thirteen, shall be and remain in force, and shall, in all its provisions, be plied to the en applied for the purpose of laying, collecting, and securing the duties by this act added or imposed, except as regards the rates of postage, as well with respect to the persons respectively liable to the payment thereof, as with respect to the officers employed in collecting and accounting for the same. SEC. 5. And be it further enacted, That towards establishing an adequate revenue to provide for the payment of the expenses of government, for the punctual payment of the public debt, principal and interest, contracted and to be contracted, according to the terms of the contracts respectively, and for creating an adequate sinking fund, gradually to reduce and eventually to extinguish the public debt, contracted and to be contracted; the internal rates and duties added, laid and imposed by this act, and the internal rates and duties laid and imposed by the said several acts of Congress, entitled, respectively, "An act laying duties on sales at auction of merchandise, and ships and vessels;" "An act regulating the postoffice establishment;" and "An act laying duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise;" shall continue to be laid, levied, and collected, during the present war between the United States and Great Britain, and until the purposes aforesaid shall be completely accomplished, any thing in the said acts of Congress to the contrary thereof, in any wise, notwithstanding. And for the effectual application of the revenue, to be raised by and from the said internal duties, to the purposes aforesaid, in de form of law, the faith of the United States is hereby pledged: Provided always, That whenever Congress shall deem it expedient to alter, reduce or change, the said internal duties, or any or either of them, it shall lawful so to do, upon providing and substituting, by law, at the same time, and for the same purposes, other duties which shall be equally productive with the duties so altered, reduced, or changed: And provided further, That nothing in this act contained, shall be deemed or construed in any wise to rescind or impair any specific appropriation of the said duties, or any or either of them, heretofore made by law; but such appropriation shall remain and be carried into effect according to the true intent and meaning of the law and laws making the same, any thing in this act to the contrary thereof in anywise notwithstanding, APPROVED, December 23, 1814. forcement of Faith of the United States pledged for the application of the revenue arising under this act. Act of July 24, 1813, ch. 25. Act of April 30, 1810, ch. 37. Act of Aug. 2, 1813, ch. 39. STATUTE III. Dec. 26, 1814. [Obsolete.] Treasury notes to be is sued for sum deficient in an authorized loan. Act of March 24, 1814, ch. 29. CHAP. XVII.—An Act supplementary to the acts authorizing a loan for the several sums of twenty-five millions of dollars and three millions of dollars. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That the Secretary of the Treasury be and he is hereby authorized, with the approbation of the President of the United States, to cause treasury notes to be prepared, signed and issued, for and in lieu of so much of the sum authorized to be borrowed on the credit of the United States, by the act of Congress, entitled "An act to authorize a loan for a sum not exceeding twenty-five millions of dollars," passed on the twenty-fourth day of March, in the year one thousand eight hundred and fourteen, and also for, and in lieu of so much of the sum authorized to be borrowed on the credit of the United States by the act of Congress, entitled "An act authorizing a loan for [a] sum of three millions of dollars," passed on the fifteenth 15, 1814, ch. 4. day of November, in the year one thousand eight hundred and fourteen, as has not been borrowed or otherwise employed in the issue of treasury notes according to law: Provided always, That the whole amount of treasury notes issued by virtue of this act, for and in lieu of the residue of the said two sums as aforesaid, shall not exceed the sum of seven VOL. III.-21 02 Act of Nov. The amount of treasury notes which may be issued shall not exceed 7,500,000 dollars. Secretary of the Treasury to cause a further sum in treasury notes to be issued. Regulations with respect to ment, &c. &c. of treasury notes. Act of March 4, 1814, ch. 18. millions five hundred thousand dollars: and further, that the treasury notes so issued shall be applied to the same uses to which the said two loans authorized as aforesaid were respectively by law made applicable. SEC. 2. And be it further enacted, That the Secretary of the Treasury be, and he is hereby authorized, with the approbation of the Presi dent of the United States to cause treasury notes to be prepared, signed, and issued, for a further sum of three millions of dollars, to defray the expenses of the War Department, for the year one thousand eight hundred and fourteen, in addition to the sums heretofore appropriated by law for those purposes respectively. SEC. 3. And be it further enacted, That the treasury notes to be issued the reimburse by virtue of this act, shall be prepared, signed, and issued, in the like form and manner; shall be reimbursable at the same places, and in the like periods; shall bear the same rate of interest; shall in the like manner be transferable; and shall be equally receivable in payments to the United States for duties, taxes, and sales of public lands, as the treasury notes issued by virtue of the act of Congress, entitled "An act to authorize the issuing of treasury notes for the service of the year one thousand eight hundred and fourteen," passed on the fourth day of March, in the year aforesaid. And the Secretary of the Treasury, with the approbation of the President of the United States, shall have the like powers, in all respects, to prepare, issue, sell, pay, and distribute the treasury notes authorized to be issued by this act, or to borrow money on the pledge thereof, and to employ and pay an agent or agents for the purpose of making sale thereof, as were vested in him by the said last-mentioned act of Congress, in relation to the treasury notes therein and thereby authorized to be issued; and the forms and course of proceeding in all respects, for paying, receiving, and accounting for the treasury notes issued by virtue of this act, shall be similar to those prescribed in and by the said last-mentioned act of Congress, in relation to the treasury notes therein and thereby authorized to be issued. Sum pledged for paying treasury notes, &c. Appropriation for defraying ex penses under this act. Penalties for forging, &c. treasury notes. SEC. 4. And be it further enacted, That a sum equal to the whole amount of the treasury notes issued by virtue of this act, to be paid out of any money in the treasury not otherwise appropriated, shall be and the same is hereby appropriated for the payment and reimbursement of the principal and interest of such treasury notes, according to contract, and the faith of the United States is hereby pledged to provide adequate funds for any deficiency in the appropriation hereby made. SEC. 5. And be it further enacted, That a sum of forty thousand dollars, to be paid out of any money in the treasury not otherwise appropriated, be and the same is hereby appropriated for defraying the expense of preparing, printing, engraving and signing the said treasury notes; the expense of employing agents to make sale thereof, and all other expenses incident to issuing the treasury notes as authorized by this act. SEC. 6. And be it further enacted, That if any person shall with intent to injure or defraud the United States, or any person or corporation, falsely make, forge, or counterfeit, or cause or procure to be falsely made, forged, or counterfeited, or willingly aid or assist in falsely making, forg ing, or counterfeiting any note, in imitation of, or purporting to be, a treasury note, or shall falsely alter, or cause or procure to be falsely altered, or wilfully aid or assist in falsely altering any treasury note issued by virtue of this act, or shall pass, utter, or publish, or attempt to pass, utter, or publish, as true, any false, forged, or counterfeited note, purporting to be a treasury note as aforesaid, knowing the same to be falsely made, forged, or counterfeited; or shall pass, utter, or publish, or attempt to pass, utter, or publish, as true, any falsely altered treasury note, issued as aforesaid, knowing the same to be falsely altered, every such person shall be deemed and adjudged guilty of felony, and being thereof convicted by due course of law, shall be sentenced to be imprisoned for a period not less than three years, nor more than ten years, or imprisoned and kept to hard labor for a period not less than three years, nor more than ten years; and in either case be fined in a sum not exceeding five thousand dollars. APPROVED, December 26, 1814. CHAP. XVIII.—An Act giving further time to locate certain claims to lands, confirmed by an act of Congress, entitled "An act confirming certain claims to lands in the District of Vincennes." STATUTE III. Dec. 26, 1814. [Obsolete.] Act of Feb. 13, 1813, ch. 23. Certain loca tions to be entered with the land office at register of the Vincennes. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That the several persons, whose claims were confirmed by the act of Congress, entitled "An act confirming certain claims to lands in the District of Vincennes," approved the thirteenth day of February one thousand eight hundred and thirteen, and which have not been located, are hereby authorized to enter their locations with the register of the land office at Vincennes, on any part of the tract set apart for that purpose in said district, by virtue of an act, entitled "An act respecting claims to lands in the Indiana Territory and state of Ohio," and in conformity to the provisions of that act; and shall 21, 1806, ch. 40. be entitled to receive their certificates and patents in the manner provided by the first-mentioned act; Provided, that such locations shall be made prior to the first day of July next. APPROVED, December 26, 1814. Act of Aug. Proviso. CHAP. XX.—An Act to provide for leasing certain lands reserved for the support of schools in the Mississippi territory. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That the county court in each county in the Mississippi territory shall be, and is hereby authorized to appoint a number of agents, not exceeding five, who shall have power to let out on lease for the purpose of improving the same, the sections of land reserved by Congress for the support of schools, lying within the county for which the agents respectively are appointed, or to let them out at an annual rent, as they shall judge proper; and it shall be the duty of the said agents, under the direction of the county courts respectively, to apply with impartiality the proceeds arising from the rents of each section as aforesaid, to the purpose of education, and to no other use whatsoever, within the particular township of six miles square, or fractional township wherein such section is situated, in such manner, that all the citizens residing therein may partake of the benefit thereof, according to the true intent of the reservation made by Congress. STATUTE III. Jan. 9, 1815. County courts authorized to appoint agents for leasing of the sections of land for the use of schools. The proceeds to be applied to > this purpose. Sections may convenient Lessees to be commit waste. SEC. 2. And be it further enacted, That for the purpose of forming the aforesaid sections into convenient farms, the said agents shall have be divided into power to lay off the same into lots of not less than one hundred and six acres, nor more than three hundred and twenty acres, except in case of fractional sections; and in every case, whether of leases for the improve- bound not to ment of the lots, or for an annual rent, the lessee shall be bound in a suitable penalty not to commit waste on the premises by destroying of umber or removing of stone, or any other injury to the lands whatever. SEC. 3. And be it further enacted, That the said agents shall have full power within their respective counties, when and so often as they think proper, by legal process, to remove any person or persons from the possession of any of the aforesaid reserved sections, when such person or persons have not taken a lease, and refuse or neglect to take the same; and it shall, moreover, be the duty of the said agents to inspect and inquire into any waste or trespass committed on any of the reserved sections aforesaid, by cutting and carrying off timber or stone, or any Trespassers may be removed by agents, who are authorized to inquire into waste, &c. Fees to agents for leases. Limitation of leases. Proviso. other damage that may be done to the same, whether by persons residing thereon or others; and the said agents are hereby authorized, when waste or trespass shall be committed, to proceed against the person or persons committing the same, according to the laws in such case made and provided; and actions in the cases aforesaid shall be sustained by the agents, and the damages recovered shall be one half to the use of such agents, and the other half to be applied to the same purpose as the proceeds of rents from the land on which the damage was sustained. SEC. 4. And be it further enacted, That for each lease executed by the agents, they shall be entitled to receive the sum of two dollars, to be paid by the lessees respectively. SEC. 5. And be it further enacted, That every lease which may be granted in virtue of this act, shall be limited to the period of the termination of the territorial form of government, in the said territory; and shall cease to have any force or effect after the first day of January next succeeding the establishment of a state government therein: Provided, That outstanding rents may be collected, and damages for waste or trespass may be recovered in the same manner as if the leases had continued in full force. APPROVED, January 9, 1815. STATUTE III. CHAP. XXI.-An Act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same. (a) Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That a direct tax of six millions of dollars be and is hereby annually laid upon the United States, and the same shall be and is hereby apportioned to the states respectively in manner following: To the state of New Hampshire, one hundred and ninety-three thousand five hundred and eighty-six dollars and seventy-four cents. To the state of Massachusetts, six hundred and thirty-two thousand five hundred and forty-one dollars and ninety-six cents. To the state of Rhode Island, sixty-nine thousand four hundred and four dollars and thirty-six cents. To the state of Connecticut, two hundred and thirty-six thousand three hundred and thirty-five dollars and forty-two cents. To the state of Vermont, one hundred and ninety-six thousand six hundred and eighty-seven dollars and forty-two cents. To the state of New York, eight hundred and sixty thousand two hundred and eighty-three dollars and twenty-four cents. To the state of New Jersey, two hundred and seventeen thousand seven hundred and forty-three dollars and sixty-six cents. (a) Notes of the acts which have been passed relating to the assessment of lands for direct taxes. Vol. i. page 580. Decisions of the courts of the United States, on the acts of Congress laying direct taxes on lands, &c. A collector selling land for taxes, must act in conformity with the law from which his power is derived, and the purchaser is bound to inquire whether he has so acted. It is incumbent on the vendor to prove his power to sell. Stead's Executors v. Course, 4 Cranch, 403; 2 Cond. Rep. 151. Under the act of Congress to lay and collect a direct tax, (July 14, 1798,) before the collector could sell the land of an unknown proprietor for non-payment of this tax, it was necessary that he should advertise the copy of the list of lands, &c. and the statement of the amount due for the tax and the noti fication to pay in sixty days, in four gazettes of the state, if there were so many. Parker v. Rule's lessee, 9 Cranch, 64; 3 Cond. Rep. 271. In the case of a naked power not coupled with an interest, every pre-requisite to the exercise of that power, should precede .t. In the case of lands sold for the non-payment of taxes, the marshal's deed is not prima facie evidence that the pre-requisites of the law have been complied with; but the party claiming under it must show positively that the law has been complied with. Williams et al. v. Peyton's lessee, 4 Wheat. 77; 4 Cond. Rep. 395. Thatcher . Powell, 6 Wheat. 119; 5 Cond. Rep. 28. To the state of Pennsylvania, seven hundred and thirty thousand nine Pennsylvania. hundred and fifty-eight dollars and thirty-two cents. To the state of Delaware, sixty-four thousand ninety-two dollars and Delaware. fifty cents. To the state of Maryland, three hundred and three thousand two hun- Maryland. dred and forty-seven dollars and eighty-eight cents. To the state of Virginia, seven hundred and thirty-eight thousand Virginia. thirty-six dollars and eighty-eight cents. To the state of Kentucky, three hundred and thirty-seven thousand Kentucky. eight hundred and fifty-seven dollars and fifty two-cents. To the state of Ohio, two hundred and eight thousand three hundred Ohio. dollars and twenty-eight cents. To the state of North Carolina, four hundred and forty thousand four North Carolina. hundred and seventy-six dollars and fifty-six cents. To the state of Tennessee, two hundred and twenty thousand one Tennessee. hundred and seventy-three dollars and ten cents. To the state of South Carolina, three hundred and three thousand South Carolina. eight hundred and ten dollars and ninety-six cents. To the state of Georgia, one hundred and eighty-nine thousand eight Georgia. hundred and seventy-two dollars and ninety-eight cents; and To the state of Louisiana, fifty-six thousand five hundred and ninety dollars and twenty-two cents. SEC. 2. And be it further enacted, That from and after the passing of this act, the act of Congress, entitled "An act for the assessment and collection of direct taxes and internal duties," passed on the twentysecond day of July, one thousand eight hundred and thirteen, shall be and the same is hereby repealed, except so far as the same respects the col lection districts therein and thereby established and defined, so far as the same respects internal duties, and so far as the same respects the appointment and qualifications of the collectors and principal assessors therein and thereby authorized and required; in all which respects, so excepted, as aforesaid, the said act shall be and continue in force for the purposes of this act: Provided always, That for making and completing the assessment and collection of the direct tax laid by virtue of the act of Congress entitled "An act to lay and collect a direct tax within the United States," passed on the second day of August, one thousand eight hundred and thirteen, the said first mentioned act of Congress shall be and continue in full force, any thing in this act to the contrary thereof in any wise notwithstanding. Louisiana. Repeal of part of the for mer act. Act of July 22, 1813, ch. 16, with exceptions. Proviso. Act of Aug. 2, 1813, ch. 37. Principal assessors to divide their districts, and appoint as sistants. Number of tricts to be reduced. SEC. 3. And be it further enacted, That each of the principal assessors heretofore appointed, or hereafter appointed, shall divide his district into a convenient number of assessment districts, within each of which he shall appoint one respectable freeholder, to be assistant assessor: Provided, That the Secretary of the Treasury shall be, and is hereby authorized to reduce the number of assessment districts, in any collection district in any state, if the number shall appear to him to be too assessment disgreat; and the principal assessors respectively, and each assistant assessor sɔ appointed, and accepting the appointment, shall, before he enters on the duty of his appointment under this act, take and subscribe, before some competent magistrate, or some collector of the direct tax and internal duties, (who is hereby empowered to administer the same) the fɔllowing oath or affirmation, to wit: "I do swear or affirm, Oaths of office. (as the case may be,) that I will, to the best of my knowledge, skill, and ▾ judgment, diligently and faithfully execute the office and duties of principal assessor (or assistant assessor, as the case may be,) for (naming the district,) without favour or partiality, and that I will do equal right and justice in every case in which I shall act as principal assessor (or assistant assessor, as the case may be.") And a certificate of such oath, or affirmation, shall be delivered to the collector of the district for which |