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(ACT of February 10th, 1807.) ing the services to be performed, except when they are performed for any officer of the United States, in a matter relating to the duties of his office, to wit: For making out and authenticating copies of records, ten cents for each sheet containing one hundred words; for authenticating a copy of a record, or paper, under seal of office, twenty-five cents.

Sec. VII, The said secretary shall, forthwith after his appointment, be entitled to have the custody and charge of the said seal of the United States, and also of all books, records, and papers, remaining in the office of the late secretary of the United States in congress assembled; and such of the said books, records, and papers, as may appertain to the treasury department, or war department, shall be delivered over to the principal officers in the said departments, respectively, as the president of the United States shall direct.

RESOLUTION of September 23d, 1789. 2 Bioren, 76. It shall be the duty of the secretary of state to procure from time to time such of the statutes of the several states as may not be in his office.

ACT of February 13, 1795. 2 Bioren, 467. An Act to amend the act entitled, an act making alterations in the treasury and

war departments. 9. Sec. I. In case of vacancy in the office of secretary of state, secretary of the treasury, or of the secretary of the department of war, or of any officer of either of the said departments, whose appointment is not in the head thereof, whereby they cannot per. form the duties of their said respective offices, it shall be lawful for the president of the United States, in case he shall think it necessary, to authorise any person or persons, at his discretion, to perform the duties of the said respective offices, until a successor be appointed, or such vacancy be filled: Provided, That no one vacancy shall be supplied, in manner aforesaid, for a longer term than six months.

SURVEY OF THE COAST.

Survey ordered in 1807,

1 | Partly repealed in 1818,

ACT of February 10, 1807. 4 Bioren, 79. 1. Sec. I. The president of the United States is hereby author. ised and requested, to cause a survey to be taken of the coasts of the United States, in which shall be designated the islands and shoals, with the roads or places of anchorage, within twenty leagues of any part of the shores of the United States, and also the respective courses and distances between the principal capes, or (ACT of December 23d, 1817.) head lands, together with such other matters as he may deem proper for completing an accurate chart of every part of the coasts within the extent aforesaid.

Sec. 11. It shall be lawful for the president of the United States to cause such examinations and observations to be made, with respect to St. George's bank, and any other bank or shoal, and the soundings and currents beyond the distance aforesaid to the Gulf Stream, as in his opinion may be especially subservient to the commercial interests of the United States.

Sec. II. The president of the United States is authorised and requested, for any of the purposes aforesaid, to cause proper and intelligent persons to be employed, and also such of the public vessels in actual service, as he may judge expedient, and to give such instructions for regulating their conduct as to him may appear proper, according to the tenor of this act.

ACT of April 14, 1816. Pamphlet edit. 82. 2. Sec. I. So much of the third section of the act passed the tenth day of February, one thousand eight hundred and seven, entitled, “ An act to provide for surveying the coasts of the United States," as authorises the employment of other persons in the execution of said act, than the persons belonging to the army and navy, be, and the same is hereby repealed.

Sec. 11. All instruments and property of the United States, and all surveys, drafts, notes, charts, maps and documents, in any wise belonging to the survey of the coasts, be deposited in such place as the president of the United States shall direct.

TAXES AND INTERNAL DUTIES.

Internal duties abolished,
Collectors to be discontinued,
Commissioner of the revenue,
Duties refunded, &c.
Stamps to be taken back,
Commission to collectors,
Balances adjusted,
Assessments corrected,

1 Infants, &c. may redeem lands, 10 | Redemption extended, 2 | Deeds for lands sold, 3 | Abatement on bonds, 4 Direct tax for 1798, | Debtors of United States, debtors sum

moned as garnishees,

71

ACT of December 23, 1817. Pamphlet edit, 9.

An act to abolish the internal dulies. 1. Sec. 1. From and after the thirty-first day of December, one thousand eight hundred and seventeen, the internal duties on licenses to distillers; on refined sugars; licenses to retailers; sales at auction; carriages for the conveyance of persons; and stamped vellum, parchment and paper, shall be discontinued; and all acts, and parts of acts, relative thereto, shall, from and after the said thirty-first day of December, be repealed: Provided, That for the collection, recovery, remission and receipt of such duties as shall (ACT of December 23d, 1817.) have accrued, and on the day aforesaid remain out-standing, and for the payment of drawbacks or allowances on the exportation of any of the said spirits or sugars legally entitled thereto, provided the exportation be effected previous to the first day of January, one thousand eight hundred and nineteen, and for the recovery and distribution of fines, penalties and forfeitures, and the remission thereof, which shall have been incurred before and on the said thirty-first day of December, the provisions of the aforesaid act shall remain in full force and virtue.

2. Sec. fi. the offices of the collectors of the internal duties and direct tax, shall continue in each collection district, respectively, until the collection of the duties above mentioned, and cf the direct tax, shall have been completed in such district, and no longer, unless sooner discontinued by the president of the United States, who shall be, and hereby is empowered, whenever the collection of the said duties and tax shall have been so far completed in any district as to render, in his opinion, that measure expedient, to discontinue any of the said collectors, and to unite, into one collection district, any two or more collection districts, lying and being in the same state; in which case, the collectors thereafter employed in the collection of the said duties and tax in such state or district, shall be appointed and removeable by the president alone; and for the promoting of the collection of any of the above-mentioned duties or tax, which may be outstanding, after the said thirty-first day of December, the president of the United States shall be, and he hereby is, empowered, at any time thereafter, to make such allowance as he may think proper, in addition to the commissions now allowed by law, to any of the collectors of the said duties and tax, and the same from time to time to vary: Provided, That the whole of such additional allowances shall not, in the aggregate, exceed five per centum of the amount of the duties and tax paid into the treasury after that day; and that the extraordinary allowances authorised by the second and fourth sections of the act passed March third, one thousand eight hun. dred and fifteen, entitled “ An act to tax the compensation, and increase the responsibility, of the collectors of the direct tax and internal duties, and for other purposes connected with the collection thereof,” shall, after the said thirty-first day of December, cease; and the office of commissioner of the revenue shall cease, and be discontinued, whenever the collection of the duties and tax above mentioned, shall be completed, unless sooner discontinued by the president of the United States, who shall be, and hereby is, empowered, whenever the collection of the said duties and tax shall have been so far completed, as, in his opinion, to render that measure expedient, to discontinue the said office; in which case the immediate superintendence of the collection of such parts of the said duties and taxes as may then remain out. standing, shall be placed in such officer of the treasury department as the secretary, for the time being, may designate: Provided, (ACT of December 23d, 1817.) nowever, that all bonds, notes or other instruments, which have been charged with the payment of a duty, and which shall, at any time prior to the said thirty-first day of December, have been written or printed upon vellum, parchment, or paper, not stamped or marked according to law, or upon vellum, parchment, or paper, not stamped or marked at a lower rate of duty than is by law required for such bond, note, or other instrument, may be presented to any collector of the internal revenue, or collector of the customs within the state; and where there [is] no such collector, to the marshal of the district, whose duty it shall be, upon the payment of the duty with which such instrument was chargeable, together with the additional sum of ten dollars; for which duty and additional sum, the said collector or marshal shall be accountable to the treasury of the United States; to endorse upon some part of such instrument his receipt for the same; and thereupon the said bond, note, or other instrument, shall be, to all intents and purposes, as valid and available to the person holding the same, as if it had been, or were stamped, or marked, as by law required; any thing in any act to the contrary notwithstanding.

3. Sec, 11. All persons who shall obtain, or who shall have obtained, licenses for stills or boilers, or for selling by retail; or certificates for carriages extending beyond the said thirty-first of December, shall be allowed a deduction from the duties paid or secured by them, proportionate to the part of their term which may remain unexpired on the said thirty-first of December and the several banks or bankers which may have agreed to make the annual composition of one and a half per centum on their dividends, in lieu of the stamp duty on the notes issued by thein, shall pay only at the rate of one and a half per annum on such dividends for the portion of a year that shall remain from the time of the last annual payment to the said thirty-first of December, to be estimated upon the dividends that have been or shall be declared and made by such bank or bankers respectively, within a year from the time of such last annual payment; and in all cases

in which payments shall have been made, or duties secured, for a · term extending beyond the said thirty-first of December, on ac

count of any certificates for the use of a carriage, or license to distil or retail, so much of the sums so paid or secured as shall be proportioned to the part of the term which may remain unexpired, shall be refunded or remitted; Provided, That all duties on sales at auction effected, and on refined sugar removed, previously to the first day of January, one thousand eight hundred and eighteen, shall be paid in the same manner as if this act had not been passed.

4. Sec. iv. All persons who shall, on or after the said thirty-first day of December, have any blank vellum, parchment or paper, which has been stamped, and on which a duty has been paid to the use of government, shall be entitled to receive from the Collector of the district to whom it may be delivered, or from such

(ACT of April 20th, 1818.) other revenue officer in the respective states or districts as may be designated for that purpose by the secretary of the treasury, the value of the said stamps, after deducting, in all cases, seven and a half per centum, and the said officers are hereby authorised to pay the same: Provided, the said blank vellum, parchment or paper, be presented within four months after the said thirty-first of December.

5. Sec. v, On all sums that may be refunded in virtue of this act, as well as all sums received after the thirty-first day of December aforesaid, and before notice of this act, the collectors shall be allowed a commission of six per centum, to be charged by them in settling their accounts with the treasury department.

Sec, vi. In case a collector shall not have in his hands a sufficient sum out of which to refund the sums authorised to be refunded by this act, or to defray the expenses incident to the col. lection of the outstanding duties and direct tax, such repayments and expenses shall be made and defrayed out of any money in the treasury not otherwise appropriated.

6. Sec. vii. If, on the settlement of the accounts of any collector relative to the direct tax and internal duties, balances shall be found due to and from him on the different accounts, they may be adjusted, so as to ascertain the final balances, and if this be in favour of the collector, it shall be paid out of any money in the treasury not otherwise appropriated.

ACT of April 20, 1818. Pamphlet edit. 118. An act supplementary to the several acts relative to direct taxes and internal

duties. • 7. Sec. 1. The secretary of the treasury shall be, and he is hereby, authorised to cause any omissions or defects in the assesso ment of the direct tax, laid in the years one thousand eight hundred and fifteen, and one thousand eight hundred and sixteen, in the fifth collection district of Virginia, to be supplied or corrected by the principal assessor for the said district, in such manner as the said secretary shall see fit: Provided, That the said corrections be made, as nearly as may be, under existing circumstances, in conformity with the principles applicable to other collection districts, and that the same, so far as they regard the tax laid in the year one thousand eight hundred and fifteen, shall have reference to the day prescribed by the act of January ninth, one thousand eight hundred and fifteen, and so far as they regard the tax laid in the year one thousand eight hundred and sixteen, shall have reference to the first day of June, one thousand eight hundred and sixteen: And Provided, That previous to making such corrections, the said principal assessor shall attend at the court house of each county within his district, for at least three days, for the purpose of hearing appeals, of which attendance he shall give thirty days notice, either by hand bills posted up, or in a newspaper printed in each county. The time at which the taxes, for

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