pamphlet form, as aforesaid, he shall require at least two good contract for and sufficient sureties for the faithful performance of the con- laws in the tract; and, in every such agreement, it shall always be stipulat- pamphlet form, he is to require en that the number of copies, hereby authorized to be printed, two good sureshall be delivered at the office of the secretary of state within ties for performance, &c. thirty days after the adjournment of each session of congress, and that, for every day's delay in such delivery, the person so contracting shall forfeit the sum of one hundred dollars, to be deducted from the compensation to which he otherwise would have been entitled. contravening 8. That all acts, or parts of acts, heretofore passed, which Former and in any manner contravene the provisions of this act, or which acts repealed. may be inconsistent with the same; and all acts, or parts of acts, in which are contained any provisions for the publication of the laws, either in a pamphlet form or in newspapers, be, and the same are hereby, repealed: Provided, That such repeal shall not be construed to prevent the payment of any compensation that may be due, for the publication of the laws, previous to the promulgation of this act. Proviso; reprevent payment, &c. peal not to 9. That whatever sum of money may be necessary to carry Money necesinto effect this act, besides any specific appropriations for the this act into same objects, that have been, or may be, made, shall be paid effect. out of any money in the treasury not otherwise appropriated. [Approved, April 20, 1818.] CHAP. 78. An act supplementary to the several acts relative to direct taxes and internal Vol. ii. p. duties. 1451. The secretary authorized to cause omis of the treasury. fects in direct tax of conform to Reference to scribed by act 9th Jan. 1815. the day pre § 1. Be it enacted, &c. That the secretary of the treasury shall be, and he is hereby, authorized to cause any omissions or defects in the assessment of the direct tax, laid in the years one thousand eight hundred and fifteen, and one thousand eight hun- Forsidedred and sixteen, in the fifth collection district of Virginia, to be sessment of supplied or corrected by the principal assessor for the said dis- 1815-16, &c. trict, in such manner as the said secretary shall see fit: Provided, Proviso; corThat the said corrections be made, as nearly as may be under rections to existing circumstances, in conformity with the principles appli- principles. cable to other collection districts, and that the same, so far as they regard the tax laid in the year one thousand eight hundred and fifteen, shall have reference to the day prescribed by the act of January ninth, one thousand eight hundred and fifteen, and so far as they regard the tax laid in the year one thousand eight hundred and sixteen, shall have reference to the first day of June, one thousand eight hundred and sixteen: And provided, That, previous to making such corrections, the said principal assessor shall attend at the courthouse of each county within his district, for at least three days, for the purpose of hearing appeals, of courthouse. which attendance he shall give thirty days' notice, either by handbills posted up, or in a newspaper printed in each county. The time at which the taxes for the said years shall become due, shall be that on which the tax lists shall be delivered to and receipted for by the collector. And to defray the expenses of making said corrections, there is hereby apropriated a sum not exceeding five thousand dollars, to be paid out of any moneys not 5000 dolls, apotherwise appropriated. And to 1st Proviso; prinJune, 1816. cipal assessor to attend at the county Taxes due &c. when the lists are delivered, propriated, The secretary of the treasu may pay for the publica tions of collectors, &c. es may be redeemed two years after disability, on paying the amount, &c. provements to Vol. in. p. 1784. 2. That the secretary of the treasury be authorized, in case, in his opinion, the public interest require it, to pay for the publications of the collectors of the direct tax, prescribed by the twenty-eighth and twenty-ninth sections of the act of January ninth, one thousand eight hundred and fifteen, a price that shall not exceed that usually paid by individuals for publications made by their order. Property bo3. That, in cases of the sale of property for direct taxes laid longing to infants, &c. sold in the years one thousand eight hundred and thirteen, one thousfor direct tax and eight hundred and fifteen, and one thousand eight hundred and sixteen, belonging to infants, persons of insane mind, married women, or persons beyond sea, its redemption shall be effected at any time within two years after the removal of such disability, or the return to the United States, on paying to the collector of the district, or other officer of the United States on whom his duties may be devolved, as the case may be, the amount paid by the purchaser, together with ten per cent. per annum thereon, and on paying to the purchaser of the land a Value of im- compensation for all improvements he may have made on the prebe ascertained mises subsequent to his purchase, the value of which improveby neighbor- ments to be ascertained by three or more neighboring freeholding freeholders, &c. ers, to be appointed by the clerk of the district court, who, on actual view of the premises, shall assess the value of such improvements on their oath, and make a return of such valuation to the clerk aforesaid immediately. And the clerk of the court receive com shall receive such compensation for his services herein, to be paid by, and received from, the parties, like costs of suits, as the judge of the district court shall, in that respect, tax and allow. The time for § 4. That the time allowed for the redemption of lands which redemption of lands sold for have been, or may be, sold for the payment of taxes, under the taxes, and pur- act passed the second day of August, one thousand eight hundred and thirteen, entitled "An act to lay and collect a direct tax United States. within the United States," and purchased on behalf of the United States, be extended three years beyond the time heretofore Proviso; the allowed: Provided, That such extension of time shall not be beyond the first of June, one thousand eight hundred and twenty; 1st June, 1820; and that on such redemption interest be paid, at the rate of twenty per centum on the tax, and additions of twenty per centum chargeable thereon; and the right to redeem shall enure as well enure to per- to persons holding an equitable or reversionary interest in lands so purchased on behalf of the United States, as to the original owners thereof. The clerk to pensation, &c. chased in be half of the Act of 1813, ch. 36. extension of time limited to interest, &c. Right of re sons. President authorized to of collectors of 5. That the president of the United States be authorized, abolish all ex- whenever he shall consider it expedient, to abolish all the exististing officos ing offices of collectors of the direct tax and internal duties, in direct tax, &c. any state or territory, whereupon the duties remaining to be performed shall be devolved upon such officer of the United States, within such state or territory, as the president may designate. Whenever the And whenever, in virtue of this authority, or of that conferred by lector is abo- the act of December twenty-third, one thousand eight hundred and seventeen, entitled "An act to abolish the internal duties," the office of any collector shall be abolished, or its duties transferred to any other collector, or officer of the United States, it office of a col lished, &c. deeds, &c. Vol. iii. p. 1654. ney before the collectors &c. names of the shall be the duty of such collector or officer to make deeds for lands sold for direct taxes, in the same manner, and for the same fees, as are provided by law in cases where no such transfer of duties has taken place. And such collector or officer shall give Bond, &c. bond for the performance of his duties, in such sum as the secretary of the treasury shall prescribe, and shall receive like compensation with that allowed to the present collectors of direct tax and internal duties. In all cases previous to the making a deed, Receipt for there shall be delivered to, and filed by, the collector, or other purchase moofficer authorized to make the same, the receipt for the purchase deed, &c. money paid for the real property sold for any tax.. At the expir- After three ation of three months after the time allowed for the redemption months, &c. of property sold for taxes, the collectors or other officers afore- to make out said, in each state, except the designated collectors, shall make statements, out and lodge with the clerk of the district court distinct statements of the property then unredeemed, sold to individuals, and of the like property purchased in behalf of the United States; which statement shall designate the names of the persons taxed, Statements to where resident, the amount of the tax and additions, the descrip- designate the tion, situation, and quantity, of the property sold for taxes, the persons taxed, name of the owner or presumed owner, when sold, the name of the purchaser, and the amount paid by the purchaser; and the Collectors to said collectors or other officers shall likewise pay over, to the neys received said clerk, the moneys received for the purchasers, and in their to the clerk. hands, for which statements and moneys the clerk shall give them a receipt. The said clerk shall thenceforth have exclusive The clerk exauthority to grant deeds, and to perform all the other duties pre- clusively to viously performed by the collector, or other officer aforesaid, in regard to the direct tax: Provided, That one half of the compen- Proviso; as sation made therefor be for the use of the clerk, and the other to compensa tion for deeds, half for that of the collector, any law to the contrary notwith- &c. standing. And the same course shall be pursued, in regard to The same the respective designated collectors, whenever their offices shall course with be abolished by the president of the United States, in which case signated col the right of redemption that may still remain shall be effected lectors. through the said clerks. The clerks of the district courts shall, Clerks of dison the first of January in each year, render to the secretary of render statethe treasury distinct statements of their proceedings, in such ments of proceedings, &c. form as shall be prescribed by him, and shall pay over the moneys received by them for the use of the United States. &c. pay the mo respect to de trict courts to 8 per cent on 6. That an abatement from the amounts of the bonds given Abatement of for internal duties, at the rate of eight per centum per annum, shall bonds, &c. be made on the payment thereof previous to their becoming due. perty sold for made, &c. 7. That in all cases in which deeds for property sold for the In cases where direct tax imposed in the year one thousand seven hundred and deeds for proninety-eight, shall not have been made, or in which defective the direct tax deeds have been made, deeds may and shall be granted therefor have not been by the marshals of the respective districts in which the property deeds shall be is situate, within two years from the passage of this act, where granted by the the right of redemption has expired, and in other cases within two years after the said right may expire, on the terms, and subject to the conditions, fixed by law: Provided, That where new Proviso; de deeds may be made, the same shall only be granted on the deli- fective deed marshals. ed, &c. to be previous- very of the defective deed to the marshal, who shall cancel the ly surrender- same as soon as the new deed is made, which shall, after reciting Defective at length the defective deed, declare the property to be conveydeed to be re-ed to the original grantee, his heirs or representatives, subject to Property lia- any right or claim thereto that may have accrued subsequent to the date of the defective deed; and said marshal shall recei ve for each deed. two dollars for preparing and executing each deed. cited. ble for claims. Two dollars In suits, &c. may be sum Vol. iii. p. 1791. 8. That in any suit or action which shall be hereafter instidebtors, &c. tuted by the United States against any corporate body, for the moned as gar- recovery of money upon any bill, note, or other security, it shall nishees. be lawful to summon, as garnishees, the debtors of such corpoGarnishees to ration; and it shall be the duty of any person, so summoned, to depose, &c. appear in open court, and depose, in writing, to the amount which he or she was indebted to the said corporation, at the time of the service of the summons, and at the time of making such deposition; and it shall be lawful to enter up judgment in favor of the United States, for the sum admitted by such garnishee to be due to the said corporation, in thesame manner as if it had been due and owing to the United States: Provided, That no judgment a judgment shall be entered against any garnishee, until after judgment shall have been rendered against the corporation defendant to the said action, nor until the sum in which the said garnishee may stand indebted be actually due. Judgment may be entered up, &c. Proviso; no gainst garnishee till judgment against corporations, nor till the sum be due. If persons $ 9. That where any person summoned as garnishee, shall depose in open court that he or she is not indebted to such corposummoned as ration, nor was not, at the time of the service of the summons, it garnishees deshall be lawful for the United States to tender an issue upon pose they are not indebted, such demand, and if, upon the trial of such issue, a verdict shall issue may be tendered, and be rendered against such garnishee, judgment shall be entered in on judgment favor of the United States, pursuant to such verdict, with costs they are liable of suit. against them for cosis. Persons sum 10. That if any person summoned as garnishee under the provisions of this act, shall fail to appear at the term of the court and failing to to which he has been summoned, he shall be subject to attachment for contempt of court. moned, &c. attend, are subject to attachment. force and virtue. 11. That so much of an act passed the thirtieth of April, Certain parts one thousand eight hundred and sixteen, entitled "An act to alof the act of low drawback of duties on spirits distilled and 30th April, refined sugar 1816, declared within the United States, and for other purposes," as allows a to be in full drawback of four cents upon every gallon of spirits distilled from molasses, and a drawback of four cents per pound upon refined sugar exported from the United States, together with all the regulations and provisions of the said act upon the subject of the said drawbacks, shall be deemed, construed, and taken, to be and remain in full force and virtue, or any act or acts to the contrary notwithstanding. [Approved, April 20, 1818.] Vol. iii. p. 1612. dezvous. Vol. i. 389. CHAP. 79. An act to defray the expenses of the militia when marching to places of renExpenses incurred by 1. Be it enacted, That the expenses incurred, or to be marching incurred, by marching the militia of any state or territory of the militia to pla- United States to their places of rendezvous, in pursuance of a vous, upon the requisition of the president of the United States, or which shall ces of rendez justed and have been, or may be, incurred in cases of calls made by the au- president's rethority of any state or territory, which shall have been, or may approved by quisition, &c. be, approved by him, shall be adjusted and paid in like manner him, to be adas the expenses incurred after their arrival at such places of ren- paid in the dezvous, on the requisition of the president of the United States: same manner, Provided, That nothing herein contained shall be considered as Proviso; no authorizing any species of expenditure, previous to arriving at species of exthe place of rendezvous, which is not provided by existing laws thorized previto be paid for after their arrival at such place of rendezvous. ously to arri [Approved, April 20, 1818.] &c. penditure au val not provided to be paid for after arri CHAP. 82. An act to regulate and fix the compensation of the clerks in the different offices. val. state. $1. Be it enacted, &c. That the secretary for the department Clerks in the of state be, and he is hereby, authorized to employ one chief department of clerk, whose compensation shall not exceed two thousand dollars per annum; two clerks, whose compensation shall not exceed one thousand six hundred dollars each; four clerks, whose compensation shall not exceed one thousand four hundred dollars each; one clerk, whose compensation shall not exceed one thousand dollars; two clerks, whose compensation shall not exceed eight hundred dollars each; one superintendent of the patent office, whose compensation shall not exceed one thousand Patent office. five hundred dollars; and one clerk in said patent office, whose compensation shall not exceed one thousand dollars. ment. secretary's of 2. That the secretary of the treasury department be, and he Clerks in treais hereby authorised to employ, for the office of the treasury de-sury departpartment, one chief clerk, whose compensation shall not exceed two thousand dollars per annum; two clerks, whose compensa- Clerks in the tion shall not exceed one thousand six hundred dollars each; three clerks, whose compensation shall not exceed one thousand four hundred dollars each; and one clerk, whose compensation shall not exceed one thousand dollars. For the office of the first Clerks in the first comptrol comptroller, one chief clerk, whose compensation shall not ex- ler's office. ceed one thousand seven hundred dollars per annum; four clerks whose compensation shall not exceed one thousand four hundred dollars each; five clerks, whose compensation shall not exceed one thousand one hundred and fifty dollars each; four clerks, whose compensation shall not exceed one thousand dollars each; and one clerk, whose compensation shall not exceed eight hundred dollars. For the office of the second comptroller, one chief Clerks in the clerk, whose compensation shall not exceed one thousand seven troller's office. hundred dollars per annum; two clerks, whose compensation shall not exceed one thousand four hundred dollars; three clerks, whose compensation shall not exceed one thousand one hundred and fifty dollars each; one clerk, whose compensation shall not exceed one thousand dollars; and one clerk, whose compensation shall not exceed eight hundred dollars. For the office of Clerks in the the first auditor, one chief clerk, whose compensation shall not office. exceed one thousand seven hundred dollars per annum; two clerks, whose compensation shall not exceed one thousand four hundred dollars each; six clerks, whose compensation shall not exceed one thousand one hundred and fifty dollars each; three second comp first auditor's |