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Rosecrans, and, throngh him, to the officers and No. 34.-Joint Resolution respecting the Compenmen under his command, for their distinguished sation of the Judges, and so forth, under the Treaty gallantry and good conduct at the battle of Mur- with Great Britain, and other Persons employed in freesborough, Tennessee, where they achieved a the Suppression of the African Slave Trade. (3 signal victory for our arms. The President of the March, 1863.) United States is requested to cause the foregoing resolution to be communicated to Major-General in Coin of Postages due on unpaid Mail Matter

No. 35.-A Resolution authorizing the Collection Rogecrans, in such terms as he may deem best calculated to give effect thereto. (3 March, 1863.) from Foreign Corintries. (3 March, 1863.) No. 20.- Joint Resolution in relation to Telegraph

No. 36.- A Resolution to grant the use of a porCompanies in the District of Columbia. Any law. tion of Judiciary or Armory Square for a Home fully organized telegraph company is permitted for Destitute Newsboys in Washington. (3 March, to use the roads and streets

of the District of 1863.) Columbia in the extension of its line, the route No. 37.-Joint Resolution to compensate the Crew to be approved by the Secretary of the Interior of the United States Steamer Monitor for Clothing and the Commissioner of Public Buildings. (3 and other Property lost in the Public Service. (3 March, 1863.)

March, 1863.) No. 31.-A Resolution to enable the Secretary of the Treasury to obtain the Tille to certain Property rised to the People of the United States by Captain

No. 38.-A Resolution in relation to Property de in the City of Denrer, Colorado Territory, for the purposes of the Branch Mint located in said place. is authorized to ascertain and make report of the

Uriah P. Lery, deceased. The Attorney-General (3 March, 1863.)

facts concerning the following devise and bequest No. 32.- Joint Resolution authorizing the Secre in the will of Captain Uriah P. Levy, late a Captary of the Nary to adjust the equitable claims of tain of the United States Navy, who died in the Contractors for Naral Supplies, and regulating Con-city of New York March 22, 1862, viz. :-"I give, tracts with the Nary Department. The Secretary devise, and bequeath my farm and estate of Montiof the Navy is authorized to settle certain claims cello, in Virginia, formerly belonging to President relating to naval supplies furnished prior to June Thomas Jefferson, together with alĩ the rest and 30, 1863. Claims must be presented within six residue of my estate, real and personal or mixed, months from 3 March, 1863. In contracting for not hereby disposed of, wherever or however situbaral sapplies, the chief of any Naval Bureau may ated, to the People of the United States, or such reject the offer of any person who, as principal or persons as Congress shall appoint to receive it, sarety, has been a defaulter in any previous con- and especially all my real estate in the city of tract. But one bid shall be made by one person, New York, in trust for the sole and only purpose and bids must be made by manufacturers or regu- of establishing and maintaining at said farm of lar dealers. Bidders may be present at the open- Monticello, in Virgivia, an agricultural school

, ing of bids. (3 March, 1863.)"

for the purpose of educating as practical farmers No. 33.- Joint Resolution authorizing the Secre- children of the warrant office[rs) of the United lary of the Treasury to issue American Registers States Navy wbose fathers are dead." (3 March, to certain Vessels named therein. (3 March, 1863.) ' 1863.)


SUMMARY STATEMENT OF APPROPRIATIONS MADE IN THE FOREGOING Laws. For legislative, executive, judicial, and miscellaneous.

$12,393,445 10 deficiencies for the legislative, executive, &c...

1,195,752 30 army for the year ending June 30, 1864....

729,861,898 80 komy for the year ending June 30, 1863.

108,730,245 20 fortifications......

6,900,000 00 Daval service.....

89,848,205 01 Post Office Department...

12,930,000 00 diplomatic and consular.

1,260,544 34 Invalid and other pensions..

7,685,300 00 Indian Department...

2,131,685 67 Military Academy.....

183,394 00 $973,120,470 42


Besides the foregoing pablic laws and joint re Nearly all of these private acts, &c., appropriate solutions, there were passed, at the same session, money specifically as to the objects of the approtwenty-nine private acts and seventeen private priations, but in most cases indefinitely as to the joint resolutions, for the "relief” of persons i sums granted. It is therefore impossible to stato and parties having claims against the United the aggregate of appropriations made. States, or having disputed accounts to be settled.

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INTERNAL REVENUE OR EXCISE, AND DIRECT TAX LAWS. Prior to the year 1861, the present generation Aggregate revenue of the United States from of Americans were unaccustomed to any other 1789 to 1861, from the following sources :modes of raising moneys for the support of the From Duties on Imports................ $1,575,152,579 Government of the United States, than by duties

Sales of Public Lands........ 175,817,960 on foreign goods imported, and by the sale of the

Internal and Direct Taxes..... 34,995,340 public lands. Other means, however, had been used during the earlier periods of our national The excise and direct taxes, now in process of career. Under the power granted in section 8 of levy and collection, are authorized by the followArticle I. of the Constitution, Congress had many ing acts and parts of acts of Congress. times exercised the power “ to lay and collect To provide increased revenue, &c... Aug. 5, 1861. taxes, duties, imposts, and excises, to pay the

For the collection of direct taxes in debts and provide for the common defence and

insurrectionary districts, &C........ June 7, 1862. general welfare of the United States,” by impos. To provide internal revenue, &c..... July 1, 1862. ing direct taxes and internal or excise duties increasing temporarily the duties similar to those in operation at this time. On

on imports, &c. (sections 24,325)... July 14, 1862. these subjects no less than seventy-five acts were

To impose additional duties on supassed, extending from 3d of March, 1791, to 230 of December, 1817, when excise or internal duties Joint resolution amending act of

July 16, 1882. were abolished. The whole amount realized to

July 1........

July 17, 1862 the Treasury by the operation of those laws was

To amend the act to provide inter$34,995,340.The highest amount collected in any one year was in 1816, when it reached $9,378,344. To amend the act for the collection

nal revenue, &c...

Dec. 25, 1862. Great difficulty attended the collections, and some

of direct taxes in insurrectionary of the taxes and duties did not reach the Treasury

districts, &c.....

Feb. 6, 1863 until 1836. The people of the Un States were

To provide ways and means, &c. comparatively poor in those days. It may serve

(section 7)....

Mar. 3, 1863. to indicate our advance in wealth and in tax-pay. To amend the act to provide intering power to state in this place that there was

nal revenue, &c.......

Mar. 3, 1863. collected during about six months of active operations of the present laws, an amount exceeding In addition to the foregoing authorizations, by fifty per cent. the aggregate collections from there should be added the “notice of the Secretary similar sources during our whole previous history. of the Treasury, postponing the operation of the The receipts from internal revenue in the year law,” dated July 23, 1862, and the proclamation 1863, to September 30, were $53,625,678 46. of the President declaring certain States and parts

The following will serve to show the relative of States to be in rebellion, dated July 1, 1862. productiveness of the several sources of revenue The essential parts of the latest amendments to prior to the passage of the laws of 1861-2-3. the laws are in the following summary.

gars, &c.....

EXCISE, STAMP, AND INCOME TAX LAWS. AN ALPHABETICAL SUMMARY, INCLUDING THE LATEST AMENDMENTS AND SOME OFFICIAL DECISIONS. Absent persons to present list to assessor within Agents, Insurance, any person acting as agent of

ten days after notice is given or sent by any fire, marine, life, mutual, or other inmail; failing to do this, the assessor is au- surance company, considered an insurance thorized to enter the premises and make a agent. Cost of license, $10. If his receipts list, adding 50 per cent. to the amount of aro less than $600 no license required. items, and the person assessed forfeits, be- The word "agent” is construed to mean either sides, $100 as a fine.

an exclusive agent of a manufacturer, or any Administrators to pay tax in district where de- person or firm selling goods on commission, ceased resided.

designated by a manufacturer as his agent. Advertisements inserted in newspapers, maga- Agreements, for each sheet or piece of paper on

zines, reviews, or any other publication, on which written, stamp duty............ 5 cents. gross receipts for.....

3 per ct.

for the hire, use, or rent of any land, tenein newspapers denied the use of the nails, ment, or portion thereof, if for a period of

10 per ct. time not exceeding three years, stamp duty, all receipts for, to the amount of $1000,

50 cents. exempt. if for a period of time exceeding three years, in papers whose circulation does not exceed stamp duty

$1 2000 copies......

..exempt. Alcohol made from whiskey distilled prior to SepAgents to purchase or sell goods, cost of license, $50 tember 1, 1862..


per ct. to seek wholesale orders for goods, cost of the sale of, except by apothecaries, requires license...


license. for ship-owners, cost of license

$50 *Ale, per barrel of thirty-one gallons, fractional Real Estate, cost of license....


parts of a barrel to pay proportionately, Claim, cost of license.... $10

60 cents. Patent, cost of license...

$10 | Alterativos, on each package of, the retail price

* This rate of duty limited to April 1, 1864.

or value of which does not exceed 25 cents, over and above one dollar, an additional
stamp duty..........

.... 1 cent.
stamp duty of.........

2 cents. Alteratives, on each package of, the retail price or Assessments erroneously made may be corrected

value of which exceeds 25 cents and does (if the tax has not been paid) by the as

not exceed 50 cents, stamp duty.... 2 cents. sessor certifying to the collector the fact on each package of, the retail price or value of such erroneous assessment. of which exceeds 50 cents and does not ex- Assessors for each district

ceed 75 cents, stamp duty............. 3 cents. appointed by President, with advice and conon each package of, the retail price or value sent of Senate.

of which exceeds 75 cents and does not ex- may subdivide their districts and appoint ceed one dollar....

...... 4 cents. assistants.
on each package of, the retail price or value to take an oath.

of which exceeds one dollar, for each and certificate of, to be delivered to collector.
every 50 cents, or fractional part thereof, penalty for not taking oath, $100.
over and above one dollar, an additional authorized to administer oaths or affirmations

stamp duty of............ ........ 2 cents. in all cases relating to their duties, but Animal oils, per gallon.......

2 cents.

shall make no charge therefor. Anodynes, on each package of, the retail price or assessments to be made before 1st of October,

value of which does not exceed 25 cents, 1862, and on or before first Monday in May stamp duty....

1 cent.

in each year thereafter. on each package of, the retail price or value taxable persons and property to be found out

of which exceeds 25 cents and does not ex- by all lawful ways and means.

ceed 50 cents, stamp duty ........ 2 cents. duty of, when any person fails to make out a on each package of, the retail price or value list of his or her taxable property. The as

of which exceeds 50 cents and does not ex- sessor shall make out a list for such person,

ceed 75 cents, stamp duty.............. 3 cents. which, being read, consented to and signed on each package of, the retail price or value by such person, shall be received as his or

of which exceeds 75 cents and does not ex- her list.
ceed one dollar......

.... 4 cents. penalty on persons making fraudulent lists, on each package of, the retail price or value $500, and costs of prosecution. of which exceeds one dollar, for each and duty, in case of fraudulent lists or under

every 50 cents, or fractional part thereof, valuation, to make out a list without appeal. rever and above one dollar, an additional duty, when persons notified fail or neglect to stamp duty of.......

2 cents. make out lists, to notify them to do 80 Apothecaries' license not required for liquors used within ten days. See ABSENT PERSONS.

in prescriptions, nor for selling alcohol. duty, in case of non-residents, to make a Apothecaries, when a license as wholesale or re- list.

tail dealer has not been taken out, and duty relative to lists of property owned in where the annual gross receipts on sales ex- other districts, to allow owners to forward

ceed one thousand dollars, for license... $10 list through the assessor of their own digwhose gross annual sales are less than one trict, and, if correct, approve and return; thousand dollars, require no license.

if not, to correct it and return, when the Appeal not allowed in cases of fraudulent lists or assessor of the district where the parties reunder-valuation.

side shall make assessment of it. notice of time and place for hearing to be given two general lists to be made of persons liable by assessor.

to pay tax, and amount. made before assessor, and question at issue lists to be sent to the principal assessor within stated.

thirty days. to be in writing; hearing of, to be summary to advertise when list may be examined. and brief.

to keep lists open fifteen days. Appraisements of value or damage, on each, a to advertise time and place of hearing appeals. stamp duty of.........

5 cents. to submit lists to the inspection of all persons. Architects and Civil Engineers, cost of license, 810 to determine appeals in a summary way.

Every person whose business it is to plan to re-examine and equalize valuations. or superintend the construction of buildings, to give notice of an increase of valuation. ships, roads, bridges, canals, or railroads, shall to make lists of persons liable to taxation, be regarded as an architect or civil engineer. and amount payable. A practical carpenter who labors on a build- to make separate lists of non-residente. ing is excepted.

to send lists to collectors--penalty for neglect, Aromatic Snuff, on each package of, the retail $500, and compensation.

price or valne of which does not exceed 25 penalty may be remitted by commissioner. cents, a stamp duty of......

1 cent. compensation of assessors, $1500 a year, and, on each package of, the retail price or value where the receipts of a collection district of which exceeds 25 cents and does not ex- exceed $200,000, of one per cent. on the

ceed 50 cents, a stamp duty of........ 2 cents, excess over $200,000 up to $400,000; whero on each package of, the retail price or value they exceed $100,000, of one per cent. on

of which exceeds 50 cents and does not ex- the excess over $400,000 up to $800,000; over

ceed 75 cents, a stamp duty of....... 3 cents. $800,000, lo of one per cent. on such excess; on each package of, the retail price or value but no assessor shall receive more than

of which exceeds 75 cents and does not ex- $3000.
ceed one dollar........

4 cents. shall be allowed office-rent actunlly paid, not on each package of, the retail price or value exceeding $500 a year.

of which exceeds one dollar, for each and allowed such clerks as Commissioner of Inevery 50 cents, or fractional part thereof, ternal Revenue shall deem necessary.

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Assessors allowed reasonable charges for postage, | Auction sales of goods, merchandiso, articles, and stationery, and blank books.

stocks, on gross amount of sales, tb of ono in California, Oregon, and the Territories, per cent. may be allowed such additional compen- Awnings, sails, tents, shades, and bags, tax on, sation as the Secretary of the Treasury

3 per cent. may deem just and equitable; and their ac- when materials are imported, or have paid a counts for services may be audited and paid duty......

exempt. by the Assistant Treasurer at San Francisco. corruptly approving accounts shall have the Bags, tax on (see AWNINGS)............. 3 per cent. amount deducted from their pay,

Band Iron. See IRON. may be allowed additional compensation, Banks, on all dividends........... 3 per cent.

where more than one Congressional district to make semi-annual statement.
is included.

authorized to deduct the amount of tax from to receive abstract of books of distillers and the dividend. brewers monthly, if desired.

declaring dividends less than once in six right to examine said books.

months, to render statement, under oath, when persons apply for a license, to ascertain on January 1 and July 1, of each year, of

the facts, and issue the license for one year, profits of preceding six months. Tax on in accordance with the provisions of the law. said profits

.....3 per cent. to receive lists from manufacturers.

tax on circulation. All banks, associations, how to assess knitting-thread.

corporations, or individuals, issuing notes to assess duties where goods have been sold or bills for circulation as currency, subject

without compliance with the law, and to to a duty of one per cent. each half year from add fines, penalties, and forfeitures, as in April 1, 1863, upon the average amount of other cases.

circulation of notes or bills us currency is. to estimate gas.

sued beyond the amount hereinafter named, to receive monthly report of auctioneers.

that is to say; banks, associations, corporabutchers.

tions, or individuals having a capital of railroad companies. not over $100,000, 90 per cent. thereof; over steamboat captains. $100,000 and not over $200,000, 80 per cent. ferry-boat owners. thereof; over $200,000 and not over $300,000, bridge-keepers.

70 per cent. thereof; over $300,000 and not to receive list of advertisements from pub- over $500,000, 60 per cent. thereof; over lishers.

$500,000 and not over $1,000,000, 60 per to make return of neglect to report income.

cent. thereof; over $1,000,000 and not over Assessors, assistant, appointed by the assessors.

$1,500,000, 40 per cent. thereof; over $1,to take an oath or affirmation.

500,000 and not over $2,000,000, 30 per cent. duties commence on the 1st of October, 1862, thereof; over $2,000,000, 25 per cent. thereof. and first Monday in May thereafter.

In the case of banks with branches, tho may perform duty of assessors.

duty shall be imposed upon the circulation authorized to administer oaths or affirmations of the notes of such branches severally, and in the line of their duties.

not upon the aggregato circulation of all; to make out accounts for pay, &c., monthly, and the amount of capital of each branch

which shall be submitted to the assessor, and, shall be considered to be the amount al

if approved, shall be paid by the collector. lotted to or used by such branch; and all to notify absent persons.

such banks, associations, corporations, and duty when persons notified fail to make out individuals shall also be subject to and pay lists.

a duty of one-half of one per cent. each penalty for noglect to send lists to assessors, half year, from and after April 1, 1863, upon $200 fine and costs, and loss of situation.

the average amount of notes or bills not to send lists to districts where persons reside. otherwise herein taxed and outstanding as compensation of, $3 per day, and $1 for each currency during the six months next pre100 names.

ceding the return hereinafter provided for; allowed necessary and reasonable charges for and the rates of tax or duty imposed on tho

postage actually paid for official letters, &c. circulation of associations which may be Associations to make lists of their taxable pro- organized under the act "to provide a naperty.

tional currency" shall be the same as that Attorney, no licenso required, as such, in conse- hereby imposed on the circulation and de

quence of being employed to purchase, rent, posits of all banks, associations, corporaor sell real estate, or collect rents thereon tions, or individuals, but shall be assessed in the ordinary course of business. See

and collected as required by said act; all LAWYER.

banks, associations, or corporations, and inAuctioneers, for license..........


dividuals, issuing or reissuing notes or bills not to sell at private sale.

for circulation as currency after April 1, may sell for a licensed trader.

1863, in sums representing any fractional all persons whose occupation it is to offer part of a dollar, shall be subject to and pay

property for sale to the highest or best bid- a duty of 5 per cent. cach half year thereder, considered as.

after upon the amount of such fractional to make monthly returns to the assessors, notes or bills so issued. and penalty for neglect.

tax on deposits. All banks, associations, corlicense confined to the collection district.

porations, and individuals receiving deposits may sell the goods of a licensed dealer at the of money subject to payment on check or

deater's store; but not the goods of an un- draft, except saving institutions, shall be licensed dealer if subject to license.

subject to a duty of one-eighth of one per cent. each half year, from and after April | Bills of Lading for any goods, m andise, or 1, 1863, upon the average amount of such effects, to be exported from a port or place deposits beyond the average amount of in the United States to any foreign port or their circulating notes or bills lawfully place, excepting the ports of British North issued and outstanding as currency.

America, a stamp duty of............ 10 cents. Banks to return list under oath within thirty days Bill of sale of a vessel, or any part thereof, when

after October 1, 1863, and every six months consideration does not exceed $500, 25 cents. thereafter, giving account of duties accrued exceeding $500 and less than $1000... 50 cents. or which should

accrue on the full amount exceeding $1000, for every additional $1000, or of the fractional note circulation and on the

fraction thereof.

50 cents. average amount of all other circulation, and Bitters. See PREPARATIONS. of all such deposits, for the six months next Boards are not to be considered as a manufacture. preceding.

Bolts, tax on, per top.... it default is made in delivery of list or the Bonds, auction sales of, on gross amount of sales.. payment of duties for thirty days, the

it of 1 per ct. penalty is.....

$500 any personal bond for the payment of money, Bankers.

Every person who keeps a place of busi- or as security for the payment of any definess where credits are opened in favor of nite or certain sum of money, is taxed for any person, firm, or corporation, by the de- every $200, or fraction thereof..... 10 cents. posit or collection of money or currency, Bone, manufactures of, wholly or in part, if not and the same, or any part thereof, shall be otherwise specified, ad valorem......3 per ct. paid or remitted upon the draft, check, or Bonnets, trimmers of, not regarded as manufacorder of such creditor, but not including

turers. incorporated banks, or other banks legally Boot and shoe makers, custom work, over $1000... authorized to issue notes as circulation,

1 per cent. for license $100 under $1000.

exempt. Barges, boats, or vessels, persons who sell com- Books are not to be regarded as a manufacture.

modities from, may be assessed as dealers Bottles, containing medicines of which the maker and must take out license.

clainis to have some secret formula or exBarks, hereafter built, to pay a tax of 2 per cent.

clusive right for preparing the same, the Bar Iron. See IROX,

retail price or value of which, contents inBarytes, sulphate of, per 100 pounds...... 10 cents. cluded, does not exceed 25 cents, a stamp * Beer, per barrel of 31 gallons, fractional parts of duty of......

1 cent. a barrel to pay proportionately.... 60 cents. containing medicines, &c., the retail price or Band Leather, per pound.....

... 1 cent.

value of which, contents included, exceeds Benzine, or Benzole, per gallon............. 10 cents. 25 cents and does not exceed 50 cents, & Bicarbonate of soda, per pound

............... 5 mls.
stamp duty of.........

2 cents. Billiard Tables for private use...

$10 containing medicines, &c., the retail price or for public use, each table, for license (to be value of which, contents included, exceeds paid annually)........


60 cents but does not exceed 75cts., 3 cents. Bills of Exchange (Inland) for the payment of containing medicines, &c., the value of which,

any sum of money exceeding $20, otherwise contents included, shall exceed 75 cents and than at sight or on demand, are taxed as shall not exceed one dollar............ 4 cents. follows for every sum of $200, or fractional containing medicines, &c., the value of which, part thereof

contents included, exceeds one dollar, for if payable on demand, or at any time not ex- each and every 60 cents, or fractional part ceeding 33 days.......

.... 1 cent.

thereof, over and above one dollar, an addiexceeding 33 but not 63 days.............. 2 “

tional stamp duty of .........

2 cents. exceeding 63 but not 93 days........... 3 " Bowling Alleys, for each alley, duty for license, $5 exceeding 93 days but not 4 months... 4 Boxes, containing medicines, &c., same as BOTTLES. exceeding 4 months but not 6 months.. 6 “ Brass, manufactures of, if not otherwise specified, exceeding 6 months....... 10

3 per ct. Bills of Exchange (Foreign), or letters of credit Breweries and Distilleries may be inspected by the

drawn in but payable out of the United collector in the daytime. States, if drawn singly, or otherwise than penalty for refusal to admit him, $600 fine. in sets of three or more, according to the Brewers, every person who manufactures fercustom of merchants and bankers, same as mented liquors of any name or description inland bills.

for sale, from malt, wholly or in part, who if drawn in sets of three or more, for every

manufactures less than 500 bbls. per year, bill of each set, where the sum made pay

for license...

$25 able shall not exceed $150, or the equivalent who manufactures 500 bbls. and upward, per thereof in any foreign currency..... 3 cents. year, for license...

$50 above $150 and not above $250,5

to pay duty on ale, beer, lager beer, and
600, 10

“ 1,000, 15

to keep a record of quantity of fermented
+ 1,000
1,000, 20

liquors made and sold.
2,250, 30

record open to inspection.
* 2.220
* 3,500, 60

render monthly accounts to the collector. 6,000, 70

verified by oath. 7,500 $1 00

pay duties. for every $2500, or part thereof, in excess removal for storage, to be authorized on speof $7500..

80 cents.

cification, by collector's endorsement, and

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6 1,200

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3,000 * 5,000

• This rate of duty limited to April 1, 1864

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