Guano Eslands. 1. Guano islands discovered by citizens to be deemed as appertaining to the United States. Evidence of discovery to be fur nished to the state department. 2. Exclusive rights of discoverers. To give bonds. 3. Importation of such guano to be regulated as in the coasting trade. 4. United States not bound to retain possession. 6. Crimes thereon, to be punished as offences on the high seas. 11 Stat. 119. discovered by deemed as apper 1. When any citizen or citizens of the United States may have discovered, or shall 18 Aug. 1856 § 1. hereafter discover a deposit of guano on any island, rock or key not within the lawful jurisdiction of any other government, and not occupied by the citizens of any other Guano islands government, and shall take peaceable possession thereof and occupy the same, said citizens, to be island, rock or key may, at the discretion of the president of the United States, be con- taining to the sidered as appertaining to the United States: Provided however, That notice be given by United States. such discoverer or discoverers, as soon as practicable, to the state department of the United States, of such discovery, occupation and possession, verified by affidavit, describ- Evidence of dising said island, rock or key, and the latitude and longitude thereof, as near as may be, furnished to the and showing that such possession was taken in the name of the United States; and that state department. satisfactory evidence be furnished to the state department that such island, rock or key was not, at the time of the discovery thereof, or of the taking possession and occupation thereof by the claimants, in the possession or occupation of any other government or of the citizens of any other government. covery to be Ibid. 2 2. 2. The said discoverer or discoverers, or his or their assigns, being citizens of the United States, may be allowed, at the pleasure of congress, the exclusive right of occu- Exclusive rights pying said island, rocks or keys, for the purpose of obtaining said guano, and of selling of discoverers. and delivering the same to citizens of the United States, for the purpose of being used therein, and may be allowed to charge and receive for every ton thereof delivered alongside a vessel in proper tubs, within reach of ship's tackle, a sum not exceeding eight dollars per ton for the best quality, or four dollars per ton in its native place of deposit: Provided however, That no guano shall be taken from said island, rock or key, except for the use of the citizens of the United States, or of persons resident therein as aforesaid. And provided also, That said discoverer or discoverers, or his or their assigns, shall first To give bonds. enter into bonds, with such penalties or securities as may be required by the president, to deliver the said guano to citizens of the United States, for the purpose of being used therein, and to none others, and at the price aforesaid, and to provide all necessary facilities for that purpose within a time to be fixed in said bond. And any breach of the provisions thereof shall be taken and deemed a forfeiture of all rights accruing under and by virtue of this act. 3. The introduction of guano from such islands, rocks or keys, shall be regulated as in the coasting trade between different parts of the United States, and the same laws shall govern the vessels concerned therein. 4. Nothing in this act contained shall be construed obligatory on the United States to retain possession of the islands, rocks or keys, as aforesaid, after the guano shall have been removed from the same. Ibid. 23. Ibid. 24. Ibid. 25. 5. The president of the United States is hereby authorized, at his discretion, to employ the land and naval forces of the United States to protect the rights of the said discoverer How rights to be or discoverers, or their assigns, as aforesaid. protected. Ibid. 26. as offences on the 6. Until otherwise provided by law, all acts done, and offences or crimes committed on every such island, rocks or keys by persons who may land thereon, or in the waters Crimes thereon, adjacent thereto, shall be held and deemed to have been done or committed on the high to be punished seas, on board a merchant ship or vessel belonging to the United States, and be punished high seas. according to the laws of the United States relating to such ships or vessels, and offences on the high seas; which laws, for the purposes aforesaid, are hereby extended to and over such islands, rocks or keys." Habeas Corpus. 1. Gurts to issue habeas corpus. Limitation. 3. To bring up aliens committed for acts done under authority 2. To relieve persons imprisoned for acts done under authority of foreign government. Power to discharge or remand. Appeal. of the federal government. Penalty for neglecting to make re- Proceedings of state courts, in the mean time, to be void. turn. 1. All the before-mentioned courts of the United States (a) shall have power to issue writs 24 Sept. 17892 14. of scire facias, habeas corpus, (b) and all other writs not specially provided for by statute, (a) This includes the supreme court. United States v. Hamilton. 3 Dall. 17. Ex parte Benford, 3 Cr. 449. Ex parte Bollman, 4 Ibid. 100. Ex parte Watkins, 3 Pet. 201. s. c., 7 Ibid. 568. Ex parte Milburn, 9 Ibid. 704. But a single judge, in vacation, can 1 Stat. 81. not issue a writ of habeas corpus. and remit the case to the supreme court for decision. In re Kaine. 14 How. 103. (b) This gives authority to issue the writ, but reference must be had to the common law to ascertain the nature of that writ. Ex Courts may issue habeas corpus. 24 Sept. 1789. which may be necessary for the exercise of their respective jurisdictions, (a) and agreeable to the principles and usages of law. (b) And either of the justices of the supreme court, as well as judges of the district courts, shall have power to grant writs of habeas corpus for the purpose of an inquiry into the cause of commitment: (c) Provided, That writs of habeas corpus shall in no case extend to prisoners in jail, unless where they are in custody, under or by color of the authority of the United States, (d) or are committed for trial before some court of the same, or are necessary to be brought into court to testify. Limitation. 4 Stat. 634. To relieve per sons imprisoned for acts done of the federal government. 2 March 1833 87. 2. Either of the justices of the supreme court, or a judge of any district court of the United States, in addition to the authority already conferred by law, shall have power to grant writs of habeas corpus in all cases of a prisoner or prisoners, in jail or confinement, where he or they shall be committed or confined, on, or by any authority or law, under authority for any act done, or omitted to be done, in pursuance of a law of the United States, or any order, process or decree, of any judge or court thereof, anything in any act of conPenalty for neg- gress to the contrary notwithstanding. (e) And if any person or persons to whom such writ of habeas corpus may be directed, shall refuse to obey the same, or shall neglect or refuse to make return, or shall make a false return thereto; in addition to the remedies already given by law, he or they shall be deemed and taken to be guilty of a misdemeanor, and shall, on conviction before any court of competent jurisdiction, be punished, by fine, not exceeding one thousand dollars, and by imprisonment, not exceeding six months, or by either, according to the nature and aggravation of the case. lecting to make return. 20 Aug. 1842 2 1. 5 Stat. 539. To bring up aliens committed authority of foreign govern ment. 3. Either of the justices of the supreme court of the United States, or judge of any district court of the United States, in which a prisoner is confined, in addition to the authority already conferred by law, shall have power to grant writs of habeas corpus in for acts done by all cases of any prisoner or prisoners, in jail or confinement, where he, she or they, being subjects or citizens of a foreign state, and domiciled therein, shall be committed or confined, or in custody, under or by any authority or law, or process founded thereon, of the United States, or of any one of them, for or on account of any act done or omitted under any alleged right, title, authority, privilege, protection or exemption, set up or claimed under the commission, or order or sanction, of any foreign state or sovereignty, the validity and effect whereof depend upon the law of nations, or under color thereof. And upon the return of the said writ, and due proof of the service of notice of the said proceeding, to the attorney-general or other officer prosecuting the pleas of the state, under whose authority the petitioner has been arrested, committed or is held in custody, to he prescribed by the said justice or judge at the time of granting said writ, the said justice or judge shall proceed to hear the said cause; and if, upon hearing the same, it shall appear that the prisoner or prisoners is or are entitled to be discharged from such confinement, commitment, custody or arrest, for or by reason of such alleged right, title, authority, privileges, protection or exemption, so set up and claimed, and the laws of nations applicable thereto, and that the same exists in fact, and has been duly proved to the said justice or judge, then it shall be the duty of the said justice or judge, forthwith to discharge such prisoner or prisoners accordingly. And if it shall appear to the said Power to discharge or remand. parte Watkins, 3 Pet. 201. It is a great prerogative writ known to the common law, the great object of which is, the liberation of those who may be imprisoned without sufficient cause. It is in the nature of a writ of error to examine the legality of the commitment. Ibid. In the matter of Keeler, Hemp. 306. United States v. Coolidge, 1 Gall. 494. But on a habeas corpus, the court cannot look behind the sentence of a court of competent jurisdiction. Johnson v. United States. 3 McLane, 89. Ex parte Watkins, 3 Pet. 193. And a commitment for contempt is such a sentence. Ex parte Kearney, 7 Wh. 38. (a) It may be issued by the supreme court in the exercise of its appellant jurisdiction. Ex parte Bollman, 4 Cr. 75. Ex parte Watkins, 7 Pet. 568. But original jurisdiction cannot be exercised by means of this writ. In the matter of Metzger, 5 How. 176, 191. In re Kaine, 14 Ibid. 103. Nor can it issue to bring up a prisoner confined by state process, for any other purpose save to examine him as a witness. Ex parte Dorr, 3 How. 103. United States v. French, 1 Gall. 1. Ex parte Cabrera, 1 W. C. C. 232. It may however be issued to relieve a federal officer from imprisonment by state process. if he has been arrested for his conduct in executing the process of the United States. Ex parte Jenkins, 2 Wall. Jr. 521. Ex parte Robinson, 6 McLean, 355. So, it may issue, on the petition of a master whose slaves have been taken and detained from him by force. United States v. Williamson, 3 Am. L. R. 729. It is said, that the phrase "which may be necessary for the exercise of their respective jurisdictions," does not apply to the writs of habeas corpus and scire facias, but solely to the other writs not specially provided for by statute." United States v. Williamson, 4 Ibid. 11. (b) Though the writ of habeas corpus is a writ of right, it is not a writ of course; and the judges are not bound to grant it except on cause shown. United States v. Lawrence, 4 Cr. C. C. 521. Ex parte Lawrence, 5 Binn. 304. Williamson's Case, 2 Casey, 9. Ex parte Williamson, 3 Am. L. R. 741. In the matter of Keeler, Hemp. 307. An attachment for not returning a writ of habeas corpus at the appointed time, will not be issued until three days shall have expired after the service of the writ. United States v. Bollman, 1 Cr. C. C. 373. The return, denying that the persons for whose benefit the writ is issued, are in the defendant's cus tody, possession, power or control," may be traversed and proved false, at the hearing. United States v. Williamson, 3 Am. L. R. 729. If the return be evasive and insufficient, the party refusing to produce the bodies of the prisoners, if present, will be com mitted. Ibid. United States v. Davis, 5 Cr. C. C. 622. Pending the examination, the prisoner is detained, not on the original warrant, but under the authority of the writ of habeas corpus ; he may be bailed, on the return of the writ, de die in diem, or be remanded to the jail whence he came, or to any other place of safe keeping under the control of the court. In re Kaine. 14 Ros, 133. Ex parte Bollman, 4 Cr. 123. A writ of error does not lie. to re-examine the judgment of a circuit court, on a writ of babes corpus. Barry v. Mercein. 5 How. 103. For a discharge on habeat corpus does not protect the party from arrest under other process for the same offence. Ex parte Milburn, 9 Pet. 704. See Ex parte Robinson, 6 McLean, 355. (c) This applies as well to cases of commitment under civil, sa to those under criminal process. Ex parte Randolph. 2 Brock. 448. See Ex parte Cabrera, 1 W. C. C. 232. In re Kaine, 14 How, 134. (d) A party arrested as a fugitive from justice is in custody under the authority of the United States. Ex parte Smith 3 McLean, 131. See Elkison v. Deliesseline, 2 Wh. Cr. Cas, 69. (e) The service of process under the United States cannot be interrupted by the arrest of the officer or person ailing him in serving such process, or in any other manner, by means of state process or warrants. United States v. Morris, 2 Am. L. R. 348. T Opin. 482. A writ of habeas corpus may issue, under this act to relieve an officer of the federal government, who has been im prisoned under state authority for the performance of his duty. Ex parte Robinson, 6 McLean, 355. And, at the hearing of such writ, the court may go behind the return and inquire into the sufficiency of the cause of commitment. Ex parte Jenkins, 2 Wall. Jr. 521. Ex parte Sifford, 5 Am. L. R. 659. See contra Thomas v. Crossin, 3 Am, L. R. 207. justice or judge that such judgment or discharge ought not to be rendered, then the said 29 August 1842. prisoner or prisoners shall be forthwith remanded: Provided always, That from any Appeal. decision of such justice or judge an appeal may be taken to the circuit court of the United States for the district in which the said cause is heard; and from the judgment of the said circuit court to the supreme court of the United States, on such terms and under such regulations and orders, as well for the custody and appearance of the prisoner or prisoners, as for sending up to the appellate tribunal a transcript of the petition, writ of habeas corpus, return thereto, and other proceedings, as the judge Learing the said cause may prescribe; and pending such proceedings or appeal, and until final judgment Proceedings of be rendered therein, and after final judgment of discharge in the same, any proceeding the mean time, against such prisoner or prisoners, in any state court, or by or under the authority of be void. any state, for any matter or thing so heard and determined, or in process of being heard and determined, under and by virtue of such writ of habeas corpus, shall be deemed null and void. state courts, y I. MARINE HOSPITALS. Hospitals. 1. Deduction of twenty cents per month to be made from seamen's wages, and paid to collectors. 2. No enrolment or license to be renewed until such payment be made. Penalty for false return. 3. Quarterly returns to be made to secretary of the treasury. President to provide for relief of sick or disabled seamen. 4. Surplus to be invested. Hospitals to be erected. 5. Directors to be appointed. Their duties. Tenure of office. To render quarterly accounts. To receive no compensation. 6. When moneys to be expended. 7. Hospital money to be paid by seamen in the navy. 8. To be entitled to the same relief as merchant seamen. 9. Hospital fund. How expended. 10. Masters of boats. &c., on the Mississippi, to pay hospital money. Penalty for false report. Persons employed to be deemed merchant seamen. 11. When foreign seamen to be admitted. Charge therefor. No clearance to be granted without payment. Directors to render accounts. 12. Hospital money to be paid into the treasury. 13. Accountability of directors. 14. Extended to vessels in the coasting trade. 15. Canal-boats excepted. II. NAVY HOSPITALS. 16. Navy hospital fund. 17. All fines to be paid over. 18. Sites for hospitals to be procured. Naval asylum. 19. Rules to be established. 20. Deduction to be made from accounts of seamen and pensioners whilst inmates thereof. 44. Admission of paying insane patients. I. MARINE HOSPITALS. 1 Stat. 605. 1. The master or owner of every ship or vessel of the United States arriving from a 16 July 1798 8 1. foreign port (a) into any port of the United States shall, before such ship or vessel shall be admitted to an entry, render to the collector a true account of the number of seamen Deduction of 20 cents per month that shall have been employed on board such vessel since she was last entered at any to be made from port of the United States, and shall pay to the said collector at the rate of twenty cents per month for every seaman so employed; which sum he is hereby authorized to retain lectors. out of the wages of such seamen. (b) seamen's wages, and paid to col Ibid. 2. newed, until made. 2. No collector shall grant to any ship or vessel, whose enrolment or license for carrying on the coasting trade has expired, a new enrolment or license before the master of No enrolment or such ship or vessel shall first render a true account to the collector of the number of license to be reseamen, and the time they have severally been employed on board such ship or vessel such payment be during the continuance of the license which has so expired, and pay to such collector twenty cents per month for every month such seamen have been severally employed as aforesaid; which sum the said master is hereby authorized to retain out of the wages of such seamen. And if any such master shall render a false account of the number of men, Penalty for false and the length of time they have severally been employed, as is herein required, he return. shall forfeit and pay one hundred dollars. 3. It shall be the duty of the several collectors to make a quarterly return of the sums Ibid. 23. collected by them respectively, by virtue of this act, to the secretary of the treasury; and Quarterly rethe president of the United States is hereby authorized, out of the same, to provide for turns to be made the temporary relief and maintenance of sick or disabled seamen, in the hospitals or other proper institutions now established in the several ports of the United States, or, in vide for relief of norts where no such institutions exist, then in such other manner as he shall direct: (a) See infra, 2, 14, 15. to secretary. President to pro sick or disabled seamen. (b) See infra, 7, as to seamen in the navy. 16 July 1798. Provided, That the moneys collected in any one district shal be expended within the same.(a) Ibid. & 4. Surplus to be invested. Hospitals to be erected. Ibid. 2 5. appointed. Their duties. 4. If any surplus shall remain of the moneys to be collected by virtue of this act, after defraying the expense of such temporary relief and support, the same, together with such private donations as may be made for that purpose, (which the president is hereby authorized to receive), shall be invested in the stock of the United States, under the direction of the president; and when, in his opinion, a sufficient fund shall be accu mulated, he is hereby authorized to purchase or receive cessions or donations of ground or buildings, in the name of the United States, and to cause buildings, when necessary, to be erected as hospitals for the accommodation of sick and disabled seamen.(b) 5. The president of the United States be, and he is hereby authorized to nominate and Directors to be appoint, in such ports of the United States as he may think proper, one or more persons, to be called directors of the marine hospital of the United States, whose duty it shall be to direct the expenditure of the funds assigned for their respective ports, according to the third section of this act; to provide for the accommodation of sick and disabled seamen, under such general instructions as shall be given by the president of the United States for that purpose, and also subject to the like general instructions, to direct and govern such hospitals as the president may direct to be built in the respective ports: Tenure of office. And the said directors shall hold their offices during the pleasure of the president, who is authorized to fill up all vacancies that may be occasioned by the death or removal of any of the persons so to be appointed. And the said directors shall render an account of the moneys received and expended by them, once in every quarter of a year, to the secretary of the treasury, or such other person as the president shall direct; but no other allowance or compensation shall be made to the said directors except the payment of such expenses as they may incur in the actual discharge of the duties required by this To render quar terly accounts. To receive no compensation. 2 March 1799 21. 1 Stat. 729. Where moneys to be expended. act. 6. The president of the United States shall be, and he hereby is authorized to direct the expenditure of any moneys which have been or shall be collected by virtue of an act, entitled "An act for the relief of sick and disabled seamen," to be made within the state wherein the same shall have been collected, or within the state next adjoining thereto, except what may be collected in the states of New Hampshire, Massachusetts, Rhode Island and Connecticut; anything in the said act contained to the contrary thereof, notwithstanding. Ibid. 2. 7. The secretary of the navy shall be, and he is hereby authorized and directed to Hospital money deduct, after the first day of September next, from the pay thereafter to become due, of to be paid by sea- the officers, seamen and marines of the navy of the United States, at the rate of twenty cents per month, for every such officer, seaman and marine, and to pay the same quarterannually to the secretary of the treasury, (c) to be applied to the same purposes as the money collected by virtue of the above mentioned act is appropriated. men in the navy. Ibid. 23. 8. The officers, seamen and marines of the navy of the United States, shall be entitled To be entitled to to receive the same benefits and advantages, as by the act above mentioned are pro the same relief as vided for the relief of the sick and disabled seamen of the merchant vessels of the United States. merchant sea men. 3 May 1802 1. 2 Stat. 192. Hospital fund. How expended. 9. The moneys heretofore collected in pursuance of the several acts "for the relief of sick and disabled seamen," and at present unexpended, together with the moneys hereafter to be collected by authority of the before-mentioned acts, shall constitute a general fund, which the president of the United States shall use and employ as circum stances shall require for the benefit and convenience of sick and disabled American seamen. Ibid. 23. 10. The master of every boat, raft or flat, belonging to any citizen of the United States Masters of boats, which shall go down the Mississippi with intention to proceed to New Orleans, shall, on c. on the Mis his arrival at Fort Adams, (d) render to the collector or naval officer thereof, a true account sissippi, to pay hospital money. of the number of persons employed on board such boat, raft or flat, and the time that each person has been so employed, and shall pay to the said collector or naval officer at the rate of twenty cents per month, for every person so employed, which sum he is hereby authorized to retain out of the wages of such person; and the said collector or naval officer shall not give a clearance for such boat, raft or flat, to proceed on her voyage to New Orleans, until an account be rendered to him of the number of persons employed on board such boat, raft or flat, and the money paid to him by the master or owner Penalty for false thereof; and if any such master shall render a false account of the number of persons, and the length of time they have severally been employed, as is herein required, he shall ed to be deemed forfeit and pay fifty dollars, which shall be applied to, and shall make a part of the said general fund for the purposes of this act: Provided, That all persons employed in navi report. merchant sea men. (a) See infra, 6. (b) See infra, 16, as to navy hospitals. (c) See infra, 16. (d) See act 13 February 1807. 2 Stat. 418. gating any such boat, raft or flat, shall be considered as seamen' of the United States, and entitled to the relief extended by law to sick and disabled seamen.(a) 3 May 1802. Ibid. 25. admitted. 11. Each and every director of the marine hospitals within the United States, shall, if it can with convenience be done, admit into the hospital of which he is director, sick When foreign foreign seamen, on the application of the master or commander of any foreign vessel to seamen to be which such sick seaman may belong; and each seaman so admitted shall be subject to a charge of seventy-five cents per day for each day he may remain in the hospital, the Charge therefor payment of which the master or commander of such foreign vessel shall make to the collector of the district in which such hospital is situated; and the collector shall not No clearance to grant a clearance to any foreign vessel, until the money due from such master or com- payment. mander, in manner and form aforesaid, shall be paid; and the director of each hospital granted until is hereby directed, under the penalty of fifty dollars, to make out the accounts against Directors to each foreign seaman that may be placed in the hospital, under his direction, and render render accounts. the same to the collector. Ibid. 26. Hospital money to be paid into the treasury. Ibid. 27. 12. The collectors shall pay the money collected, by virtue of this and the act to which this is an amendment, into the treasury of the United States, and be accountable therefor, and receive the same commission thereon, as for other money by them collected. 13. Each and every director of the marine hospitals shall be accountable at the treasury of the United States for the money by them received in the same manner as other receivers of public money, and for the sums by them expended shall be allowed a com- directors. mission at the rate of one per cent. Accountability of 5 Stat. 602. sels in the coast 14. The provisions and penalties of the act of the 16th of July 1798, entitled "An 1 March 1843 § 1. act for the relief of sick and disabled seamen," be, and the same hereby are extended to the masters, owners and seamen of registered vessels employed in carrying on the coast- Extended to vesing trade;(b) and the secretary of the treasury is authorized and directed to issue such ing trade. instructions to the collectors of the various ports as shall secure the collection of hospital money from said seamen, masters and owners. 9 Stat. 38. Canal-boats excepted. 15. The owner or owners, master or captain, or other persons employed in navigating 20 July 1846 3 L canal-boats without masts or steam power, (c) now by law required to be registered, licensed, or enrolled and licensed, shall not be required to pay any marine hospital tax or money; nor shall the persons employed to navigate such boats receive any benefit or advantage from the marine hospital fund; nor shall such owner or owners, master or captain, or other persons be required to pay fees, or make any compensation for such register, license, or enrolment and license; nor shall any such boat be subject to be libelled in any of the United States courts for the wages of any person or persons who may be employed on board thereof, or in navigating the same. II. NAVY HOSPITALS. 2 Stat. 650. Navy hospital 16. The money hereafter collected by virtue of the act entitled "An act in addition 26 Feb. 1811 81. to an act for the relief of sick and disabled seamen," (d) shall be paid to the secretary of the navy, the secretary of the treasury and the secretary of war, for the time being; f who are hereby appointed a board of commissioners, by the name and style of Commissioners of Navy Hospitals ;(e) which, together with the sum of fifty thousand dollars hereby appropriated out of the unexpended balance of the marine hospital fund, to be paid to the commissioners aforesaid, shall constitute a fund for navy hospitals. 17. All fines imposed on navy officers, seamen and marines, shall be paid to the commissioners of navy hospitals. Ibid. 22. Ibid. 23. 18. The commissioners of navy hospitals be and they are hereby authorized and required to procure at a suitable place or places proper sites for navy hospitals, and if sites for hospitals the necessary buildings are not procured with the site, to cause such to be erected, hav- to be procured. ing due regard to economy, and giving preference to such plans as with most convenience and least cost will admit of subsequent additions, as the funds will permit and circumstances require; and the commissioners are required at one of the establishments Naval asylum. to provide a permanent asylum for disabled and decrepid navy officers, seamen and marines. 19. That the secretary of the navy be authorized and required to prepare the neces- Ibid. 4. sary rules and regulations for the government of the institution, and report the same to Rules to be esta the next session of congress. (a) See infra, 15. (b) See 4 Opin. 233. (e) A canal-boat of 123 tons burden, without masts or steampower, engaged in the coal trade between Port Carbon, Schuylkill county, Pennsylvania, and the city of New York, by way of the Schuylkill Navigation, and the Delaware and Raritan Canal, of which distance 151 miles are by land, and 77 upon tide-water, where the boat was towed by a steam propeller, was held not to be liable, under this act, to the payment of hospital money. notwithstanding the instructions of the secretary of the treasury to the contrary. Buckley v. Brown, 13 Leg. Int. 364. (d) See supra, 7, 8. blished. (e) By act 10 July 1832. the secretary of the navy is constituted trustee of the navy hospital fund, and all the powers conferred and duties imposed on the commissioners are transferred to him, and he is thereby required to cause books to be opened, and regular accounts to be kept showing the condition of the said fund, and the receipts and expenditures thereof; and to make an an nual report to congress, containing an abstract of the condition of the fund and the receipts and expenditures thereof during the year. 4 Stat. 572. |