LETTERS.

Postage on letters of soldiers, &c., need not be prepaid, 501, $ 75, 77.
Prepaid letters to be forwarded to soldiers, 501, 76.
Transmission of letters of soldiers, &c., 502, 8 90.
And of letters not prepaid, 502, 90.
Return of, to writers, 502, 891 ; 504, % 103; 507, 8 134.
Forwarding of letters, 502, 893; 504, § 107.
Ship letters, 502, 94.
Registration of letters, 502, & 95.
Delivery of, 505, % 116; 506, & 121.
Not to be advertised, if endorsed with writer's name, &c., 506, & 123.
When to be sent to dead letter office, 506, 8 124 ; 507, & 132.
Disposition of money found in unclaimed, 506, X 125.
Return of dead letters, 506, X 126.
Unclaimed letters containing valuables to be registered, 507, 8 131.
Disposition thereof, 507, 8 131.
Foreign dead letters, 507, & 130.
Unclaimed printed matter, 507, 129.
Publication of list of unclaimed letters, 506, & 128.
Compensation therefor, 506, & 128 ; 507, 8 133.
Punishment for detaining or opening letters, 162, 8 48
For embezzling or destroying letters, 162, § 48.
Letters containing remittances or valuable papers, 163, 48.
Stealing from letters, 163, & 48.

Carrying letters out of the mail, 163, & 48.
LETTERS OF ADMINISTRATION.

Stamp duties on, 380, 8 374,
LETTERS OF ATTORNEY.

Stamp duties on, 380, % 373.
LETTERS OF MARQUE.

President may issue, 435, 8 42.
LEWISTON.

Port of entry transferred from, to Suspension Bridge, 468, & 12.
LIBEL.

In prosecutions for, in the District of Columbia, the truth may be given in evidence, 198, & 186.
LIBERIA.

Appointment of commissioner to, 32, & 3.
LIBRARY

Copyright publications to be sent to congressional, 140, $ 4.
Penalty for neglect, 147, 8 7.
To be free of postage, 147, & 8.
Duplicate and imperfect books, &c., to be disposed of, 404, & 1.

Disposition of Statutes at Large, 404, § 2.
LIEN.

Of excise duties, 301, & 42; 315, % 96.
May be enforced, in equity, 315, % 94.
Proceedings to enforce, in the District of Columbia, 191, & 138.

Of freight, on imports, how secured, 261, & 128.
LIEUTENANT-COMMANDERS.

Number of, in the navy, 432, 9.
To command fourth-rates, 432, 2 10.
When to be assigned as first lieutenants, 432, 10.
As navigation and watch officers, 434, 8 38.
Relative rank of, 433, & 18.

Pay, 447, & 125.
LIEUTENANT-GENERAL.

Appointment of, 37, 87.
Pay and allowances, 37, 7.

Staff of, 37, 8 7.
LIEUTENANTS.

Number of, in the navy, 432, 4 9.
Relative rank of, 433, & 18.

Pay, 447, 8 126.
LIGHTHOUSES.

When permanent lighthouses may be substituted for light-vessels, 404, 1.
When lights may be discontinued, 405, & 2.
Secretary may re-establish lights, 405, 8 3.
Salaries of keepers of, 405, % 4.
Power to purchasc sites for, 405, 25.
Warnings of temporary obstructions, 405, ở 6.

LIGHTS. See Navigation.
LIMITATION.

Of actions for penalties, under the revenue laws, repealed, 210, $ 3.
Of certain suits for fraudulent practices, 212, 27.
Of suits for acts done by order of the president, 405, & 1.
Limitation of suits against sureties of postmasters, not to apply to states in rebellion, 492, & 3.
Limitation of 1825 repealed, 493, & 16.
Of suits against postmasters' sureties, 494, § 17.
Limitation extended, in certain cases, 405, % 2.
Of suits by and against assignees in bankruptcy, 75, & 5.

Of criminal prosecutions, 166, & 73–4; 167, 8 76.
LIMITED PARTNERSHIP.

Formation of, in the District of Columbia, 189, 8 118.
General and special partners, 189, 8 119.
Certificate to be signed, 189, 120.
To be acknowledged and recorded, 189, & 121.
Affidavit of general partners, 190, § 122.
When to be formed, 190, 123.
Terms to be published, 190, 124.
Penalty for omission, 190, 124.
Affidavit of publication, 190, % 124.
To be renewed in the same manner, 190, % 125.
Every alteration of terms to be a dissolution, 190, & 126.
Firm name, 190, & 127.
How suits to be brought, 190, 2 127.
When special partners to incur general liability, 190, 128.
Special partners not to withdraw capital, 190, 8 129.
May receive interest and profits, 191, ở 129.
Capital not to be impaired, 191, & 130.
Transfers in contemplation of insolvency to be void, 191, 8 131.
Penalty for assent thereto by special partners, 191, 8 132.
Special partner not to claim as creditor, 191, & 133.
Suits respecting the firm business, 191, § 134.
Judgment, 191, & 135.
How such partnership may be dissolved, 191, & 136.

Liability of general partners to account, 191, § 137.
LIQUORS.

Duties on imported, 242, 8 63; 250, & 82.
On imitations of, 242, 2 63.
On compounds of, 251, & 88.
In what packages to be imported, 251, 2 88.
Sale of, to Indians, punished, 274, 2 29.
Indians may be witnesses, 275, 29.
Tax on distilled spirits, 315, 296.
Liability therefor, 315, $ 96.
Lien of tax, 316, % 96.
How proof to be determined, 316, 97.
Tax on grape brandy, &c., 316, 97.
What to be deemed distilled spirits, 316, % 99.
When tax to attach, 316, & 99.
To be gauged, marked and proved, 323, & 120.
Form of stamp, 323, & 120.
Of tax-paid stamp, 324, % 123.
Of stamp for rectified spirits, 325, & 124.
Of wholesale liquor dealers' stamp, 325, % 125.
How stamps to be affixed, 325, 8 126.
When forfeited, 327, 8 137.
Burden of proof, 327, % 137.
Penalty for illegal removal of, 328, & 138.
Not to be removed in the night time, 328, & 139.
Penalty for adulteration, 328, & 140.
Officers may detain, on suspicion that tax has not been paid, 328, 8 142.
Books of rectifiers, dealers, &c., how kept, 330, & 146.
Penalty for making false entries, 330, & 146.
Dealers, &c., not to purchase more than 20 gallons, except from distillers, 330, 8 147.
When to be reinspected and gauged, 330, $ 148.
Withdrawal of, in bond, 331, 150.
Return of stock on hand, 331, & 151.
Gauging to be continuous, 332, % 151.
Penalty for violation, 332, 2 151.
Forfeited spirits to be sold, subject to payment of tax, 332, & 152.
Special tax on compounders of, 352, 3 260.
On retail dealers in, 352, % 261.
Who to be deemed retailers of, 352, & 261.
On wholesale dealers in, 352, % 262.
Who to be deemed wholesale dealers in, 352, 262.
Exportation of, with privilege of drawback, 382-3, 8 386-7.

LIVERY STABLES.

Special tax on, 347, 2 214.
Who to be deemed livery stable keepers, 347, 214.

Need not take out horse dealer's license, 347, & 213.
LOANS.

Contracts for loan of coin or currency to be in writing, 144, 2 17.
Stamp duty, 144, 2 17.
Limitation, 145, 8 17.

Contracts in violation of the act, to be void, 145, ở 18.
LOTTERIES.

Special tax on dealers in lottery tickets, 347, & 213.
Who to be deemed lottery ticket dealers, 347, 213.
To give bonds, 347, 213.
Excise duties on receipts of lotteries, 361, % 292.
Monthly returns, 361, § 292.
Payment of duties, 361, & 292.
Penalty for neglect, 361, X 292.
How lottery tickets to be stamped, 361, § 293
Penalty for selling tickets without license, 361-2, & 294–5.
Managers to keep accounts, 362, 2 295.
To be open to inspection, 362, & 295.

Penalty for refusal, 362, & 295.
LOUISIANA.

In the fifth judicial circuit, 111, § 1.
Western district abolished, 406, & 1.
Transfer of pending causes, 406, % 2.
Custody of records, 406, & 3.
Executions on former judgments, 406, & 4.
Salary of district judge, 406, & 5.
Transfer of causes from the provisional court, 406, 8 6-8.
Land claims, 401-3, 89–100.

Compensation of assessors and assistant assessors, 295, $ 22.
LOUISVILLE.

Circuit and district courts at, 387, 8 1.
LUMBER.

Duties on imported, 230, % 37.

Produce of Maine forests to be admitted free, 251, 8 86.
MACHINERY.

Duties on imported, 234, $ 40; 253, & 94.
MADISON.

Terms of the courts at, in Wisconsin, 555, 21.
MAIL CONTRACTS.

Not to be made, for carrying foreign mails, for longer than two years, 496, % 39.
Nor for more than the sea and inland postage, 496, 39.
Postmaster-general may contract for carrying mails by sea, 496, 40-1.
Preference of American vessels abolished, 496, & 42.
Pablication of letting contracts, in Washington, dispensed with, 497, § 49.
Contracts for transportation by sea, between home ports, 497, 8 50.
Mail steamship service, how paid, 497, X 51.

Publication of advertisements, 497, 52.
MAILS.

Great southern mail to be experlited, 494, % 22.
Arrangements to be made for that purpose, 494, % 22.
What to be mailable matter, 494, § 23-4; 495, & 28.
When postmaster-general may discontinue mail routes, 494, $ 25.
Mails on the Pacific coast, 496, 8 37–8.
What amount may be carried in the mails, 501, 879.
Classification of mailable matter, 501, & 82–3.
Publishers may enclose subscription bills, 503, & 100.
Exchanges, 504, & 105.
Penalty for falsely advertising conveyances as mail coaches, &c., 495, & 29.
Obscene publications to be excluded from the mails, 495, $ 33.
Penalty, 495, & 33.
Lottery circulars not to be carried by, 496, & 36.
Negroes may be employed to carry the mails, 496, & 34.
Printed matter to be conveyed, without extra charge, 496, & 35.
Mails to be received by American vessels, 496, 8 43.
Compensation, 496, 8 43.
Masters to make return on oath, 496, & 44.
Penalty for neglect, 496, 8 44.
Sailing-vessels may be employed, 497, & 45.
Desertion of, by mail carriers, punished, 163, % 48.
Carrying letters out of the mail punished, 163, % 48.
Vol. II.--10

MAINE.

District court to be held at Bath, instead of Wiscasset, 407, 8 1.
Revenue officers at Portland, 225, 3.
District of Castine, 407, 22.
District of Aroostook, 407, § 4-5.

Deputy-collector at Calais may enter and clear vessels, 407, & 3.
MAJOR-GENERALS.

Number of, 37, % 8.
MALICIOUS TRESPASSES.

Punishment of, in the District of Columbia, 197, 8 181-3.
Jurisdiction of justices of the peace, 197, 8 184.

Appeals regulated, 197, 8 185.
MALT.

Duties on imported, 230, $ 37.
MALT LIQUORS. See Brewers.

Duties on imported, 242, 2 63.
Excise duties on, 333, & 156.
Forfeiture in case of non-payment of duty, 335, & 165.

Penalty for bottling, when duty has not been paid, 335, & 166.
MANIFESTS.

To be filed, by masters of coasting vessels on the northern frontier, 229, % 26.
Goods laden or discharged at intermediate ports to be endorsed thereon, 229, & 26.
Penalty for neglect, 229, 8 26.
Blank manifests and clearances to be furnished, 229, & 27.
Acts relating to, to apply to foreign vessels, 229, & 31.
Act of 1821 to include all goods, wares and merchandise, 258, & 111.
Penalty for neglecting to file manifest and report, 266, § 158.
Stamp duties on, 379, § 370.

Not to apply to vessels to and from British North America, 380, % 376.
MANSLAUGHTER.

Punishment of, in the District of Columbia, 183, & 66.

Of homicide by negligence, 540, $ 24.
MANUFACTURES.

Special tax on, 349, % 236.
Who to be deemed manufacturers, 349, & 236.
Manufacturers of stills, 352, § 263.
Of tobacco, 353, & 266.
Of cigars, 353, & 266.
Manufacturers to furnish sworn statement to assistant assessors, 354, § 269.
To make monthly returns of products and sales, 354, & 2

269.
Form of returns, &c., 354, & 269.
Excise duties to be paid monthly, 354, $ 270.
To be a lien, 354, & 270.
Payment of duties on goods manufactured on commission, 354, % 270.
Dutinble goods to be forfeited in default of payment, 354, 271.
Proceelings to enforce forfeiture, 354, § 271.
Hotv summons to be served, 354, & 271.
Disposition of proceeds of sale, 355, % 271.
Power of commissioner to review cases of forfeiture, 355, % 271.
What acts to be ground of forfeiture, 355, $ 271.
Sale of perishable articles, 355, % 271.
Assessment of duties on goods sold, 355, & 272.
Manufacturers to render accounts of sales, 355, % 273.
How value and amount to be estimated, 355, $ 273.
Of distilling apparatus, to notify assessor, before removal, 320, & 109.
Penalty for setting up stills, &c., without permit, 320, $ 109.
Manufacturers to pay tax on excess of sales over $5000, 356, 8 276.

Distillers and refiners of mineral oils to be deemed manufacturers, 356, & 277.
MARBLE.

Duties on imported, 249, & 74.

On manufactures of, 232, & 39.
MARE ISLAND.

Compensation of officers in the navy yard at, 458, % 2, 4.
MARIETTA.

Terms of the district court transferred from, to Atlanta, 213, & 1-2.
MARINE HOSPITALS.

May be rented to municipal authorities, 216, & 13.

Collection of hospital dues from vessels sold in foreign ports, 26, & 14; 535, % 15.
MARINES. See Retired Officers.

Increase of marine force, 407, & 2.

MARINES- Continued.

Appointment of officers, 407, 8 3.
Qualifications, 407, % 3.
Enlistment of minors authorized, 407, 2 1.
Age, pay, rations and clothing, 407, & 1.
When officers to be deemed guilty of desertion, 46, & 82.

Rank of commandant, 408, % 5.
MARRIAGE.

May be celebrated before consuls, 138, % 33.
Certificate thereof to be given, 138, % 33.
And transmitted to the state department, 138, 8 33.

Form of certificate, 138, 8 33.
MARRIED WOMEN.

Right of, in their separate property, in the District of Columbia, 195, 8 163.

May contract and sue in their own name, 195, § 164.
MARSHALS.

Attorney-general to have superintendence of, 55, & 2.
How vacancy may be temporarily filled, 117, $ 22.
Bond to be filed and copy recorded, 117, % 22.
Punishment for permitting prisoner to escape, 160, 8 36.
To have the powers of sheriff's in executing the laws of the federal government, 408, & 1.
To act as messenger, in bankruptcy, 97, 20.
Fees, in bankruptcy, 99, & 102.
Duties of, under the civil rights bill, 119, & 4-5.
Duties of, in prize cases, 440, 8 74 ; 520, 8 7.
Compensation in prize cases, 523, & 18.
Limitation, 524, 2 19.
Supreme court to appoint a marshal, 541, $ 3.

His powers and duties, 541, % 3.
MARYLAND.

In the fourth judicial circuit, 111, & 1.
Collection districts, 408, & 1-2.

Certain offices abolished, 408, % 3.
MASSACHUSETTS.

Office of naval officer for Salem and Beverly abolished, 408, & 1.
Office of surveyor at Beverly abolished, 408, % 2.

Salary of surveyor of Salem and Beverly, 408, 8 3.
MASTERS.

Number of, in the navy, 432, & 9.
Relative rank of, 433, & 18.

Pay of, 446, 8 116; 447, 8 127.
MATCHES.

Stamp duty on, 381, 8 379.
Proprietors may furnish their own stamps, 372, 337.
How cancelled, 372, X 337.
Penalty for neglect, 372, & 337.
Penalty for counterfeiting stamps, 372, & 337.
Discount on proprietary stamps, 374, % 342.
Penalty for making or selling without stamp, 375, 8 346; 377, 8 355.
For removing stamp with fraudulent intent, 375, 8 347.
For evading stamp duty, 375, 8 348.
May be transferred to bonded warehouses, 376, ở 352.
How withdrawn, 376, 8 352.
No drawback to be allowed, 377, X 352.
Carrying of, on steamboats, may be licensed, 540, & 23.

How packed, 540, 8 23.
MATES.

Acting masters' mates to be styled, 434, & 34.
Pay may be increased, 434, 8 34.

How rated, 434, % 35.
MATTING.

Duties on imported, 230, % 37; 238, 8 53; 239, $ 56.
MEASUREMENT.

How vessels to be measured, 532, & 4, 6; 534, 89.
Charges for measurement, 534, & 7.

Certain vessels excepted, 534, 8 8.
MECHANICS' LIENS.

Debts contracted for erecting or repairing, in District of Columbia, to be a lien, 192, 2 139.
Notice to be tiled in the circuit court, 192, & 140.
Within three months, 192, 2 140.
Such notices to be recorded, 192, X 140.