secretaries of Ter

And it shall be the duty of the secretary of each of the Territories Copies of acts inof the United States to furnish the surveyor-general of the Territory corporating towns for the use of the United States a copy duly certified of every act of to be furnished by the legislature of the Territory incorporating any city or town, the ritories. same to be forwarded by such secretary to the surveyor-general within one month from date of its approval.

tional entries.

SEC. 4. It shall be lawful for any town which has made, or may Towns with less hereafter make entry of less than the maximum quantity of land than maximum named in section twenty-three hundred and eighty-nine of the Re- may make addivised Statutes to make such additional entry, or entries, of contig- R.S., § 2389. uous tracts, which may be occupied for town purposes as when added 1890, Sept. 30, to the entry or entries therefore made will not exceed twenty-five ch. 1121, post, I hundred and sixty acres:

Provided, That such additional entry shall not together with all prior entries be in excess of the area to which the town may be entitled at date of the additional entry by virtue of its population as prescribed in said section twenty-three hundred and eighty-nine. March 3, 1877.]

810.

CHAP. 114.-An act relating to the production of fruit-brandy, and to punish frauds con

nected with the same.

March 3, 1877. 19 Stat. L., 393.

established.

Be it enacted, &c., That the Commissioner of Internal Revenue Bonded wareshall be, and hereby is, authorized in his discretion, and upon the houses for grapeexecution of such bonds as he may prescribe, to establish ware- brandy may be houses, to be known as special bonded warehouses, not exceeding R. S.. §§ 3255, ten in numbers in any one collection-district, exclusively for the 3271. storage of brandy made from grapes, each of which warehouses shall 1888, Oct. 18, ch. be in the charge of a storekeeper, to be appointed, assigned, trans- 1194, post, p. 632, ferred, and paid in the same manner that storekeepers for distillery-1890, Oct. 1, ch. 1244,8842-46.post, warehouses are now appointed, assigned, transferred, and paid. Every such warehouse shall be under the control of the collector Bonded wareof internal revenue of the district in which such warehouse is loca- houses; control ted, and shall be in the joint custody of the storekeeper and the pro- and custody of. prietor thereof and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper or other person who may be designated to act for him, as provided in the case of distillery-warehouses.

pp. 866.867.

And such warehouses shall be under such further regulations as regulations as the Commissioner of Internal Revenue, with the approval of the to. Secretary of the Treasury, may prescribe.

to be removed to

SEC. 2. That every distiller of brandy from grapes, upon render- Tax to be paid ing his monthly return of materials used and spirits produced by on monthly re him, shall immediately pay the tax upon such spirits, or may, after turn, and brandy they have been properly gauged, marked, and branded, under regu- warehouse, &c. lations to be prescribed by the Commissioner of Internal Revenue 1879, March 1, and approved by the Secretary of the Treasury, and also stamped ch. 125, § 6, post, as hereinafter provided, cause them to be removed in bond from the p. 235. place of manufacture to a special bonded warehouse, under such regulations, and after making such entries, and executing and filing with the collector of the district in which such spirits were manufactured such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the [by the] Secretary of the Treasury,

SEC 3. That all brandy intended for deposit in a special bonded Special stamp to warehouse, before being removed from the distillery, shall have af- be affixed before fixed to each package an engraved stamp indicative of such intention, brandy removed to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the

from warehouse.

Conditions of de

house.

same manner; and for the expense attending, providing, and affixing such stamps ten cents for each stamp shall be paid the collector on making the entry for such transportation. (1)

SEC 4. That any brandy made from grapes removed in bond acposit in ware- cording to law may, upon its arrival at a special bonded warehouse, be deposited therein upon making such entries, filing such bonds and other securities, and under such regulations as shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury.

Stipulations in the bond.

Withdrawal

It shall be one of the conditions of the warehousing-bond covering such spirits that the principal named in said bond shall pay the tax on the spirits as specified in the entry, or cause the same to be paid within three years from the date of the original gauging of the same, and before withdrawal, except as hereinafter provided

SEC. 5. That any brandy made from grapes may be withdrawn from warehouse once and no more from one special bonded warehouse for transporfor transfer or ex- tation to another special bonded warehouse; and such brandy shall, port. R. S., § 3329, on its arrival at the second special bonded warehouse, be immediately entered therein, from which warehouse it shall be withdrawn only on payment of the tax or for immediate exportation. (2)

3330.

1874, June 9, ch. 259, ante, p. 12.

1879, March 1,

ch.125, § 10, post,

p. 236.

1880,

May 28,

ch. 108, SS 10, 11, post, p. 287.

1979, Dec. 20,ch, 1, post, p. 275.

In case the brandy withdrawn is intended for deposit in another special bonded warehouse, an additional stamp, indicative of such intention, shall be affixed to each package withdrawn, as in the case of brandy withdrawn from a distillery intended to be so deposited. And in case the brandy is intended for exportation, an engraved stamp indicative of such intention, shall be affixed to each package so removed, as in the case of spirits withdrawn from a distillery bonded warehouse for exportation, under the provisions of section thirty-three hundred and thirty, Revised Statutes: all the provisions of which section not inconsistent with this act are hereby made applicable to such withdrawals.

And all withdrawals authorized by law of grape-brandy from any special bonded warehouse shall be upon making such withdrawal entries, and under such regulations, and unless the withdrawal is upon payment of tax, upon the execution of such bonds and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.

Export bonds given under the provisions of this act shall be canceled upon the production of such certificates of landing as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, or upon proof of loss at sea satisfactory to the Commissioner of Internal Revenue.

And the provisions of existing law relative to an allowance of loss by casual[i]ty in a distillery bonded warehouse are hereby made applicable to brandy stored in special bonded warehouses, in accordance with the provisions of this act.

Provisions of SEC. 6. That the provisions of existing law in regard to the exlaw applicable to exportation of portation of distilled spirits are hereby extended so as to permit the grape-brandy. exportation from special bonded warehouses of grape brandy free of R. S., § 3330. tax in any original cask containing not less than twenty gallons, and for the exportation of grape brandy upon which all taxes have been. paid, with the privilege of drawback in quantities of not less than one hundred gallons, and in the distillers' original cask, containing not less than twenty nine gallons each.

Warehouses

ued.

SEC. 7. That whenever, in the opinion of the Commissioner of may be discontin- Internal Revenue, any special bonded warehouse is unsafe or unfit for use, or the merchandize therein is liable to loss or great wastage, he may discontinue such warehouse, and require the merchandize therein to be transferred to such other warehouse as he may designate, and within such time as he may prescribe;

NOTES. (1) This charge for stamps is held to be superseded by 1880, May 28, ch. 108, § 6, post, p. 286. (2) Amount of tax fixed by 1875, March 3, ch. 127, and ch. 130, § 12, ante, pp. 70, 78, amending R. S., 3309. Withdrawal for export regulated by the sections of the Revised Statutes and the acts noted in the margin.

in case of discon

And all the provisions of section thirty two hundred and seventy Warehouses; two of the Revised Statutes of the United States, relating to trans- transfer of spirits fers of spirits from warehouses, including those imposing penalties, tinuance. are hereby made applicable to transfers from special bonded ware- R. S., § 3272.

houses.

SEC. 8. That the tax upon any brandy distilled from grapes, reGrape-brandy moved from the place where it was distilled, and in respect of which removed without any requirement of this act is not complied with, shall at any time compliance with when knowledge of such fact is obtained by the Commissioner of act; tax, how asInternal Revenue, be assessed by him upon the distiller of the same, e and returned to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint.

But this provision shall not exclude any other remedy or proceeding provided by law.

sessed and collec

Payment of tax

SEC. 9. That nothing in this act shall be construed as extending the time in which the tax on brandy made from grapes shall be paid not extended bebeyond three years from the day on which the taxable quantity is ascertained by the gauger;

And all brandy made from grapes, found elsewhere than in a distillery or special bonded warehouse, not having been removed therefrom according to law, and all brandy on which the tax has not been paid within three years of the date of the original gauging shall be forfeited to the United States.

yond three years. R. S., §3330.

act.

SEC 10. That the Commissioner of Internal Revenue, with the Rules and reguapproval of the Secretary of the Treasury, may make all needful lations under this rules and regulations for carrying into effect the provisions of this act, and such regulations when made shall have all the force and effect of law.

SEC. 11. That in case any grape brandy removed from the distil- Penalties for lery for deposit in a special warehouse, shall fail to be deposited in failure to comply with provisions of such warehouse within ten days thereafter, or within the time speci- this act. fied in any bond given on such removal, or if any grape-brandy deposited in any special warehouse shall be taken therefrom for deposit in another warehouse, or for export, or otherwise, without full compliance with the provisions of this act, and with the requirements of any regulations made thereunder, and with the terms of any bond given on such removal, then any person who shall be guilty of such failure, and any person who shall in any manner violate any provisions of this act, or of the regulations made in pursuance thereof, shall be subject, on conviction to a fine of not less than one hundred dollars nor more than five thousand dollars, and to imprisonment for not less than three months nor more than three years, for every such failure or violation; and the spirits as to which such failure or violation shall take place shall be forfeited to the United States. [March 3, 1877.]

CHAP. 116.—An act granting to the State of Missouri all lands therein selected as swamp and overflowed lands (1.)

March 3, 1877.

19 Stat. L., 395. Swamp and overflowed lands ed to State.

in Missouri grant

R. S., § 2479.

Be it enacted, &c., That all lands in the State of Missouri selected as swamp and overflowed lands, and regularly reported as such to the General Land Office, and now withheld from market as such, so far as the same remain vacant and unappropriated and not interfered with by any preemption, homestead, or other claim under any law of the United States, and the claim whereto has not been heretofore rejected by the Commissioner of the General Land Office, or other competent authority, be, and the same are hereby, confirmed 99, ante, p. 67. to said State, and all title thereto vested in said State;

And it is hereby made the duty of the Secretary of the Interior to cause patents to issue for the same. [March 3, 1877.]

NOTE.-(1) See note (1) to 1874, June 22, ch. 422, ante, p. 40, giving land laws applying specially to
Missouri.

1875, Feb. 23, ch.

March 3, 1877. 19 Stat. L., 396. Tax on agricul

tural lands.

CHAP. 117.—An act for the support of the government of the District of Columbia for the fiscal year ending June thirtieth, eighteen hundred and seventy-eight [1], and for other purposes.

Be it enacted, &c., That for the support of the government of the District of Columbia for the fiscal year ending June thirtieth, eightR. S. of D. C., § een hundred and seventy-eight, there shall be levied upon all lands 149. 1878, June 11, outside of the cities of Washington and Georgetown held and used ch. 180, § 3, post, solely for agricultural purposes a tax of (2) one dollar and twenty-five p. 175. cents on each hundred dollars of the assessed value thereof, and on other real upon all other real and personal property in said District, excepting and personal prop- only the real and personal property of the United States and that hereinafter stated, a tax of one dollar and fifty cents on each one hundred dollars of the assessed value thereof

erty.

Penalty for delinquency.

Advertise ment

rears.

153-188.

1879, Feb. 6, ch. 50, ante, p. 216.

1890, Mar. 19,ch. 40, post, p. 709.

SEC. 2. [Superseded by 1878, June 11, ch. 180, § 3, post, p. 175.] SEC. 3. For substitute see 1878, April 3, ch. 48, § 3, post, p. 156.] SEC. 4. That if one-half of the tax herein levied upon the real and personal property taxed by this act shall not be paid before the first day of December, eighteen hundred and seventy-seven, said installment shall thereupon be in arrears and delinquent; and there shall then be added, to be collected with such taxes, a penalty of two per centum upon the amount thereof, and a like penalty on the first day of each succeeding month until payment of said installment and penalty. And if said installment shall not be paid before the first day of June, eighteen hundred and seventy-eight, together with the one-half of said original tax due before said first day of June, a like penalty shall then be added on said last one-half of such tax; and the whole together shall constitute the delinquent tax, to be dealt with and collected in the manner prescribed by this act.

SEC. 5. That it shall be the duty of the collector of taxes in said and sale of land District to prepare a complete list of all taxes on real property upon for taxes in ar- which the same are levied, in arrears on the first day of July eighteen R. S. of D. C., gg hundred and seventy eight, including all taxes due to the late corporation of Washington City, Georgetown, levy court, and the District of Columbia; and he shall within fifteen days thereafter, publish the same with a notice of sale, in a pamphlet of which not less than five thousand copies shall be printed for circulation; and it shall be the duty of said collector of taxes to give notice by advertising in the regular issue of two daily newspapers published in said District twice a week for three successive weeks, that said pamphlet has been printed and that a copy thereof will be delivered to any tax payer applying therefor at the office of said tax-collector; and that if the taxes due together with the penalties and costs that may have accrued thereon, shall not be paid prior to the day named for sale, the property will be sold by the said collector at public auction at office of said collector in the city of Washington, on the second Tuesday of August following, and each day thereafter until all is sold, at a fixed hour, between the hours of ten o'clock in the forenoon, and four o'clock in the afternoon of said days to the highest bidder or bidders. The expenses of said advertising and the printing of said pamphlet shall be paid, by a charge of twenty cents for each lot or piece of property advertised. Upon the day specified aforesaid, the collector shall proceed to sell any and all property upon which such taxes remain unpaid, and continue to sell the same every secular day until all the real property as aforesaid shall have been brought to auction.

Expenses.

NOTES. (1) Although the title of this act would indicate that it was enacted for a single year, yet the concluding section (§ 18, infra, p. 147) makes it the tax law of the District till repealed, and, as such, it is still in force, except so far as superseded or repealed by subsequent acts noted in the text or margin.

In many respects both this act and the amendatory one of 1878, April 3, ch. 48, post, p. 156, are superseded by 1883, March 3, ch. 137, as amended by 1891, March 3, ch. 546, par. 2, post, pp. 413, 931; but as the latter acts are in terms limited to the assessment and taxation of real property, all of the acts of 1877 and 1878, covering both real and personal property, are here retained except such parts as are clearly superseded by subsequent enactments.

(2) Reduced to one dollar by the act noted in the margin.

Certificate and

Immediately after the close of the sale, upon payment of the purchase-money he shall issue to the purchaser a certificate of sale, and deed to be given if the property shall not be redeemed by the owner thereof within purchaser. two years from the day of sale by payment to the collector of said District for the use of the legal holder of the certificate of the amount for which it was sold at such sale, and fifteen percentum per annum thereon, a deed thereof shall be given by the Commissioners of the District, or their successors in office, to the purchaser at the tax-sale or the assignee of such certificate, which deed shall be admitted and held to be prima facie evidence of a good and perfect title, in fee to be primasimple to any property bought at any sale herein authorized; and all facie evidence of proceedings prior to said deed shall be presumed to have been regular until the contrary be proved;

Provided, That no property advertised as aforesaid shall be sold, upon any bids not sufficient to meet the amounts of tax penalty and costs; but in case the highest bid upon any property is not sufficient to meet the taxes penalty and costs thereon said property shall thereupon be bid off by the said Commissioners or their successors in office, in the name of the District of Columbia;

title.

1887, Jan. 26, ch. 41, post, p. 519. Property not to be sold for less

than tax, etc.

still subject to

equity.

But the property so bid off, shall not be exempted from assessment and taxation, but shall be assessed and taxed as other property; tax. And if within two years thereafter such property is not redeemed Lien to be enby the owner or owners thereof, by the payment of the taxes penal- forced by bill in ties and costs due at the time of the offer of the sale, and that may have accrued after that date and ten per centum per annum thereon, or if any property two years after having been so bid off at any sale whatever in the name of said District, under this or any other law, and whether heretofore or hereafter made is not or has not been so redeemed as aforesaid, then the Commissioners of the District or their successors in office shall, in the name and on behalf of the District of Columbia apply to the supreme court of said District sitting in equity for the purpose of enforcing the lien acquired as aforesaid by said District on the property aforesaid.

had.

And until such judicial proceedings shall be had the property so Right to redeem as aforesaid sold for taxes, and bid off in the name of the District, till proceedings either at any sale heretofore made or at any sale hereafter to be made, may be redeemed by the owner thereof by the payment of the taxes and all legal penalties and costs thereon.

Decree for sale.

Precedence of

Upon proof of the failure of the owner or owners of the property to redeem it as provided by law, unless it shall be shown by the defendant or defendants that the sale for taxes was irregular and void, the court shall, without unnecessary delay, giving these cases precedence over current business, decree the sale of said property to tax cases. satisfy the taxes, penalties, costs, and interest due to the government of the District of Columbia; and the costs of suit and said sale shall be had in the same manner as of foreclosures, mortgages, or trustdeeds in said court.

No sale shall be made, unless by express order of the court, for an amount less than the aggregate of said taxes penalties, costs, and interest.

Minimum price.

Any surplus received from said sale over said aggregate and the Surplus procosts of the court, including the commission of the trustee, shall be ceeds. paid to the person in equity entitled to receive it; and, on confirmation of the sale, the court shall cause to be issued to the purchaser a deed which shall have the effect to convey to said purchaser all the right, title and estate of all persons whomsoever claiming an interest to said property, except as hereinafter provided:

Deed.

And provided also, That minors or other persons under legal disa- Redemption by bility be allowed one year after such minors coming to, or being of persons under disfull age, or after the removal of such legal disability, to redeem the ability.

property so sold, or of which the title has, as aforesaid, become vested

in the District of Columbia, from the purchaser or purchasers, his,