have been erroneously assessed or collected, or any penalty claimed to have been collected without authority, or for any sum which it is alleged was excessive, or in any manner wrongfully collected, shall be brought within two years next after the cause of action accrued and not after; and all claims for the refunding of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue within two years next after the cause of action accrued and not after; Provided, That actions for claims that have accrued prior to the passage of this Act, shall be commenced in the courts or presented to the Commissioner of Internal Revenue within one year from the date of said passage; And provided further, That where a claim shall be pending before said commissioner the claimant may bring his action within one year after such decision and not after; And provided further, That no right of action barred by any statute now in force shall be revived by anything herein contained.

Section 46 continues in force all the provisions of the Acts and parts of Acts repealed for issuing and collecting liabilities that may have accrued under thein.

CHAP. CCCXVI.-Army Appropriations. -Appropriates for the support of the army for the year 1872-3 as follows: Pay of the Army

Subsistence of regular troops.

$12,105,591 2,770,944

Regular supplies of Quartermaster's

Department

4,000,000

Incidental expenses..

1,200,000

Transportation

4,000,000

Ilire of quarters, storehouses, &c, Other items

1,250,000

8,357,080

Total

$28,683,(15

CHAP. CCCXXII.-To Authorize the Appointment of Shipping Commissioners.-This Act provides for the appointment by the Circuit Courts of the U. S. of Shipping Commissioners in certain seaports to superintend the shipping and discharge of seamen engaged in American Merchant Ships, and for the further protection of seamen. The general business of a shippingcommissioner under this Act is to afford facilities for engaging seamen by keeping a register of their names and characters, to superintend their engagement and discharge; to provide means for securing the presence on board at the proper times of men engaged; to facilitate the making of apprenticeships to the seaservice and to perform other duties prescribed by law. In ports where there are no shipping commissioners the duties are devolved upon collectors or deputy-collectors of the ports.

CHAP. CCCXXXV.--To Revise the Postal Laws.--This Act revises, consolidates, and amends previously existing statutes relating to the Post Office Department from March 3, 1791, to April 27, 1872, contains 327 sections, and repeals 119 Acts and parts of Acts and resolutions or parts of resolutions. Lacking space for a proper abstract of this important Act we must refer readers to the Law itself.

CHAP. CCCXXXVII.-Redemption and Sale of U. S. Lands held for Taxes-Provides that all lands now held by the United States for non-payment of direct taxes may be

redeemed and restored to such of the former owners as shall make application therefor to the Secretary of the treasury, through the Commissioner of Internal Revenue, within two years from the passage of this Act, upon the payment of the tax and charges and 10 per cent. interest from the time the tax became due. Unredeemed lands at the expiration of the two years are to be sold at public auction.

CHAP. CCCXLII.-Increasing Pensions. --Provides that every person previously entitled to a pension of less than $18 per month, who shall, while in the service, have lost both eyes or both hands or both feet, or shall otherwise have been totally disabled, shall receive $31 25 per month; those losing one hand and one foot $24 per month, and those losing one hand or one foot $18 per month.

CHAP. C CXLVI.--Security of Bank Reserves.--Authorizes the secretary to receive cn deposits U. S. notes from National Banks without interest and to issue certificates therefor in denominations of not less than $5,000 payable on demand, which certificates may be held by the banks as part of their legal reserve, and may be accepted in the settlement of clearing house balances.

CHAP. CCCLIII.-Artificial Limbs for Soldiers.-Amends the Act of June 30, 1870, for supplying artificial limbs, or commutation therefor to officers, soldiers, and seamen, so that it shall apply to all officers, non-commissioned officers, enlisted and hired men of the land and naval forces who in the line of their duty as such shall have lost limbs or sustained bodily injuries depriving them of the use of their limbs.

CHAP. CCCLXVI.-To Reimburse Kansas. -Appropriates $337,054 to reimburse the State of Kansas for disbursements in aid of suppressing the rebellion.

CHAP. CCCLXIX.-To Reimburse Kentucky.--Appropriates $1,000,000 for war disbursements made by the State of Kentucky.

CHAP. CDXV.-Sundry Civil Expenses Appropriates for sundry Civil Expenses of the Government for the year 1872-3 as follows: Under Treasury Department $1,741,117

Public Works under Treasury Department

Judiciary

8,050,000

3,700,000

Light Houses, Beacons, &c. Interior Department

2,425,249

2,749,015

Under War Department. Under Navy Department

8,078,598

1,184,200

Miscellaneous and other Appropriations..

2,012,585

Federal Supervision of Elections.-This Act amends the Act of Feby. 28, 1871, relative to the right of citizens to vote, so that whenever in any county, parish, or congressional district, ten citizens prior to any registration of voters for a congressional election shall prefer a written request to the Judge of the U. S. Circuit Court, he shall appoint two supervisors of election for each of such election districts as proper application may be made for: Frovided, That no compensation shall be allowed to the supervisors herein authorized to be appointed, except those appointed in cities or

towns of 20,00 or more inhabitants. And no person shall be appointed under this Act as supervisor of election who is not at the time of his appointment a qualified voter of the county, parish, clection district, or voting precinct for which he is appointed. And no person shall be appointed deputy-marshal under the Act of which this is amendatory, who is not a qualified voter at the time of his appointment, in the County, parish, Cistrict, or precinct in which his duties are to be performed. And section 18 of the Act of which this is an amendment shall be construel to authorize and require the Circuit Courts of the United States in said section mentioned to nime and appoint, as coon as may be after the passage of this Act, the commissioners provided for in said section, in all cases in which such appointments have not already been made in conformity therewith. And the third section of the Act to which this is an amendment shall be taken aud construed to authorize each of the judges of the Circuit Courts of the United States to designate one or more of the judges of the district courts within his circuit to discharge the duties arising under this Act or the Act to which this is an amendment. And the words "any person in section 4 of the Act of May 81st, 1870, shall be held to include any officer or other person having powers or duties of an official character under this Act or the A.t to which this is an amendment: Provided, That nothing in this section shall be so construed as to authorize the appointment of any marshals or deputymarshals in addition to those heretofore authorized by law: And provided further, That the supervisors herein provided for shall have no power or authority to make arrests or to perform other duties than to be in the immediate presence of the officers holding the election, and to witness all their proceedings, including the counting of the votes and the making of a return thereof.

CHAP CDXVI.-Repair and Completion of Public Works.-Appropriates for the repair, preservation, and completion of certain public works on rivers and harbors, $5,286,000, which amount is ab ut equally divided between the works on or near the sea coast and those in the interior. The Act also provides for various surveys with a view to farther improvements of rivers and harbors.

CHAP. CDXVII.-Fortifications and Defensive Works.-Appropriates for the construction, preservation, and repairs of fortifications and other works of defense, $2,037,000.

Bridging Rivers.--The construction of bridges are authorized by various Acts of Congress as follows: Across the Missouri River at St. Joseph, Mo; across the Mississippi, near Clinton, Iowa; across the Mississippi between the counties of Carroll and Whiteside, 11., and the counties of Jackson and Clinton in lowa; across the Mississippi at La Crosse, Wis. ; across the Missouri River at Boonville, Mo.; across Lake Sa nt Croix at Hudson, Wis.; across the Mississippi River at Quincy, Ill; also at Warsaw, Ill.; over the tide water of Dunstan Liver in the town of Scarboro', Me.; across the Mississippi at Fort Madison, Iowa; across the Arkansas at Little Rock, Ark.; across the M.sscuri at Nebraska City; also at Brownville, Neb.; across the Mississippi at Red Wing Min.

Railroad Grants.-Right of Way.--Various Acts of Congress grant the right of way through the pub ic lands as follows: For a railroad from Great Falt Lake to Portland, Oregon; Texas and Pacific Railway succeeds to the franchises and rights of the Texas Pacific Railway; Chicago and North Western Railway o. are authorized to change their projected line of 1ailway in Michigan, Dakota Southern Railway from Sioux City, Iowa, to the west line of Bon Homme Co., Dakota; Dakota Grand Trunk Railway Co. line of road not yet fixed; Utah, Idaho, and Montana Railroad Co., by way of Malade liver and enake River Valley through Utah, Idaho, and Montana Territories to a connection with the Northern Pacific .ailroad, cr with the Helena and Utah Northern Railroad; Great Southern Railway Co. frem St. Mary's River to Key West, Fa.; Jacksonville and St. Augustine Railroad Co., between Jacksonville and St Augustine. Fa.; Denver and Rio Grande Railway Co., from Denver to the northern boundary of Mexico; New Mexico and Gulph Railway, from the north-western boundary of New Mexico to the junction of the San Juan with the io Mancos, and down the l'ecos Kiver Valley to the passage of the said Pecos River into the State of Texas at the 2nd parallel; Eastern Nevada Railroad Co., from Elk to Hamilton City, Nevada.

Custom Ilouses, Court Houses, &c.--Provi sion is made by various Acts for the purchase of sites or the structure of buildings for Post Offices, Court Houses, Custom Houses, &c., as follows: At Chicago, Ill.; Albany, N. Y.; Trenton, N. J.; Indianapolis, Ind.; Hartford, Ct.; St. Louis, Mo.; Rockland, Me.; Fall River, Mass.; Utica, N. Y.; Little Rock, Ark.; Harrisburgh and Philadel hia, Pa.; Port Huron, Mich.; Raleigh, N. C.; Baltimore, Md.; Charleston and Columbia, . C.; Madison, Wis. Ogdensburgh, N. Y.; Omaha, Neb.; Portland, Me. ; Astoria, Oregon; Knoxville, Tenn.; Machias, Me.; New Orleans, La. ; Newport, R. I.; and St. Paul, Min.

PROGRESS AND IMPORTANCE

OF RAILWAYS.

The subject of railway construction in this country is one of great interest and importance. Commencing no longer ago than 1830 with 23 miles, the number of miles constructed up to January, 1872, was 60,852. During 1869, the mileage constructed was 4,999; in 1870, 6,145; and in 1871, 7,453; making in the three years a total of 18,597 miles. The largest mileage in any previous year was in 1856, when it reached 3,643. During the four years of our civil war but 3,273 miles were built. The State of Massachusetts has one mile of railway to 4.86 square miles of territory. A similar ratio would give to the States of New York and Pennsylvania 10,000 miles of line respectively, and to Illinois 11,000 miles, or more than twice its present mileage. The cost of railroads in this country will average 350,000 per mile-the total for the 60,852 miles being, in round numbers, $3,000,000,000. The cost of mileage constructed in 1871, at $30,000 per mile, was about $225,000,000, while at least $50,000,000 were expended in new works and equipments on old roads, making a total expenditure for the year of $275,000,000. The rapidity of the increase of business of the railroads of the United States, and the quantity and value of their gross tunnage traffic is still more remarkable thar the rapid progress of these works. In 1851 the total earnings from passengers were, for 8,838 miles, $19.274,254. and from freights $20,192,100an aggregate of $39,466,358. In 1861, the total earnings were $130,000,000; and in 1871, $154,969,000. The tunnage of all the railroads in 1861 is estimated at,39,000,000 net tuns for 31,256 miles; while, in 1871, the net tunnage was 100,000,000 tuns on 60,852 miles. The net tun

nage reduced to pounds of all the railroads of the country, in 1851, equaled 464 lbs. to the head of population; in 1861. 1,912 lbs.; and in 1871, 5,000 lbs. per head. The value of this tunnage per head, in 1851, equaled $35 34; in 1861, $116 92 and in 1871, $375 per head. The increase of mileage of railways constructed from 1851 to 1861 was at the rate of about 20 per cent. per annum. From 1861 to 1871 the rate of annual increase was about 10 per cent. The increase of tunnage from '51 to 61 was 50 per cent. per annum; from '61 to '71, at the rate of 23 per cent. per annum. The increase of population from 51 to '61 was at the rate of 3.5 per cent. per annum. From '61 to 71, at the rate 2.3-10 per cent per annum.

The cost of transporting Indian corn and wheat over ordinary highways is about 20 cents per tun per mile. At such rate the former will bear transportation only 125 miles to market, while its value is equal to 75 cents per bushel; the latter only 250 miles, while its value is $1 50 per bushel With such highways only, our inost valuable cereals will have no commercial value outside of circles having radii of 125 miles and 250 miles respectively. Upon a railroad the transportation equals 14 cents per tun per mile, thus increasing the circle within which corn and wheat, at the prices named, wi have a marketable value to radii of 1,600 and 3 200 miles respectively. The area of a circ e having a radius of 125 miles is 49,087 square miles, while that of a circle drawn upon a radius of 1,600 miles is about 160 times greater, or 8,042,406 square miles Such a difference, enormous as it is, only measures the value of the agencies at present employed in transportation, and the results achieved compared with the old.

The following table shows the mileage of railroads in the several States at the various periods noted, from January 1, 1842, to Jan. uary 1, 1872:

1854. 1857. 1860. 1868. 1866. 1869. 1872.

38

38

86

258

1013

402

630

637

637

820

416 437

466

1165

2781

228

1209

1807 2014 2175

891

1523

3160

40

648 1760