in connection therewith shall be audited by the proper accounting officers of the trea- 2 July 1864. sury. The first section of the "Act to provide for the collection of abandoned property and for the prevention of fraud in insurrectionary districts in the United States," approved March 12th 1863, is hereby extended so as to include the descriptions of property mentioned in an act entitled "An act further to provide for the collection of duties on imports, and for other purposes," approved July 13th 1861, and an act entitled "An act to suppress insurrection, to punish treason and rebellion, to seize and confiscate the property of rebels, and for other purposes," approved July 17th 1862, respectively; and the sales provided for in said act first mentioned may be made at such places as may be designated by the secretary of the treasury. And section six of said firstmentioned act is hereby amended, so as to include every description of property men- What property tioned in the acts of July 13th 1861 and July 17th 1862, aforesaid; and all property, abandoned. real or personal, described in the acts to which this is in addition, shall be regarded as abandoned, when the lawful owner thereof shall be voluntarily absent therefrom, and engaged, either in arms or otherwise, in aiding or encouraging the rebellion. to be deemed Ibid. 26. ties, &c. 45. So much of the fifth section of the act approved May 20th 1862, and the fourth section of the act approved March 12th 1863 as directs the manner of distributing fines, Distribution of penalties and forfeitures, is hereby repealed; and in lieu of the distribution thereby fines and penaldirected to be made to informers, collectors and other officers of the customs, the court decreeing condemnation may award such compensation to customs officers, informers or other persons, for any service connected therewith, as will tend to promote vigilance in protecting the public interests, and as shall be just and equitable, in no case, however, to exceed the aggregate amount heretofore directed by the said fifth section. Ibid. 7. tured on inland waters not to be deemed prize. 15 Stat. 251. Proceeds of sales the treasury. to be paid into 46. No property seized or taken upon any of the inland waters of the United States by the naval forces thereof, shall be regarded as maritime prize; but all property so Property capseized or taken shall be promptly delivered to the proper officers of the courts, or as provided in this act and in the said act approved March 12th 1863. 47. All moneys which have been received by any officer or employé of the govern- 30 Mar. 1868 § 1. ment, or any department thereof, from sales of captured and abandoned property in the late insurrectionary districts, under or under color of the several acts of congress providing for the collection and sale of such property, and which have not already been actually covered into the treasury, shall immediately be paid into the treasury of the United States, together with any interest which has been received or accrued thereon. 48. If any officer or person having the custody, possession or control of any money derived or arising from the sale or other disposition of any such property mentioned in Neglect to be the preceding section, shall convert the same to his own use, or shall refuse or neglect, deemed embezfor the space of thirty days next after the passage of this resolution, to pay the same into the treasury of the United States, or shall in anywise pay away or dispose of the same, otherwise than by paying the same into the treasury as aforesaid, shall be deemed and held guilty of embezzling the public money of the United States, and shall be punished therefor, by imprisonment for a term of not more than ten years, and shall pay a fine equal to the sum so embezzled. Ibid. ? 2. zlement. 27 June 1868 1. 15 Stat. 243. Aliens not to maintain suits 49. No action or suit shall be maintained in any court of the United States, or of any state thereof, in the name or in the behalf or interest of any alien, against the United States, or any person, for or on account of any act done or omitted to be done by such person as an officer or agent of the United States, in the administration of the act of congress entitled "An act to provide for the collection of abandoned property and for the prevention of frauds in insurrectionary districts within the United States," approved March 12, 1863, or of the act of congress entitled "An act in addition to the several acts concerning commercial intercourse between loyal and insurrectionary states, and to provide for the collection of captured and abandoned property, and the prevention of frauds in states declared in insurrection," approved July 2, 1864, or in virtue or under color of the acts of congress aforesaid, or any other acts of congress relative to the said insurrectionary states, or to persons or property therein. And to any action or suit which may have been heretofore, or shall hereafter be, instituted by any alien against the United States, or any such person as aforesaid, on account of any act done or omitted to be done as aforesaid, the defendant may and shall plead or allege in bar thereof, that such act was done, or omitted to be done, in the administration of one of the acts of congress aforesaid, or in virtue or under color thereof, and such plea or allegation, if the fact be sustained by the proof, shall be, and shall be deemed and adjudged in law to be, a complete and conclusive bar to any such suit or action: Pro- Exceptions. vided, that this section shall not be construed so as to deprive aliens who are citizens or subjects of any government which accords to citizens of the United States the right to prosecute claims against such government in its courts, of the privilege of prosecuting claims against the United States in the court of claims, as now provided by law. 27 June 1868. Jurisdiction of the court of claims to be exclusive. Payment of judgments. 50. It is hereby declared to have been the true intent and meaning of the act approved March 12th 1863, (a) entitled "An act to provide for the collection of abandoned property and for the prevention of frauds in insurrectionary districts within the United States," that the remedy given in cases of seizure made under said act, by preferring claim in the court of claims, should be exclusive, precluding the owner of any property taken by agents of the treasury department as abandoned or captured property, in virtue or under color of said act, from suit at common law, or any other mode of redress whatever, before any court or tribunal other than said court of claims. And in all cases in which suits of trespass, replevin, detinue or any other form of action may have been brought and are now pending, or shall hereafter be brought against any person, for or on account of private property taken by such person as an officer or agent of the United States, in virtue or under color of the act aforesaid, or the act approved July 2d 1864, entitled "An act in addition to the several acts concerning commercial intercourse between loyal and insurrectionary states, and to provide for the collection of captured and abandoned property, and the prevention of frauds in states declared in insurrection," the defendant may and shall plead or allege in bar thereof, that such act was done or omitted to be done by him as an officer or agent of the United States, in the administration of one of the acts of congress aforesaid, or in virtue or under color thereof, and such plea or allegation, if the fact be sustained by the proof, shall be, and shall be deemed and adjudged in law to be, a complete and conclusive bar to any such suit or action: Provided, however, That no judgment recovered in accordance with this act, shall be paid by the United States, unless the amount received by the defendant, as the proceeds of the transaction which was the foundation of the suit, shall have been paid into the treasury, except upon an appropriation duly made therefor after a full examination of the claim upon its merits. Enterior Department. [See EDUCATION.] 1. Secretary to receive, keep and distribute public documents. Room to be provided in the patent office. Delivery of documents. 2. Removal from other places of deposit. 3. Register to be kept. Reports to congress. 4. On whose requisition documents to be delivered. Expenses. 5. Duties of the secretary. Resolution of 1858 repealed. Resolution of 1857 amended. 5 Feb. 1859 1. 11 Stat. 379. Secretary to receive, keep and documents. 6. Wilkes's Exploring Expedition excepted. 7. Copyright publications to be sent to secretary of the interior. 8. Documents not to be removed from places of deposit. 9. Assistant secretary. Salary. 10. Report of expenditures of Indian bureau. 11. Certain powers vested in the secretary of the interior. 12. Superintendent, his duties and compensation. 1. The secretary of the interior is hereby charged with receiving, arranging, safekeeping and [with the] distribution of all printed journals of the two houses of congress, and all other books and documents, of every nature whatever, already or heredistribute public after directed by law to be printed or purchased for the use of the government, except of such as are directed to be printed or purchased for the particular use of congress, or of either house thereof, or for the particular use of the executive or of any of the departRoom to be pro- ments; and for this purpose the secretary of the interior is hereby directed to set apart a proper room or rooms in the patent office building, to be used for this and no other Delivery of docu- purpose; and the superintendent of public printing, public printer, binder or contractor, or any other person whose duty it shall be by law to deliver any of the same, shall deliver the same to him there. vided in the pa tent office. ments. Ibid. 22. Removal from other places of deposit. Ibid. 23. Register to be kept. Reports to congress. Ibid. 24. to be delivered. 2. It shall be the duty of the secretary of the interior to obtain and remove from the other departments and offices, and from the congressional library, and other places where the same are now kept, all such journals, books and other documents now on hand and described in the foregoing section. 3. A register of such journals, books and other documents shall be kept under the authority of the secretary of the interior, showing the quantity and kind of each at any time received by him in pursuance of this act; and it shall be his duty to be caused to be entered in such register, at the proper time, when, where and to whom the same, or any part of them, have been distributed and delivered, and to report the same to congress at the first session of each congress. 4. The same shall be delivered out by the secretary of the interior only on the written On whose requi- requisition of the heads of departments, secretary of the senate, clerk of the house of sition documents representatives, librarian of congress, and other officers and persons, private and corporate, who are by law authorized to receive the same, except where by law the secretary of the interior is required, without such requisition, to cause the same to be sent and delivered; and in either of such cases it shall be the duty of the secretary of the inte (a) Supra 34. rior to cause the same to be sent and delivered, the expenses thereof, except when other- 5 February 1859. wise directed, to be charged on the contingent fund of the department. Expenses. 5. All such journals, books and other documents shall hereafter be distributed according to and for the purposes now prescribed by law, except that the distribution Duties of the secof the same to the governors of the states and territories, and to the judges of the retary. courts of the United States, and other officers and public bodies within the states or territories, shall be wholly under the control of the secretary of the interior; and the Resolution of 1858 repealed. joint resolution, approved March 20th 1858, supplementary to the joint resolution approved January 28th 1857, respecting the distribution of certain documents, is hereby repealed. And the third section of said joint resolution of January 28th 1857, is Resolution of hereby amended, by striking out the words " by him" in the last line, and inserting the 857 amended. words "to him, by each of the senators from the several states, respectively, and by the representative in congress from each congressional district, and by the delegate from each territory in the United States:" And provided, That such distribution shall first be made at the instance of the representatives in congress from districts in which such public documents have not already been distributed, so that the quantity distributed to each congressional district and territory shall be equal. 6. By this act the distribution of all works mentioned in the first section as public documents is intended and directed to be made, except the "Exploring Expedition" conducted by Commander Wilkes. Ibid. 27 Wilkes's Explor ing Expedition excepted. Ibid. 8. to secretary of 7. All books, maps, charts and other publications of every nature whatever, heretofore deposited in the department of state according to the laws regulating copyrights, Copyright publitogether with all the records of the department of state in regard to the same, shall be cations to be sent removed to and be under the control of the department of the interior, which is hereby interior. charged with all the duties connected with the same, and with all matters pertaining to copyright, in the same manner and to the same extent that the department of state is now charged with the same; and hereafter all such publications of every nature whatever shall, under present laws and regulations, be left with and kept by him. 8. All such books and documents, when received at the proper offices, libraries, and so forth, as provided by law, shall be kept there and not removed from such places. 9. The president shall appoint in the department of the interior, by and with the 14 Mar. 1862 ₹ 6. advice and consent of the senate, a competent person, who shall be called the assistant secretary of the interior, whose salary shall be three thousand dollars, payable in the Assistant secresame manner as the salary of the secretary of the interior; who shall perform such Salary. duties in the department of the interior as shall be prescribed by the secretary, or may be required by law, and who shall act as the secretary of the interior in the absence of that officer. Ibid. 10. 12 Stat. 369. tary. 14 Stat. 515. ditures of Indian 10. It shall hereafter be the duty of the officer in charge of the Indian bureau to 2 March 1867 2 3. report separately to congress, at the commencement of each December session, a tabular statement showing distinctly the separate objects of expenditure under his supervi- Report of expension, and how much disbursed for each object, describing the articles and the quantity bureau. of each, and giving the name of each person to whom any part was paid, and how inuch paid to him, and for what objects, so far as they relate to the disbursement of the funds herein before or which shall be hereafter appropriated for the incidental, contingent or miscellaneous expenses of the Indian service, during the fiscal year next preceding each report. 15 Stat. 228. Certain powers terior. 11. The powers and duties devolving upon the secretary of the treasury, under and 27 July 1868 § 1. by virtue of the fourth section of the act entitled "An act making appropriations for the current and contingent expenses of the Indian department, and for fulfilling treaty vested in the sec stipulations with the various Indian tribes for the year ending June 30th 1849, and for retary of the inother purposes," approved July 29th 1848; (a) and the powers and duties devolving upon him under and by virtue of the laws relating to the investment of the moneys in behalf of the Cherokee Indians, from the sales of land under the treaties concluded at Pontotoc, October 20th 1832, (b) and at Washington city, May 24th 1834; (c) as also all other supervisory and appellate powers and duties in regard to Indian affairs, which may now by law be vested in the said secretary of the treasury shall, from and after the passage of this act, be exercised and performed by the secretary of the department of the interior. 12. There shall be a superintendent of the department of the interior, who shall be 10 April 1869 2 7. ex officio captain of the watch, and who shall perform such other duties as may be 16 Stat. 12. assigned to him by the secretary of the interior, and who shall receive the same com- Superintendent, pensation as is provided by existing laws for the superintendent of the treasury compensation. building. (a) 9 Stat. 264. (b) 7 Stat. 381. (c) 7 Stat. 450. his duties and Enternal Revenue. 19. Collectors to give bond. Condition. When to be renewed. 20. Appointment of deputy-collectors. Their powers. Responsibility of collectors. 21. Penalty for acting before taking oath of office. For neglect of duty. For extortion, &c. Appropriation of penalties. 22. Compensation of assessors. Incidental expenses. Clerkhire. Affidavit to account. Powers of chief clerk. Compensation of assistant assessors. Accounts, how verified. Proposals for stationery. Additional compensation in certain districts. 23. Penalty for taking pay from assistant for appointment. 24. Accounts of assistant assessors. Appeals. Penalty for fraudulent approval. 25. Compensation of collectors. Stationery and postage. Linitation. 26. Accounts, how adjusted. 27. Secretary to designate collector to discharge duties relating to exports. 23. Assessors and collectors not to be detailed to perform duties of others. Power of suspension. 29. Certain collectors to render monthly accounts. IV. ASSESSMENT OF INTERNAL TAXES. 30. Returns of taxable property to be made to assistant as sessors. 31. Duties of assistant assessors. 3. When assistant assessors to make out returns from information. 33. Notice to be left for absent persons. How assessment to be made in case of neglect to make returns. Parties may be required to produce their books. When attachment to issue against persons in default. Assessors to make returns and assess duties. Penalty to be added. When further time may be allowed. 34. Penalty for making fraudulent returns, or refusing to produce books, &c. 35. How property of non-residents to be assessed. 36. Non-resident owners may make returns of their taxable property. Proceedings thereon. 37. General returns to be made out. Forms of general returns. 38. Assessors to give public notice where tax lists may be examined. Appeals. To be in writing. Powers of assessors on appeal. Witnesses may be examined, &c. Payment of costs. 39. Collection lists to be made out. Form thereof. List of property of non-residents. When lists to be furnished to collectAdditions may be made thereto. ors. 40. Commissioner may detail assistant assessors for special duties. V. COLLECTION OF INTERNAL TAXES. 41. Collectors to give receipts for tax lists. How disposed of. 42. Collectors to give public notice. Personal notice to parties in default. Penalty and costs to be collected from defaulters. Demand for duties not included in annual lists. Payment to be enforced by distress and sale. Proceedings on distraint. Notice. Tax to be a lien. How collected. Effect of bill of sale. Parties to exhibit books to collector. Goods distrained to be released on payment of taxes and expenses. Sales regulated. Exemptions. 43. Proceedings where property is not divisible. When collector to purchase for the government. Sales of property so purchased. Collectors to account. 44. In default of personal property, real estate to be seized. Proceedings in such cases. Sales regulated. When collector to purchase for the government. Adjournments. Deeds. To be evidence of facts recited. Redemption. Lands in other districts may be sold. Record of sales. Where deposited. Record of redemption. 45. Collection of taxes on property of non-residents within the United States. 46. Collectors to transmit lists to district of residence. Duty of collector of such district. 47. Collectors to make monthly returns. Depositories to be selected. 48. Collectors to be charged with the whole amount of tax lists. What deductions to be allowed. 49. Penalty for failure to collect. Distress-warrant to issue. Duties of marshal thereon. Proceedings against real estate. Deeds. Overplus. 50. When returns to be made and taxes paid. VI. GENERAL PROVISIONS. 51. Penalty for extortion or wilful oppression. 52. Power to enter on property. Penalty for refusal to admit. 53. Penalty for obstructing officers. Penalty on officers for disclosing knowledge so acquired. 54. When deputy may act as collector. 55. Who to act in case of death, resignation or removal of collector. 56. Powers of collectors, &c. Recovery of fines, &c. Costs. 57. False swearing to be deemed perjury. 58. Accounts, how kept at the treasury. 59. Duties illegally exacted may be refunded. Payment of judg ments recovered against collectors. How judgments for taxes to be paid. 60. Effect of bill of sale. 61. Articles liable to tax to be forfeited in default of payment. Proceedings to enforce forfeiture. Penalty for having possession of such goods. Custody of goods seized. Disposition of perishable property. When to be sold. 62. Assessment of taxes on corporations. 63. Act of 1846 to extend to officers of internal revenue. 64. Power to administer oaths. 65. Payment of duties by persons having more than one place of business. 66. Powers of the secretary of the treasury. 67. Suits for penalties and forfeitures regulated. Rights of informer. Remission of penalties. Power to compromise. Jurisdiction. Informer to be a witness. Penalty for extorting money by threats to inform. 68. Penalty for selling dutiable articles before payment. 72. Supplies for the government to be free of duty. 75. Penalty for buying or selling boxes, &c., fraudulently marked. For manufacturing the same. 76. On sale of forfeited articles, stamps to be affixed. 77. Suits for taxes illegally exacted, not to be maintained, until after appeal to the commissioner. 78. Penalty on revenue officers for being concerned in the manufacture of tobacco, spirits, &c. 79. Officers to make returns of fees. 80. Proceedings in case of seizure of goods liable to forfeiture. Appraisement. Notice. Claimants may give bond. Sales, in default of claim. Remission of forfeitures. Distribution. 81. Tax on former productions. Secretary to prescribe regulations. 82. District attorneys to report to commissioner. the government. Sales thereof. 83. Commissioner to have charge of real estate purchased for 84. May pay detectives. 85. Penalty for failure to pay tax when due. 86. Penalty on revenue officers for gross neglect of duty, &c. 87. Discontinuance of prosecutions. 88. Officers interested in manufacture of tobacco, spirits, &c., to be dismissed. 89. Penalty for extortion or wilful oppression, &c. Distribution of fines. Damages. 90. Penalty for fraudulent execution of bonds, &c. 91. Form of stamps, &c., may be changed. 92. Power to compromise suits. 93. Definition of terms. 94. Lien of the government may be enforced by bill in equity. 95. Laws to extend to unorganized territory. B. EXCISE DUTIES. I. DUTIES ON SPIRITUOUS LIQUORS. 96. Tax on distilled spirits. Liability therefor. Lien. 97. How proof of spirits to be determined. Tax on grape brandy, &c. 98. Owners of distilleries to furnish meters, &c. 99. What to be deemed distilled spirits. When tax to attach. Penalty for making mash out of an authorized distillery. For using spirits so produced. 100. Stills to be registered. Forfeiture of unregistered stills. 101. Distillers and rectifiers to give notice to the assessor. Notice of change of location, &c. Penalty for neglect. 102. Bonds to be given annually. When assessor may refuse to approve. When new bond may be required. Penalty for failure. 103. When bond to be approved. When owner of a leasehold estate may be permitted to give bond. 104. Plans and descriptions to be filed, in triplicate. How verified. Supplemental plans. 105. Distilleries to be surveyed. Assessor to report thereon. 106. Special tax not to be assessed, until bond given. Distillery not to be within 600 feet of rectifying establishment. 107. Stills, &c., not to be erected in certain places. Penalty. 108. Distillers to pay a per diem tax on capacity. 109. Manufacturers of stills, &c., to notify assessor before removal. Penalty for setting up, without permit. 110. Distillers to provide bonded warehouses. Tax to be paid before removal. 111. Receiving cisterns to be erected. How constructed. When spirits may be drawn off. 112. How apparatus for distilleries to be constructed. Bond not to be approved, until compliance. 113. Signs regulated. Fences, &c. Distilleries to be accessible to officers. Penalties for violations. 114. How books of distillers to be kept. What entries to be made therein. 115. Distillers to furnish duplicate reports. Oath. 116. Where book to be kept. Penalty for making false entries, &c. 117. Assessor to determine monthly as to sufficiency of returns. 118. Duties of storekeepers. 119. When distilling to be deemed to have commenced. Suspension of work. Resumption of business. Penalty for violation. 120. Liquors to be gauged, proved and marked. bers. Form of stamp. 121. Entry for deposit. Form of entry. Oath. duties. Serial num Bond for 122. Withdrawal from warehouse. Form of entry. 123. Casks to be stamped, before removal. Form of stamp. Duties of gauger. 124. Stamp for rectified spirits. 125. Wholesale liquor dealers' stamp. 126. How stamps to be affixed. 127. How stamps to be prepared and issued. 128. To have coupons attached. How used. 123. Collectors to be charged with tax-paid stamps issued to them. Commissions. Other stamps. May be intrusted to the gauger. How accounted for. 130. Penalty for fraudulent issuing or cancelling of stamps. 131. Reduction of capacity of distillery. Penalty for tamper ing with fastenings, &c. 13. Cleansing of tub and worm. 171. Records to be kept by assessors and assistant assessors. 172. Inventory to be furnished annually, on oath. How books to be kept. Monthly abstracts. Penalty for neglect. Dealers in leaf tobacco to render statements, on demand. 173. Stamps to be affixed and cancelled. To be furnished to collectors. 174. Notice to be affixed to each package. 175. Certain frauds to incur a forfeiture. 176. Absence of stamp, to be evidence of non-payment of tax. 177. Penalty for certain fraudulent violations of the law. 178. Stamped portion of empty boxes to be destroyed. Penalty for second use. 179. Export bonded warehouse to be established. Tobacco may be withdrawn but once. 180. Removal, in bond, to bonded warehouse. Stamps to be affixed, before removal. 181. How stamps to be affixed, where tobacco is manufactured on shares. 182. Accounts of dealers in leaf tobacco. 183. Inventory to be made of stock on hand. What tobacco to be deemed manufactured after the passage of the act. 184. Penalty for falsely selling tobacco as manufactured before the passage of the act. 185. Stock on hand may be sold, after being duly stamped. 186. Tax on cigars. 187. Manufacturers to furnish statement, on oath. And give bonds. Additional security may be required. Certificate to be issued and posted. Penalty for violation. 188. Signs to be erected. 189. Records to be kept by assessors and assistant assessors. 190. How cigars to be packed. 191. Inventory to be furnished annually, on oath. How books to be kept. Monthly abstracts. Penalty for neglect. Dealers in leaf tobacco to render statements, on demand. 192. Stamps to be furnished. Duty on foreign cigars. 194. Forfeiture of cigars, in certain cases. Punishment of offenders. 195. Absence of stamp, evidence of non-payment of tax. 196. How stamps to be affixed, where cigars are manufactured on commission, &c. 197. Forfeiture to be incurred by certain violations of the act. 198. Inventory to be made of stock on hand. What to be 133. Officers may enter distillery at any time. Penalty for deemed manufactured after the passage of the act. obstructing them. May break open. if not admitted. 134. Distillers to furnish means of inspection. 135. Power to break ground, and search for pipes, &c. 136. When work to be suspended. 137. Liquors found elsewhere than at a place authorized by law to be forfeited. Burden of proof. Penalty for illegal removal, &c., of spirits. 138. Spirits not to be removed in the night time. 139. Penalty for adulteration. 140. Penalty for evading payment of tax, and for certain frauds. &c. 141. Penalty for using false weights, &c. For opening locks, 142. Officers may detain spirits, on suspicion that tax has not been paid. 143. When distilleries may be released, on bond, after seizure. After judgment of condemnation, stills, &c., to be destroyed. 144. Cancelling of stamps and brands. Penalty for neglect. 145. Penalty for carrying on business without having paid special tax, or given bond. Forfeiture of real and personal property. 146. Books of rectifiers, dealers, &c., how kept. Penalty for making false entries. 147. Dealers, &c., not to purchase more than 20 gallons, except from distillers. 148. When spirits to be reinspected and gauged, &c. 149. Tax on wines and compounds. Returns. Penalty for evasion. 150. Withdrawal of spirits in bond. 151. Returns of stock on hand. Gauging to be continuous. Penalty for violation. 152. Forfeited spirits to be sold, subject to payment of tax. 153. Penalty for other violations of this act. 199. Penalty for falsely selling cigars as of prior manufacture. 200. Penalty for other violations of the law. 201. Certain duties may be refunded. Certain manufactured tobacco may be allowed to be sold in the original packages. IV. SPECIAL TAXES. 202. Certain trades to pay special tax. 204. Penalty for carrying on such trade without payment of special tax. 205. Form of receipt for special tax. To be restricted to the place mentioned. Receipt to be produced on demand. Penalty for refusal by pedlar. When payable. 206. Transfers regulated. 207. When several taxes to be paid. 208. Auctioneers not to sell at private sale, &c. 210. Banks. 211. Wholesale dealers. 213. Lottery ticket dealers. 215. Livery-stable keepers. 217. Pawnbrokers. 218. Land-warrant brokers. 220. Produce brokers. 224. Coal-oil distillers. 225. Inns and taverns. 226. Eating-houses. 227. Confectioners. 228. Claim and patent agents. 229. Patent-right dealers. 230. Real estate agents. 231. Conveyancers. 232. Intelligence office keepers. 233. Insurance agents. 234. Foreign insurance agents. 236. Manufacturers. 238. Apothecaries. 239. Photographers. 240. Butchers. 241. Theatres, &c. 242. Circuses. 243. Jugglers. 244. Bowling-alleys and billiard-rooms. 246. Stallions and jacks. 247. Lawyers. 248. Physicians, surgeons and dentists. |