purpose of transportation, redistillation, rectification, change of package, exportation, or for any other purpose whatever, until the full tax on such spirits shall have been duly paid to the collector of the proper district. And all acts and parts of acts inconsistent with the provisions of this act be, and they are hereby, repealed.

Approved January 11, 1868.

[PUBLIC-No. 4.]

AN ACT to provide for the exemption of cotton from internal tax.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all cotton grown in the United States. after the year eighteen hundred and sixty-seven shall be exempt from internal tax; and cotton imported from foreign countries on and after November first, eighteen hundred and sixty-eight, shall be exempt from duty. Approved February 3, 1868.

[PUBLIC-No. 5.]

AN ACT to suspend further reduction of the currency.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the passage of this act, the authority of the Secretary of the Treasury to make any reduction of the currency, by retiring or cancelling United States notes, shall be, and is hereby, suspended; but nothing herein contained shall prevent the cancellation and destruction of mutilated United States notes, and the replacing of the same with notes of the same character and amount.

SCHUYLER COLFAX, Speaker of the House of Representatives. B. F. WADE,

President of the Senate pro tempore.

Indorsed by the President: "Received January 23, 1868.”

[NOTE BY THE DEPARTMENT OF STATE.-The foregoing act having been presented to the President of the United States for his approval, and not having been returned by him to the house of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval.]

[PUBLIC NO. 6.]

AN ACT in relation to taxing shares in national banks.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the words "place where the bank is located, and not elsewhere," in section forty-one of the "act to provide a national currency," approved June third, eighteen hundred and sixty-four, shall be construed and held to mean the State within which the bank is located; and the legislature of each State may determine and direct the manner and place

of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State: And provided always, That the shares of any national bank owned by nonresidents of any State shall be taxed in the city or town where said bank is located, and not elsewhere.

Approved February 10, 1868.

[PUBLIC-No. 7.]

AN ACT making appropriations to supply deficiencies in the appropriations for the execution of the reconstruction laws, and for the service of the quartermasters' department of the government, for the fiscal year ending June 30, 1868, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums, or so much thereof as may be necessary, be, and the same are hereby, appropriated out of any moneys in the treasury not otherwise appropriated, for the objects hereinafter expressed, for the fiscal year ending June thirty, eighteen hundred and sixtyeight, namely:

To provide for the expenses of carrying into effect the "Act to provide for the more efficient government of the rebel States:" for the first military district, the sum of fifty thousand dollars; for the second military district, the sum of one hundred and ten thousand dollars; for the third military district, the sum of ninety-seven thousand dollars; for the fourth military district, the sum of one hundred and fifty thousand dollars; and for the fifth military district, the sum of two hundred and fifty thousand dollars; making, in all, the sum of six hundred and fifty-seven thousand dollars.

To supply deficiencies in the service of the quartermaster's department, to wit:

For regular supplies, three million five hundred thousand dollars.

For incidental expenses, seven hundred and fifty thousand dollars.

For the purchase of cavalry and artillery horses, four hundred thousand dollars.

For transportation of the army, seven million three hundred and fifty thousand dollars; making, in all, the sum of twelve million dollars.

Office of the Chief of Engineers:

To supply deficiencies in the office of the Chief of Engineers, for blank books, stationery, and miscellaneous items, two thousand dollars.

Building corner of F and Seventeenth streets:

To supply deficiency for fuel, compensation of fireman, and miscellaneous items, eight thousand dollars.

LEGISLATIVE.

For increased compensation to Congressional Printer, to June thirty, eighteen hundred and sixty-eight, one thousand three hundred and forty-four dollars and forty-four cents.

To supply a deficiency in the contingent expenses of the House of Representatives for the present fiscal year, the following sums, namely:

For stationery, fifteen thousand dollars: Provided, That from and after the third day of March, eighteen hundred and sixty-eight, no senator or representative shall receive any newspapers except the Congressional Globe, or stationery, or commutation therefor, exceeding one hundred and twenty-five dollars for any one session of Congress.

For furniture, repairs, and packing-boxes for members, twenty thousand dollars.

For miscellaneous items, fifteen thousand dollars.

For folding documents, including materials, fifty thousand dollars.

For newspapers, twelve thousand five hundred dollars.

To supply a deficiency in the contingent expenses of the Senate for the present fiscal year, namely:

For clerks to committees, and pages, horses, and carryalls, thirty-three thousand eight hundred and four dollars.

For additional messengers and laborers, fifteen thousand dollars.

For labor and materials in the folding-room, to be provided by the Sergeantat-arms, five thousand dollars.

JUDICIARY.

For salary of the marshal of the Supreme Court of the United States from April third, eighteen hundred and sixty-seven, to June thirty, eighteen hundred and sixty-eight, at thirty-five hundred dollars per annum, four thousand three hundred and fifty-five dollars and seventy-seven cents.

DEPARTMENT OF EDUCATION.

For amount required for salary of Commissioner to March thirty, eighteen hundred and sixty-seven, one hundred and ninety-two dollars.

SEC. 2. And be it further enacted, That so much of the first section of the act of March third, eighteen hundred and nine, entitled "An act further to amend the several acts for the establishment and regulation of the Treasury, War, and Navy Departments," as authorizes the President, on the application of the Secretary of any department, to transfer the moneys appropriated for a particular branch of that department to another branch of expenditure in the same department, be, and the same is hereby, repealed; and all acts or parts of acts authorizing such transfers of appropriations be and the same are hereby repealed, and no money appropriated for one purpose shall hereafter be used for any other purpose than that for which it is appropriated.

SCHUYLER COLFAX,

Speaker of the House of Representatives
B. F. WADE,

President of the Senate pro tempore

Indorsed by the President: "Received Friday, January 31, 1868.”

[NOTE BY THE DEPARTMENT OF STATE.-The foregoing act having been presented to the President of the United States for his approval, and not having been returned by him to the house of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval]

[PUBLIC--No. 8.]

AN ACT to facilitate the collection of the direct tax in the State of Delaware.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the valuation enumerated in the assessment list for direct tax in the State of Delaware, completed April nineteenth, A. D. eighteen hundred and sixty-seven, being the valuation of real estate as owned at or near the time of the completion of said assessment, is hereby de

clared and made a lawful assessment of the direct tax of seventy-four thousand six hundred and eighty-three dollars and thirty-three and one-third cents, apportioned to the State of Delaware by virtue of an act of Congress entitled "An act to provide increased revenue from imports to pay interest on the public debt and for other purposes," approved August fifth, eighteen hundred and sixty-one, upon the valuation therein enumerated, with the same force and effect as if made with reference to the date mentioned in the thirteenth section of said act; and that all existing provisions of law for the collection of said direct tax in the loyal States, except as provided in the fifty-third section of said act, shall be applicable to the collection of the tax therein assessed. The notification of the time and place where appeals would be received and determined relative to said assessment, given by the assessor immediately after said completion, shall be deemed a lawful notice, and all proceedings under said notice, and in general in relation to said assessment, are hereby made as valid and legal as they would have been had the assessment been valid from its commencement.

SEC. 2. And be it further enacted, That the time within which the assessor is required to deliver the assessment list to the collector shall be within twenty days from the passage of this act.

SEC. 3. And be it further enacted, That the lien provided for by the thirtythird section shall be and remain in force during two years after the taxes assessed in accordance with the first section of this act shall become due and payable.

SEC. 4. And be it further enacted, That all necessary expenses in procuring copies of the State assessment lists and for advertising connected with the assessment and collection of the tax shall be paid out of any money in the treasury not otherwise appropriated, the accounts for such expenses being first approved by the Secretary of the Treasury.

Approved February 21, 1868.

[PUBLIC-No. 9.]

AN ACT to authorize the Southern Minnesota Railroad Company to construct and maintain a bridge across the Mississippi river and establish a post route.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Southern Minnesota Railroad Company, a corporation existing under the laws of the State of Minnesota, is hereby authorized to construct and operate a railroad bridge across the Mississippi river, between the city of La Crosse, Wisconsin, and a point opposite, in the State of Minnesota, with the consent of the legislatures of the States of Minnesota and Wisconsin, and said bridge by this act authorized to be constructed is hereby declared a post route and subject to all the terms, conditions, restrictions, and requirements, and entitled to all the privileges, named in an act approved July twenty-fifth, eighteen hundred and sixty-six, entitled "An act to authorize the construction of certain bridges and to establish them as post roads." Approved February 21, 1868.

[PUBLIC-No. 10.]

AN ACT in relation to additional bounty.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That if any person or persons entitled to the bounty provided by sections twelve and thirteen of the act making appropria

tions for the civil service, approved July twenty-eight, eighteen hundred and sixty-six, shall have died or shall die before receiving said bounty, it shall be paid to the heirs of the soldiers as designated in said act in the order therein named, and to none other.

Approved February 21, 1868.

[PUBLIC NO. 11.]

AN ACT for the protection in certain cases of persons making disclosures as parties, or testifying as witnesses.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That no answer or other pleading of any party, and no discovery, or evidence obtained by means of any judicial proceeding from any party or witness in this or any foreign country, shall be given in evidence, or in any manner used against such party or witness, or his property or estate, in any court of the United States, or in any proceeding by or before any officer of the United States, in respect to any crime, or for the enforcement of any penalty or forfeiture by reason of any act or omission of such party or witness: Provided, That nothing in this act shall be construed to exempt any party or witness from prosecution and punishment for perjury committed by him in discovering or testifying as aforesaid.

SEC. 2. And be it further enacted, That this act shall take effect from its passage, and shall apply to all pending proceedings, as well as to those hercaf ter instituted.

Approved February 25, 1868.

[PUBLIC-No. 12.]

AN ACT to establish and declare the railroad and bridges of the New Orleans, Mobile and Chattanooga Railroad Company, as hereafter constructed, a post road, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the New Orleans, Mobile, and Chattanooga Railroad Company is hereby authorized and empowered to construct, build, and maintain bridges over and across the navigable waters of the United States on the route of said railroad between New Orleans and Mobile, for the use of said company and the passage of its engines, cars, and trains of cars, passengers, mails, and merchandise thereon; and said railroad and its bridges aforesaid, when constructed, completed, and in use, in accordance with this act and the laws of the several States through whose territory the same shall pass, shall be deemed, recognized, and known as lawful structures and a post road, and are hereby declared as such: Provided, however, That the said company, in the construction of its bridges over and across the waters known as the East Pascagoula river, and the Bay of Biloxi, the Bay of St. Louis, shall construct and maintain draw-bridges in the channels thereof, which, when open, shall give a clear space for the passage of vessels of not less than eighty feet in the channels of the East Pascagoula, and of the Bay of Biloxi, and of the Bay of St. Louis, and of not less than one hundred feet in the channel of the Great Rigolet; and said company shall at all times open the said draw-bridges, and shall provide reasonable and necessary facilities for the passage of all vessels requiring the same, except during and for ten minutes prior to and after the time of the sage of the mail and passenger trains of said company.

pas