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OFFICIAL JOAR NAL OF THE U NITED STATES OFFICIAL new Orleans Controller's Report. A Washington correspondent of the Lou isville Courier-Journal transmits this ab stract of the report of the Second Controller of the Treasury for the fiscal year ending Jane 30, 1870: i The total accounts of expenditures of the War and Navy Departments and the Indian and Pension Offices, as settled and adjusted at the Treasury Department during the above period, amount to $572,642,6/1. This sum embraces the accounts of the disburs ing officers of the War and Navy Depart ments and Indian anil Pension Offices, in part for war expenditure of the rebellion, as well as those incurred since the war: claims for bounty and prize money; claims of States fid: war expenses, and of private per sons for property used, or impressed, or lost in tlie military servied of the United States. The above accounts of expenditure are, with the vouchers, examined by the Second, Third or Fourth Auditors of the Treasury who have by law primary jurisdiction iu their settjemeut. When examined by the Auditor anil the balance certified, all of these accounts, with vouchers and certifi cates, are reported by him to the Second Controller for his decision. This officer causes a revision of each set tlement thus reported to be made, and a certified balance sent to the Secretary of the Department in which the expenditure has l>een incurred. During the fiscal year the amount of settlements thus finally acted on and adjusted are as follows : From the Second Auditor, $175,843,755; Third Auditor, $354,763,915: Fourth Auditor, $12. 035,001, which are classed thus : From the Second Auditor—embracing the account of the disbursing officer of the War Depart ment for collecting, organizing and drilling volunteers. $3,807,411; Paymaster accounts for pav and rations of the officers anil sol diers of the army, $155,403,175; accounts of army reeriutiug'offieers for clothing, equip ments, and bounty to recruits, $,>86,18? ; ordnance, embracing accounts of disbursing officers of the Ordnance Department tor arsenals, armories, armaments for fortiticu* tions, aiming militia, etc., $7,042,633. Indian Department—Accounts' of Indian ■agents, including pay of Indian annuities, presents to Indians, expense of holding treaties, pay of interpreters, pay of Indian agents, etc., and settlement of personal claims for miscellaneous services of agents and others, in connection with Indian af fairs. $4,951,725; medical and hospital ac counts, including the purchase of medicines, drugs, surgical instruments, hospital stores, claims of private physicians for services, and surgeons employed under contract, $1,703,299; military asylum, $1,031,878: con tingencies, expenses of the War Depart ment. $587,729; Freedmen's Bureau and pay anil bounty, $729,748^ total. $175,843,755 From Third Auditor—Quartermaster's ac counts for transportation of uruiv and transportation of all descriptions ot army supplies, ordnance, anil for settlement of personal claims for services in the Quarter master's Department, $306,643,544 ; com missaries' accounts for rations or subsist ence of the army, and for settlement of per sonal claims for services iu the Commissary Department, $8,953,847. , Recounts of pension agents—For the pay ment of military pensions, including entries of monthly reports of new pensioners added to the rolls; and statements from the Com missioner of Pensions respecting changes arisingifrom deaths, transfers, etc., and for pension claims presented for adjustment, $23,872,760. Accounts of the Engineers' Department—F'or military surveys, con struction of fortifications for river and har bor surveys and improvements, $13.140.191. Accounts for relief otfreedmen and refugees. $2,133,583. Total. $354,743,915. From the Fourth Auditor—Quartermasters of the marine corps, embracing accounts for ex penses of officers' quarters, fuel, forage for horses, attendance on courts-martial aud courts ol inquiry, transportation of officers yand marines, supplies of provisions, cloth ing, medical stoics and military stores for • barracks, and all incidental supplies for marines on shore, $358,031. Account of paymasters of marine corps, for pay and rations for officers and marine and wtvams' Lire, $181,264. Paymasters of navy ac counts, lor pay and rations of offi cers and crews of ships, supplies of provisions, of clothing and repair of vessels on foreign stations. $17,512,120. Paymasters at navy-yarils, accounts for pay of "officers on duty at navy-yards or leave of absence, and pay of mechanics and labor ers on various* works, $15,015,304. Navy agents' accounts for their advance to pay masters, purchases of timber, provisions, clothing and naval stores, $8,686,816. Navy pension agents' account for the payment of pensions of officers, seamen, etc., of the navy, and officers and privates of the ma rine* corps, $281,466. Total, $42,035,001. Claims received during the year, embracing soldiers' pay and bounty, $5,107,932; sailors' pay and bounty, $246,115; prize moneys, $140,880; contract with surgeons, $28/0; property lost in the military service. $88, 649; Oregon and Washington Territory war claims, $42,504; of States for enrolling, sule sisting, clothing, supplying, arming, equip ping. paying anil transporting their troops in defense of the United States, $1,124,900. Total. $0,753,940. The statements have been effected and requisitions for the same, excepting for sol diers' aud sailors' pay and bounty, have been issued by the War. Navy and interior Departments to the number of 10,527. With the second controller are filed the contracts of the quartermasters department, the com missary of subsistence, the Xavv Depart ^ mint, the engineer department, the Indian department, the adjutant general, the freedmen's bureau, ordnance department, surgeon general, charter parties aud leases. Total during the year. 1297. Also official bonds of disbursing officers of the War and Navy Departments, ami the Indian Depart ment, numbering 100. Pensioners recorded during the year, lfi.SjS. The decrease on the total from the previous year's settle ment is $235,041,554, the total* for the pre vious year being $807,681,225. Bounty to soldiers has decreased from $6,390,094 to $5,107,932. Pensions have increased from $15,612,330 to $23,872,750. Tl** Navy De partment the present year shows a heavy reduction upon the last fiscal year. First Auditor's Report. A Washington special to the Louisville Courier-Journal says: The first Auditor has submitted his annual report to Secretary Bout well. The following is extracted: There are one hun dred and thirty-nine custom posts ami dis tricts. There were on the thirtieth of June, 1870, issued $904,435,270 of registered bonds, and $1,267,972,760 coupon bonds, making a total of $2,172,408,020 worth of bonds issued and outstanding on the thirtieth of June. 1870. The stock of the loan of 1847 and 1848, and the Texas indemnification bonds has been redeemed, principal and interest, $81,700. The naval pension fund is $14. 000,000. The interest paid on it during the year to the holders was $ 100.000. The treasury notes, "greenbacks," anil fractional currency anil bonds destroyed during the year amounted to $272,749,0/9 65. There has been paid during the year, for accounts of cotton seizures, claims which adjust 10,915 bales. Accounts of disburse ments have passed this bureau for the year amounting to $1,344,712,754 32, and accounts of receipts amounting to $1,085,104,464 09; $397,611,147 18 was paid out during the year for redemption of and interest on the and $2,718,636 32 tor salaries and mileag of Congressmen. This office retains oil the duties that were assigned to it at thr original organization of the Treasure De partment. and its business and responsi bilities have increased with the augmenta tion of the government. It includes the auditing of the customs, including civil. Indians, claim s, etc. Rather than surrender to the Prussians, many French soldiers who were near the Meuse swam over it in the midst of the fire of the ndtrailleuses which followed them. One of the survivors, a well-known captain, arrived in Paris at his aged father s house. Before embracing him his father asked: "Have yon signed the capitulation 1" "No, mon pere." "Then, mv son, come and em brace me, and go and fight." OFFICIAL. LAWS OF THE UNITED STATES. Passed at the Second Session of the Forty-first Congress. [PlRLlC—No. 164.] AN ACT to reduce internal taxes, anil for other purposes. Be it enacted by the Semite anil House of Representatives of the United States of America in Congress assembled. That on and after the first day of May. eighteen hundred anil seventy-one, the special taxes imposed by the seventy-ninth section of the act entitled "Au act to provide in ternal revenue to support the govern ment, to pay interest on the public lici t, and for other purposes," approved June thirty, eighteen hundred and sixty four, as amended by section nine of the in ternal revenue net approved July thirteen, eighteen hundred and sixty-six, and as amended by section two of the internal revenue act approved March two eighteen hundred and sixty-seven, be and the same are hereby repealed: but this act shall not be held tii repeal or ill any way affect the special tax on brewers imposed by said sec tion, or the special taxes imposed by the art approved July twenty, eighteen hun dred and sixty-eight, entitled "An net im posing taxes on distilled spirits and tobacco, and for other purposes." or the acts amenda tory thereof. Six'. 2. Anil be it further enacted, Tn.it on and after the first day of October, eight een hundred and seventy, the several taxes on sales imposed bv the internal revenue laws now in force, saving and excepting such taxes ou sale's as are by existing law paid by stamps, ami the taxes on sales of leaf tobacco, manufactured tobacco, snuff, cigars, foreign and domestic distilled spirits, and wines, imposed by said act, approved July twenty, eighteen hundred and sixty eight. mid acts amendatory thereof, be, and the same are hereby, repealed. Sue. 3. And be it further enacted. That on and after the first day of October, eighteen hundred aud seventy, the taxes imposed by the internal revenue laws, now in force, herein specified, be, and the same are hereby, repealed, namely: on articles ill schedule A; the special tax oil boats, barges, and fiats: on legacies ami successions; on passports; and on gross receipts. Six'. 4. And 1m* it further enacted. That on aud after the first day of October, eighteen hundred and seventy, the stamp tax imposed in schedule 1! ou promissory notes for a less sum than one hundred dollars, anil ou receipts lor any sum of money, or for the payment of any debt, and tiie stamp tax imposed in schedule C\ on canned and preserved fish, be, and the same are hereby, repealed. Anil no stamp shall lie required upon the transfer or as signment of a mortgage, where it or the in strument it secures has been once duly stamped. And the proprietor or proprietors of articles named in said schedule C, who shall furnish bis or their own die. or design for stamps tube used especially for liis or tlieir own proprietary articles, shall be allowed the following commissions, namely: Ou amounts purchased at one time of not less than fifty dollars nor more than five hundred'dollars, ten per centum ou the whole amount purchased : Provided. That lucifer or friction matches, and cigar lights, and wax tapers, may Ik* removed from the place of manufacture for export to a foreign country without payment of tax. or affixing stamps thereto, uniter such rules and regu lations as the Commissioner of Inter nal Revenue may prescribe; and all pro visions of existing laws inconsistent here with are hereby repealed. Six. 5. And he it further euaeted, That section one hundred and fifty-eight of the Set entitled "Au act to provide internal rev enue to support the government, to pay in terest ou tin* public debt, and for other pur poses," approved June thirty, eighteen hun dred and sixty-four, as amended by section nine of the internal revenue act, approved July thirteen, eighteen hundred and sixty six. be. anil is hereby, amended by striking out the words "fifty dollars" in the second proviso, anil inserting in lieu thereof tlie following: "double tin* amount of tax re maining unpaid, but in no ease less than five dollars;" also, by striking out the words "sixty-six" in the third proviso, and insert ing in lief thereof the words "seventy-one;" also, by striking out the words "sixty seven" in the last proviso, and inserting in serting in lieu thereof the words "seventy two." Sec. 6. Anil be it further enacted. That there shall be levied and collected annual ly. as hereinafter provided, for the years eighteen hundred ami seventy and eighteen hundred aud seventy-one, and no lunger. a tax of two and one-half per centum upon the gains, profits anil income of every per son residing ill the United States, ami of every citizen of the United States residing abroad, derived from, anv soiucc whatever, whether within or without the United Stab's, except as hereafter pro\ ided, and a like tax annually upon the gains, profits and income derived from any business, trade or jlrofession carried on in tins United States by any person residing 'without the United State's, anil not a citizen thereof, or from rents of real estate within the United States owned by any person residing with out the United States, aud not a cifizeu thereof. Skc. 7. And be it further euaeted. That in estimating the gains, profits, and income of any person, there shall be included all income derived from any kind of property, rents, interest received or accrued upon all notes, bonds, and mortgages, or other forms of indebtedness bearing interest, whether paid or not, if good and collectable, interest upon notes, bonds, or other securities of the United States; and the amount of all pre mium ou gold aud coupons; the gains, protits, aud income of any business, pro fession, trade, employment, oilier, or voca tion; including any amount received as salary or pay for services in the civil, mili tary, naval, or other service of the Unit* d States, or as senator, representative or dele gate in Congress; except thal portion there of from which, under authority of acts oi Congress previous hereto, u tax of five per e< ntuin shall have hern withheld; the share of any person of the gains and profits, whi ther divided or not. of all companies or partnerships, but not including the amount received from any corporations whose officers, as authorized by law, withhold and pay its taxes a per centum of the dividends made, anil of interest or coupons paid by such corporations; profits realized within the year from sales of real estate purchased within two years previous to the year for which income is estimated; the amount of sales of live stock, sugar, wool, butter, cheese, pork, beef, mutton or other meats, hay and grain, fruits, vegetables, or other productions, being the growth or produce of the estate of such person, but not including any part thereof consumed directly by the family: and all other gains, profits and in come drawn from any source whatever, but not. including the rental value of the home stead used or occupied by any person, or by his family. Site. 8. And lie it further enacted. That military or naval pensions allowed to any person under the law s of the United States, and the sum of two thousand dollars of the gains, profits aud income of any person, shall be exempt from said income tax, in the manner hereinafter provided. Only one deduetiou of two thousand dollars shall he made from the. aggregate income of all the members of any family composed of one or both parents and one or more minor children, or of husband and wife; but when a wife lias by law a separate income, be yond the control of her husband, and is liv ing separate anil apart from him. such de duction shall then be made.from her income, gains and protits; and guardians and trus tees shall 1m* allowed to make the deduction in favor of each ward or beneficiary except that iu case of two or more wards or bene ficiaries comprised ill one family, having joint property interest, only one. deduetiou shall be made in tlieir favor. For the pur pose of allowing said deduction from the in come of any religious or social community holding all tlieir property anil the income therefrom jointly and in common, i nch five <>i the persons composing such society, anil any remaining fractional number oi such persons less than five over such groups of five, shall lx: held to constitute a family, and a deduction of two thousand dollars shall lx- allowed for each of said families. Any taxes on the incomes, gains and profits of such societies now due and unpaid, shajl he assessed and collected according to thu provision, except that the deduction shall be only one thousand dollars for any year prior to eighteen hundred and seventy. Sex. 9. And be it further enacted, That in addition to the exemptions provided in the preceding section, there shall be de ducted from the gains, profits and income of any person all national. State, county and municipal taxes paid by him -within the year, whether such person'ue owner, tenant or mortgager; all his losses actually sus tained during the year arising from fires, floods, shipwreck, or incurred in trade, and debts ascertained to be Worthless, but ex cluding all estimated depreciation of values: the amount of interest paid during the year, and the amount paid for relit or labor to cultivate land, or to conduct an v other low ness from which income is derived: the amount paid for the rent of the house or premises occupied as a residence for himself or his family, and the amount paid out for usual and ordinary repairs. No deduction shall be made for "any amount paid out for new Imildin^A, ]MTiiiaiu-*iijt iinprovoiiieiiTis or betterments made to increase the value of anv property or estate. Sec. 10. Aud be it further enacted. That the tax hereinbefore provided shall be assessed upon the gains, profits, and income for the year end ing on the thirty-first day of December next preceding the time for levying and collect ing said tax. and shall fie levied on the first day of Marvli. eighteen hundred and seven ty-one and eighteen hundred and si-vcuty t wo, and be due and payable mi or before the thirtieth day of April in each of said years. And in addition to any sum an nually dm* and unpaid after the thirtieth (lay of April, and lor tell days after notice and ib maud thereof by the collector, there shall be levied and col lee ted, as a penalty, the sum of five per centum ou the amount unpaid, and interest on sftid amount at the rate of one per centum per month H orn the time the same became due. except from the estates of deceased, insane, or insolvent persons. Skc. 11. And be it further enacted. That it shall be the duty of every person of la w ful age. whose gross income during the pre ceding year exceeded two thousand dol lars, to make and render a return on or bo fore the day designated by law, to the assistant assessor of the district iu which lie resides, of the gross amount of his income, gains, am! profits as afore said: but not in cluding the amount received from any corporation whose, officers, as authorized by law. withhold and pay as taxes a per centum of tlie dividends made and of the interest or coupons paid by such corpo ration, nor that portion ol tlu* salary or pay received for services iu the civil, military, naval, or other service of the United States, or as senator, representative or delegate in Congress, from which tax has been deducted, nor the wages of minor children not re ceived; and every guardian and tl-usti-.-Ai-x editor or administrator, and any person acting in any other fiduciary capacity, or as re sident agent for, or copartner of, any non resident alien, deriving income, gains and profits from any business, trade or profes sion carried oil in tile United States, or from rents of real ( .state situated therein, shall make and render a return as aforesaid to the assistant assessor of the district in w hich he resides of the amount of income, gains and profits of any minor or person for whom In* acts. The assistant assessor shall require every such return to be verified by the oath of the party rendering it, .and may increase the amount of any return, after notice to such party, if he has reason to believe that the same is understated, lu ease any per son having a gross income as above, of two thousand dollars or mon . shall neglect or re fuse to make and render such return, or shall render a false or fraudulent return, the assessor or assistant assessor-hall make such return, according to the best infoi illa tion lie cauobtain by the examination of said person, or of his books or accounts, or by any other evidence, and shall add. as a penalty, to the amount of the tax due thereon, fifty per centum in all cases of wil/ftil neglect er refusal to make and render a return, and one hundred per centum in all eases of a false or fraudulent n turn having been ren dered. The tax and the addition thereto as penalty shall be assessed and collected in the manner provided for n eases of willful neglect or ret usal to render a return, or of rendering a false or fraudulent return. Blit no penalty shall he assessed upon any per son for such neglect or refusal, or fur mak ing or rendering a false or fraudulent re turn. except after reasonable notice of the time and place of hearing, to be regulated hy the Commissioner of Internal Revenue, so a- to give the person charged an oppor tunity to be heard; provided, that no col lector, deputy collector, assessor, "i assist ant assessor shall permit to be published in any manner such income returns, or any part thereof, except such general statistics, uot specifying the namt s of individuals or firms, as he may make public, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe. Sec. 12. Aud 1m* it further euaeted. That when the return of any person is increased by the assistant assess,ir. such person may exhibit bis books and accounts, and be per mitted to prove and declare, under oath, rhe amount of income liable To be as.-sesed: bur such oath and evidence shall not he eon elusive of the facts, and no deductions claimed in such eases shall be allowed until Approved by the assist! lit assessor. Any person may appeal from the decision of the assistant assessor, in such cases, to the assessor of the district, and his decision thereon, unless reversed by the Commission er of Internal Revenue, shall be final. The form. time, and manner of proceedings shall be subject to regulations to be prescribed by the Commissioner of Internal Revenue. Sec. 13. And be it further euaeted. That any person, iu his own behalf, or as such fiduciary or ygent. shall be permitted to declare, under oath, tin it he, or his ward, beneficiary, or principal, was not possessed of au income of two thousand dollars, liable to be assessed according to the provisions of this act; or may declare that an incline tax has been assessed find paid elsewhere ill the same year, under authority of the United States, upon hi- income, gains, and profits, or tho-e of his ward, beneficiary,nr principal, as required by law; and if the assistant assessor shall 1m- satis tied of the truth of the deelamtioi:. such per son shall thereupon be exempt from income tax in tin* said district. Sec. 14. And be it further enacted, That consuls of foreign government- who are not citizens of the United States shall be exempt from any income tax imposed by this act which may be derived from their official emoluments, or from property in foreign countries: Provided, That the governments wliieli such consuls may represent shall ex tend similar exemption to consuls of the United States. Sec. 15. And be it further enacted, That Theri shall he levied, and collected for and during the year eighteen hundred and s ( v enty-eiic. a tax of two and one-half per centum on the amount of all interest or coupons paid on bonds u;r other evidences of debt issued and payable in one or more years afti-l* date, by any of the corporations ill this section hereinafter enumerated, and nil the amount of all dividends of earnings, income, or gains, hereafter declan ,1, by anv bank, trust company, savings institution, insurance company, railroad company, canal company, turnpike, company, canal nav igation company, and slack-water company, whenever and wherever till* same shall be payable. and to whatsoever person tlij.* same may be due. including 11011 -rcsidcnts. whether citizens or aliens, and on all undivided profits of any stii li corporation which; have aeerui d anil been earned and added to any surplus, i on tingent, or other fund, and every such cor poration having paid the tax as aforesaid, is hereby authorized to deduct- and with hold from any payment on account of in terest, coupons and dividends an amount equal to # the tax of two and one-half per centum on the same: and the payment to the United States, as provided by law, of the amount of tax so deducted from the in terest. coupons and dividends aforesaid, shall discharge the corporation from any liability for that amount of sahl interest, coupons or dividends, claimed as due to any person, except in eases (where skid corpora tions have provided otherwise by an express contract: Provided, That the tax upon the dividends of insurance companies shall not be deemed due until such dividends are pay able, either in money ; or otherwise: and that tlie money returned hv mutual insur ance companies to their policy-holders, anil the annual or semi-annual interest allowed or paid to the depositors in savings banks or savings institutions, shall not be consid ered as dividends; anil jthat when any divi dend is made, or interest as aforesaid is paid, which includes any part of the sur plus or contingent fund of any corporation wbieli has been assessed and the tax paid thereon, or which includes any part of the dividends, interest, or coupons received from other corporations whose officers are authorized by law to withhold a per centum on tlie same, tlie amount of tax so paid on that, portion of the surplus or contingent fund, mill the amount of tax wltidh lias been withheld anil paid -mn dividends, in terest. or coupons so received, may be de ducted from the tax on such dividend or interest. Sec. 10. And be it further enacted. That every person having the care or manage ment of any corporation liable to be taxed under the last preceding section, shall make and render to the assessor or assistant asses sor of the district in w hich such person has liis office for conducting the btlsincss <>t such corporation, on or before the tenth day of the month following that in which any divi dends or sums of money become due or payable as aforesaid, a true and complete return, in such form as the Commissioner of Internal Revenue may prescribe, ot the amount of income anil profits and of taxes as aforesaid; and there shall be annexed thereto a declaration of the president, cashier, or treasurer of the corporation, under oath, that the same contains a true and eounilete account of the income and profits and of taxes as afore said. And for any default ill the making or rendering of such return, with such declara tion annexed. tiuTcorpoiatioii so in default shall forfeit, as a penalty, the sum of one thousand dollars; and iu ease of any default in making or rendering said return, or oi any default in the payment of the tax as required, or of any part thereof, the ..ssess rin lit and collection of the tax and penalty shall be iu aei-ordutici* with the general pro visions of la w iu other eases of neglect and refusal. St.c. 17. And be it further enacted. That sections one biiudri d and twenty, one bun dled and twenty-one. one hundred and twenty-two, and one hundred anil twenty three of the act of June thirty, eighteen hundred and sixt v-lour. entitled "Au act to provide internal revenue to support the government, to pay interest ou the public debt, and for otl er purposes." as amended by the act of Jiiiv thirteen, eighteen hun dred and sixty-six, and the act of March two. eighteen* hundred and sixty-seven, shall be construed to impose the taxes therein mentioned to the first (lay of August, eighteen hundred and seventy, but after that date no further taxes shall be levied or assessed under said sections : and all acts and parts of a -t* relating to tin taxes herein repealed, and that all the pro visions of said acts shall continue in full force for levying and collecting all Taxes properly assessed or liable to be assessed, or accruing under the provisions of former | acts, or drawbacks, the right to which has | already accrued or which may hereafter | accrue under said acts, aud for maintaining i and continuing liens, lines, penalties, and forfeitures inclined under and by virtue | thereof. And this act shall not bo construed j to affect any act done, right accrued, or I penalty incurred under former acts, but every such right is uert-bv saved. And for carrying out and completing all proceedings , which have been already commenced or that j may be commenced to enforce such tines, j penalties, and forfeitures, or criminal pro- i feedings under said acts, and for tin* pun ishment of crimes of which any party shall be or lias been found guilty. Sec. 18. And be it 1 ci ther enacted. That the President is hereby authorized To annex to. and unite with e.leli other, two or more adjoining collection districts, when ever iu his opinion it will reduce the ex pel -es nf eolleeting the internal revi mu*, without impairing the efficiency of the ser vice: and then upon shall let.tin but one collector and one assessor for such en larged district. And the President is also authorized to consolidate in lik*- manner, at his discretion, any two or more adjoining supervisors' districts, and to retain or ap point one supervisor for such consolidated district. Si 19. And 1 he i* furl rhf*r enacted, That a> s< *ou as prae tic. dde a: R*r the passa ge of this act the n; inn hi r of ass; istant as-i ■ssors Fill] ■loved shall he perm; uu-ntlv rediiei -d bv the* discharge i ■ fall office rs oi that c-lasi s who are , assigned specially To tin* assessuii •nt of anv taxi s v nil -h shall h, ive been ab.il islu-d bv law: and th e Comm:* .'ion icr of Iut erual Rev i-niie shall be requiri <1 fu rtlier to r< -duel the number id i' assistant a*? a-ssors in pro portion to any reduction *>f tin* service ol assessment which has been made, or may hereafter be made, by the repeal of any portion of tlie internal taxes. Sec. 20. And be i: further enacted. That section sixty-sevi n of an act approved July thirteen, eighteen hundred and sixty-six. entitled "An act to reduce internal taxa tion, and to amend an act entitled *Au act to provide internal revenue to support the : government, to pay interest (Ai tilt* public I debt, and for other purposes* approved June thirty, eighteen hundred and sixty four." be amended by inserting after the words "that in any ease civil or criminal," the words **at law or in equity;" also, by inserting after the words "if the suit were eommeuceil in the court below by sum mons," tin* words follow ing: "subpiena, pe tition. or bv any other form of action except as hereinafter provided;" also, by inserting after the words "or if it were commenced by capias," the words following: "or by any similar form of proceeding by which a per sonal arrest is ordered," Sec. 21. And be it further enacted, That after the thirty-first day nfJDecember, eight een hundred anil seventy, in lieu of of the duties now imposed by law on the articles hereinafter ('numerated or provided for im ported from foreign countries, there shall be levied, collected anil paid the following du ties and rates of duties, that is to say: On teas of all kinds, fifteen cents per pound. On coffee of all kinds, three cents per pound. < »n cacao, or cm oa. two cents per pound. On cocoa leaves or shells, one cent per pound. fm ground or prepared cacao, or cocoa, five cents per pound: and on chocolate, seven cents per pound. Ou all molasses, five cents per,gallon. On tank-bottom sirup of sugar-cane juice, melada, concentrated uiciada, ami concen trated molasses, one* and one-half cents per pound. On all raw or muscovado sugar uot above number seven. Dutch standaid in color, one and three-quarter cents per pound. On all raw or muscovado sugar above number seven, Dutch standard in color, and on all other sugars not above number ten, Dutch standard in color, two cents per pound. On all other sugars above number ten. Dutch standard in color, and not above number thirteen. Dutch standard in color, two anil one quarter cents per pound. On all other sugars above number thir teen. Dutch standard in color, and not above number sixteen, Dutch standard in color, two and three-qnai ter cents per pound. Ou all other sugars above, number six teen, Dutch standard in color, and not above number twenty, Dutch standard iu color, three and one-quarter cents per pound. On all sugars above number twenty, Dutch standard in color, and on all refined loaf. lump, crushed, powdered and granu lated sugar, four cents per pound: provided, That the Secretary of the Treasury, shall, by regulations, prescribe and require that samples shall be taken by inspectors from the hogshead, box, or other package, in such a manner as to represent a true average of the contents of tin- package, ami from a sufficient number of packages of the same mark in each and every invoice, so that the samples on which tlie classification is made shall be a fair average in quality of the sugar imported under that mark, aud the classification shall be adjudged on the entire mark accordingly; aud the weights of sugar imported ill casks or boxes shall be marked distinctly by the customhouse weigher by scoring the figures indelibly on each package: provided, that all syrup of sugar, syrup of sugar-cane juice, "melada. concentrated melada. or concentrated molasses, entered under the .name of molasses, shall -be for feited to the United States. On all wines imported in casks, contain ing not more than twenty-two per centum of alcohol, and valued at not exceeding forty cents per gallon, twenty-five cents per gallon; valued at over forty cents, and not over one dollar per gallon, sixty cents per gallon; valued at over one dollar';ier "gallon, one dollar per gallon, anil iu audition thereto twenty-five per centum ad valorem. On wines of all kinds, imported in bottles, and not otherwise herein provided for, the same rate per gallon as wines imported in casks, but all bottles containing one quart or less than one quart, and more than one pint, shall be held to contain one quart, and all bottles eontaing one pint or less, shall be held to contain one pint, and shall pay in addition three cents for each bottle. On champagne and all other sparkling wines, in bottles, six dollars per dozen bot tles containing each not more than one quart aud more than one pint; and three dollars per dozen bottles containing not more than one pint each, and more than one half pint; and one dollar and fifty cents per dozen bottles, continuing one-lialf pint each, or less: ami in bottles containing more than one quart each, shall pay, in addition to six dollars per dozen bottles, at the rate of two dollars per gallon on the quantity in excess of one quart per bottle; provided, that any liquors containing more than twenty two per centum of alcohol, which shall be en tered under the name of wine, shall be for feited to the United States; and provided further. That wines, brandy and other spir ituous liquors imported in bottles shall be packed in packages containing not less than one dozen, bottles in each package: anil all such bottles shall pay an additional duty ot Three cents for each bottle; no allowance shall be made for breakage unless such bn akago is actually ascertained by count and certified by a, customhouse appraiser; and so much of section fifty-nine of au act entitled "An act to regulate the collection of duties on imports and tonnage," approved March, two. seventeen hundred and ninety nine, as provided for allowance for leakage and breakage, is hereby repealed. On brandy and other spirits manufactured ol* distilled from grain or other materials, anil not otherwise provided for, two dollars per proof gallon; Provided, That each and every gauge or w ine gallon of measure incut shall in* counted as at least one proof gal lon: and the standard for determining tin* proof of brandy and other spirits, aud ol wine or liquors of any kind imported, shall be the same as that wbieli is defined in the second section of the "Act imposing taxes on distilled spirits and tobacco, and foi other purposes," approved July twenty eigtt*i-ii hundred and sixty-eight. Ou cordials, liqueurs, arrack, absi nthe, kirshwasser, vermuth, ratafia, and otliei .similar spirituous beverages, or bitters con taining spirits, and not otherwise provided for, two dollars per proof gallon; provided. That any brandy or other spirituous liquors imported in casks of less capacity than four teen gallons shall he forfeited to the United States. On pimento and on black, white, and red or Cayenne pepper, live cents per pound. ■t>ii ground pimento and on ground pepper of all kinds, ten cents per pound. < *n ginger root, two cents per pound. On ginger, ground, five cents per pound. Ou cinnamon aud on nutmegs, twenty cents per pound. (In mace, twenty-five cents per pound. On cloves, five cents per pound. On clove stems, three cents per pound. pu cassia and cassia vela, ten cents pel pound. < Hi cassia buds and ground cassia, twenty cents per pound. On .ill other spices, twenty cents per pound; ground or prepared, thirty cents pel pound. On corsets, or manufactured cloth, woven or made in patterns of such size, shape, anil form, or cut iu such manner as to be fit for corsets, when valued at six dollars per dozen or It ss. two dollar* per dozen: when valued over six dollars per dozen, thirty five per centum ad valorem. On eyelets of every description, six cents per thousand. On ultramarine, six cents per pound. On wools on rhe skin, the sano- rates as on other wools, the quantity and value to be ascertained under such rules as the Secre tary iff the Treasury may prescribe. I 'it fiax-straw. five dollars pel- Ton. Ou tiax not hackled or dressed, twenty dollars per ton ; on tiax hackled, known as "dressed line." forty dollars per ton. < in hemp, luanilla. ami other lik» *ubsti tuti s for lu-mp. uot otherwise provided for, Twenty-five dollars per tow. < >u the tow of tiax or hemp, ten dollars per ton. On jute. sunn, coir, and Sisal grass, fifteen dollars per ton. i in jute huts, six dollars per ton. fin cotton bagging, or other manufactures, not otherwise provided for. suitable for the uses to which cotton bagging is applied, composed, iu whole or in part, of hemp, j ite. tiax, gunny bags, gunny cloth, or other ma terial. and valued at seven cents or less per square yard, two cents per pound : valued at over seven cents per square yard, three cents per pound. On iron in pigs, seven dollars per ton. (in east scrap-iron of every description, six dollars per ton. On wrought scrap-iron of every descrip tion, eight dollars tier ton : Provided. That nothing shall 1"* deemed scrap-iron except waste or refuse iron that lias been in actual use. and is tit only to he reniunufactured. On sword blades, thirty-five per centum ad valorem. Ou swords, forty-five per centum ail valorem. On steel railway bars, one and one-quar ter ci nt ner pound ; and on all railway bars made*in part of steel, one cent per pound : Provided, That metal eon verted, cast, or made from iron by tlie Bessemer or pneu matic process, of whatever form or de scription, shall be classed as steel . Ami provided further. That round iron in coils, three-sixteenths of an inch or less iu diame ter. whether eoateil with metal or not so coated, and ail descriptions of iron wire, and wire of which iron is a component part, not otherwise specifically" enumerated aud provided for, -shall pay the same duty as iron wire, bright, coppered, or tinned : And provided further. That steel, commer cially known as crinoline, corset, aud hat steel wire, shall pay duty at the rate of nine cents per pound and ten per centum ail valorem. < »n rough or unfinished grindstones, one dollar and fifty cents per ton : on finished grindstones, two dollars per ton. On freestone, sandstone, granite, and all building or monumental stone, except mar ble. one dollar anil fifty cents per ton. On all sawed, dressed, or polished mar ble. marble slabs, and marble paving tiles, thirty per centum ad valorem, and in addi tion twenty-five cents per superficial square foot not exceeding two inches in thickness: if more than two inches in thickness, teu cents per foot, in addition to the above rate forty each inch or fractional part tin reof in excess of two inches inches in thickness: Provided, That if exceeding six inches in thickness, such marble shall be subject to the duty now imposed upon marble blocks. On hair cloth of tlie description known as hair seating, eighteen inches wide <«r over, for cents per square yard: less than eight een inches wide, thirty cents per square yard. On hair cloth known as crinoline cloth, and on all other manufactures of hail not otherwise provided for, thirty per centum ad valorem. On hair-pins made of iron wire, fifty pci centum ad valorem. On analine dyes and colors, by whatever name known, fifty cents per pound, and thirty-five per centum ail vaiorem. (in buttons and on ornaments for dresses and outside garments made of silk, or of which silk is tlie component material of chief value, and containing no wool, worsted, or goats' hair, fifty per centum ad valorem. On silicate of soda, or other alkaline silicates, a half a cent per pound. (in sporting gun-wads of all descriptions, tliirty-tive per centum ad valorem. < in nickel, thirty cents per pound. (in nickel oxide and alloy of nickel with copper, twenty cents per pound. Ou watches, wateli-cases. watcli move ments. parts of watches, and watch materials, twenty-five per centum ail valorem. Ou watch jewels, ten per centum ail valorem. On live animals, twenty per centum a<l valorem : Provided. That animals specially imported for breeding purposes from beyond the seas shall be admitted free, upon proof thereof satisfactory to the Secretary of the Treasury, anil under such regulations as lie may prescribe: And provided further, That teams of animals, mcludingtheir harness and tackle, actually owned by persons immigrating to tlie United States with their • families from foreign countries, and in actual use for tke purposes of such immigration, shall also he admitted l'ri-e of duty, under such regula tions as the Secretary of the Treasury may prescribe: And provided further. That all animals brought into the United States temporarily and for a period not exceeding six months*, for the purpose of exhibition or competition for prizes offered by any agri cultural or racing association, shall be ad mitted tree of duty upon bond being first given, in accordance with regulations to be prescribed by the Secretary of the Treas ury, with condition that the tail duty hereinbefore imposed shall be paid >n case of the sale of any such animals in the United States. On oranges, lemons, pineapples, and grapes, twenty per c-entum ad valorem; and on limes, bananas, plantains, shad docks, inangoep. and ciK-oanuts, ten per cent ad valorem : Provided, That no allowance shall be made for loss by decay on the voy age, unless the said loss shall exceed twenty-five per centum of the quantity, anil the allowance then made shall be only for the amount of loss in excess oi twenty-five per centum of the whole quantity. On Xante, or other currants, anil prunes and plums, two and one-half cents per pound. Ou neat's-foot oil, and all animal, whale, seal, and fish oils, twenty per centum ad valorem. On oil made of linseed or fiaxseed, thirty cents per gallon, seven pounds and a half of weight to be estimated as a gallon. On lieuipseed or rapeseed, and other oil seeds of like character other than linseed or fiaxseed, one-half cent per pound. On linseed nr fiaxseed, twenty cents per bushel of fifty-six pounds weight: Provided, That ini drawback shall be allowed on oil cake made from imported seed. On sesame seed oil or Ceune oil. and cot ton seed oil, thirty cents per gallon. (In sesame seed, ten per c-entiuu ad vaio rem. On opium, one dollar per pound. (in opium prepared for smoking, and on all other preparations of opium not other wise provided for, six dollars per pound: Provided, That opium prepared for smoking, and other preparations of opium, deposited in bonded warehouse, shall not he removed therefrom for exportation without payment of duties, and sueli duties shall not ho re funded. Ou morphia, and all sorts of morphia,one dollar per ounce. (in cotton thread, yarn, warps, or warp vai n, not wound upon spools, whether sin gle or advanced beyond the condition of single by twisting two or more single yarns together, whether on beams or iu bundles, skeins, or cops, or in anv other form, valued at not exceeding forty cents per pound, teu cents per pound: valued at over forty cents per pound, and not exceeding sixty cents per pound, twenty cents per pound; valued at over sixty cents per pound and not exceed ing eighty cents per pound, thirty cents per pound: valued at over eighty cents per pound, forty cents per pound: and iu addi tion to said rates of duty twenty per cent um ail valorem. Sec. 22. And he it further enacted, That after the thirty-first day of December, eighteen hundred and seventy, in addition to imported articles now by law exempt from duty, and nut herein otherwise tiro *. ided for, the following articles hereinafter enumerated and provided for shall also be free: Acid, arseniotis. crude. Acid, nitric, not chemically pure. Acid, muriatic. Acid, oxalic. Acid, picric and nitro-pieric: Provided, That carboys containing acids shall be sub ject to the same duty as if empty. Arsenic. Aconite, root leaf anil bark. Agaric. Aikanet root. Alkckengi. Albumen and lactarine. Amber, gum. Aloes. Aniline oil, crude. Ammonia, crude. Annato seed. Argoes. c-ruile. As'iie.-tos. not manufactured. Articles imported for the use ol the United State-: Provided. That the price of the same did uot include the duty. Articles rhe growth, produce, and manu facture of the United States when returned in the same condition as exported: Pro vided, That proof of the identity of such articles lie made under regulations to he prescribed by the Secretary of the Treasury; and If such articles were subject to inter nal tax at the time of exportation, such tax shall lie proved to have been paid before exportation and not refunded. And all acts and parts of acts heretofore passed pre scribing regulations in regard To such im portations are- hereby repealed. Bainsoos, unmanufactured. Barks, viz : Quilla: Peruvian. Lima, eali saya. and all cinchona barks. Canella alba, pomegranate, croton, cascarilla. and all other barks not otherwise provided for. Belladonna, root and leaf. Bromine. Bitter apples, colocynth, coloquinitida. Berries, nuts, and vegetables for dyeing, or used for composing dyes, not otherwise provided for in this act. Bells broken aud hell metal broken, and ft only to be re-manufactured. Bones, crude, uot manufactured, bones ground and calcined, bone dust and bone ash for manufacture of phosphates anil fertilizers. Books wbieli have been printed and manu factured more than twenty years. Brimstone, crude. Burr stone in blocks, rough or unmanu factured. and not bound up into mill stones. Bucku leaves. Citrate of lime. Colombo root. Cautharides. Castor or eastoreum. Catechu or etiteh. Catgut or whip-gut, unmanufnetun i. ■ Coal, anthracite C(ii-[e]ulus imlious. Conian cieuta, or hemlock, seed and leaf. Cudbear. Collections of antiquity, specially im ported. and not for sale. Chalk and cliff stone, unmanufactured. Cork wood, or cork bark, unmanufac tured. ('ameliau, unmanufactured. Cuttle-fish bone. Diamond dust or bort. I >i agon's blood. Emery ore or rock, not pulverized, not ground. Esparto..or Spanish grass, and other grasses and pulp of. for the manufacture of pap.-r. Fibrin, in all forms. Fish, fresh, for immediate eonsumpti >n. Fish, for bait. Flint and ground flint stones. Folia* digitalis. Fashion plates engraved on steel or on wood, colored, plain. Fur skins of all kindh. not dres-eil in any manner. Glass, broken in pieces; which can not be cut for use, and lit only to be re-manufac tured. Guano and other animal manures. Gums. Arabic, Jeildo, Senegal, Barbary, East India. Cape, Australian, gum benzoin or benjamin, gum copal, sandarae, damar. gamboge, cowrie, mastic, shellac, traga eautli, olebanuni. guiae, myrrh, bdellium, garbanum. aud ail gums not otherwise i ro vid.-il for. Gutta-percha, crude. Goat skins, raw. Ilorse and cow hair, not cleaned and dressed. Hoofs- horns and horn tips. Hide cuttings, raw anil in the hair, for glue stock. Hemlock bark. Hyoseyamus, or henbane leaf. Iodine, crude. Ipecac. India-rubber, crude, and milk of. Ivory and vegetable ivorv. unmanufac tured. Jalap. Jet. unmanufactured. Juniper aud laurel berries. Kryolite. S. Lae, crude seed, button, stick, shell or dye. Lava, unmanufactured. Leeches. Life-boats and life-saving apparatus, specially imported by societies incurpurati d or established to encourage the saving of human life. Liquorice root. Litmus and all lichens, prepared or not prepared. Logs and round unmanufactured timber not otherwise provided for, and ship timber. Madder root, of all kinds, ground, and ground mungeet or Indian madder. Manna. Moss, Iceland, and other mosses, crude. Musk and civet, crude, in natural pod. Nitrate of soda, or cubic niter. Oak bark. Ore of antimon y, or crude sulpburet of. Orange and lemon peel, not preserved, candied, or otherwise prepared. OrchUl, or areliill, in the weed or liquid. Palm nuts and palm-nut kernels. Palm and cocoa-nut oil. Paintings, statuary, fountains, anil other works of art, the production of American artists: Provided. That the fact of such production be verified by the certificate oi anv consul or minister of the United States indorsed upon the written declaration of the artist: And provided further, That all paintings, statuary, fountains, and other works ol art, the production and property of an American artist, now held for pay mint of duties in any customhouse oi the United States, shall be surrendered to suyh artist without payment of duties or charge, upon his affidavit filed in the department of th<* Secretary of the Treasury that the same are* the production ot such artist. Paintings, statuary, fountains, anil otiier works of art, imported expressly for pre sentation to national institutions or to any State, or to anv municipal corporation. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings aud etchings, specially imported in guild faith, for the use of any society or institution ini* irporatcd or established for philosophical, educational, scientific or lite i.u v purposes, or cucomagemcut of the fine arts, and not intended for sale. Household effects of persons and families returning or emigrating from foreign coun trii s. which have been iu actual use abroad by them, and not intended for any other p'-rson or persons or for sale, not exceeding tin* value of five hundred dollars. Phosphates, crude or native, for fertiliz ing purposes.. Plant-;, trees, shrubs, roots, seed-cane and seeds imported, by the Department ot Agri culture, or the United States Botanic Gar dcn. Platinum vases or retorts for chemical uses, or part* thereof. Potassa. muriate of. Quassia wood. Rags, of cotton, linen, jute anil hemp, and paper waste, or waste or clippings ot any kind fit only for the manufacture ot paper, including waste rope anil waste bagging. Rhubarb. Resins, crude, uot otherwise provided for. Rose leaves. Saffron and safflower. Sarsaparilla, crude. Seaweed, not otherwise provided for. Seammony, or resin of seammony. Sandal wood. , Seeds: earilamon, caraway, coriander, fenugreek, fennel, cummin, and other seeds not otherwise provided for. Senna, in leaves. Shells of every description, not manufac tured. Shrimps, or other shell fish. Skeletons, aud other preparations of anat omy. Silkworm eggs. Specimens of natural history, botany? and mineralogy, when imported for cabinets as objects of taste or science, and not for sale. Squills, or silla. • Sweepings of silver or gold. Tapioca, cassava, or cassada. Tea plants. Turt les. Verdigris, or subacetate of copper. Wood ashes, and lye of, and beet-root ashes. Woods, viz; poplar, or other woods for the manufacture- of paper. Worm seed. Levant. Xylonite, or Xylotile. Sec. 23. And lie it further enacted, That for the tT-rm of two years from and after the passage of this act, anil no longer, ma chinery and apparatus designed only lor, and adapted to be used for,' steam-towage on canals, anil not now- manufactured in the United States, may lie imported by any State, or by any person duly authorized by iln* legislature ot any State, free of duty, subject to such regulations as may be- pre scribed by the Secretary of the Treasury. And also that for the term of two years from aud after the passage of this act, anil no longer, steam-plow machinery, adapted to the cultivation of the soil, may be im ported by any person for bis own use, free of duty, subject to such regulations of the Secretary of the Treasury as before pro vided. Sec. 24. And he it further enacted, That tlie word " saltpetre." as used in section ^ seven of the act of March three, eighteen hundred and sixty-three, allowing draw back of duty on foreign saltpetre mantifrc tnred into gunpowder iu the United States, and exported therefrom, shall be construed to mean tlie element of nitre so used, whether it be it the nitrate of potash or ni trate of soda. Sec. 25. And be it further enacted. That section fifteen of tlie act approved July fourteen, eighteen hundred and sixty-two, entitled " An act increasing, temporarily, the duties on imports, aud for other pur poses," and section four of the act in amend ment thereof, approved March three, eight een hundred and sixty-five, be, and the same are* hereby, so amended, that no ship, vessel, steamer, boat, barge or fiat belong ing to any citizen of the United States, trading from one port or point within the United Suites, to another port or point with in the United States, or employed in the bank, whale or other fisheries, "shall here after be subject to tlie tonnage tax or duty provided for iu said acts: and the proviso in section one hundred anil three of the "Act to provide internal revenue to support the government and to pay the interest on the. public ih br. ami for other purposes," approved June thirty, eighteen hundred and sixty-four, requiring an annual special tax tu be paid by boats, barges, and fiats, is hereby repealed. Sec. 20. And be it further enacted, That all imparted goods, wares, and merchandise which may be in the public stores or bonded warehouses on tin* day and vear this act shall take effect, shall he subjected to no other duty upon the entry thereof for con sumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining iu bonded warehouses on the day and year this act shall take effect, and upon wliic-h the duties shall have been paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported re speetively after that day. Sec. 27. And b? it further enacted, That all provi-dnns of existing laws whereby any tax or duty is laid upon bequests or de vises. or transfers by Aed, grant, or gift, made or intended to take effect after the death of the grantor, of any real or per sonal property, in trust or otherwise, for public uses of a literary, educational or charitable character, or upon any real or personal estate which may become subject to any trust as aforesaid under any mist or future disposition, which, if made* in favor of an individual, would confer on him a succession, be and the same are hereby re pealed. and no taxes heretofore levied thereunder, but not paid, shall be collected. Sec. 28. And lie it further enacted, That in all eases when* tobacco is required to bo put iu wooden packages, as provided by si vtion sixty-two of an act entitled "An acT imposing taxes on all distilled spirits ami Tobacco, and for other purposes," approved July twenty, eighteen hundred and sixty eight, it shall be lawful for the Commis sioner ot Internal Revenue to allow the same til he put up in metallic packages; i io\ulcu. iiiat they slijill he so constructed with such corrugations for receiving and protecting the revenue stamps as the Com missioner niav approve. ■Sec. 29 . Aftd be it further enacted. That wh.-never any merchandise, except wine instilled spirits, and perishable or explosive articles, or articles in bulk, imported at the ;'V Y'. ,rk * iu till* State of New rink: 1 liiladelplna, in the State of Pennsyl vania: Boston, in the State of Massachusetts* Baltimore, in the State of Maryland; Port land. in the State of Maine: Port^'Iurou, ;n (he State of Michigan; New Orleans, in the State i-f Louisiana; anil San Francisco, in. the State of California, shall appear bv tlie invoice or bill of lading anil bv the manifest to be consigned to anil destined for either of the ports specified in section thirty-five of tins act, the collector at the port of arrival siia'd permit the owner, agent, or consignee to make entry thereof for warehouse or' im mediate transportation, in triplicate, setting forth the particulars in such entry* and the route hy which such goods are to be for warded, whether by land or water. The entry having been compared with the in voice and duly sworn to, and such an exam ination of the goods and merchandise hav ing been made as will satisfy the custom*