Penalty for removing cotton, with intent to evade, &c., duty section of this act, there shall be levied, collected, and paid upon all cotton produced or sold and removed for consumption, and upon which no duty has been levied, paid, or collected, a duty of two cents per pound; and such duty shall be and remain a lien thereon until said duty shall have been paid, in the possession of any person whomsoever. And further, if any person or persons, corporation or association of persons remove, carry, or transport the same, or procure any other party or parties to remove, carry, or transport the same from the place of its production, with the intent to evade the duty thereon, or to defraud the government, before said duty shall have been paid, such person or persons, corporation, or association of persons shall forfeit and pay to the United States double the amount of said duty, to be recovered in any court of compeCotton sold by tent jurisdiction: Provided, That all cotton sold by or on account of the government. government of the United States shall be free and exempt from duty at the time of and after the sale thereof, and the same shall be marked free, and the purchaser furnished with such a bill of sale as shall clearly and accurately describe the same, which shall be deemed and taken to be a permit authorizing the sale or removal thereof. Duty to be marked on the bales, &c. moval. Duties of assessors and collectors in assess ing and collect ing the duty. SEC. 5. And be it further enacted, That every collector to whom any duty upon cotton shall be paid shall mark the bales, or rather [other] packages, upon which the duty shall have been paid, in such manner as may clearly indicate the payment thereof, and shall give to the owner, or Permit for re- other person having charge of such cotton, a permit for the removal of the same, stating therein the amount and payment of the duty, the time and place of payment, the weight and marks upon the bales and packages, so that the same may be fully identified. Whenever any cotton, the product of the United States, shall arrive at any port of the United States from any state in insurrection against the government, the assessor or assistant assessor, under the act referred to in the first section of this act, shall immediately assess the taxes due thereon, and shall, without delay, return the same to the collector or deputy collector of said district, and the said collector or deputy collector shall demand of the owner or other person having charge of such cotton, the tax imposed by this act, and assessed thereon, unless evidence of previous payment of said tax shall be produced, under such regulations as the commissioner of internal revenue, by the direction of the Secretary of the Treasury, shall from time to time prescribe; and in case the tax so assessed shall not be paid to such collector within thirty days after demand, the collector or deputy collector, as aforesaid, shall institute proceedings for the recovery of the tax, which shall be a lien upon said cotton from the time when said assessment shall be made. Drawback. Additional duties on distilled spirits. SEC. 6. And be it further enacted, That, from and after the date on which this act takes effect, in computing the allowance or drawback upon articles manufactured exclusively of cotton when exported, there shall be allowed, in addition to the three per centum duty which shall have been paid on such articles, a drawback of two cents per pound upon such articles in all cases where the duty imposed by this act upon the cotton used in the manufacture thereof shall be satisfactorily shown to have been previously paid, the amount of said drawback to be ascertained in such manner as may be prescribed by the commissioner of internal revenue, under the direction of the Secretary of the Treasury. SEC. 7. And be it further enacted, That, from and after the passage of this act, in addition to the duties heretofore imposed by law, there shall be levied, collected, and paid on spirits distilled from grain or other materials, whether of American or foreign production, imported from foreign countries previous to the first day of July next, of first proof, a duty of forty cents on each and every gallon, and no lower rate of duty shall be levied or collected than upon the basis of first proof, and shall be increased in proportion for any greater strength than the strength of first proof; and Orders to be a march or in action. at all times provided with attendants, drivers, horses, mules, and whatever may be necessary for their efficiency; and it shall be his duty also to see that the ambulances are not used for any other purpose than that for which they are designed and ordered. It shall be the duty of the medical director, or chief medical officer of the army corps, previous to a march, and previous to and in time of action, or whenever it may be ne- issued previous to cessary to use the ambulances, to issue the proper orders to the captain for tho distribution and management of the same, for collecting the sick and wounded, and conveying them to their destination. And it shall be the duty of the captain faithfully and diligently to execute such orders; and the officers of the ambulance corps, including the medical director, shall make such reports, from time to time, as may be required by the Secre- Reports. tary of War, the surgeon-general, the medical director of the army, or the commanding officer of the army corps in which they may be serving; and all reports to higher authority than the commanding officer of the army corps shall be transmitted through the medical director of the army to which such army corps belongs. First lieuten SEC. 6. And be it further enacted, That the first lieutenant assigned to the ambulance corps for a division shall have complete control, under the ant, authority and duties of. captain of his corps and the medical director of the army corps, of all the ambulances, medicine, and other wagons, horses, mules, and men in that portion of the ambulance corps. He shall be the acting assistant-quartermaster for that portion of the ambulance corps, and will receipt for and be responsible for all the property belonging to it, and be held responsible for any deficiency in anything appertaining thereto. He shall have a travelling cavalry forge, a blacksmith, and a saddler, who shall be under his orders, to enable him to keep his train in order. He shall have authority to draw supplies from the depot quartermaster, upon requisitions approved by the captain of his corps, the medical director, and the commander of the army corps to which he is attached. It shall be his duty to exercise a constant supervision over his train in every particular, and keep it at all times ready for service. Second lieuten and duties of. be used only for, SEC. 7. And be it further enacted, That the second lieutenant shall have command of the portion of the ambulance corps for a brigade, and ant, authority shall be under the immediate orders of the first lieutenant, and he shall exercise a careful supervision over the sergeants and privates assigned to the portion of the ambulance corps for his brigade; and it shall be the duty of the sergeants to conduct the drills and inspections of the ambulances under his orders, of their respective regiments. SEC. 8. And be it further enacted, That the ambulances in the armies Ambulances to of the United States shall be used only for the transportation of the sick &c. and wounded, and, in urgent cases only, for medical supplies; and all persons shall be prohibited from using them, or requiring them to be used, for any other purpose. It shall be the duty of the officers of the ambulance corps to report to the commander of the army corps any violation of the provisions of this section, or any attempt to violate the same. And any officer who shall use an ambulance, or require it to be used, for any other purpose than as provided in this section, shall, for the first offence, Penalty. be publicly reprimanded by the commander of the army corps in which he may be serving, and for the second offence shall be dismissed from the service. SEC. 9. And be it further enacted, That no person except the proper What officers and men only to medical officers, or the officers, non-commissioned officers, and privates of take the woundthe ambulance corps, or such persons as may be specially assigned, by ed, &c. to the competent military authority, to duty with the ambulance corps for the rear. occasion, shall be permitted to take, or accompany sick or wounded men to the rear, either on the march or upon the field of battle. SEC. 10. And be it further enacted, That the officers, non-commissioned officers, and privates of the ambulance corps shall be designated by such Designation; investments. Limitation of That the whole amount of stock held by the institution at one time in any one bank, both by way of investment and as a surety for loans, shall not exceed one half of its capital stock of such bank, and that not more than three quarters of the whole sum deposited in the institution shall be at any one time invested in mortgages of real estate. The income or interest of all deposits shall be divided among the depositors, or their legal representatives, according to the terms of interest stipulated; and the Principal, how principal may be withdrawn at such times, or in such manner, as the corporation shall in its by-laws direct. Dividends. withdrawn. Officers, &c., not to borrow of corporation. Penalty for embezzling funds. Bond and sala officers. SEC. 5. And be it further enacted, That no officer, director, or committee charged with the duty of investing the deposits, shall borrow any portion thereof, or use the same, except in payment of the expenses of the corporation; and if any officer, director, agent, or other person connected with said bank, and interested with the funds or deposits thereof, shall embezzle or fraudulently convert the same to his own use, he shall be deemed guilty of larceny, and shall, on conviction thereof, by any court competent to try the offence, be imprisoned in the penitentiary not less than one, nor more than ten, years. SEC. 6. And be it further enacted, That the subordinate officers and ry of subordinate agents of said corporation shall respectively give such security for their fidelity and good conduct as the board of managers may from time to time require, and said board shall fix the salaries of such officers and agents. Trustees and managers. SEC. 7. And be it further enacted, That the persons named as corpoOrganization. rators in the first section of this act shall be authorized to meet and organize said bank by the election of one of their number as president, and one as vice-president, and thereupon shall proceed to elect such persons as they shall select, not herein named as corporators, to be added to their board of managers, so that the whole number of trustees, or managers, including the president and vice-president, shall not exceed nine persons. SEC. 8. And be it further enacted, That this corporation shall make Annual report; an annual report to congress of their funds and investments. Said returns shall specify the following particulars, namely: The number of depositors; total amount of deposits; amount invested in bank stock and deposited in bank on interest; amount secured by bank stock; amount invested in public funds; loans on security of public funds; loans on mortgage of real estate; loans on personal securities; amount of cash on hand; total dividends of the year; annual expenses of the institution; all of which shall be certified and sworn to by the treasurer; and five or more of the managers shall also certify and make oath that the said return is correct according to their best knowledge and belief. to be sworn to. Books of corpo SEC. 9. And be it further enacted, That the books of said corporation ration to be open, shall, at all times during their hours of business, be open for inspection and examination to the comptroller of the currency or depositors. &c. SEC. 10. And be it further enacted, That said corporation may make By-laws; seal; by-laws for the more orderly management of their business, not repugdeeds, &c. nant to law; may have a common seal, which they may change at pleasure; that all deeds, grants, covenants, and agreements, made by their treasurer, or any other person by their authority, shall be good and valid; and said corporation shall have power to sue and may be sued, defend, and be held to answer by the name aforesaid. When act to take effect. March 8, 1864. SEC. 11. And be it further enacted, This act shall take effect and be in force from and after its passage. APPROVED, March 8, 1864. CHAP. XXII. — An Act to enable Guardians and Committees of Lunatics, appointed in the several States, to act within the District of Columbia. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That it shall be lawful for any office was closed, one thousand six hundred and sixty-eight dollars and forty-eight cents. For compensation of the surveyor-general of Arizona, and the clerks in his office, four thousand two hundred and fifty dollars. To supply deficiencies in the Department of Agriculture for the current year, as follows: For the purchase of sorghum seed, two thousand dollars. For rebuilding shop in the propagating garden, eight hundred dollars. For carpets, furniture, and cans for fruit, three hundred and fifty dollars. For fuel, three hundred dollars. War Department. For supplying a deficiency in the appropriations for the payment of the clerks, messengers, copyists, and laborers in the office of the quartermaster-general, one hundred and fifty-six thousand six hundred and fifty-one dollars and sixty-six cents. For salary of an additional assistant secretary of war, fifteen hundred dollars. To supply a deficiency in the appropriation for the purchase and manufacture of arms for volunteers and regulars, ordnance and ordnance stores, seven millions seven hundred thousand dollars. To supply a deficiency in the appropriation for the manufacture of arms at the national armory, seven hundred thousand dollars. To supply a deficiency in the appropriation for the surgeon-general's Surgeon-gendepartment, to wit: For medical instruments and dressings, one million three hundred thousand dollars. For hospital stores, bedding, etc., one million two hundred thousand dollars. For hospital furniture and field equipments, three hundred thousand dollars. For books, stationery, and printing, thirty-six thousand dollars. For citizen-nurses, thirty-eight thousand dollars. For sick soldiers in private hospitals, seventeen thousand dollars. For hire of clerks and laborers in purveying depots, twenty-five thousand dollars. For contingent expenses of the medical department, five thousand dollars. For medicines and medical attendance for negro refugees, commonly called "contrabands," thirty-three thousand dollars. For washing and washing-machines for hospitals, where matrons cannot be employed, one thousand dollars. To supply a deficiency in the appropriation for the subsistence of the army, to wit: For volunteers and drafted men, five millions eight hundred and twentyfour thousand dollars. For employees, six hundred [and] forty thousand six hundred and forty dollars. For women, two hundred [and] eighteen thousand and four hundred dollars. To supply a deficiency in the appropriation for the engineer depart ment : For contingencies of fortifications, including field-works, five hundred thousand dollars. eral's depart ment. Instruments and dressings. Hospital stores, &c. Books, &c. Artificial limbs. Citizen-physi cians. Contrabands. Subsistence department. Engineer department. Fortifications. March 11, 1864. CHAP. XXVII. — An Act to establish a uniform System of Ambulances in the Armies of the United States. Ambulances, who to have direction, &c., of. Officers and men of the ambulance corps. To be examined. Two-horse ambulances to be furnished each army corps. Distribution. Horse and mule litters. Captain, authority and duties of. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the medical director, or chief medical officer, of each army corps shall, under the control of the medical director of the army to which such army corps belongs, have the direction and supervision of all ambulances, medicine, and other wagons, horses, mules, harness, and other fixtures appertaining thereto, and of all officers and men who may be detailed or employed to assist him in the management thereof, in the army corps in which he may be serving. SEC. 2. And be it further enacted, That the commanding officer of each army corps shall detail officers and enlisted men for service in the ambu lance corps of such army corps, upon the following basis, viz: one cap tain, who shall be commandant of said ambulance corps; one first lieutenant for each division in such army corps; one second lieutenant for each brigade in such army corps; one sergeant for each regiment in such army corps; three privates for each ambulance, and one private for each wagon; and the officers and non-commissioned officers of the ambulance corps shall be mounted: Provided, That the officers, non-commissioned officers, and privates so detailed for each army corps shall be examined by a board of medical officers of such army corps as to their fitness for such duty; and that such as are found to be not qualified shall be rejected, and others detailed in their stead. SEC. 3. And be it further enacted, That there shall be allowed and furnished to each army corps two-horse ambulances, upon the following basis, to wit: three to each regiment of infantry of five hundred men or more; two to each regiment of infantry of more than two hundred and less than five hundred men or more; and one to each regiment of infantry of less than two hundred men; two to each regiment of cavalry of five hundred men or more; and one to each regiment of cavalry of less than five hundred men; one to each battery of artillery, to which battery of artillery it shall be permanently attached; to the head-quarters of each army corps two such ambulances; and to each division train of ambulances two army wagons; and ambulances shall be allowed and furnished to division brigades and commands not attached to any army corps, upon the same basis; and each ambulance shall be provided with such number of stretchers and other appliances as shall be prescribed by the surgeon-general: Provided, That the ambulances and wagons herein mentioned shall be furnished, so far as practicable, from the ambulances and wagons now in the service. SEC. 4. And be it further enacted, That horse- and mule-litters may be adopted or authorized by the Secretary of War, in lieu of ambulances, when judged necessary, under such rules and regulations as may be prescribed by the medical director of each army corps. SEC. 5. And be it further enacted, That the captain shall be the commander of all the ambulances, medicine, and other wagons in the corps, under the immediate direction of the medical director, or chief medical officer of the army corps to which the ambulance corps belongs. He shall pay special attention to the condition of the ambulances, wagons, horses, mules, harness, and other fixtures appertaining thereto, and see that they are at all times in readiness for service; that the officers and men of the ambulance corps are properly instructed in their duties, and officers and men. that their duties are performed, and that the regulations which may be Condition of ambulances. Instruction of Drill. prescribed by the Secretary of War, or the surgeon-general, for the government of the ambulance corps are strictly observed by those under his command. It shall be his duty to institute a drill in his corps, instructing his men in the most easy and expeditious manner of moving the sick and wounded, and to require in all cases that the sick and wounded shall be treated with gentleness and care, and that the ambulances and wagons are |