shall continue to be laid, levied, and collected, during the present war between the United States and Great Britain, and until the purposes aforesaid shall be completely accomplished, anything in the said acts of Congress to the contrary thereof, in any wise, notwithstanding. And for the SEC. 3. And be it further enacted, That the effectual application of the revenue, to be raised Treasury notes to be issued by virtue of this act by and from the said internal duties, to the pur-shall be prepared, signed, and issued, in the like poses aforesaid, in due form of law, the faith of the United States is hereby pledged: Provided always, That whenever Congress shall deem it expedient to alter, reduce, or change, the said internal duties, or any or either of them, it shall be lawful so to do, upon providing and substituting, by law, at the same time, and for the same pur poses, other duties which shall be equally productive with the duties so altered, reduced, or changed: And provided further, That nothing in this act contained shall be deemed or construed in any wise to rescind or impair any specific appropriation of the said duties, or any or either of them, heretofore made by law; but such appropriation shall remain and be carried into effect, according to the true intent and meaning of the law and laws making the same, anything in this act to the contrary thereof, in any wise, notwithstanding. Approved, December 23, 1814. An Act supplemental to the acts authorizing a loan for the several sums of twenty-five millions of dollars and three millions of dollars. Be it enacted, &c., That the Secretary of the Treasury be and he is hereby authorized, with the approbation of the President of the United SEC. 2. And be it further enacted, That the Secretary of the Treasury be and he is hereby authorized, with the approbation of the President of the United States, to cause Treasury notes to be prepared, signed, and issued, for a further sum of three millions of dollars, to defray the expenses of the War Department, for the year one thousand eight hundred and fourteen, in addition to the sums heretofore appropriated by law for those purposes, respectively. form and manner, shall be reimbursable at the same places, and in the like periods, shall bear the same rate of interest; shall, in the like manner, be transferrable, and shall be equally receivable in payments to the United States for duties, taxes, and sales of public lands, as the Treasury notes issued by virtue of the act of Congress, entitled "An act to authorize the issuing of Treasury notes for the service of the year one thousand eight hundred and fourteen," passed on the fourth day of March, in the year aforesaid. And the Secretary of the Treasury, with the approbation of the President of the United States, shall have the like powers, in all respects, to prepare, issue, sell, pay, and distribute, the Treasury notes authorized to be issued by this act, or to borrow money on the pledge thereof, and to employ and pay an agent or agents for the purpose of making ale thereof, as were vested in him by the said last mentioned act of Congress, in relation to the Treasury notes therein and thereby authorized to be issued; and the forms and course of proceeding, in all respects, for paying, receiving, and accounting for, the Treasury notes issued by virtue of this act, shall be similar to those prescribed in and by the said last mentioned act of Congress in relation to the Treasury notes therein and thereby authorized to be issued. Public Acts of Congress. SEC. 4. And be it further enacted, That a sum equal to the whole amount of the Treasury notes issued by virtue of this act, to be paid out of any money in the Treasury, not otherwise appropriated, shall be, and the same is hereby appropriated for the payment and reimbursement of the principal and interest of such Treasury notes, according to contract; and the faith of the United States is hereby pledged to provide adequate funds for any deficiency in the appropriation hereby made. Indiana Territory and State of Ohio," and in con- An Act to provide for leasing certain lands reserved for the support of schools in the Mississippi Territory. SEC. 5. And be it further enacted, That a sum of forty thousand dollars, to be paid out of any Be it enacted, &c., That the county court in money in the Treasury, not otherwise appro- each county in the Mississippi Territory shall be priated, be, and the same is hereby, appropriated and is hereby authorized to appoint a number of for defraying the expense of preparing, printing, agents, not exceeding five, who shall have power engraving, and signing, the said Treasury notes; to let out, on lease, for the purpose of improving the expense of employing agents to make sale the same, the sections of land reserved by Conthereof; and all other expenses incident to issu-gress for the support of schools, lying within the ing the Treasury notes, as authorized by this act. county for which the agents respectively are SEC. 6. And be it further enacted, That, if any appointed, or to let them out at an annual rent, person shall, with intent to injure or defraud the as they shall judge proper. And it shall be the United States, or any person or corporation, falsely duty of the said agents, under the direction of the make, forge, or counterfeit, or cause or procure to county courts respectively, to apply with imparbe falsely made, forged, or counterfeited, or will- tiality the proceeds arising from the rents of each ingly aid or assist in falsely making, forging, or section as aforesaid to the purposes of education, counterfeiting, any note, in imitation of, or pur- and to no other use whatsoever, within the parporting to be, a Treasury note, or shall falsely ticular township of six miles square, or fractional alter, or cause or procure to be falsely altered, or township, wherein such section is situated, in such wilfully aid or assist in falsely altering, any manner that all the citizens residing therein may Treasury note, issued by virtue of this act, or partake of the benefit thereof, according to the shall pass, utter or publish, or attempt to pass, true intent of the reservation made by Congress. utter, or publish, as true, any false, forged, or counterfeited note, purporting to be a Treasury note as aforesaid, knowing the same to be falsely made, forged, or counterfeited; or shall pass, utter, or publish, or attempt to pass, utter, or publish, as true, any falsely altered Treasury note, issued as aforesaid, knowing the same to be falsely altered; every such person shall be deemed and adjudged guilty of felony, and being thereof convicted by due course of law, shall be sentenced to be imprisoned for a period not less than three years, nor more than ten years, or imprisoned and kept to hard labor for a period not less than three years, nor more than ten years, and, in either case, be fined in a sum not exceeding five thousand dollars. Approved, December 26, 1814. An Act giving further time to locate certain claims to lands confirmed by an act of Congress, entitled "An act confirming certain claims to lands in the District of Vincennes." SEC. 2. And be it further enacted, That, for the purpose of forming the aforesaid sections into convenient forms, the said agents shall have power to lay off the same into lots of not less than one hundred and six acres, nor more than three hundred and twenty acres, except in case of fractional sections; and in every case, whether of leases for the improvement of the lots, or for an annual rent, the lessee shall be bound, in a suitable penalty, not to commit waste on the premises by destroying of timber or removing stone, or any other injury to the lands whatever. SEC. 3. And be it further enacted, That the said agents shall have full power within their respective counties, when and so often as they think proper, by legal process, to remove any person or persons from the possession of any of the aforesaid reserved sections, when such person or persons have not taken a lease, and refuse or neglect to take the same. And it shall, moreover, be the duty of the said agents to inspect and inquire into any waste or trespass committed on any of the reserved sections aforesaid, by cutting and carryBe it enacted, &c., That the several persons ing off timber or stone, or any other damage that whose claims were confirmed by the act of Con- may be done to the same, whether by persons gress, entitled "An act confirming certain claims residing thereon or others. And the said agents to lands in the district of Vincennes," approved are hereby authorized, when waste or trespass the thirteenth day of February, one thousand eight shall be committed, to proceed against the person hundred and thirteen, and which have not been or persons committing the same, according to the located, are hereby authorized to enter their loca-laws in such case made and provided; and actions with the register of the land office at Vin- tions in the cases aforesaid shall be sustained by cennes, on any part of the tract set apart for that the agents, and the damages recovered shall be purpose in said district, by virtue of an act, enti-one-half to the use of such agents, and the other tled "An act respecting claims to lands in the half to be applied to the same purpose as the pro13th CoN. 3d SESS.-59 Public Acts of Congress. ceeds of rents from the land on which the damage thousand three hundred dollars and twenty-eight was sustained. SEC. 4. And be it further enacted, That, for each lease executed by the agents, they shall be entitled to receive the sum of two dollars, to be paid by the lessees, respectively. SEC. 5. And be it further enacted, That every lease which may be granted in virtue of this act shall be limited to the period of the termination of the Territorial form of government in the said Territory, and shall cease to have any force or effect after the first day of January next succeeding the establishment of a State government therein: Provided, That outstanding rents may be collected, and damages for waste or trespass may be recovered, in the same manner as if the leases continued in full force. Approved, January 9, 1815. cents. To the State of North Carolina, four hundred and forty thousand four hundred and seventy-six dollars and fifty-six cents. To the State of Tennessee, two hundred and twenty thousand, one hundred and seventy-three dollars and ten cents. To the State of South Carolina, three hundred and three thousand eight hundred and ten dollars and ninety six cents. To the State of Georgia, one hundred and eightynine thousand eight hundred and seventy-two dollars and ninety-eight cents. And, To the State of Louisiana, fifty-six thousand five hundred and ninety dollars and twenty-two cents. SEC. 2. And be it further enacted, That, from and after the passage of this act, the act of Congress, entitled "An act for the assessment and An Act to provide additional revenues for defraying collection of direct taxes and internal duties," the expenses of Government, and maintaining the passed on the twenty-second day of July, one thoupublic credit, by laying a direct tax upon the Uni-sand eight hundred and thirteen, shall be and the ted States, and to provide for assessing and collect- same is hereby repealed, except so far as the same ing the same. respects the collection districts therein and thereby Be it enacted, &c., That a direct tax of six mil-established and defined, so far as the same respects lions of dollars be and is hereby annually laid upon the United States; and the same shall be and is hereby apportioned to the States, respectively, in manner following: To the State of New Hampshire, one hundred and ninety-three thousand five hundred and eightysix dollars and seventy four cents. To the State of Massachusetts, six hundred and thirty two thousand five hundred and forty-one dollars and ninety-six cents. To the State of Rhode Island, sixty-nine thousand four hundred and four dollars and thirty-six cents. To the State of Connecticut, two hundred and thirty-six thousand three hundred and forty-five dollars and forty-two cents. To the State of Vermont, one hundred and ninety six thousand six hundred and eighty-seven dollars and forty-two cents. To the State of New York, eight hundred and sixty thousand two hundred and eighty-three dollars and twenty-four cents. To the State of New Jersey, two hundred and seventeen thousand seven hundred and forty-three dollars and sixty-six cents. To the State of Pennsylvania, seven hundred and thirty thousand nine hundred and fifty-eight dollars and thirty-two cents. internal duties, and so far as the same respects the appointment and qualifications of the collectors and principal assessors therein and thereby authorized and required; in all which respects, so excepted, as aforesaid, the said act shall be and continue in force for the purposes of this act: Provided always, That, for making and completing the assessment and collection of the direct tax laid by virtue of the act of Congress, entitled "An act to lay and collect a direct tax within the Uni ted States," passed on the second day of August. one thousand eight hundred and thirteen, the said first-mentioned act of Congress shall be and continue in full force, anything in this act to the contrary thereof in any wise notwithstanding, SEC. 3. And be it further enacted, That each of the principal assessors heretofore appointed, or hereafter appointed, shall divide his district into a convenient number of districts, within each of which he shall appoint one respectable freeholder to be assistant assessor: Provided, That the Secretary of the Treasury shall be and is hereby authorized to reduce the number of assessment districts, in any collection district, in any State, if the number shall appear to him to be too great. And the principal assessors, respectively, and each assistant assessor, so appointed and accepting the appointment, shall, before he enters on the duty of his appointment under this act, take and subscribe before some competent magistrate, or some collector of the direct tax and internal duties, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: ·I, , do swear (or affirm, as the case may be) that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully To the State of Kentucky, three hundred and office and duties of principal assessor (or assistant thirty-seven thousand eight hundred and fifty-assessor, as the case may be) for (naming the disseven dollars and fifty-two cents. trict,) without favor or partiality; and that I will do equal right and justice in every case in which I To the State of Delaware, sixty-four thousand ninety-two dollars and fifty cents. To the State of Maryland, three hundred and three thousand two hundred and forty-seven dollars and eighty-eight cents. To the State of Virginia, seven hundred and thirty-eight thousand thirty-six dollars and eightyeight cents. To the State of Ohio, two hundred and eight execute the |