Appeals-Continued.

principle on which appeals as to valuation to be decided .....36 to Federal Supreme Court, act relative to....42 when taken by both parties, a transcript of the record filed by either party may be used in both appeals.... ......42, 43

Apportionment-see Direct Tax.

of direct tax, provisions concerning...........37|| amounts annually apportioned to the several States and Territories....... ..35 Appropriation, for year ending June 30, 1861, for payment of militia and volunteers called into the service of the United States..............23 to defray expenses under act to authorize a national loan. ........25, 41

to pay the militia and volunteers..... .23 to pay expenses under acts authorizing a national loan.....

.29

.30, 31

.32

for Army......

(See Army Appropriation.)

.28

for naval service...

(See Navy Appropriation.)

in office of Attorney General....... Additional duties, under transportation bonds, to be remitted in certain cases Adjutant General, may employ additional clerks,

29

department of, of whom to consist........ .32 one Adjutant General and nineteen assistants, 32 rank and pay of each................. ....32

Ad valorem duties imposed on certain articles, 34 Advertisement-see Direct Tax.

of proposals for national loan.......... to be made when tax-lists are complete.......36 that assessors will hear appeals, &c...........36 that tax is payable.

.24

....37 of real estate for sale for non-payment of taxes..... .38, 40 of taxes due on property of non-residents....38 Affirmation, penalty for false, under tax law...38 (See Oath.) Aides-de-camp, three, to be taken from captains, for each major general.............................. ......30 two, to be taken from lieutenants for each brigadier general......

...25, 41

.25

transportation of Army, public transports,

water, roads..........

.25

..26, 41

gunboats on western rivers.......

25

quarters, &c..........

.25

.28

clothing...

25

to pay for fine exacted of the India....... for civil expenses.....

(See Civil Expenses Appropriation.) under act for temporary increase of the Navy, 28 for refunding duties on arms imported by States........

for suitable steamer for revenue cutter.........29 to indemnify States for expenses in behalf of the General Government.. 29

for legislative, executive, and judicial expenses...... .29

(See Legislative, &c., Appropriation.) for payment of Federal police in Baltimore..30 to enable the Mint to furnish small gold coins, 30 to manufacture, &c., apparatus, &c., for field signals......... ........30

to supply with arms, &c., loyal citizens in States in rebellion, and for expenses of military organization........ .........31

to purchase arms for volunteers and regulars, 31 to reimburse volunteers for money paid to bands...........

..32

officers of regular Army appointed, to retain rank, &c......

Fort Montgomery.................................................................. .25 Fort on Hog Island Ledge...........

.26

41

Alabama, annual direct tax apportioned to.....35

Allegiance-see Oath of Allegiance.

stores........

for construction of armored ships or floating batteries... to purchase arms, ordnance, and ordnance ..32

..32

Fort on site of Fort Tompkins....... Fort Richmond....

.26

.26

Fort Taylor........

.26

oath of, to be taken by cadets......

33

form of.........

.33

oath of, to be taken by those in civil service of Government......

to pay commissioner of taxes and clerks....40 for collecting, drilling, and organizing volunteers......

repairs, &c., of barracks, &c............ refunding to States expenses of volunteers...26

..26

41

arrearages for year ending June 30, 1861, subsistence of volunteers.....

.26

45 45

.28

further provisions concerning..... Allotment tickets, system of, may be introduced among volunteers........

Allowance-sec Pay.

of $100 to volunteer serving two years, &c., when honorably discharged.......... ...27 of $100 to widow, or heirs, of volunteer killed or dying in the service....

.28 daily, of provisions in the Navy, may be altered...

proceedings in such case......... of fresh fruits, &c., in hospitals..................33 Appeals-see Direct Tax.

......26 .......26

as to erroneous or excessive valuations for direct tax by assessor................................

when to be made...

...36 .36

to be in writing, and what to state..... .36 who to hear and determine, and where....36

...26

.26

dragoon horses............

.26

clothing and camp equipage.......................................

.26

..41 .42

ordnance, ordnance stores, and horse equipments............................................ .26

.......26

increasing manufacturing capacity of national

armory.

...26

gunpowder and lead.............................

...26

artillery horses

......26

quarters for troops, &c.......

....26

............26 Army officers, retired list for, provisions concerning.. ..33 may be heard before they are retired..........34 absent from duty over six months, not to have certain allowances................

appropriations applicable to all classes of vol

unteers....

..........33

Secretary of the Treasury to make rules and regulations....

for assessing, &c., direct tax, organization, powers, and duty of......

.36, 40

Board of commissioners-see Commission.

......23

.........35, 40

of direct tax on real estate, provisions concerning......

(See Direct Tax.)

ernment....

......

to equalize and reduce pay of officers of Gov..........31 Board of health, in Washington or Georgetown, may call on police for aid. .........44 limit of such service..... ........44 Board of police, in District of Columbia, who constitute ...43 appointment, qualifications, term, authority, duty, &c.. ...43, 44 officers of, &c...... .43, 44 (See Metropolitan Police District, &c.) Bond, of assistant paymasters......... of treasurer of board of police........ of superintendent of police......... of sergeants of police..

of collectors of direct tax, amount, &c...35, 37 of collector and assistant collectors of income tax........ ........39

Capitol, appropriation for repairs of, &c........28 Capture, what may be lawful subject of.........42 Cavalry, dragoons and mounted riflemen, to be known as...... .......33 services of volunteers may be accepted.......27 Cavalry regiments, field and staff commissioned and non-commissioned officers...... to consist of not over three battalions. cach battalion of two squadrons.

each squadron of two companies.

each company, how made up..............................

.30

.30

.30

.30

30

.30

pay, term of enlistment, &c..... provision for disbandment, when, &c........31 Certificates of stock under act authorizing a loan

of not over $250,000,000................24, 40 Chaplain, each regiment to have one......... .28 appointment, qualification, duties, and pay of.........

28

one to be allowed to each regiment of Army, 33 qualifications and pay ..33 Charter and purchase of vessels, appropriations for........... .........27, 32 by the Secretary of the Navy, under the act for temporary increase of.... .......28 for revenue service, allowed..... ..32 Circuit courts, provision for holding, during temporary absence of judge, where there are two judicial districts in the State......... .42 Civil expenses, appropriations, act making additional, for the year ending June 30, 1862...28 steam or sailing revenue cutters...

for certain seven per cent......... denomination and amount of.............. .40 Books of subscription, to national loan, may be opened..... .....24

Books of tactics and instruction for volunteers, appropriations for...... .25 Bounty, those enlisting in regular Army after July 1, 1861, to have same as volunteers...30 on enlistments, in certain cases abolished....33 (Sec Allowance.)

27

Brevet Lieutenant General, if retired, to have present pay, allowances, &c.............. .33 Brigades of volunteers, how made up............27 Brigadier Generals, of volunteers, not over eighteen to be appointed........ Army officers appointed, to retain rank......27 requisite number to be appointed.....................................29 six to be added to regular Army................30 each to have two aids, to be taken from lieutenants................... ............30 Bridges over Potomac, appropriations to repair, 28, 45 Building, Northwest Executive, appropriation for purposes of......... ...30 Bureaus in the Navy Department, heads of, may be taken from captains or commanders....32 accounts of, in relation to appropriations for contingencies, how to be kept............ 26, 27 By-laws of cities of Washington and Georgetown to be enforced by police. .44 C.

Cadets, at West Point, reported deficient, and recommended to be discharged, not to be reappointed until, &c., unless, &c.. .....33 all to take oath of allegiance.... ...33 form of oath..... .33 those refusing to take oath to be dismissed the service...... .....33

(See Medical Cadets.)

California, annual direct tax apportioned to...35 Federal district attorneys in, may certify, &c., records in land cases.....

saries......

..30

Batteries, floating-see Floating Batteries. appropriation for

effect of such transcript of record.......... duty of clerk of Federal district courts in such

.43 43

.32

office of assistant treasurer, New York.......30 at St. Louis.......

in Navy Department...

office of Attorney General...

to commission to equalize, &c., pay of officers of Government, pay..

to boards of assessors, appointment, number, duty, pay....

to take oath or affirmation.....

to commissioner of taxes........

..31

..36, 37

.37

40

43

of district attorney in California. of board of police, duty, pay, &c..........43, 44 Clerks of the Federal district courts, lists of property sold for taxes to be deposited with...38 fees of, for services concerning estates sold for ..........38 of district courts in California to deliver, on request, records of land cases to district attorneys.................. 43 ..43

taxes....

penalty for not doing so........ Coin, certain treasury notes may be exchanged ..24, 25

for...

small gold, appropriation to enable the Mint to furnish.... .........30

Collection districts-see Direct Tax.

for assessing, &c., direct tax, provisions concerning........ ...35, 40 Collection of duties, may be made on shipboard in certain cases..... .23 Collection of revenue, appropriations for, may be applied to the charter or purchase of vessels for the revenue service....... ...............32 no liability to be incurred beyond appropriations..... ..........32

Collectors-see Direct Tax.

for collecting, &c., direct tax, appointment, duties, &c., of........ ..35, 40 provision in case of sickness or death of......40 Collectors of customs, duties, &c., of, under the act further to provide for the collection of duties on imports............. ..23, 24 Colorado Territory, appropriation for......29, 30 annual direct tax apportioned to.35

when claims to persons held to service and labor to be forfeited.... .42 Congress, library of, compensation of laborers in, established..

false swearing before commissioners, of police, to be perjury.... .44

lists, how made out in such cases..

.36

..........44

.45

using violence against any elector in the District of Columbia.......... using violence against a police officer, when in discharge of his duty.... .....44 for police not to arrest for certain offenses...44 falsely personating a police officer..............44 violation of oath of allegiance........ Criminal process, expense of execution of, in District of Columbia to be borne by United States......... .44 Custody, vessel and cargo detained in, of officer of customs, not to be taken from, unless, &c., 23 of delinquent collectors of taxes, committed, 39 of persons refusing to testify and committed under law collecting income tax 40 fees and expenses of, and discharge from....40 Custom-houses may in certain cases be established at any secure place in district........23 either on land, or on board a vessel............23 Customs, certain officers of, may be appointed under act to further provide for the collection of duties on imports......................... .23

..36

...36

list of residents to be made....... and of non-residents......... forms of list to be devised by assessor........36 lists to be given to assessor by assistant assessor within time.......... ...........36 penalty on assistant assessor for neglect of duty...... .......36 notice to be given when lists and valuations are completed.... ..36 proceedings of assistant assessors open to inspection.... ..36

appeals may be heard within certain period, 36 appeals to be in writing, what to contain....36 assessors to hear and determine appeals......36 how valuations are to be determined by as..........36 valuations may be examined and equalized, 36 not to be increased without previous notice to ..........36

sessors...

owner.......

if more than one collection district in a State, assessors may equalize valuations........36 how to be equalized.. ..36 assessors to make out lists and deliver to board of assessors.......................... .......36 assessors for any State to constitute a board, 36 board to organize and make rules and regula

of taxes, provisions concerning......... personal property of, may be taken and sold

.39

tions.......

....36

...39

to appoint clerks to act under oath..........37 penalty for acting before taking oath.......37 duty of clerks...

..37

Depositaries-see Direct Tax.

in each State, to be appointed to receive, &c.,

assessors to attend general meeting of board,37 penalty for neglect.......

..37

.30

money collected from taxes

..39

duties of.. Deposits of public moneys may be in certain solvent specic-paying banks Deputy collectors-see Direct Tax.

..39

for failing to furnish board with lists..... 37 may be remitted by Secretary of Treasury,

.41

ment.....

37 board to make out equalization and apportion....37 their valuation to be final and the basis of taxation......... ..37

Connecticut, annual direct tax apportioned to, 35 Conspiracies, act to define and punish certain, 32 to overthrow, put down, or destroy by force the Government of the United States.......32 to levy war against, or oppose by force the authority of the United States................32 by force to prevent, hinder, or delay the execution of any law of the United States....32 by force to seize, take, or possess any property of the United States against the will, &c. ... .32

by force, intimidation, or threat to prevent any person from accepting or holding office under the United States..... ..32 in what courts and how punished...............32 Consular fees, reduced for vessels running regularly to or between foreign ports........ .41 not more than four trips a year to be paid for.......... ......41

Consuls, may be appointed for certain foreign ports, during present insurrection........ when employment to cease...............

for collecting direct tax, appointment, duties, and pay of........ .........37 Deserters, when commissioned officers tendering resignations to be deemed....... .42 Dickins, Asbury, to be allowed in his accounts a payment to Mrs. E. A. Richardson......28 Direct tax of $20,000,000 laid, and how apportioned annually.. ............35

amounts apportioned to the several States and Territories and the District of Columbia, 35 States, Territories, &c., to be divided into con

venient collection districts .................35 any State or Territory may form one district....... ............35