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, 80 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 lb.; 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 ce 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.

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]ic and sulphuric. Agates, unmanufactured. Almond shells. Aluminium or aluminum. Amber beads and amber gum. Angelica 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

rse, cattle, manufactured. Hair of hogs, curled). 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. Moss, 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 roc 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

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.

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 the 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 laws:

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 81 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 3 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 an num 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.

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.

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.

Total

$28,683,015

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. CCXLVI.--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 Exp ases of the Government for the year 1872-3 as follows: Under Treasury Department $1,741,117

Public Works under Treasury De

3,050,000

3,700,000

2,425,249

2,749,015

8,078,598 1,184,200

2,012,535

Total..

$19,940,714

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

partment Judiciary

Light Houses, Beacons, &c.
Interior Department

Under War Department.
Under Navy Department
Miscellaneous and other Appropria-
tions.....

And no

towns of 20,000 or more inhabitants. 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 13 of the Act of which this is an amendment shall be construed to authorize and require the Circuit Courts of the United States in said section mentioned to name 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 i conformity therewith. And the third section of the Act to which this is an amendment shall be taken aud construed 10 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 cr the Act to vich this is an amendment. And the words "any person in section 4 of the Act of May $1st, 1670, shall be held to include any officer or ot 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.

"9

CHAP CDXVI.-Repair and Completion of Public Works.-Appropriates for the repair, preservation, and completion of certain public works on rivers and harbors, $5,236,000, 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.

For River and Ilarbor Improvements

5,286,000 2,037,000

2,000,000

1,219,659 2,193,105

$169,405,506

For Fortifications, &c.
For Custom liouse, Court House,
&c., at Chicago..

For Consular and Diplomatic Ex-
penses

Other Expenditures

Total

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 IIudson, 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. scuri at Nebraska City; also at Brownville, Neb.; across the Mississippi at Red Wing Min.

Railroad Grunts.-Right of Way.-Various Acts of Congress grant the right of way through the public 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 Co. 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 snake River Valley through Utah, Idaho, and Montana Territories to a connection with the Northern Pacific Railroad, cr with the Helena and Utah Northern Railroad; Great Southern Railway Co. fem 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 62nd parallel; Eastern Nevada Railroad Co., from Elk to Hamilton City, Nevada.

Custom Ilouses, Court Ilouses, &c.--Provi sion is made by various Acis 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.; Ilarrisburgh and Philadel hia, Pa.; Port Huron, Mich.; Raleigh, N. C.; Baltimore, Md.; Charleston and Columbia, S. 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.