How holders of the treasury notes bearing an interest, and not bearing an interest, may fund them. Faith of the United States pledged for the payment of the certificates, principal and interest. Treasury notes howsoever redeemed may be re-issued. Treasury notes made every where receiv dues. nation less than one hundred dollars, shall be payable to bearer and be transferable by delivery alone, and shall bear no interest; and such of the said notes as shall be of the denomination of one hundred dollars, or upwards, may be made payable to order, and transferable by delivery and assignment, endorsed on the same, and bearing an interest from the day on which they shall be issued, at the rate of five and two-fifths per centum per annum; or they may be made payable to bearer, and transferable by delivery alone, and bearing no interest, as the Secretary of the Treasury, with the approbation of the President of the United States, shall direct. SEC. 4. And be it further enacted, That it shall be lawful for the holders of the aforesaid treasury notes, not bearing an interest, and of the treasury notes bearing an interest at the rate of five and two-fifths per centum per annum, to present them at any time, in sums not less than one hundred dollars, to the treasury of the United States, or to any commissioner of loans; and the holders of the said treasury notes not bearing an interest, shall be entitled to receive therefor, the amount of the said notes, in a certificate or certificates of funded stock, bearing interest at seven per centum per annum, and the holders of the aforesaid treasury notes bearing an interest at the rate of five and two-fifths per centum, shall be entitled to receive therefor the amount of the said notes including the interest due on the same, in a like certificate or certificates of funded stock, bearing an interest of six per centum per annum, from the first day of the calendar month next ensuing that in which the said notes shall thus be respectively presented, and payable quarter-yearly, on the same days whereon the interest of the funded debt is now payable. And the stock thus to be issued shall be transferable in the same manner as the other funded stock of [the] United States; the interest on the same, and its eventual reimbursement, shall be effected out of such fund as has been or shall be established by law for the payment and reimbursement of the funded public debt contracted since the declaration of war against Great Britain. And the faith of the United States is hereby pledged to establish sufficient revenues and to appropriate them as an addition to the said fund, if the same shall, at any time hereafter, become inadequate for effecting the purpose aforesaid: Provided however, And be it further enacted, That it shall be lawful for the United States to reimburse the stock thus created, at any time after the last day of December, one thousand eight hundred and twenty-four. SEC. 5. And be it further enacted, That it shall be lawful for the Secretary of the Treasury to cause the treasury notes which, in pursuance of the preceding section, shall be delivered up and exchanged for funded stock, and also the treasury notes which shall have been paid to the United States for taxes, duties, or demands, in the manner hereinafter provided, to be re-issued, and applied anew, to the same purposes, and in the same manner, as when originally issued. SEC. 6. And be it further enacted, That the treasury notes authorized to be issued by this act, shall be every where received in all payments to the United States. On every such payment the note or notes shall be reable for public ceived for the amount of both the principal and the interest, which, on the day of such payment, may appear due on such of the notes as shall bear interest, thus given in payment; and the interest on the said notes bearing an interest, shall, on such payments, be computed at the rate of one cent and one half of a cent per day, on every hundred dollars of principal; and each month shall be computed as containing thirty days. Interest to be included in officer's receipts, up to the period of payment. SEC. 7. And be it further enacted, That any person making payment to the United States in the said treasury notes, into the hands of any collector, receiver of public moneys, or other public officer or agent, shall, on books kept according to such forms as shall be prescribed by the Secretary of the Treasury, give duplicate certificates of the number and respective amount of each and every treasury note, and of the interest thereon, in case the same shall bear interest, thus paid by such person; and every collector, receiver of public moneys, or other public officer or agent, who shall thus receive in payment any of the said treasury notes bearing interest, shall, on payment of the same into the treasury, or into one of the banks where the public moneys are or may be deposited, receive credit both for the principal and for the interest computed as aforesaid, which, on the day of such last mentioned payment, shall appear due on the note or notes thus paid in: Provided always, That in the settlement of his accounts he shall be charged for the interest accrued on such note or notes, from the day on which the same shall have been received by him in payment as aforesaid, to the day on which the same shall be paid by him as aforesaid: And provided also, that no charge or deduction, on account of interest, shall be made in respect to any bank into which payments as aforesaid may be made to the United States, either by individuals, or by collectors, receivers, or other public officers, or agents, and which payments shall be received by such bank as specie, and credit given to the Treasurer of the United States for the amount thereof, including the interest accrued and due on such notes, from the day on which the same shall have been received by such bank, on account of the United States. SEC. 8. 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 the said treasury notes to be issued at the par value thereof, in payment of services, of supplies, or of debts, for which the United States are or may be answerable by law, to such person and persons as shall be willing to accept the same in payment; and to deposit portions of the said notes in the loan offices, or in state banks, for the purpose of paying the same to the public creditors as aforesaid; and to borrow money on the credit of the said notes; or to sell the same, at a rate not under par; and it shall be a good execution of this provision, to pay such notes to such bank or banks as will receive the same at par, and give credit to the Treasurer of the United States for the amount thereof, on the day on which the said notes shall thus be issued and paid to such bank or banks respectively. SEC. 9. And be it further enacted, That it shall and may be lawful for the holder of any treasury notes issued, or authorized to be issued, under any laws heretofore passed, to convert the same into certificates of funded debt, upon the same terms, and in the same manner hereinbefore provided, in relation to the treasury notes authorized by this act, bearing an interest of five and two-fifths per centum. SEC. 10. And be it further enacted, That a sum of forty thousand dollars, to be paid out of any money in the treasury not otherwise appropriated, be, and the same is hereby appropriated, for defraying the expense of preparing, printing, engraving, signing, and otherwise incident to the issuing of the treasury notes authorized by this act. Penalties for counterfeiting, SEC. 11. And be it further enacted, That if any person shall falsely make, forge, or counterfeit, or cause or procure to be falsely made, forged forging, or counterfeited, or willingly aid or assist in falsely making, forging or &c. counterfeiting any note, in imitation of, or purporting to be, a treasury note as aforesaid; or shall falsely alter, or cause or procure to be falsely altered, or willingly aid or assist in falsely altering any treasury note issued as aforesaid; or shall pass, utter, or publish, or attempt to pass, 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, or shall be, directly or indirectly, knowingly concerned in any of the offences aforesaid, 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 and kept to hard labour, for a period not less than three years, nor more than ten years, and be fined in a sum not exceeding five thousand dollars. APPROVED, February 24, 1815. STATUTE III. Feb. 27, 1815. CHAP. LX.-An Act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying a direct tax upon the district of Columbia. Direct tax laid trict of Colum bia. 1815, ch. 21. sessor, &c., to be appointed. Proviso. Be it enacted by the Senate and House of Representatives of the United upon the Dis- States of America, in Congress assembled, That a direct tax of nineteen thousand nine hundred and ninety-eight dollars and forty cents be, and is hereby annually laid upon the District of Columbia, which shall be assessed and laid upon the same descriptions of property, in the same manner, and be collected and accounted for likewise, in the same manner as is Act of Jan. 9, provided by the " Act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same," and the several acts referred to therein, or which may be passed amendatory thereof, for which purpose there shall be appointed a Principal as principal assessor for the District of Columbia, who, with such deputies as he may appoint, shall have the like qualifications and powers, receive the like compensation, discharge the like duties, and be subject to the like penalties, with the other principal or assistant assessors: Provided, That the said principal assessor shall, in addition to the powers of the other principal assessors, exercise the same powers, and discharge the same duties devolved on the board of principal assessors, established by the said act; and the tax lists, made out by him, conformably thereto, shall be delivered to the collector within one hundred and twenty days from the first day of April, in the year one thousand eight hundred and fifteen, on which day the said principal assessor shall direct and cause the several assistant assessors in his district, to inquire after and concerning all lands, lots of ground, with their improvements, dwelling-houses, and slaves, liable to taxation: And provided, That the collector for the said district, shall, himself, retain the lists of property lying within the said district, not owned, occupied, or superintended, by some person residing therein and shall proceed to discharge the like duties that are performed in the respective states, by the collectors designated by the Secretary of the Treasury for receiving said lists. Proviso. Duties of the assessors. 1815, ch. 23. : SEC. 2. And be it further enacted, That the principal assessor and assistant assessors for the District of Columbia, shall discharge the like Act of Jan. 18, duties required by the "Act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying duties on household furniture, and on gold and silver watches," to be performed in the respective states by the assessors, any thing in the tenth section of the said act to the contrary notwithstanding; which said duties, and all other acts therein required to be done, as well by the said officers, as by individuals, subject to the said act, shall be performed within the District of Columbia, under the penalties, for neglect or omission, thereby prescribed, and in point of time, relatively to the said first day of April, in the year one thousand eight hundred and fifteen, and in every year thereafter, relatively to such day as may be fixed by law for the performance of the like duties and acts in the several states. APPROVED, February 27, 1815. STATUTE III. CHAP. LXI.-An Act to provide additional revenues for defraying the expenses of Feb. 27, 1815. government, and maintaining the public credit, by laying a duty on gold, silver and plated ware, and jewelry and pastework, manufactured within the United States. (a) Duty upon plated ware. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and after the eigh- gold, silver, and teenth day of April next, there shall be paid upon all gold, silver, and plated ware, and jewelry and pastework, except timepieces, which shall thereafter be manufactured or made for sale within the United States or the territories thereof, a duty of six per centum ad valorem, by the manufacturer thereof. SEC. 2. And be it further enacted, That the duty aforesaid shall be imposed, paid, collected, and accounted for, in like manner, and subject to the like provisions and penalties, as the duties imposed by the "Act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying duties on various goods, wares, and merchandise, manufactured within the United States," passed the eighteenth day of January, one thousand eight hundred and fifteen, all the provisions of which act shall apply to the duty hereby imposed, and to those by whom it shall be payable, the same as if it were specifically inserted among the dutiable objects enumerated in the first section thereof. APPROVED, February 27, 1815. Regulations concerning the tax. Act of Jan. 18, 1815, ch. 23. STATUTE III. CHAP. LXII.—An act to repeal certain acts concerning the flotilla service, and for Feb. 27, 1815. other purposes. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and after the first day of April next, the act entitled "An act authorizing the President of the United States to cause to be built, barges for the defence of the ports and harbours of the United States," passed the fifth day of July, in the year one thousand eight hundred and thirteen; and also an act, entitled "An act authorizing the appointment of certain officers for the flotilla service," passed the sixteenth day of April, in the year one thousand eight hundred and fourteen, shall be repealed, and cease to be in force. SEC. 2. And be it further enacted, That the barges and other vessels composing the flotilla establishment, (they being first divested of their guns and military stores, which are to be carefully preserved,) shall be sold or laid up under the direction of the President of the United States, and the moneys arising therefrom paid into the treasury thereof. SEC. 3. And be it further enacted, That all the commissioned and warrant officers, and all the privates, who shall be discharged in consequence of the repeal of the acts aforesaid, shall be entitled to receive four months' pay, over and above what may be due to them respectively at the time of their discharge. Repeal of certain acts concerning the flo tilla service. Act of July 5, 1813, ch. 6. Act of April 16, 1814, ch. 59. Vessels of the estab flotilla lishment to be Commissioned and warrant of ficers, and privates, entitled to receive four months' addi tional pay when discharged. Armed vessels SEC. 4. And be it further enacted, That the President of the United States be, and he hereby is authorized to cause all the armed vessels thereof on the lakes, except such as he may deem necessary to enforce on the Lakes to the proper execution of the revenue laws, to be sold or laid up, as he may judge most conducive to the public interest; such vessels being first divested of their armament, tackle and furniture, which are to be care- for the public fully preserved. SEC. 5. And be it further enacted, That the act, entitled "An act authorizing the President of the United States to cause to be built, or VOL. III.-28 (a) Repealed by act of Feb. 22, 1816, ch. 18. be sold or laid up, except what are necessary service. Repeal of an act of Nov. 15, 1814, ch. 3. thorized to sell certain vessels purchased, the vessels therein mentioned," passed the fifteenth day of President au- November, in the year one thousand eight hundred and fourteen, be, and he same is hereby repealed, and the President of the United States is acquired under hereby authorized to cause to be sold such of the vessels acquired under the said act, as he may deem inexpedient to be retained in the public service; and to cause the money arising therefrom to be paid into the public treasury. it. President authorized to cause to be sold the gun-boats unnecessary for public service, and warrant of ficers and privates in conse quence entitled to four months pay, &c. SEC. 6. And be it further enacted, That the President of the United States be, and he is hereby authorized to cause to be sold, they being first divested of their guns and military stores, which are to be carefully preserved, such and so many of the gun-boats belonging to the United States, as in his judgment may no longer be necessary to be retained for the public service; and such of the warrant officers and privates as may be discharged in consequence of such sale, shall be entitled to receive four months' pay, over and above what may be due to them at the time of their discharge. APPROVED, February 27, 1815. STATUTE III. Feb. 27, 1815. Act of April 16, 1814, ch. 61. boundary of the Illinois territory to include all Western islands in the Mississippi, be tween the mid dle and eastern margin. Proviso of a former act repealed so far as it regards sett lers on fractions of sections, &c. Proviso. Settlers on CHAP. LXIII.-An Act to amend and extend the provisions of the act of the sixteenth of April, one thousand eight hundred and fourteen, entitled “An act confirming certain claims to land in the Illinois territory, and providing for their location." Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That the western boundary of the tract of country set apart by the act of the sixteenth of April, one thousand eight hundred and fourteen, entitled "An act confirming certain claims to land in the Illinois territory, and providing for their location," be extended upon the river Mississippi, to the middle thereof, so as to include all islands in said river, between the middle and eastern margin, throughout the length of said line; and that all or any of the said islands shall be subject to be appropriated under the said recited act. SEC. 2. And be it further enacted, That the proviso contained in the fourth section of the before-recited act be repealed, so far as it regards persons settled on fractions of sections or quarter sections containing less than one hundred and sixty acres; and that such persons under the like circumstances shall be considered as entitled to all the rights, benefits, and advantages, specified in the said fourth section, as those settled on sections or quarter sections, and also, to any right, privilege, or advantage secured by this act: Provided however, That such persons shall not be permitted in such cases to take less than the whole quantity of such fractional quarter section on which they are respectively settled. SEC. 3. And be it further enacted, That every person or persons, who lands reserved settled on and improved any of the lands in the said territory, reserved for for the use of schools, enthe use of schools or seminaries of learning, before the fifth day of Febtitled to the pre-ruary, one thousand eight hundred and thirteen, and who would have had emption of the the right of pre-emption thereto, had not the same been reserved as aforelike quantity of other land, on said, shall be entitled to the pre-emption of the like quantity of other the same terms land, upon the same terms, and under the same restrictions, provided by and within the the fourth section of the said recited act, to be located on any lands proper boundawithin the boundary specified in this and the said recited act, not otherwise appropriated; and such persons shall also be entitled to the benefit of, and subject to, the restrictions contained in this act. ry. Persons who failed to locate SEC. 4. And be it further enacted, That all and every person or persons entitled to the pre-emption of lands, under the fourth section of the before-recited act, who failed to locate their claims within the time limited in said act, and which lands have been appropriated by others, other unappro- shall be entitled to the pre-emption of the like quantity, as they could their claims, entitled to pre emption upon |