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forfeiture shall have been incurred, by bill, plaint, or information, one moiety thereof to the use of the United States, and the other moiety thereof to the use of the person who, if a collector aforesaid, shall first discover, if other than a collector aforesaid, shall first inform of the cause, matter, or thing, whereby any such fine, penalty, or forfeiture shall have been incurred; and where the cause of action or complaint shall arise or accrue more than fifty miles distant from the nearest place by law established for the holding of a district court within the district in which the same shall arise or accrue, such suit and recovery may be had before any court of the state, holden within the said district, having jurisdiction in like cases.
Sec. 14. And be it further enacted, That this act shall continue in force until the termination of the war in which the United States are now engaged with the United Kingdom of Great Britain and Ireland and the dependencies thereof, and for one year thereafter, and no longer.
APPROVED, August 2, 1813.
Duration of this act to 17th February, 1816.
1816, ch. 69.
CHAP. LIV.-An Act making additional appropriations for the support of govern- August 2, 1813. ment during the year one thousand eight hundred and thirteen.
(Obsolete.) Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in addition to the sums appropriated by the act making appropriations for the support of government for the year one thousand eight hundred and thirteen, the following sums be, and they are hereby respectively appropriated, that is to say:
For expenses of intercourse with foreign nations, in addition to the Specific apsum heretofore appropriated, the sum of thirty-eight thousand five hun- propriations. dred dollars.
For the relief and protection of American seamen, in addition to the sums heretofore appropriated, the sum of forty thousand dollars.
For fitting up four rooms in the building purchased by the United States, where the general post office is beld, for the use of the superintendent general of military supplies, two thousand thirty-nine dollars and twelve and a half cents.
For books, stationery, furniture, wood, and other contingent expenses, the sum of one thousand dollars.
Sec. 2. And be it further enacted, That the several sums hereby appropriated shall be paid out of any moneys in the Treasury not otherwise appropriated.
APPROVED, August 2, 1813.
CHAP. LV.-An Act allowing a bounty to the owners, officers, and crews of the August 2, 1813. private armed vessels of the United States.
[Obsolete.] Be it enacted by the Senate and House of Representatives of the United Act of March States of America in Congress assembled, That a bounty of twenty-five 19, 1814, ch. 27. dollars be paid to the owners, officers, and crews of the private armed officers and vessels of the United States, commissioned as letter of marque, for each crews of priand every prisoner by them captured and brought into port, and delivered vate armed to an agent authorized to receive them in any port of the United States; oners taken by and the Secretary of the Treasury is hereby authorized and required to them, and pay or cause to be paid to such owners, officers, and crews of private brought into
port. armed vessels commissioned as aforesaid, or their agent, the aforesaid bounty for each prisoner, captured and delivered as aforesaid.
Sec. 2. And be it further enacted, That the sum of fifty thousand dol- Specific aplars out of any money in the Treasury not otherwise appropriated, be, propriation. and the same is hereby appropriated.
APPROVED, August 2, 1813.
STATUTE I. August 2, 1813. Chap. LVI.- An Act making further provision for the collection of internal
duties, and for the appointment and compensution of assessors. [Obsolete.)
Collectors Be it enacted by the Senate and House of Representatives of the United charged with States of America in Congress assembled, That the collectors appointed the collection of internal du
under the act, entitled “ An act for the assessment and collection of dities.
rect taxes and internal duties,” shall be charged under the direction and Act, of July superintendence of the Treasury Department, with the collection in their 22, 1813, ch. 16. several districts, as defined in the said act, of the duties on sales at auc
tion of merchandise, and of ships and vessels; on sugar refined within the United States; on carriages for the conveyance of persons; on licenses to retail dealers in wines, spirituous liquors, and foreign merchandise; on licenses to distillers of spirituous liquors; and on notes of banks, bankers, and certain companies; on notes, bonds, and obligations discounted by banks, bankers, and certain companies, and on bills of exchange of certain descriptions; and the bonds which the said collectors under the aforesaid act are required to give for the true and faithful discharge of their offices shall be deemed to extend to, and include the due collection and payment over of the moneys arising within their respective districts from the several duties above recited; and in case of failure in the said due collection and payment, the said bonds shall be deemed to be forfeited to the United States, and may be sued and judgment
recovered thereupon in the manner pointed out by this act. Several terri
Sec. 2. And be it further enacted, That the President of the United tories of the
States be, and he is hereby authorized to divide respectively the several United States and District of territories of the United States and the District of Columbia into con. Columbia, to be venient districts for the purpose of collecting the internal duties above collection of in
specified, and to nominate and by and with the advice and consent of ternal duties. the Senate appoint a collector for every such district: Provided, That Proviso. any of the said territories, as well as the said District of Columbia, may,
if the President shall think it proper, be erected into one collection district Proviso. only: And provided also, That if the appointment of the said collectors
or any of them shall not be made during the present session of Congress the President shall be, and is hereby empowered to make such appoint ment during the recess of the Senate, by granting commissions which
shall expire at the end of their next session. Usual regula- Sec. 3. And be it further enacted, That the several duties laid by the tions to be ob- acts, entitled “ An act laying duties on sales at auction of merchandise, served in the collection of in- and of ships and vessels;" (a)"An act laying duties on sugar refined within ternal duties in the United States; " "An act laying duties on carriages for the conveythe several ter- ance of persons ; ".“ An act laying duties on licenses to retail dealers in ritories of the wines, spirituous liquors, and foreign merchandise ;” “An act laying du
ties on licenses to distillers of spirituous liquors;” and “ An act laying duties on notes of banks, bankers, and certain companies; on notes, bonds, and obligations discounted by banks, bankers, and certain companies, and on bills of exchange of certain descriptions," shall be laid and collected in the several territories of the United States and in the District of Columbia in the same manner and under the same penalties as is provided by the said acts respectively; which said acts shall to all intents and purposes, and in every respect and particular, apply and extend to the
several territories of the United States, and to the District of Columbia. Collectors to
Sec. 4. And be it further enacted, That each of the collectors thus give bonds, &c. appointed within the several territories of the United States, and the
District of Columbia, and each collector appointed in any state, which
(a) July 24, 1813, chap. 21.
July 24, 1813, chap. 26.
shall under the provisions of the act, entitled “ An act to lay and collect August 2, a direct tax within the United States,” pay its quota into the Treasury of 1813, ch. 37. the United States, whereby the collection by the several collectors of the quotas of the said direct tax imposed upon the several counties or districts of such state, shall become unnecessary, shall, within three months after being thereto required, give a bond with sureties, to be approved by the Comptroller of the Treasury, for the true and faithful execution of his office, and settlement of his accounts according to law, in a sum not less than three thousand dollars; which bond shall be filed in the office of the Comptroller of the Treasury, to be by him put in suit for the benefit of the United States, upon any breach of the conditions thereof.
Sec. 5. And be it further enacted, That if any collector of internal Penalty for duties within the United States or the territories thereof, shall neglect and duly set
not rendering or refuse for more than three months to make up and render to the tling accounts. proper officer his accounts of all duties, collected or secured, pursuant to such forms as may be prescribed according to law, or to verify such accounts on oath or affirmation, if thereto required, or to pay over the moneys which shall have been collected, his bond shall be deemed forfeited, and judgment thereon shall and may be taken at the return term, on motion to be made in open court by the attorney of the United States, unless sufficient cause to the contrary be shown to and allowed by the court: Provided always, That the writ or process in such case Proviso. shall have been executed at least fourteen days before the return day thereof.
Sec. 6. And be it further enacted, That the amount of all debts Amouut of due to the United States by any collector of internal duties, whether debts due to the secured by bond or otherwise, shall, and hereby is declared to be a lien by collectors to upon the lands and real estate of such collector, and of his sureties, if be a lien upon he shall have given bond, from the time when a suit shall be instituted their estate. for recovering the same; and for want of goods and chattels or other personal effects of such collector or his sureties, to satisfy any judgment which shall or may be recovered against them respectively, such lands and real estates may be sold at public auction, after being advertised for at least three weeks in not less than three public places within the collection district, and in one newspaper printed in the county, if any there be, at least six weeks prior to the time of sale; and for all lands or real estate sold in pursuance of the authority aforesaid, the conveyances of the marshals, or their deputies, executed in due form of law, shall give a valid title against all persons claiming under such collector or his sureties respectively. Sec. 7. And bc it further enacted, That there shall be allowed to the Commissions
&c. &c. to the collectors of direct tax and internal duties the following commissions on
collectors. the moneys received and accounted for by them, viz: On the moneys arising from the direct tax in each and every collection district, where the quota of such dist shall not exceed ten thousand dollars, eight per cent.; where the quota shall exceed ten thousand dollars, and shall not exceed fifteen thousand dollars, seven per cent. ; where the quota shall exceed fifteen thousand dollars, and shall not exceed twenty thousand dollars, six per cent.; where the quota shall exceed twenty thousand dollars, and shall not exceed thirty thousand dollars, five per cent. ; where the quota shall exceed thirty thousand dollars, and shall not exceed fifty thousand dollars, four per cent.; where the quota shall exceed fifty thousand dollars, three per cent.; and on moneys arising from internal duties, six per cent.; Provided, That the commissions herein allowed for the Proviso. collection of the direct tax and internal duties, shall in no case exceed four thousand dollars to any collector.
A certain sum, Sec. 8. And be it further enacted, That it shall be lawful for the Pre
by way of extra sident of the United States to apportion and distribute annually a sum
compensation, not exceeding in the whole twenty-five thousand dollars among such colto be distributed amongst collec
lectors as for the execution of the public service it shall appear to him tors.
necessary so to compensate, in addition to the other emoluments to which Proviso. they are entitled : Provided, That no such allowance or distribution
shall exceed two hundred and fifty dollars to any one collector, nor shall be made to any collector whose gross emoluments, other than this allowance, shall amount to one thousand dollars a year ; nor shall, when added to the other gross emoluments of such collector, exceed one thousand
dollars a year. Fees for mea- Sec. 9. And be it further enacted, That there shall be allowed to suring stills,&c. each collector for measuring according to law, each still or boiler em
ployed for the purpose of distillation, being under the capacity of one hundred gallons, sixty cents; and for each still or boiler as aforesaid, of the capacity of one hundred gallons or more, seventy-five cents. And the necessary expenses of procuring books, stationery, printed forms, certificates, and other documents necessary for the collection of the internal revenues and direct tax, shall and may be allowed to the collec
tors in the settlement of their accounts. Collectors Sec. 10. And be it further enacted, That each collector shall be may appoint
authorized to appoint, by an instrument or instruments under his hand, deputies-how.
as many deputies within his collection district, to be by him paid and compensated for their services, as he may deem proper, whose acts officially and legally performed shall be as valid and available in every re
spect as if performed by the collector himself. Accurate ac- Sec. 11. And be it further enacted, That it shall be the duty of the
collectors to keep accurate accounts of their official emoluments and exkept by collectors of their
penditures, and the same, after being verified on oath or affirmation, emoluments. to transmit annually on the last day of December, or within forty days
thereafter, under a penalty of one hundred dollars to the commissioner of the revenue; and abstracts of the same shall be annually laid before
Congress by the Secretary of the Treasury. President may Sec. 12. And be it further enacted, That if the appointment of the appoint tempo principal assessors authorized by the act, entitled “ An act for the assessrarily assessors during recess
ment and collection of direct taxes and internal duties," or of any of of Senate. them, shall not be made during the present session of Congress, the
July 22, President of the United States shall be, and he is hereby empowered to 1813, chap. 16.
make such appointment during the recess of the Senate, by granting
commissions which shall expire at the end of their next session. President may Sec. 13. And be it further enacted, That the President of the United augment within States shall be, and he is hereby authorized, to augment, in cases where certain limits, compensation
he may find it necessary, the compensations fixed by the act aforesaid, for of assessors. the principal and assistant assessors, so, however, as that no principal
assessor shall in any such case receive more than three hundred dollars, and no assistant assessor more than one hundred and fifty dollars.
APPROVED, August 2, 1813.
counts to be
August 2, 1813. CHAP. LVII.-An Act to prohibit the use of licenses or passes granted by the
authority of the government of the United Kingdom of Great Britain and
Ireland. Repealed by Be it enacted by the Senate and House of Representatives of the United acto Marchi; States of America in Congress assembled, That any citizen or inhabitant 1815, chap,
of the United States, or the territories thereof, who shall obtain or use Penalty for either directly or indirectly, a license, pass, or other instrument granted using our dispose by the government of the United Kingdom of Great Britain and Ireland, ing of British licenses. or by any officer or agent thereof, for the protection of any ship. vessel,
or merchandise on the high seas or elsewhere, or for the admission of any ship, vessel, or merchandise into any port or place whatever; and any
citizen or inhabitant as aforesaid, who shall be either directly or indirectly concerned or assisting in obtaining, using, granting, or selling any such license, pass, or instrument, shall, upon conviction, for every such offence, forfert a sum equal to twice the value of any such ship, vessel, and merchandise, and shall moreover be adjudged guilty of a misaemeanor, and shall be fined in a sum not exceeding five thousand nor less than one thousand dollars; and any ship, vessel, or merchandise, owned in whole or in part by any citizen or inhabitant of the United States, or of the territories thereof, which shall, five days after the promulgation of this act in the nearest port, be found in the waters or within the jurisdiction of the United States, having or using a license, pass, or other instrument as aforesaid, shall be forfeited, the one half to the use of the United States, and the other half to any person or persons who shall give information thereof, and produce or procure evidence of the fact; the duties, if any, which may be payable on the importation of such merchandise, being previously paid or deducted from the proceeds of such forfeiture: Provided, however, That the claim of any such person or Proviso. persons, as derived from this act, shall not be admitted to bar, defeat, or affect any forfeiture accrued to the United States, or to any other person, which shall have been incurred by reason of an infraction of any other law of the United States. Sec. 2. And be it further enacted, That any ship or vessel of the
Vessels sailUnited States sailing under, or found on the high seas using a license, licenses to be
ing with such pass, or instrument, as described in the preceding section of this act, considered and shall be considered and held as sailing under the flag of the govern- treated as ment of the United Kingdom of Great Britain and Ireland; and it shall
British. be lawful for the commanders of the public and private armed ships and vessels of the United States and the territories thereof, to stop and examine any ship or vessel of the United States or their territories, on the high seas or elsewhere, which there may be reasonable ground to suspect is sailing under the protection of, or using any such license, pass, or other instrument as aforesaid; and if upon examination it shall appear that such ship or vessel is sailing under the protection of, or using any such license, pass, or other instrument, it shall be the duty of such commanders, and of each of them, to seize every such ship or vessel, and send the same to any port in the Unite States or the territories thereof; and every such ship or vessel, so found sailing under the protection of, or using any such license, pass, or other instrument as aforesaid, shall, upon due proof thereof, before any court of the United States or the territories thereof, having competent jurisdiction, be condemned, together with the cargo, and be forfeited to the sole use of the officers and crew of such public or private armed ship or vessel; and all forfeitures which shall accrue and be recovered in pursuance of this section, shall be distributed according to the rules prescribed by the existing laws, in cases of prizes made from the enemy: Provided, That nothing contained in Proviso. this act, shall be so construed as to prevent the acceptance or use of a passport or any other paper authorized by the government of the United States, or the acceptance or use of a passport granted by the commander of any ship of war of the enemy to any ship or vessel of the United States, which may have been captured and given up for the purpose of carrying persons captured by the enemy to the United States.
Sec. 3. And be it further enacted, That every ship or vessel belong- Vessels within ing wholly, or in part, to a citizen or citizens, inhabitant or inhabitants the jurisdiction
of the United of the United States, which shall depart or clear out from any port or States sailing place within the jurisdiction of the United States, after the promulgation after the proof this act at such port or place, shall be subject to the operation of the mulgation of same; and that every ship or vessel owned as aforesaid, if the same be this act; and arin any part of Europe, of the Mediterranean, or the western coast of United States Africa, or between the same and the United States, at the passage of this from certain