household furniture, with the number and description of watches, lected under for which a duty shall have been paid. this act, $ 18. That the forms of lists and notifications required by this The treasury act, shall be prescribed by the treasury department. department to prescribe the 19. That if any person shall forcibly obstruct or hinder any forms of lists. officer in the execution of this act, or of any of the powers or 200 dollars forauthorities hereby vested in him, the person so offending shall forture for ob forfeit and pay the sum of two hundred dollars. structing an officer, &c. sessors, for ne § 20. That any assistant assessor who shall wilfully neglect or Assistant asfail to perform any of the duties herein required to be performed, glect, or failure shall, for every such neglect or failure, forfeit and pay a sum not in duty, forfeit not exceeding exceeding one hundred dollars: and any principal assessor or 100 dollars, collector who shall wilfully fail or neglect to perform any of the and principal duties herein required to be performed by him, shall, for every collectors not such neglect or failure, forfeit and pay a sum not exceeding five exceeding 500 hundred dollars. assessors or dollars. tion of assess $21. That, for performing the duties herein required, there Compensashall be annually allowed and paid, to each principal assessor, ors and collecat the rate of two dollars and fifty cents for every thousand per- tors. sons in his collection district, according to the previous census; to each collector, in districts in which the direct tax is not laid, there shall be annually allowed and paid, at the same rate; and to each assistant assessor, where the lists aforesaid shall be taken, there shall be allowed and paid, for taking the same, at the rate of five dollars for every hundred lists delivered to the principal assessor, each of which lists shall contain the several objects herein taxed; besides which there shall be allowed and paid to each principal assessor or collector, for collection districts in which lists as aforesaid, under a general assessment therein, shall not be made by the assistant assessors, five dollars for every thousand persons in his collection district, according to the previous census, for delivering the notices required to be left in the year one thousand eight hundred and fifteen, at each inhabited house: Provided, That no additional allowance shall be made to additional althe said officers for any contingent expenses, other than for ad- lowance, except for adververtising, printing, and paper, that may be incurred by them in tising, printthe discharge of the duties hereby required to be performed; for ing, &c. the payment of which allowances, as well as those hereinafter annually ap authorized, seventy thousand dollars, to be paid out of any mo- propriated, neys in the treasury, not otherwise appropriated, are hereby annually appropriated. Proviso; no 70,000 dollars &c. § 22. That, in cases where persons cannot be found to serve In cases where persons as principal or assistant assessors for the foregoing compensation, where per the president of the United States is hereby empowered to make found to serve, the president an additional allowance: Provided, That the whole sum so allowed shall not, in any one year, exceed ten thousand dollars. may, &c. ing further of internal du 23. That the several provisions of "An act making further The act makprovision for the collection of internal duties, and for the appoint-provision for ment and compensation of assessors," passed the second of Au- the collection gust, one thousand eight hundred and thirteen, shall and are ties, &c. to aphereby declared to apply in full force to the duties laid by, and ply to the du to be collected under, this act, the same as if such duties and this act. act were recognised therein; which said duties shall be collect ties laid by this ties, and pros recovery of them. recovered, in the United States, &c. by bill, plaint, &c. A moiety of fines, &c. to ed by the same collectors, in the same manner, for the same commissions, and under the same directions, as are thereby established in relation to the other internal duties; and all the obligations, duties, and penalties, thereby imposed upon collectors, are hereby imposed upon the collectors of the duties laid by this act. Collectors to 24. That it shall be the duty of the collectors aforesaid, in collect the du- their respective districts, and they are hereby authorized, to colecute for the lect the duties imposed by this act, and to prosecute for the recovery of the same, and for the recovery of any sum or sums Fines, penal- which may be forfeited by virtue of this act. And all fines, penties, &c. to be alties, and forfeitures, which shall be incurred by force of this the name of act, shall and may be sued for and recovered in the name of the United States, or of the collector within whose district any such fine, penalty, or forfeiture, shall have been incurred, by bill, plaint, or information, one moiety thereof to the use of the United States, and the other moiety thereof to the use of the person who, if a collector, shall first discover, if other than a collector, shall first inform, of the cause, matter, or thing, whereby any such fine, penalty, or forfeiture, shall have been incurred; and where the cause of action or complaint shall arise or accrue more than fifty miles distant from the nearest place by law than 50 miles established for the holding of a district court, within the district blished place in which the same shall arise or accrue, such suit and recovery for holding a may be had before any court of the state, holden within the said district, having jurisdiction in like cases. the informer, &c. Where the cause of action accrues more from the esta-: district court, &c. act pledged for the public debt, &c. The duties im- § 25. That, towards establishing an adequate revenue to proposed by this vide for the payment of the expenses of government; for the the payment of punctual payment of the public debt, principal and interest, contracted and to be contracted, according to the terms of the contracts, respectively; and for creating an adequate sinking fund, gradually to reduce, and eventually to extinguish, the public debt, contracted and to be contracted; the duties laid and imposed by this act shall continue to be laid, levied, and collected, during the present war between the United States and Great The faith of Britain, and until the purposes aforesaid shall be completely acStates pledg- complished. And, for the effectual application of the revenue to ed for the ef be raised by and from the said duties to the purposes aforesaid, fectual application of the in due form of law, the faith of the United States is hereby pledged: Provided always, That whenever congress shall deem Proviso; other it expedient to alter, reduce, or change, the said duties, or either of them, it shall be lawful so to do, upon providing and substituting, by law, at the same time, and for the same purposes, other duties, which shall be equally productive with the duties so altered, reduced, or changed. [Approved, January 18, 1815.] the United revenue. duties may be substituted, &c. Obsolete. CHAP, 177. An act supplementary to the act, entitled "An act providing for the indemnifiVol. ii. p. 1405. cation of certain claimants of public lands in the Mississippi territory." The president, &c. to appoint § 1. Be it enacted, &c. That, the president of the United States be, and he is hereby, authorized, by and with the advice and consent of the senate, to appoint three fit and disinterested persons, missioners,un- to be and act as commissioners, by virtue of an act, entitled “An three persons to act as a board of com mentioned, in state, &c. board to act as act providing for the indemnification of certain claimants of pub- der the act lic lands in the Mississippi territory," in the place of the secreta- place of the ry of state, the secretary of the treasury, and the attorney gene- secretary of ral of the United States, for the time being; and the said persons are hereby constituted and appointed a board of commissioners, Any two of the any two of whom may act as a quorum, as in and by the act afore- a quorum. said is provided. Which board is hereby declared to be intend- Object of the ed to effect the same purposes and services as the said original board, &c. board; and is, in every respect, substituted for the same; and is hereby authorized to execute all the powers granted to, and directed to perform all the duties enjoined upon, the said original board of commissioners, according to the intent and provisions of the act aforesaid. sioners to to $2. That the commissioners to be appointed in pursuance of The commisthis act, shall meet at some suitable place within the district of meet at a Columbia, on the fourth Monday of January current, or as soon the district of place within thereafter as may be, to enter on the duties assigned them. And Columbia, and that they shall proceed therein, as expeditiously as may be, and proced certify and refrom time to time shall certify and report to the president of the port, &c. United States, as to the sufficiency of the releases that shall have been made, and the claims they shall have finally adjudged and allowed, agreeably to the third section of the act to which this act is supplementary. Each commis 3. That each of the said commissioners, before they pro- sioner to take ceed to execute their duties as such, shall take the following an oath. oath, or affirmation, to wit: "I, A B, do solemnly swear (or af- Form of the firm) that I am not interested in the event of any decision that oath. may be made by this board of commissioners, and that I will faithfully and impartially discharge and perform all the duties incumbent on me as a member thereof: and will adjudge and determine all the matters, claims, and controversies, subject to the adjudication and determination of this board, according to the best of my abilities, agreeably to the laws of the United States, and the principles of justice and equity." The board may appoint a 4. That the said board of commissioners shall have power and authority to appoint a secretary, whose duty it shall be to secretary: his receive, file, and preserve, the papers, documents, and claims, duty, &c. that may be presented to, and received by, said board of commissioners, and to enter and record all the orders, proceedings, judgments, and determinations, of said board of commissioners. And one of said commissioners shall administer an oath to such An oath to be secretary, for the faithful discharge of his duty. And there shall administered to the secretabe allowed and paid, out of the treasury of the United States, ry. to each of the said commissioners, as well as to the secretary by each commisthem to be appointed, as a compensation for their respective sioner and the services under this act, and in full for the same, the sum of fif- secretary. teen hundred dollars. 1,500 dolls. to allowed to de of the secreta 5. That further time be, and hereby is, allowed to deposite Further time in the office of the secretary of state, releases to the United posite releas States, of claims under the act, or pretended act, of the state of es in the office Georgia, passed on the seventh day of January, seventeen hun- ry of state, and dred and ninety-five, and assignments of rights or claims to mo- for recording, neys paid into the treasury of the state of Georgia, and power &c. acts mention to sue therefor; and also for recording, in the office of the secretary of state, any deed or evidence of any title or claim that hath been released to the United States, or that shall be released on or before the day hereby appointed, to wit: the third So much of the Monday in March next. And so much of the act of congress, ed, as excludes passed the third day of March, one thousand eight hundred and claimants from three, entitled "An act regulating the grants of lands of the United States south of the state of Tennessee," and so much of Jan. 1804, re- the act to which this is supplementary, as exclude claimants pealed. from recording their claims after the first day of January, one thousand eight hundred and four, be, and the same are hereby, repealed. recording, af ter the 1st The commis sioners em powered to determine all claims duly released, &c. Repealed. The president receive into the service of the U. States, any corps of troops raised under the authority of a state, &c. Proviso ; whole corps not to exceed ber apportioned to each state, &c. 6. That the said commissioners be, and hereby are, authorized and empowered to consider and determine all claims, that shall have been duly released to the United States, on or before the said third Monday of March, which may be made and preferred by assignees of bankrupts, or executors, or administrators on estates of deceased persons, which may be insolvent and subject to distribution among the creditors of the persons so deceased. [Approved, January 23, 1815.] CHAP. 178. An act to authorize the president of the United States to accept the services of state troops and of volunteers. § 1. Be it enacted, &c. That the president of the United States be, and he is hereby, authorized and required to receive into the service of the United States any corps of troops which may have been, or may be, raised, organized, and officered, under the authority of any of the states, whose term of service shall not be less than twelve months, which corps, when received into the service of the United States, shall be subject to the rules and articles of war, and employed in the state raising the same, or in an adjoining state, and not elsewhere, except with the asthe sent of the executive of the state so raising the same: Provided, That said corps shall not contain in the whole, exclusive of offi40,000 men; cers, more than forty thousand men; and that the number to be and, the num- received in any state shall not exceed the number hereby apportioned to such state: that is to say, in New Hampshire, one thousand three hundred and eighteen. In Massachusetts, four thousand three hundred and ninety-five. In Vermont, one thousand three hundred and eighteen. In Rhode Island, four hundred and forty. In Connecticut, one thousand five hundred and forty. In New York, five thousand nine hundred and thirtythree. In New Jersey, one thousand three hundred and eighteen. In Pennsylvania, five thousand and fifty-five. In Delaware, four hundred and forty. In Maryland, one thousand nine hundred and eighty. In Virginia, five thousand and fifty-five. In North Carolina, two thousand eight hundred and fifty-eight. In South Carolina, one thousand nine hundred and eighty. In Georgia, one thousand three hundred and eighteen. In Kentucky, two thousand one hundred and ninety-six., In Ohio, one thousand three hundred and eighteen. In Tennessee, one thousand three hundred and eighteen. In Louisiana, two hundred and twenty. case of a call And be it further provided, That in case the president of the Proviso; in United States shall hereafter call on the executives of the seve- for militia, the ral states, to hold in readiness their respective quotas of militia state corps to for service, he shall consider the corps of state troops, raised in a part of the any state, as part of the quota of such state. be considered quota. equipped at 2. That the corps as aforesaid accepted under this act, shall The corps be armed and equipped at the expense of the United States, and the expense of shall be entitled to the same pay, clothing, rations, forage, and the United emoluments of every kind, and (bounty excepted) to the same benefits and allowances as the regular troops of the United States. States, volunteers in 3. That the president of the United States be, and he is The president hereby, authorized to receive into the service of the United may receive States, any volunteers who may offer their services, to be organ- to service, &c. ized in conformity to the laws respecting the organization of the military establishment of the United States: Provided, That Proviso; the the whole number of such volunteers, who may be in service at number not to any one time, exclusive of officers, shall not exceed forty thous- exceed 40,000. and men. commissioned 4. That the officers of the said volunteers shall be commis- The officers sioned by the president of the United States; and, while in ac- by the presi tual service, the said volunteers shall be entitled to the same pay, dent, &c. pay, rations, forage, and emoluments of every kind, and (bounty ex- rations, &c. cepted) to the same benefits and allowances as the regular troops of the United States, and shall be subject to the rules and articles of war. teers may and in case, § 5. That the said volunteers may, at their option, be armed The volunand equipped by the United States, or at their own expense; equip themand in case they arm and equip themselves, to the satisfaction selves, or be of the president of the United States, they shall each be entitled equipped, &c. to receive six and one quarter cents per day, while in actual ser- &c. vice, for the use and risk of such arms and equipments: Provid- Proviso; comed, That the compensation thus allowed shall not in any case ex- pensation, &c. ceed twenty-four dollars: And provided also, That no rifle shall Proviso; rifle be received into the service of the United States, whose calibre to carry a ball shall be formed to carry a ball of a smaller size than at the rate 70 to a pound. of seventy balls to a pound weight. of not less than service not be clothed at § 6. That the said volunteers, if employed in service for a Volunteers in term not less than twelve months, may, at their option, be cloth-e than 12 ed at their own expense or by the United States; and in case months may they furnish their own clothing, they shall be entitled to receive their own exin money a sum equal to the cost of the clothing allowed to the pense, or, &c. regular troops of the United States. sioned officers, two years, to $7. That whenever any noncommissioned officer, musician, Noncommisor private, having served in any of the corps of state troops or privates, &c. volunteers, raised by virtue of this act, during two years, or who, having served having engaged to serve two years, shall have been discharged be allowed 160 in consequence of the termination of the present war, shall have acres of land. obtained from the commanding officer of his company, battalion, or regiment, a certificate that he had faithfully performed his duty whilst in service, he shall be allowed, in addition to the emoluments allowed in this act, one hundred and sixty acres of land: and the widow and children, and if there be no widow or The widows child, then the parents of such noncommissioned officers, musi- and children, cians, and privates, as may have engaged for a term of service those who are or parents, of |