CHAP. V.-Public Buildings in Chicago. -Appropriates $2,000,000 for a building suitable for Custom House, Post Office, SubTreasury, and U. S. Court House.

CHAP. XI.-Congress Apportionment.— Provides for a House of Representatives of 283 Members: subsequently amended (CHAP. CCXXXIX), by increasing the number to 292, distributed as follows: To the State of Maine, 5; N. I., 8; Vermont, &; Mass., 11; R. I., 2; Ct., 4; N. Y., 83; N. J., 7; Pa., 27; Del., 1; Md., 6; Va., 9; N. C., 8; S. C., 5; Ga., 9; Ala., 8; Mi., 6; La., 6; Ohio, 20; Ky., 10: Tenn., 10; Ind., 13; III., 19; Mo., 18; Ark., 4; Mich., 9; Fa., 2; Texas, 6; Iowa, 9; Wis., 8; Col. 4; Min., 8; Oregon, 1; Kansas, 3; West Va., 8; Nevada, 1; Nebraska, 1; Total, 292.

CHAP. XXI.-Pensions. Appropriates $80,480,000 for payment of invalid and other pensions for 1873.

CHAP. XXXIII.-Reducing Taxes.-Repeals so much of schedule C. as imposes a tax upon canned meats, fish, fruits, vegetables, &c.

in

CHAP. LXXIX.-Printing Debates Congress. Authorizes the Congressional Printer to contract with Rives and Bailey for reporting and printing the debates in Congress for a term of two years, and appropriates $400,000 for the purpose.

CHAP. LXXXV and CCCXXXVIII.-Homesteads for Soldiers and Sailors.-Provides that every honorably discharged private soldier and officer who served in the army daring the Rebellion for 90 days or more, including troops mustered into the Service by virtue of the third section of "an Act making appropriations for completing the defenses of Washington," &c., approved Feby. 13, 1862, and every seaman, marine and officer who served in the navy or marine corps for 90 days during the rebellion shall, on compliance with the provisions of "an Act to secure homesteads to actual settlers on the public domain," be entitled to a homestead of 16, and shall be allowed six months after locating his homestead to commence his settlement and improvement. But no homestead settler can receive a patent for his land until he shall have resided upon and improved it for at least one year. In case of the death of any person who would be entitled to a homestead under the provisions of this Act his widow or children may avail of the benefits of the Act. Where a party at the date of his entry of a tract of land, or subsequently thereto, was actually enlisted and employed in the army or navy, services are to be construed as a residence for the same time upon the tract so entered. Any soldier, sailor or marine, officer or other person coming within the provisions of this Act may enter upon his homestead by an agent if

his

he so elect, provided said claimant in person shall, within the time prescribed, make his actual entry, improvements, &c.

CHAP. CXIV.-In Relution to Bounties.Provides that every volunteer, non-commissioned officer, private, musician and artificer who enlisted into the military service prior to July 22, 1861, under the proclamation of the President, of May 3, 1861, and was actually mustered before Aug. 6, 1861, into any regiment, company, or battery, which was accepted by the War Department, shall be entitled to $100 bounty.

CHAP. CXXXI.-Free Tea and Coffee.Places tea and coffee upon the free list on and after July 1, 1862.

CHAP. CXXXIX.-Election of Congressmen by ballot.-Provides that representatives in Congress shall hereafter be elected by ballot, any law of any State to the contrary notwithstanding. All votes received or recorded otherwise than by ballot to be void.

CHAP. CXL.-Legislative, Executive, and Judicial Expenses for the Year ending June 30, 1978.-The Act appropriates as follows:

Compensation of Senators..
Other expenses of the Senate
Compensation of Members and Dele-

Pay of President, Vice-President, and President's Secretaries Department of State

$400,000

801,475

gates

1,000,000

Other Expenses of the House.

456,558

Expenses of Congressional Library,

and Capitol Grounds Public Printing and Binding

105,350

2,011,244

46,800 165,220

4,700,000

743,872

Other Expenses Treasury Depart

ment..

4,052,285

Department of the Interior

1,579.570

Post Office Department.

457,982

War Department

652,280

142,940

Treasury Department, viz., Assessing and Collecting Internal Reve

nues

Expenses of Mints and Assay Offices..

Navy Department..

Judicial and Department of Justice 1,078,670

CHAP. CLII.-To Promote Mining.-Declares all mineral deposits upon lands, surveyed and unsurveyed, belonging to the U. S. open to exploration and purchase by citizens and those having declared their intention to become citizens under regulations prescribed by law; that mining-claims heretofore located be governed as to length along the vein by customs and laws in force at the time of their location. Claims hereafter located not to exceed 1,500 feet in length of vein and not more than 300 feet on each side of the middle of the

rein. The Act makes provision for the rights of owners of tunnels. the amount of work necessary to hold possession, for determining rival claims, &c.

CAP CLX-To Establish the Pay of Enlisted Aen.-Fixes the pay of sergeantmajors and quarter-master-sergeants of cavalry, artillery and infantry at $23 per month; chief trumpeters of cavalry, principal musicians of artillery and infantry, saddler sergeants of cava ry and first sergeants, $22; sergeants, $17; corporals, $15; blacksmiths, farriers, and saddlers of cavalry, $15; trumpetere, musicians, and privates, $18; hospital stewa: ds, first class, $30; second, $22; third, $20: ordnance sergeants of posts, $34; sergeantmajors of engineers, $86; sergeants of engineers and orduance, $34; corporals of do., $20; musicians of engineers, $13; privates, first class, of engineers and ordnance, $17; second class, $13. To these rates there is to be added $1 per month for the third year of enlistment, $1 more for the fourth, and one more for the filth. Enlisted men now in the service to receive the same rates cf pay according to the length of their service.

CHAP. CLXI.-Deposits for Soldiers.Provides that soldiers may deposit their savings with paymasters and draw 4 per cent. interest, the Government being responsible for the deposits.

CHAP. CLXXII.-Appropriations for Deficiencies.-Appropriates to supply deficiencies in the service for the year ending June 30, 1872, and for former years, as follows: For the War Department

For the Judiciary.

For other purposes.

Total.

$2,842,888 1,075,268 2,147,711. $6,65,867

CHAP. CXCIII-To Remove Political Disabilities.-Provides that all political disabilities imposed by the Sec. 3, Art. 14 of Amendments to the Constitution of the United States be removed from all persons except Senators and Representatives of the XXXVITп and XXXVIITH Congress, Officers of the Judicial, Military, and Naval Service of the U. S., leads of Departments, and Foreign Ministers of the U. S.

CHAP. CX IV-Consular and Diplomatic Appropriations.-Appropriates for this service for the year ending June 30, 1873, $1,219.659.

CHAP. CXCV.-Naval Appropriations.Appropriates for the Naval Service for the year ending June 30, 1873, as follows: Pay cf Officers and Men

For Construction and Repairs.

$6,250,000

8 800,000 1,500,000 1,547,600 1,100,000

900,000 678.145 2,912,338

$18,188.083

The Act authorizes the Secretary of the Navy to sell at public sale such vessels and materials of the U. S. Navy as in his judgment cannot be advantageously used, repaired or fitted cut.

CHAP. CXCVI-Military Academy.-ippropriates for the support of this Academy for 187-3, $326,051.

CHAP. CXVIII.-Distilled Spirits Destroyed by Fire-Froviles that taxes on distilled spirits in bond destroyed by casualty may be abated or refunded.

CHAP. CXXVIII-Trusses for Disabled Soldiers-Provides that every soldier in the Union Army who was ruptured while in the line of his duty during the late war shall be furnished at the public expense with a suitable truss.

CHAP. CCXXXIII.-Indian Department. Appropriates for current and contingent expenses of the Indian Department for 1872-3, the sum of $6,398,477.

CHAP. CCLVI.-Postal Appropriations. --Appropriates for the postal service for the year 1872-3 as follows:

For Inland Transportation..
Compensation of Postmaster.
P. O. Clerks
Letter Carriers

66

Pay of Route Agents Railway P. O. Clerks Mail Messengers Other items

Total Appropriations

$13,024,763 5,525,50 2,500.000 1,425 000 938, 005 950,000 608,674 3,752,048

$29,019,840

Cor

CHAP. CCLIX.-Centennial International Exhibition.-The Act provides for celebrating in a becoming manner the one hundredth anniversary of American Independence, by holding an International Fxhibition of Arts, Manufactures and Products of the soil and mines, at Philadelphia, in 1876. A corporation, having the usual powers of such bodies, is created by the name of the Centennial Board of Finance, composed of prominent citisens from each State and Territory of the U. S., equal in numbers to about twice the number of Senators, Members, and Delegates in Congress. The corporation is authorized to secure subscriptions of capital stock to an amount not exceeding $10,000,000, in shares of $10 each, and to issue stock therefor. porations existing under authority of the U.S. may subscribe to this stock. The proceeds of this stock to be used for the erection of suitable buildings with appropriate fixtures required in carrying out the objects of the Act of Congress of March 3, 1871. [See TRIB. ALMANAC for 1872, p. 18.] Opportunity is to be given to the citizens of each State and Territory for a period of 100 days to subscribe for stock to an amount not exceeding its quota, after which period stock not subscribed may be taken by any persons desiring it. After the expiration of the 100 days the Centennial Commis-ion, created by Act of March 3, 1871, shall issue a call for a meeting of the corporators and subscribers of stock, to be held in Philadelphia, for the election of a board of directors, to consist of 25 stockholders. These directors are to be chosen from a list of 100 stockholders, to be selected by the Centennial Commission. When the board shall have been duly organized, the Centennial Commission are to deliver to it all subscription books and papers relating thereto.

The grounds for the exhibition shall be

prepared and the buildings erected by the said Corporation in accordance with plans which shall have been previously adopted by the United States Centennial Commission, and the rules and regulations of said Corporation governing rates for "entrance" and "admission" fees, or otherwise affecting the rights, privileges, or interests of the exhibitors, or of the public, shall be fixed and established by the United States Centennial Commission; and no grants conferring rights or privileges of description connected with the said

any

grounds or buildings, or relating to sail exhibition or celebration, shall be made without the consent of the United States Centennial Commission, and said commission shall have power to control, change, or revoke all such grants, and shall appoint all judges and examiners, and award all premiums, The Centennial Board of Finance shall have authority to issue bonds, not in excess of its capital stock, and secure the payment of the same, principal and interest, by mortgage upon its property and prospective income.

The certificates of stock are to be furnished by the Secretary of the Treasury, and the counterfeiting of the scrip is made a penal offence punishable as in the case of counterfeiting U. S. Treasury notes. Members of the Centennial Board of Finance are not personally liable for the debts of the Corporation. It is made the duty of the Centennial Commission to make report from time to time to the President of the United States of the progress of the work; and after the exhibition shall have been finally closed to convert the property of the Corporation into cash, and after payment of its liabilities to divide its remaining assets among its stockholders pro rata, and in a final report to the President of the U. S. to present a full exhibit of the U. S. Centennial Celebration and Exhibition of 1876.

CHAP. CCCXI-Records of the Buell Trial. -Directs that Benn Pitman, the phonographic reporter of the Court of inquiry, concerning the operations of the army under Gen. Don Carlos Buell, in Kentucky and Tennessee, be employed to reproduce for the files of the War Department, from his phonographic notes, the record of the proceedings of the Court.

CHAP. CCCXV.-To Reduce Duties on Imports and to Reduce Internal Taxes.Provides that on and after the 1st of August, 1872, in lieu of the duties heretofore imposed by law on the articles hereinafter enumerated or provided for, imported from foreign countries, there shall be levied, collected, and paid the following duties and rates of duty, that is to say: On slack coal, such as will pass through a half-inch screen, 40 cents per ton. Bituminous coal and shale, 75 cents per ton. Salt, in bulk, 8 cents per 100 lbs. Salt, in bags, sacks, and barrels, 12 cents per 100 lbs. Oatmeal, one half cent per lb. Potatoes, 15 cents per bushel. Bend or belting leather, and sole leather, 15 per centum ad valorem. Calf skins, tanned, 25 per centum ad valorem. Other upper leather, and skins dressed and finished, 20 per centum ad valorem. Skins for morocco tanned, but unfinished, 10 per cent. Chickory

root, 1 cent per lb. All timber, squared or sided, not otherwise provided for, 1 cent per cubic

foot. Sawed boards, plank, deals, and other lumber of hemlock, white-wood, sycamore, and bass-wood, $1 per 1,000 feet board measure. All other varieties of sawed lumber, $2 per 1,000 feet board measure. Ilubs for wheels, posts, last blocks, wagon, and other blocks, 20 per cent. Pickets and palings, 20 per cent. Laths, 15 cents per 1,000 pieces. Shingles, 35 cents per 1,00. Pine clapboards. $2 per 1,000. Spruce clapboards, $1 50 per 1.000. House or cabinet furniture, in pieces or rough, 30 per cent. Cabinet wares and house furniture, finished, 35 per cent. Casks and barrels, empty, and on sugar-box shooks, and packing-boxes of wood, 30 per cent. Fruit and ornamental trees, shrubs, plants, and flower seeds, 20 per cent. Garden-seeds, 20 per centum ad valorem. Ginger, ground, 3 cents per lb. Ginger, preserved or pickled, £5 per cent.; Ginger, essence of, 85 per cent. Chocolate, 5 cents per Ib., and on cocoa, manufactured, 2 cents per lb.

SEC. 2. That on and after the 1st day of August, 1872, in lieu of the duties imposed by law on the articles in this section enumerated, there shall be levied, collected, and paid, 90 per centum of the several duties and rates of duty now imposed by law upon said articles severally, it being the intent of this section to reduce existing duties on said articles 10 per centum of such duties, that is to say: On all manufactures of cotton. All wools, hair of the alpaca, goat, and other animals, and all manufactures wholly or in part of wool or hair of the alpaca, and other like animals, except as hereinafter provided. All iron and steel, and on all manufactures of iron and steel, excepting cctton machinery. All metals not herein otherwise provided for, and on all manufactures of metals, excepting percussion caps, watches, jewelry, and other articles of ornament. All paper, and manufactures of paper, excepting unsized printing paper, books and other printed matter, not herein specifically provided for. All manufactures of India rubber, gutta-percha, or straw, and on oil-cloths. Glass and glassware, and on unwrought pipe-clay, fine clay, and fuller's earth. All leather not otherwise herein provided for, and on all manufactures of skins, bone, ivory, horn, and leather, except gloves and mittens, and of which either of said articles is the component part of chief value; and on liquorice paste or liquorice juice.

SEC. 4. That on and after the 1st day of August, 1872, in lieu of the duties heretofore imposed by law on the articles mentioned in this section, there shall be levied, collected, and paid on all burlaps, and like manufactures of flax, jute, or hemp, or cf which flax, jute, or hemp shall be the component material of chief value, excepting such as may be suitable for bagging for cotton, 30 per centum ad val orem; on all oil-cloth foundations or floor-cloth canvas, made of flax, jute, or hemp, or of which flax, jute, or hemp shall be component material of chief value, 40 per centum ad valorem; on all bags, cotton bags, and bagging, and on all other like manufactures, not herein otherwise provided for, except bagging for cotton, composed wholly or in part of flax, hemp, jute, gunny-cloth, gunny-bags, or other material, 40 per cent. Insulators for use exclusively in elegraphy, except those made of glass, 25 per

cent. Bouillons or cannetile, and metal thread, filé, or gespinst, 25 per cent. Emery ore, $6 a ton; and on emery grains, 2 cents a lb. Corks and cork brak, manufactured, 30 per ct. Acids, namely, acetic, acetous, and pyroligneous of specific gravity of 1.047, or less, 5 cents per lb.; acetic, acetous, and pyroligneous of specific gravity over 1.047, 80 cents per lb.; carbolic, liquid, 10 per centum ad valorem; gallic, $1 per lb.; sulphuric. fuming (Nordhausen), 1 cent per lb.; tannic, $1 per lb.; tartaric, 15 cents per lb. Acetates of ammonia, 25 cents per lb. ; baryta, 25 cents per Ib.; copper, 10 cents per lb.; iron, 25 cents per lb.; lead, brown, 5 cents per lb.; white, 10 cents per lb.; potassa, 25 cents per lb.; soda, 25 cents per pound; strontia, 25 cents per lb.; zinc, 25 cents per lb. Blue vitrol, 4 cents per ib. Camphor, refined, 5 cents per lb. Sulphate of quinine, 20 per cent. Chlorade of potash, 3 cents per lb. Rochelle salts, 5 cts. per lb. Sal-soda, and soda-ash, one fourth of 1 cent per lb. Santonine, $3 per lb. Strychnia, $1 per oz. Bay-rum, $1 per gallon of first proof, and in proportion for any greater strength than first proof. Rum essence or oil, and bayrum essence or oil, 50 cents per oz. All sized or glued paper, suitable only for printing paper, 25 per cent. Vermuth, the same duty as on wines of the same cost. Mustard, ground, in bulk, 10 cents per lb.; when enclosed in glass or tin, 14 cents per lb. Zante or other currants, 1 cent per lb. Figs, 2 cents per lb. Raisins, 2 cents per lb. Dates and prunes, 1 cent per lb. Preserved or condensed milk, 20 per cent. Fire crackers, $1 per box of forty packs, not exceeding eighty to each pack. Tin, in plates or sheets, terne, and taggers tin, 15 per centum ad valorem. Iron and tin-plates galvanized or coated with metal, 2 cents per lb. Moisic iron, made from sand ore by one process, $10 per ton. Metallic umbrella and parasol ribs and stretchers, frames, tips, runners, handles, or other parts thereof, 45 per cent: Provided, That the rate of duty upon umbrellas, parasols, and sunshades, when covered with silk or alpaca, shall be sixty per cent; all other umbrellas shall be 45 per cent. Saltpetre, crude, 1 cent per lb.; refined 2 cents per lb.

An

SEC. 5. That on and after the 1st day of August next the importation of the articles enumerated and described in this section shall be exempt from duty, that is to say: Acid, bora[c] c and sulphuric. Agates, unmanufactured. Almond shells. Aluminium or aluminum. Amber beads and amber gum. gelica root. Animals brought into the United States temporarily. Annatto, roncou, rocou, or orleans, and all extracts of. Annatto-seed. Antimony, ore, and crude sulphuret of. Aqua fortis. Argal-dust. Arseniate of aniline Balm of Gilead. Balsams, viz., Copavia, fir or Canada, Peru and Tolu, Bamboos, unmanufactured. Bezoar stones. Bed feathers and downs. Birds, stuffed. Black salts. Black tares. Bladders, crude, and all integuments of animals not otherwise provided for. Bologna sausages. Bones, crude and not manufactured. Borax, crude. Borate of lime. Books printed 20 years before importation. Books, maps, and charts imported for the library of Congress. Books, maps, and charts specially imported for the use of any society, college, academy, school,

or seminary of learning in the United States. Books, professional, of persons arriving in the United States. Books, household effects, or libraries, previously used abroad. Brazil paste. Brazil pebbles for spectacles, rough. Burgundy pitch. Camphor, crude. Cat-gut strings. Chamomile flowers. Charcoal. China root. Cinchona root. Chloride of lime. Coal-stores of American vessels. Cobalt, ore of. Cocoa or cocao, crude. Coir and coir yarn. Colcothar, dry. Coltsfoot (crude-drug). Contrayerva-root. Copper, old, taken from the bottom of American vessels. Cowage down. Cow or kine pox. Cubebs. Curling-stones or quoits. Curry and curry powders. Cyanite or kyanite. Diamonds, rough or uncut. Dried bugs. Dried blood. Dried and prepared flowers. Elecampane-root. Ergot. Fans, common palm-leaf. Farina. Flowers, leaves, plants, roots, barks, and seeds, for medicinal purposes. Firewood. Flint, flints, and ground flint-stones. Fossels. Fruits, plants, tropical and semi-tropical, for the purpose of propagation or cultivation. Galanga. Garancine. Gentian-root. Gingerroot. Ginseng-root. Goldbeaters' molds and goldbeaters' skins. Gold-size. Grease, for use as soap-stock only. Gunny-bags and gunnycloth, old or refuse, fit only for manufacture. Gut and worm-gut. Guts, salted. Hair, all horse, cattle, manufactured. Hair of hogs, carled). Hellebore-root. Hide cuttings, raw. Hide-rope. Hides, namely, Angora goat-skins, raw, without the wool, unmanufactured; asses' skins, raw, unmanufactured. Hides, raw or uncured, and skins, except sheep-skins with the wool on. Hones and whetstones. Hop roots for cultivation. Horn-strips. Indian hemp (crude drug). Indigo or Malacca joints, unmanufactured. Iridium. Isinglass. Istle. Jalap. Josstick or Josslight. Jute butts. Leather, old scrap. Leaves, not otherwise provided for. Lithographic stones, not engraved. Loadstones. Logs, and ship timber. Macaroni and vermicella. Madder and munjeet, ground or prepared, and all extracts of. Magnets. Manganese, oxide and ore of. Marrow, crude. Ma[r]sh-mallows. Matico leaf. Meer[s]chaum. Mica and mica waste. Mineral waters. sea-weed. Murexide (a dye). Musk, crude. Mustard-seed. Nuts, cocoa and Brazil or cream. Nux vomica. Oil, essential, fixed or expressed, viz.: Almonds; amber, crude and rectified; ambergris; anise, or anise-seed; anthos, or rosemary; bergamont; cajeput; caraway; cassia; cedrat; chamomile; cinnamon; citronella, or lemon-grass; civet; fennel; jasmine, or jessamine; juglandium; juniper ; lavender; mace; ottar of roses; poppy; sesame, or sesamum-seed, or bene: thyme, red, or origanum ; thyme, white; valerian. Oil-cake. Olives. Orange buds and flowers. Orpiment. Osmium. Oxidizing paste. Palladium. Paper-stock, crude, of every description. Pellitory root. Persis and cudbear. Peruvian bark. Pewter and britannia metal, old, and fit only to be re-manufactured. Phanglein. Plumbago. Polypodium. Pulu. Quick grass root. Quills. Railroad ties. Ratan and reeds, unmanufactured. Rennets Root flour. Saffron and Safflower and extract of. Saffron cake. Sago, crude. Sago and sagoflour. Saint John's beans. Salacine. Salep, or saloup. Sassafras, bark and root. Sauer

Moss

kraut. Sausage-skins. Seeds, namely, anise, anise star, Canary, chia, sesamum, sugar-cane, and seeds of forest trees. Shark-skins Snails. Soap-stocks. Sparterre. Spunk. Stavesacre, crude. Storax. Straw, unmanufactured. Strontia, oxide of, or protoxide of strontium. Succinic acid Sugar of milk. Talc. Tamarinds. Teasels. Teeth, unmanufactured. Terra-alba, aluminous. Tica, crude. Tin, in pigs, bars, or blocks, and grain-tin. Tonquin. Tripoli. Umbrella sticks, crude. Uranium, oxide of. Vanilla beans or vanilla plants. Venice turpentine. Wafers. Wax, bay or myrtle, Brazilian and Chinese. Whalebone, unmanufactured. Yams Yeast-cakes. Zaffer.

the

SEC. 10. That from and after the passage of this Act all lumber, timber, hemp, Manila, and iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal, which may be necessary for the construction and equipment of vesseis built in the United States for the purpose of being employed in foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and finished after the passage of this Act, may be imported in bond, under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for the purpose aforesaid, no duties shall be paid thereon. The remaining sections of this act, 12 to 47 inclusive, are amendatory of the internal revenue la ws:

Distilled Spirits.-The amendments relating to distilled spirits took effect on August 1st, and are substantially as follows:

The following taxes theretofore existing were repealed: The special tax of $400 imposed upon distillers, and the tax of $4 per barrel on each barrel of 40 proof gallons produced in excess of 100 barrels in any one year; also the tax of 1 per cent. on the sales of dealers in liquors, and the tax of 50 cents on each barrel rectified by rectifiers, in excess of 200 barrels in any one year. In lieu of the taxes thus repealed and of the tax of 50 cents per proof gallon theretofore imposed upon spirits distilled, the following are imposed or continued: On spirits produced, 70 cents per proof gallon. Rectifiers of spirits, $200 per annum. Wholesale dealers in liquors, selling in quantities of 5 gallons and upwards, $100 per annum. Retail dealers in liquors, selling in quantities less than 5 gallons, $25 per annum. When the same party sells both at wholesale and retail, both taxes are imposed. A tax of 10 cents each pint and 20 cents each quart bottle is imposed upon all wines made in imitation of Champagne, when not made from grapes, currants, rhubarb, or berries grown in the United States. The tax imposed upon brewers remains as before, viz., $1 per barrel of 31 gallons on all ale, beer, porter, and lager beer produced: In addition to which brewers are subject to an annual special tax of $100, if producing 500 barrels and upwards per year, or $50 if not exceeding 500 barrels a year.

Dealers in fermented liquors (ale, beer, porter, and lager beer) exclusively, were formerly rated and taxed as other dealers in liquors were taxed. Under this Act, however, they are rated separately, and are taxed, if selling in quantities upwards of 5 gallons, as whole

sale dealers in malt liquors, $50 per annum ; if only in quantities of 5 gallons or less, as retail dealers in malt liquors, at $20 per annum.

Tobacco, Snuff, and Cigars.-The amendments relating to these articles took effect on July 1st. The rate of tax on snuff remains as before, 32 cents per lb. Tobacco, formerly taxable at 16 cents and 32 cents-the lowest rate being for that made from leaf with all the stems and buts in, and the higher for that made from the leaf stripped from its stems and buts-is now taxable on all grades at the uniform rate of 20 cents per lb. In addition to which the manufacturer is required to pay an annual special tax of $10 and to give bonds that he will faithfully comply with the law..

Cigars remain taxable as before at $5 per M., and in addition thereto the manufacturer is required to pay an annual special tax of $10, and to give bonds, as in the case of manufacturers of tobacco and snuff. The tax of $2 per each $1,000 of sales in excess of $5.000 per annum formerly imposed upon cigar manufacturers is repealed. So also is repealed the like tax on sales formerly imposed upon dealers in leaf tobacco and dealers in manufactured tobacco and cigars. The following annual taxes are continued: On dealers in leaf tobacco, $25 per annum. On dealers in manufactured tobacco, $5 per annum.

แ

Banks and Bankers.-The taxes imposed by section 110 of the Act of June 30, 1864, are continued, with the amendment that hereafter they shall be paid semi-annually, in lieu of monthly, as heretofore, and that the words 'capital employed "in said section shall not include money borrowed or received from day to day, in the usual course of business, from any person not a partner of or interested in the said bank, association, or firm. These taxes are as follows: On capital, 1-24 of 1 per ct. per month. On deposits, 1-24 of 1 per ct. per month. On circulation, if in excess of 5 per ct. of capital, 1-12 of 1 per ct. per month, except that on the issue of any State bank circulation a tax of ten per ct. is imposed. Savings Banks are exempted from the tax on depos!ts except on the average amount that may be credited to any one depositor in sums exceeding $2,000, and of such deposits are taxable only on the excess of their investments in U. S. bonds.

The tax on gas was repealed to take effect August 1.

The stamp taxes in schedule B. were repealed to take effect Oct. 1, excepting only the the tax of 2 cents on bank checks.

The following stamp taxes imposed by schedule C are continued: On proprietary or patent medicines; perfumery and cosmetics; friction matches; wax tapers; cigar lights; playing cards.

The income tax ceased by limitation with the year 1871.

The amendment to sec. 49 of the Act of July 20, 1868, reduces the number of supervisors of Internal Revenue from 25 to 10.

Section 43 provides for a reduction of the number of Internal Revenue Districts to 80, the present number is (prior to January 1, 1873), 243.

SEC. 44. That all suits and proceedings for the recovery of any internal tax alleged to