for; and from the time set for said transfer, his office and that of his assistants shall cease. Commissioner SEC. 2. That the commisioner of internal revenue is hereby authorized of internal reve- and required thereafter to make the inquiries, determinations, and assessments of the following taxes, to wit: nue to make cer tain assessments, &c., for deficien cies in returns of § 20. ness; 1864, ch. 173, $110. For deficiencies imposed by the provisions of section twenty of an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixtyeight, as amended by subsequent acts. Semi-annually, upon the deposits, capital, and circulation of each person, bank, association, company, or corporation engaged in the business of banking, imposed by the provisions of section one hundred and ten of an act entitled "An act to provide internal revenue to support the govVol. xiii. p. 277. ernment and to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, as amended and supplemented by subsequent acts. Upon certain distilled spirits sold without a stamp; 1867, ch. 169, §§ 5, 14. Vol. xiv. pp. 472, 481. on tobacco, &c.; $ 60. 1868, ch. 186, 1872, ch. 315, § 31. Ante, p. 249. on legacies and Buccessions, assessments to be certified to, and Upon articles provided for in section five, and in the first proviso of section fourteen, of an act entitled "An act to amend existing laws relating to internal revenue, and for other purposes," approved March second, eighteen hundred and sixty-seven. Upon tobacco, snuff, and cigars, provided for in section sixty of an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixtyeight, as amended by section thirty-one of an act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two. Upon legacies and successions, and of all other internal-revenue taxes liable to be assessed, or accruing under the provisions of former acts; and the said commissioner shall certify such assessments, when made, to collected by, col- the proper collectors, respectively, who shall proceed to collect and account for taxes so certified in the same manner as assessments on lists are now collected and accounted for. lectors. All special taxes after, &c., to be paid by stamps. Stamps to be procured, and provisions of former laws to ap ply. §§ 26, 101. Vol. xv. pp. 137, 165. Penalty for not keeping conspicuously in place SEC. 3. That all special taxes imposed by law, accruing after April thirty, eighteen hundred and seventy-three, including the tax on stills, or worms, shall be paid by stamps denoting the tax, and the commissioner of internal revenue is hereby authorized and required to procure appropriate stamps for the payment of such taxes; and the provisions of sections twenty-six and one hundred and one of an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved 1868, ch. 186, July twentieth, eighteen hundred and sixty-eight, and all other provisions of law relating to the preparation and issue of stamps for distilled spirits, fermented liquors, tobacco, and cigars, so far as applicable, are hereby extended, so as to include such stamps, and the commissioner of internal revenue shall have authority to make all needful rules and regulations relative thereto. Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax, except tobacco of business stamps peddlers, shall place and keep conspicuously in his establishment or place denoting payment of special of business all stamps denoting the payment of said special tax; and any tax; person who shall through negligence, fail to so place and keep said stamp, shall, upon conviction, be sentenced to pay a penalty equal to the special tax for which his business rendered him liable, and the costs of prosecution; but in no case shall said penalty be less than ten dollars. And in cases of wil- where the failure to comply with the foregoing provision of law shall be ful neglect or rethrough willful neglect or refusal, then the penalty shall be double the fusal. amount above prescribed: Provided, That nothing contained in this section shall change, or in any way affect, the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing of which a special tax is imposed by law, without the payment thereof. Proviso. Collector to uously in his of SEC. 4. That each collector of internal revenue shall, under regulations of the commissioner of internal revenue, place and keep conspicuously in keep conspichis office, for public inspection, an alphabetical list of the names of all fice list of names persons who shall have paid special taxes within his district, and shall of persons who state thereon the time, place, and business for which such special taxes have paid special have been paid. Vol. xiii. p. 278. taxes, &c. SEC. 5. That section one hundred and ten of an act entitled "An act Returns of per to provide internal revenue to support the government, to pay interest on sons engaged in the public debt, and for other purposes," approved June thirtieth, eigh- be made' semibanking, &c., to teen hundred and sixty-four, as subsequently amended, be so amended annually, in duthat the returns therein required to be made shall be made and rendered plicate. semi-annually on the first day of December and the first day of June, in duplicate; one copy of which shall be transmitted to the collector of the proper district, and one copy to the commissioner of internal revenue. SEC. 6. That the act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, of 1868, ch. 186 Vol. xv. p. 125. eighteen hundred and sixty-eight, as amended by subsequent acts, be further amended as follows, to wit: Amendments Section 5. Statements as to stills and dis That section five be amended so that the duplicate statement therein required to be retained by the assistant assessor of the district shall, from and after the time when the office of said assistant assessor shall tilling apparatus. cease, be transmitted by the collector to the commissioner of internal revenue. That section nineteen be amended so that one of the duplicate returns therein required to be sent to the assistant assessor of the district shall, from and after the time when the office of said assistant assessor shall cease, be transmitted by the collector to the commissioner of internal revenue. That section twenty-eight be so amended that all of the additional commission of one-half of one per centum therein allowed shall be paid to the collector receiving the tax on all spirits produced after the office of the assessor shall cease under the provisions of this act: Provided, That the total net compensation of collectors as now fixed by law shall not be thereby increased. That section fifty-nine be so amended that in case any peddler refuses to exhibit a proper certificate from the collector of his or her district, and fails to show cause why the property seized shall not be forfeited, proceedings for its forfeiture shall be taken and had under the general provisions of the internal-revenue laws relating to forfeitures. That the provisions of section one hundred and three be extended and made applicable to the provisions of this act. SEC. 7. That section forty-three of an act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two, be, and the same is hereby, repealed. Regulations of commissioner. Repeal of 1872, ch. 315, §43, Ante, p. 257, reducing internal revenue districts, &c. Collectors to bond. SEC. 8. That the commissioner of internal revenue shall, under the direction of the Secretary of the Treasury, require that each collector of internal revenue shall, before entering upon the duties prescribed by this give additional act, give additional bond, conditioned that said collector shall faithfully perform the duties of his office according to the provisions of existing laws or of laws hereafter enacted. SEC. 9. That the commissioner of internal revenue be, and hereby is, authorized to designate one of the heads of division as chief clerk of the bureau without additional compensation. APPROVED, December 24, 1872. Commissioner to designate a head of division as chief clerk of bureau. Dec. 24, 1872. Adjourned terms of the supreme court of CHAP. XIV. — An Act to provide for holding adjourned Terms of the supreme Court of Arizona. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the supreme court of the Territory of Arizona may hold adjourned terms thereof at any time and Arizona Terri- place in said Territory agreed upon by a majority of the judges of said tory. court at any regular term thereof. The order for an adjourned term shall be signed by a majority of the judges thereof at a regular term of said court and entered upon the minutes of the court, and any business which such court might do at any regular term thereof may be done at such adjourned term; and the clerk of said court shall be entitled to such mileage for attendance at such adjourned term as is by law allowed the marshal of the district of Arizona for his attendance upon the courts in said Territory. Mileage of clerk. APPROVED, December 24, 1872. Dec. 24, 1872. CHAP. XV. An Act to authorize the National Bank of Lyons, Michigan, to change its Location and Name. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the National Bank of Lyons, now located in the village of Lyons, in the county of Ionia, and State of Michigan, is hereby authorized to change its location to the village of Ionia, in the county of Ionia, and State of Michigan. Whenever the stockholders representing three-fourths of the capital stock of said bank, at a meeting called for that purpose, determine to make such change, the president and cashier shall execute a certificate under the corporate seal of the bank, specifying such determination, and shall cause the same to be recorded in the office of the comptroller of the currency, and thereupon such change of location shall be effected, and the operations of discount and deposit of said bank shall be carried on under the name of the Second National Bank of Ionia, in the village of Ionia, county of Ionia, and State of Michigan. SEC. 2. That nothing in this act contained shall be so construed as in any manner to release the said bank from any liability, or affect any action or proceeding at law in which the said bank may be a party or interested; and when such change shall have been determined upon as aforesaid, notice thereof and of such change shall be published in at least two weekly newspapers in the aforesaid county of Ionia, in the State of Michigan, for not less than four successive weeks. APPROVED, December 24, 1872. CHAP. XVII. - An Act to quiet the Title to certain Lands in the State of Missouri. Whereas by an act of the Congress of the United States, approved on the twenty-eighth day of September, eighteen hundred and fifty, the State of Missouri, with other States, acquired title to all swamp and overflowed lands within their limits; that the State of Missouri, by an act of its general assembly, approved February twenty-third, eighteen hundred and fifty-three, passed the title thus acquired to the several counties in which said lands were situated, for the purpose and to the end that the same should be drained and reclaimed as provided by said act of Congress; and that after the donation as aforesaid a commissioner was appointed, charged with the duty to select and locate such swamp-lands, who did make such selections and locations in said county of Scott, and State of Missouri, making due report of the same, which report was, by proper authority, approved, and the lands so located patented by the government of the United States to the State of Missouri, and, on the twenty-ninth day of April, eighteen hundred and seventy, by said State to said county of Scott: and whereas said commissioner, in his report, described other lands situated in said county as unsurveyed swamp-lands, and that in the year eighteen hundred and sixty said lands were ordered to be surveyed by the general government, which survey was approved by the surveyor general of Missouri on the second day of July, eighteen hundred and sixty-one, and that by act of Congress approved March the twelfth, eighteen hundred and sixty, said county was given two years in which to present its claim and make proof to its title to said lands, which could not be done, owing to the existence of civil war then afflicting the people of said county: and whereas said county, believing further time would be given to make said claim and proof, did sell to actual settlers the greater portion of said lands, which purchasers, relying on said title, have made, in many instances, permanent and valuable improvements: Therefore, 1860, ch. 5, § 2. Vol. xii. p. 3. Certain swamp, &c. lands granted Missouri. to Scott county, Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the lands above referred to be, and the same are hereby, granted to the county of Scott, in the State of Missouri, which lands, in the aggregate, amount to four thousand four hundred and ten and seventy-one hundredths acres, and described as follows: Parts of sections one, two, three, eleven, twelve, thirteen, twentyfour, and twenty-five, all in township number twenty-seven, range twelve: Provided, That nothing in this act shall prejudice the rights of any homestead or other entry made, by any person whatsoever, under the laws of not affected. the United States on said lands. APPROVED, December 27, 1872. CHAP. XVIII. An Act making Appropriations to supply Deficiencies in the Appropriations for the Service of the Government for the fiscal Year ending June thirty, eighteen hundred and seventy-three, and for other Purposes. Existing rights Jan. 8, 1873. Deficiency ar propriation for the year ending June 30, 1873. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums, or so much thereof as may be necessary, be, and the same are hereby, appropriated for the service of the year ending June thirtieth, eighteen hundred and seventy-three, for the purposes hereinafter expressed, namely: Post-office Department. For the manufacture, engraving, and print- Post-office Deing of postal cards for the service of the quarter ending June thirtieth, partment eighteen hundred and seventy-three fifty thousand dollars. For registry-locks, to be used on through mail-routes for pouches containing registered letters, three thousand dollars. Coast Survey. For replacing old and worn-out vessels for service in the Coast Survey, one hundred and fifty thousand dollars. For continuing the survey of the Atlantic and Gulf coasts and Lake Champlain, including compensation of civilians engaged in the work, and excluding pay and emoluments of officers of the army and navy and petty officers and men of the navy employed in the work, twenty thousand dollars. Census. For a deficiency in the appropriations for the expenses of the ninth census, twelve thousand dollars. Coast Survev. Census. Captors of marle." Rebel Ram" Albemarle."-To enable the Secretary of the Navy to pay the captors of the rebel ram "Albemarle," in accordance with the rebel ram "Albe decree of the district court of the United States for the District of Columbia, two hundred and two thousand nine hundred and twelve dollars and ninety cents. Patent Office. For photo-lithographing, or otherwise producing copies. of drawings of current and back issues of patents from the Patent Office, and for reproducing back numbers of the Patent Office Gazette, twenty thousand dollars. Patent Office. Photo-lithographing. District of Co District of Columbia. To enable the Secretary of the Interior to pay the expenditures made by the board of public works of the District of lumbia. Columbia for paving roadway, and curbing and paving sidewalks; grad Payments to be made only on vouchers. Board of public works not to incur any liability, &c., for streets, &c., beyond ap propriations pre viously made by Congress: Jan. 8, 1873. for removal of ing, sewerage, and other improvements upon and adjoining the property of the United States in the District of Columbia, one million two hundred and forty-one thousand nine hundred and twenty dollars and ninety-two cents, or so much thereof as may be necessary: Provided, That all payments under this appropriation shall be made only upon vouchers approved by the officer in charge of the public buildings and grounds of the District, after full examination and measurement of the said improvements, and the approval of the prices claimed therefor: And provided further, That the said board of public works be, and they are hereby, prohibited from incurring or contracting further liabilities on behalf of the United States in the improvement of streets, avenues, and reservations beyond the amount of appropriations previously made by Congress, and from entering into any contract touching such improvements on behalf of the United States, except in pursuance of appropriations made by Congress. APPROVED, January 8, 1873. CHAP. XIX. An Act to provide for the Removal of the sunken Wreck which now obstructs the Channel-way off Sandy Hook. Be it enacted by the Senate and House of Representatives of the United Appropriation States of America in Congress assembled, That the sum of fifteen thousand the sunken wreck dollars, or so much thereof as may be necessary, be, and the same hereby from the channel- is, appropriated, to be expended under the direction of the Secretary of way off Sandy War, out of any money in the treasury not otherwise appropriated, for the purpose of removing the sunken wreck which now obstructs the channelway off Sandy Hook, New York: Provided, That nothing herein contained or any action to be had hereunder shall relieve from liability to repay such expenditure any one responsible for said obstruction. APPROVED, January 8, 1873. Hook. CHAP. XX. An Act to provide for the Expenses of the Commission to enquire into 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, to meet the expenses of the commission appointed under joint resolution, approved May seventh, eighteen hundred and seventy-two, "to enquire into depredations on the frontiers of the State of Texas," viz.: For salaries and travelling expenses of three commissioners, twelve thousand three hundred and ninety dollars. For salaries of secretary and translator, at eighteen hundred dollars each, three thousand six hundred dollars. For travelling expenses of the secretary and the translator, one thousand five hundred dollars. For contingent expenses of the commission, one thousand dollars; and the work of said commission shall be completed within the current fiscal year, and at the termination of said year the duties and powers of said commission shall cease. APPROVED, January 8, 1873. CHAP. XXI. An Act to amend the one hundred and thirty-third Section of an Act approved June eighth, eighteen hundred and seventy-two, entitled "An Act to revise, consolidate, and amend the Statutes relating to the Post-office Department." Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section one hundred and thirty-three of the act entitled "An act to revise, consolidate, and amend the statutes relating to the Post-office Department," approved June eighth, eighteen hundred and seventy-two, be so amended as to authorize |