construction.

Stations, workshops, &c. Lands granted

to said railroad company to aid

assigns, for the construction of a railroad and telegraph line from the town of Folsom to the town of Placerville, in said State; and the right is hereby given to said corporation to take from the public lands adjacent to the line of said road, material for the construction thereof; said right Material for of way is granted to said railroad to the extent of one hundred feet in width on each side of said road where it may pass over the public lands; also, all necessary ground for station buildings, workshops, depots, machine-shops, switches, side tracks, turn-tables, and water stations. SEC. 2. And be it further enacted, That there be, and is hereby, granted to the Placerville and Sacramento Valley Railroad Company, its successors and assigns, for the purpose of aiding in the construction of said in the construcrailroad and telegraph line, and to secure the safe and speedy transporta- tion of the road, tion of the mails, troops, munitions of war, and public stores over the route of said line of railway, every alternate section of public land, not Certain lands containing gold or silver, designated by odd numbers, to the amount of exempted from ten alternate sections per mile, on each side of said railroad line, as said company may adopt, whenever, on the line thereof, the United States have full title, not reserved, sold, granted, or otherwise appropriated, and free from pre-emption or other claims or rights at the time the line of said road is definitely fixed, and a plat thereof filed in the office of the Commissioner of the General Land Office; Provided, That the word "mineral," when it occurs in this act, shall not be held to include iron or coal.

&c.

the grant.

"Mineral" not

to include iron or

coal lands.

Lands, when and how to be company.

vested in the

Ten consecutive miles, &c.

SEC. 3. And be it further enacted, That whenever said Placerville and Sacramento Valley Railroad Company shall have ten consecutive miles of any portion of said railroad and telegraph line ready for the service contemplated, the President of the United States shall appoint three commissioners to examine the same, and if it shall appear that ten miles of said railroad and telegraph line have been completed in a good and substantial manner, and in all respects as required by this act, the commis- Commissioners. sioners shall so report to the President of the United States, and patents of lands, as aforesaid, shall be issued to said company, confirming to said company the right and title to said lands, situated opposite to and coterminous with said completed section of said road, unless 'said lands are covered by the exceptions of this act. And from time to time, whenever ten additional miles shall have been constructed, completed, and in readiness, as aforesaid, and verified by the commissioners to the President of the United States, then patents shall be issued to said company, conveying the additional sections of land, as aforesaid: and so on as fast as every ten miles of said road is completed, as aforesaid: Provided, That said commissioners named in this section shall be paid, by the company, ten dollars per day for the time actually employed, and ten cents per mile for the distance actually and necessarily travelled each way.

Pay of commissioners.

Railroad and

to be construct

SEC. 4. And be it further enacted, That said Placerville and Sacramento Valley railroad shall be constructed in a substantial and workman- telegraph, how like manner, with all the necessary drains, culverts, bridges, viaducts, ed. crossings, turnouts, stations, and watering-places, and all other appurtenances, including furniture and rolling stock, equal in all respects to railroads of the first class, when prepared for business, with rails of the best quality, manufactured from American iron, and a uniform gauge shall be established the entire length of the road. And there shall be constructed a telegraph line of the most substantial and approved description, to be operated on the entire route: Provided, That said company shall not charge higher rates to the government, its officers or agents, than they do to individuals for telegraphic service, and that the said railroad shall be and remain a public highway for the use of the government of the United States free of all toll or other charge upon the transportation of any property or troops of the United States, and the same shall be transported over said road at the cost, charge, and expense of the corporation or com

Rates for telegraphic service.

Road to be a public highway,

and free to the
United States.

Lands on both

surveyed, and

ed sections reserved.

pany owning or operating the same when required by the United States to do so.

SEC. 5. And be it further enacted, That the President of the United sides of the line States shall cause such lands to be surveyed for twenty miles in width on of the road to be both sides of the entire line of said road, after the general route shall be the odd number- fixed, and as fast as may be required by the construction of said railroad; and the odd sections of land hereby granted shall not be liable to sale, or entry, or pre-emption, before or after they are surveyed, except by said 1841, ch. 16. company, as provided in this act; but the provisions of the act of SepVol. v. p. 453. tember, eighteen hundred and forty-one, granting pre-emption rights, and the acts amendatory thereof and of the act entitled "An act to secure homesteads to actual settlers on the public domain," approved May twenty, eighteen hundred and sixty-two, shall be, and the same are hereby, extended to all other lands on the line of said road when surveyed, excepting those hereby granted to said company: and the sections and parts Minimum price of sections of land which by the aforesaid grant shall remain in the United ing to the United States within ten miles on each side of said road, shall not be sold for less than double the minimum price of public lands when sold.

1862, ch. 75. Vol. xii. p. 392.

of lands remain

States.

Conditions of

grant.

SEC. 6. And be it further enacted, That each and every grant, right, and privilege herein are so made and given to and accepted by said Placerville and Sacramento Valley Railroad Company, upon and subject to the following conditions, namely: That the said company shall commence Work to be be- the work on said road within one year from the approval of this act by gun in one year the President, and shall complete the whole road by the fourth day of and finished by July, eighteen hundred and sixty-nine.

July 4, 1869.

If any condi

tion remains

broken for one year, title to

SEC. 7. And be it further enacted, That the United States make the several conditioned grants herein, and that the said Placerville and Sacramento Valley Railroad Company accept the same, upon the further conlands reverts to dition that if the said company make any breach of the conditions hereof, and allow the same to continue for upwards of one year, then in such case, the title to the public lands herein reserved for the construction of said road shall revert to the United States.

the United

States.

Who may subscribe to the

stock of the company.

Company to accept the con

ditions of this act in writing and within a year.

grants, donations, &c.

SEC. 8. And be it further enacted, That all people of the United States shall have the right to subscribe to the stock of the said Placerville and Sacramento Valley Railroad Company until the whole capital is taken up, by complying with the terms of subscription.

SEC. 9. And be it further enacted, That the acceptance of the terms, conditions, and impositions of this act by the said Placerville and Sacramento Valley Railroad Company shall be signified in writing, under the corporate seal of the said company, duly executed, pursuant to the direction of its board of directors first had and obtained, which acceptance shall be made within one year after the passage of this act, and not afterwards, and shall be deposited with the Secretary of the Interior.

Company may SEC. 10. And be it further enacted, That the said company is authoraccept and hold ized to accept to its own use any grant, donation, or loan, power, franchise, aid or assistance which may be granted to or conferred upon said company by the Congress of the United States, by the legislature of any State, county, or municipal corporation, or by any corporation, person or persons, and said corporation is authorized to hold and enjoy any such grant, donation, loan, or power, franchise, aid, or assistance, to its own use, for the purpose aforesaid.

This act to be void unless $400,000 of bona fide subscriptions to stock

are obtained, and

five per cent paid in one year. Act may be altered or re

pealed.

SEC. 11. And be it further enacted, That unless the said Placerville and Sacramento Valley Railroad Company shall obtain bona fide subscription to the stock of said company to the amount of four hundred thousand dollars, with five per centum paid within one year after the passage and approval of this act, it shall be null and void.

SEC. 12. And be it further enacted, That Congress may at any time, having due regard for the rights of said Placerville and Sacramentc Valley Railroad Company, add to, alter, amend, or repeal this act.

SEC. 13. And be it further enacted, That all lots in villages, towns, and cities shall be exempted from, and not subject to, the operations of this

act.

APPROVED, July 13, 1866.

Lots in villages, towns, and cities

exempted from this act.

· An Act relating to Lands granted to the State of Minnesota to aid July 13, 1866. in constructing Railroads.

Lands may be

nesota in lieu of

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That whenever it shall appear that the United States have sold or disposed of any lands granted to the selected by MinTerritory or State of Minnesota for the purpose of aiding in the construc- lands sold or distion of railroads, after the definite location of the line of road, and before posed of within the withdrawal of said lands from sale at the proper local land office, said limits of grants State may by its agent select, in lieu of the lands so sold or disposed of, from any of the lands of the United States subject to sale, being odd numbered sections, within twenty miles of the line of the proper road, a quantity of land equal to that so sold or disposed of; and the lands so selected shall be substituted for those so sold or disposed of by the United States, and may be disposed of by said State in all respects as if said substituted lands had been parcel of the original grant to the State. Provided, however, That nothing herein contained shall be so con- Amounts strued as to diminish the quantity of land granted by act of May fifth, granted not limited hereby. eighteen hundred and sixty-four, to the State of Minnesota to aid in the 1864, ch. 79. construction of a railroad from St. Paul to Lake Superior. Vol. xiii. p. 64.

Time for com

SEC. 2. And be it further enacted, That the time named in the act granting lands to the Territory of Minnesota to aid in the construction of pleting railroad from St. Paul, a certain railroad, "from Saint Paul and from Saint Anthony, by the way &c. extended. of Minneapolis, to a convenient point of junction west of the Mississippi river, to the southern boundary of the Territory," approved March 1857, ch. 99, § 4. third, eighteen hundred and fifty-seven, for the construction and comple- Vol. xi. p. 196. tion of said road, is hereby extended for seven years from the passage of

this act.

SEC. 3. And be it further enacted, That all the lands heretofore granted Lands granted, to the Territory and State of Minnesota to aid in the construction of rail- how to be certified and disposed roads, shall be certified to said State by the Secretary of the Interior, of. from time to time, whenever any of said roads shall be definitely located, and shall be disposed of by said State in the manner and upon the conditions provided in the particular act granting the same, as modified by the provisions of this act: Provided, That when the original quantity granted If original grant has been to aid in the construction of any road has been increased, the quantity increased. authorized to be sold from time to time shall be increased correspondingly: And provided, further, That on the completion of any ten miles of road, the State may sell one half the quantity of lands which said State is authorized to dispose of on the completion of twenty miles.

&c.

State may sell,

Lands granted

any ten miles of

SEC. 4. And be it further enacted, That the lands granted by any act of Congress to the State of Minnesota, to aid in the construction of rail- to the State, on roads in said State, specifically, lying in place, on any division of ten road, not to be miles of road, shall not be disposed of until the road shall be completed disposed of until, through and coterminous with the same: Provided, however, That this provision shall not extend to any lands authorized to be taken to make up deficiencies.

SEC. 5. And be it further enacted, That so much of any act as conflicts with the provisions of this act is hereby repealed.

APPROVED, July 13, 1866.

&c.

Repeal of in

consistent laws.

July 13, 1866.

CHAP. CLXXXIV.

1864, ch. 173. Vol. xiii. p. 223. 1865, ch. 78.

Vol. xiii. p. 469.

1867, ch. 169, $10. Pust, p. 475. Unmanufactured cotton to pay a tax of three cents a pound.

By whom to be paid.

- An Act to reduce Internal Taration and to amend an Act entitled "An Act to provide Internal Revenue to support the Government, to pay Interest on the Public Debt, and for other Purposes," approved June thirtieth, eighteen hundred and sixtyfour, and Acts amendatory thereof.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on an l after the first day of August, eighteen hundred and sixty-six, in lieu of the taxes on unmanufactured cotton, as provided in "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixtyfour, as amended by the act of March third, eighteen hundred and sixtyfive, there shall be paid by the producer, owner, or holder, upon all cotton produced within the United States, and upon which no tax has been levied, paid, or collected, a tax of three cents per pound, as hereinafter proWeight, how vided; and the weight of such cotton shall be ascertained by deducting four per centum for tare from the gross weight of each bale or package; and such tax shall be and remain a lien thereon, in the possession of any person whomsoever from the time when this law takes effect, or such cotton is produced as aforesaid, until the same shall have been paid; and no No drawback drawback shall, in any case, be allowed on raw or unmanufactured cotton when, &c. of any tax paid thereon when exported in the raw or unmanufactured condition. But no tax shall be imposed upon any cotton imported from other countries, and on which an import duty shall have been paid.

ascertained.

Tax a lien.

No tax upon

cotton imported. Tax, how levied and paid.

Collector to mark bales on which tax is paid, and give permit for removal.

Permit to state

what.

Collector to

keep records of inspections and

permits, and to make returns monthly.

Place to be designated where cotton may be brought to be weighed and marked.

Revenue of

ficers may go to

mark cotton, if expenses are paid.

Cotton weigh

ed and marked,

other district

SEC. 2. And be it further enacted, That the aforesaid tax upon cotton shall be levied by the assessor on the producer, owner, or holder thereof. And said tax shall be paid to the collector of internal revenue within and for the collection district in which said cotton shall have been produced, and before the same shall have been removed therefrom, except where otherwise provided in this act; and every collector to whom any tax upon cotton shall be paid shall mark the bales or other packages upon which the tax shall have been paid, in such manner as may clearly indicate the payment thereof, and shall give to the owner or other person having charge of such cotton a permit for the removal of the same, stating therein the amount and payment of the tax, the time and place of payment, and the weight and marks upon the bales and packages, so that the same may be fully identified; and it shall be the duty of every such collector to keep clear and sufficient records of all such cotton inspected or marked, and of all marks and identifications thereof, and of all permits for the removal of the same, and of all his transactions relating thereto, and he shall make full returns thereof, monthly, to the commissioner of internal revenue.

SEC. 3. And be it further enacted, That the commissioner of internal revenue is hereby authorized to designate one or more places in each collection district where an assessor or an assistant assessor and a collector or deputy collector shall be located, and where cotton may be brought for the purpose of being weighed and appropriately marked: Provided, That it shall be the duty of the assessor or assistant assessor and the collector or deputy collector to assess and cause to be properly marked the cotton, wherever it may be, in said district, provided their necessary travelling expenses to and from said designated place, for that purpose, be paid by the owners thereof.

SEC. 4. And be it further enacted, That all cotton having been &c. may be re- weighed and marked as herein provided, and for which permits shall have moved to an- been duly obtained of the assessor, may be removed from the district in which it has been produced to any one other district, without prepayment of the tax due thereon, upon the execution of such transportation bonds or other security, and in accordance with such regulations as shall be prescribed by the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury. The said cotton so removed shall be

upon execution of transportation bonds, &c.

Cotton to be delivered to collector on

ninety days.

delivered to the collector of internal revenue or his deputy forthwith upon its arrival at its point of destination, and shall remain subject to his control until the taxes thereon, and any necessary charges of custody thereof, arrival and kept shall have been paid, but nothing herein contained shall authorize any until tax is paid, delay of the payment of said taxes for more than ninety days from the which must be in date of the permits; and when cotton shall have been weighed and marked for which a permit shall have been granted without prepayment of the tax, it shall be the duty of the assessor granting such permit to give Assessor to immediate notice of such permit to the collector of internal revenue for notify collector of permits grantthe district to which said cotton is to be transported, and he shall also ed when tax is transmit therewith a statement of the taxes due thereon, and of the bonds not paid, &c. or other securities for the payment thereof, and he shall make full returns and statements of the same to the commissioner of internal revenue.

bidden;

from any State

without certifi

cate, &c.

SEC. 5. And be it further enacted, That it shall be unlawful, from and Transportation after the first day of September, eighteen hundred and sixty-six, for the of cotton from place of producowner, master, supercargo, agent, or other person having charge of any tion, unless vessel, or for any railroad company, or other transportation company, or marked, &c., forfor any common carrier, or other person, to convey, or attempt to convey, or transport any cotton, the growth or produce of the United States, from any point in the district in which it shall have been produced, unless each bale or package thereof shall have attached to or accompanying it the in which cotton is produced to proper marks or evidence of the payment of the revenue tax and a per- any other place mit of the collector for such removal, or the permit of the assessor, as herein before provided, under regulations of the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, or to̟ convey or transport any cotton from any State in which cotton is produced to any port or place in the United States without a certificate from the collector of internal revenue of the district from which it was brought, and such other evidence as the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, may prescribe, that the tax has been paid thereon, or the permit of the assessor as hereinbefore provided, and such certificate and evidence as aforesaid shall be furnished to the collector of the district to which it is transported, and his permit obtained before landing, discharging, or delivering such cotton at the place to which it is transported as aforesaid. And any person or persons who shall violate the provisions of this act in this respect, or who Penalty. shall convey or attempt to convey from any State in which cotton is produced to any port or place without the United States any cotton upon which the tax has not been paid, shall be liable to a penalty of one hundred dollars for each bale of cotton so conveyed or transported, or attempted to be conveyed or transported, or to imprisonment for not more than one year, or both; and all vessels and vehicles employed in such conveyance or transportation shall be liable to seizure and forfeiture, by proceedings in any court of the United States having competent jurisdiction. And all cotton so shipped or attempted to be shipped or transported without payment of the tax, or the execution of such transportation bonds or other security, as provided in this act, shall be forfeited to the United States, and the proceeds thereof distributed according to the statute in like cases provided.

Fine.

Imprisonment.

Vessels and vehicles and cot

ton forfeited.

tures exclusive

Amount of drawback;

SEC. 6. And be it further enacted, That upon articles manufactured Drawback exclusively from cotton, when exported, there shall be allowed as a draw upon manufacback an amount equal to the internal tax which shall have been assessed ly of cotton. and paid upon such articles in their finished condition, and in addition thereto a drawback or allowance of as many cents per pound upon the pound of cotton cloth, yarn, thread, or knit fabrics, manufactured exclusively from cotton and exported, as shall have been assessed and paid in the form of an internal tax upon the raw cotton eatering into the manufacture of said cloth or other article, the amount of such allowance or drawback to be ascertained in such manner as may be prescribed by the certained.

how to be as