MEMPHIS.

For repairs and improvements, seven thousand dollars.

NEW ORLEANS.

For repairs and improvements, five thousand dollars.

MAGAZINES.

PORTSMOUTH.

For shot beds, quay walls, boiler, boiler-room, and machinery, grading grounds, and repairs of all kinds, forty-seven thousand four hundred and twenty-five dollars.

BOSTON.

For repairs of magazine, shell-houses, wharf at Chelsea, and powder boat, repairs of ordnance store, shell-houses, gun and shot park at the yard, repairs of nitre depot at Malden, and tools for gun-carriage shop, six thousand three hundred and seventy-eight dollars.

NEW YORK.

For ordnance machinery and repairs of all kinds, fifty-five thousand dollars.

PHILADELPHIA.

For two stone magazine buildings, fifteen thousand six hundred and ninetysix dollars.

WASHINGTON, DISTRICT OF COLUMBIA.

For repairs to buildings in ordnance yard, repairs to branch magazine, cleaning and improving ordnance yard, erecting temporary buildings, additional ordnance machinery, and continuing work on new ordnance foundry, eightyseven thousand dollars.

NORFOLK.

For improvements and repairs of buildings at magazine, Fort Norfolk, ten thousand dollars.

MARE ISLAND.

For continuing shell-house and powder magazine at north end of yard, building a second shell-house at magazine, continuing preparations for gun-park, tools and machines for ordnance shop, repairs to building number seventy, occupied by ordnance, repairs to magazine, and for strengthening old wharf at magazine and building new addition, forty-four thousand four hundred and eighty-six dollars.

MISCELLANEOUS.

For pay of superintendents, naval constructors, and all the civil establishments of the several navy yards and stations, one hundred and thirty-two thousand eight hundred and seventy dollars.

For expenses of professors, watchmen, and others, and contingencies of the United States Naval Academy, one hundred and fifteen thousand six hundred and twenty-six dollars.

NAVAL OBSERVATORY.

For pay of assistant astronomer, three aids, and clerk, eight thousand dollars. For wages of instrument maker, two watchmen, messenger, and laborers; keeping grounds in order, and repairs to buildings and enclosures; fuel, lights, office furniture, and stationery; and for freight, transportation, postage, and incidental expenses, fourteen thousand dollars.

For preparing for publication the American Nautical Almanac, twenty-five thousand eight hundred and fifty dollars.

NAVAL ASYLUM, PHILADELPHIA.

For furniture and repairs of same; house-cleaning and whitewashing; furnaces, grates, and ranges; gas and water rent; improvement of grounds; wharves and lots; and for hospital, and repairs of all kinds, five thousand six hundred dollars.

For support of beneficiaries, forty-two thousand dollars.

To meet emergencies at the Atlantic, East and West Gulf, and Mississippi stations, five hundred thousand dollars.

For pay of photographer in the Bureau of Ordnance, three hundred dollars. SEC. 2. And be it further enacted, That no midshipman shall be appointed for any district not represented in Congress.

SEC. 3. And be it further enacted, That so much of the second section of an act entitled "An act to increase and regulate the pay of the navy of the United States," approved June one, one thousand eight hundred and sixty, as provided that the officer charged with experiments in gunnery at the navy yard, Washington, shall receive the sea-service pay of the grade next above him, be, and the same is hereby, repealed.

SEC. 4. And be it further enacted, That to defray the necessary expenses of the commission "to select the most approved site for a navy yard or naval station on the Mississippi river, or upon one of its tributaries," the sum of two thousand five hundred and ninety dollars is hereby appropriated.

SEC. 5. And be it further enacted, That the sum of one hundred thousand dollars is hereby appropriated to enlarge the accommodations for sick, wounded, and otherwise disabled, at the naval asylum, Philadelphia, authorized by act of Congress of March fourteen, one thousand eight hundred and sixty-four.

SEC. 6. And be it further enacted, That the Secretary of the Navy be, and is hereby, authorized to purchase the balance of square nine hundred and fortyeight, in the city of Washington, District of Columbia—some fourteen thousand feet-upon which a naval hospital is now in course of erection: Provided, The same can be obtained, in the judgment of the Secretary, upon terms deemed just and reasonable.

SEC. 7. And be it further enacted, That so much of the proviso of the act of third March, one thousand eight hundred and forty-three, entitled "An act making appropriations for the naval service for the half calendar year, beginning the first of January and ending the thirtieth day of June, one thousand eight hundred and forty-four, as requires that provisions, and all other materials, of every name and nature, for the use of the navy, be furnished by contract with the lowest bidder, after advertisement, shall be, and the same is hereby, so far modified that it shall not apply to bunting delivered for the use of the army and navy; that it shall be lawful for the Secretary of War, the Secretary of the Navy, and the Secretary of the Treasury to enter into contract for bunting of American manufacture, as their respective services require, for a period not exceeding one year, and at a price not exceeding that at which an article of equal quality can be imported.

Approved March 2, 1865.

AN ACT making appropriations for the support of the Military Academy for the year ending the thirtieth of June, eighteen hundred and sixty-six.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums be, and the same are hereby, appropriated, out of any money in the treasury not otherwise appropriated, for the support of the Military Academy for the year ending the thirtieth of June, eighteen hundred and sixty-six :

For pay of officers, instructors, cadets, and musicians, one hundred and fiftyfour thousand seven hundred and fifty-six dollars.

For commutation of subsistence, four thousand one hundred and sixty-one dollars.

For pay in lieu of clothing to officers' servants, sixty dollars.

For current and ordinary expenses, as follows: repairs and improvements, fuel and apparatus, forage, postage, telegrams, stationery, transportation, printing, clerks, miscellaneous and incidental expenses, and departments of instruction, fifty-seven thousand nine hundred and twenty-seven dollars.

For increase and expense of library, one thousand dollars.

For forage for artillery and cavalry horses, seventeen thousand dollars.

For supplying horses for artillery and cavalry exercise, one thousand dollars. For repairs of officers' quarters, one thousand five hundred dollars.

For targets and batteries for artillery exercise, one hundred dollars.

For furniture for hospital for cadets, two hundred dollars.

For annual repairs of gas pipes and retorts, three hundred dollars.

For warming apparatus for academic and other buildings, ten thousand dollars. For building public wharf, five thousand dollars.

For quarters for subaltern officers, one thousand five hundred dollars.

For fire apparatus, three thousand dollars.

Sec. 2. And be it further enacted, That section four of chapter forty-five of the public acts of the first session of the thirty-eighth Congress, relating to cadets "found deficient," is hereby repealed.

Approved, March 2, 1865.

AN ACT to establish the office of Solicitor and Naval Judge Advocate.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the President be, and he is hereby, authorized to appoint, by and with the advice and consent of the Senate, for service during the rebellion and one year thereafter, an officer in the Navy Department, to be called the "Solicitor and Naval Judge Advocate General," at an annual salary of three thousand five hundred dollars, and that, until the close of the fiscal year ending June thirtieth, one thousand eight hundred and sixty-six, the salary herein provided for shall be paid from any money in the treasury not otherwise appropriated.

SEC. 2. And be it further enacted, That the fees for record in naval courtsmartial shall not in any one case exceed the sum of two hundred dollars. Approved March 2, 1865.

AN ACT to provide ways and means for the support of the government.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he is hereby, authorized to borrow, from time to time, on the credit of

the United States, in addition to the amounts heretofore authorized, any sums not exceeding in the aggregate six hundred millions of dollars, and to issue therefor bonds or treasury notes of the United States, in such form as he may prescribe; and so much thereof as may be issued in bonds shall be of denominations not less than fifty dollars, and may be made payable at any period not more than forty years from date of issue, or may be made redeemable, at the pleasure of the government, at or after any period not less than five years nor more than forty years from date, or may be made redeemable and payable as aforesaid, as may be expressed upon their face; and so much thereof as may be issued in treasury notes may be made convertible into any bonds authorized by this act, and may be of such denominations-not less than fifty dollars-and bear such dates and be made redeemable or payable at such periods as in the opinion of the Secretary of the Treasury may be deemed expedient. And the interest on such bonds shall be payable semi-annually; and on treasury notes authorized by this act the interest may be made payable semi-annually, or annually, or at maturity thereof; and the principal, or interest, or both, may be made payable in coin or in other lawful money: Provided, That the rate of interest on any such bonds or treasury notes, when payable in coin, shall not exceed six per centum per annum; and when not payable in coin shall not exceed seven and three-tenths per centum per annum; and the rate and character of interest shall be expressed on all such bonds and treasury notes: And provided, further, That the act entitled "An act to provide ways and means for the support of the government, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, shall be so construed as to authorize the issue of bonds of any description authorized by this act. And any treasury notes or other obligations bearing interest, issued under any act of Congress, may, at the discretion of the Secretary of the Treasury, and with the consent of the holder, be converted into any description of bonds authorized by this act; and no bonds so authorized shall be considered a part of the amount of six hundred millions hereinbefore authorized.

SEC. 2. And be it further enacted, That the Secretary of the Treasury may dispose of any of the bonds or other obligations issued under this act, either in the United States or elsewhere, in such manner, and at such rates, and under such conditions, as he may think advisable, for coin, or for other lawful money of the United States, or for any treasury notes, certificates of indebtedness, or certificates of deposit, or other representatives of value, which have been or may be issued under any act of Congress; and may, at his discretion, issue bonds or treasury notes authorized by this act, in payment for any requisitions for materials or supplies which shall have been made by the appropriate department or offices upon the treasury of the United States, on receiving notice in writing through the department or office making the requisition, that the owner of the claim for which the requisition is issued desires to subscribe for an amount of loan that will cover said requisition, or any part thereof; and all bonds or other obligations issued under this act shall be exempt from taxation by or under State or municipal authority.

SEC. 3. And be it further enacted, That all the provisions of the act entitled "An act to provide ways and means for the support of the government, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, in relation to forms, inscriptions, devices, and the printing, attestation, sealing, signing, and counterfeiting thereof, with such others as are applicable, shall apply to the bonds and other obligations issued under this act: Provided, That nothing herein contained shall be construed as authorizing the issue of legal-tender notes in any form; and a sum, not exceeding one per centum of the amount of bonds and other obligations issued under this act, is hereby appropriated to pay the expense of preparing and issuing the same, and disposing thereof.

Approved, March 3, 1865.

AN ACT 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 sixty-four.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the 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 sixty-four, be, and the same is hereby, amended as hereinafter set forth, namely: That section four be amended by striking out the word "five" and inserting in lieu thereof the word "ten."

That section eight be amended by striking out, after the words "within each of which the," the words "Secretary of the Treasury, whenever there shall be a vacancy, or the public interest shall require, shall appoint, with the approval of the said commissioner, one assistant assessor, who shall be a resident of the district of said assessor," and inserting in lieu thereof the words "assessor, whenever there shall be a vacancy, shall appoint, with the approval of said commissioner, one or more assistant assessor[s,] who shall be a resident of such assessment district."

That section fourteen be amended by striking out the word "fifty," and inserting in lieu thereof the words "twenty-five."

That section twenty-five be amended by inserting after the words "four hundred thousand dollars," the words "and not exceeding one million of dollars, and one-eighth of one per centum on all sums above one million of dollars ;" by inserting after the words "reasonable charges for," the word "advertising;" and by striking out all of the first proviso; and by striking out the word "further" in the second proviso.

That section twenty-six be amended by striking out the word "apportionment," and inserting in lieu thereof the word "appointment."

That section twenty-eight be amended by striking out all after the enacting clause and inserting in lieu thereof the words, "That each of said collectors shall, within twenty days after receiving his annual collection list from the assessors, give notice, by advertisement published in each county in his collection district, in one newspaper printed in such county, if any such there be, and by notifications to be posted up in at least four public places in each county in his collection district, that the said duties have become due and payable, and state the time and place within said county at which he or his deputy will attend to receive the same, which time shall not be less than ten days after such notification. And if any person shall neglect to pay, as aforesaid, for more than ten days, it shall be the duty of the collector or his deputy to issue to such person a notice, to be left at his dwelling or usual place of business, or be sent by mail, demanding the payment of said duties or taxes, stating the amount thereof, with a fee of twenty cents for the issuing and service of such notice, and with four cents for each mile actually and necessarily travelled in serving the same. And if such persons shall not pay the duties or taxes, and the fee of twenty cents and mileage as aforesaid, within ten days after the service or the sending by mail of such notice, it shall be the duty of the collector or his deputy to collect the said duties or taxes, and fee of twenty cents and mileage, with a penalty of ten per centum additional upon the amount of duties. And with respect to all such duties or taxes as are not included in the annual lists aforesaid, and all taxes and duties the collection of which is not otherwise provided for in this act, it shall be the duty of each collector, in person or by deputy, to demand payment thereof, in the manner last mentioned, within ten days from and after receiving the list thereof from the assessor, or within twenty days from and after the expiration of the time within which such duty or tax should have been paid; and if the annual or other duties shall not be paid within ten days from and after such demand