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es are to be as.
Sec. 3. And be it further enacted, That the amount of taxes which
lands of nonby virtue of the provisions of the act for the assessment and collection
residents in of direct taxes and internal duties, and of this act, should be laid and Kentucky and collected on non-residents' lands, so called, in the states of Kentucky and Ohio. Ohio shall be ascertained and levied in the same manner and at the
lands transierrates respectively, as they were by the laws of those states in the year red by non-reeighteen hundred and eleven; and lands in that year entered for taxation sidents, in cer. as non-residents' lands, which since that time may have been sold and tain cases, how transferred to residents, or where the owners of such lands may have become residents, and have had their lands entered for taxation, as residents, the tax on the same shall be collected as the tax on non-residents' lands: Provided, In all cases where sales and transfers shall have been Proviso. made as aforesaid, or where non-residents have become residents, if they reside on the lands formerly entered as non-residents' lands, they shall have notice from the collector, as in other cases of residents. And if the amount thus laid, shall in either of the said states exceed or fall short of the amount fixed by this act as the quota to be laid on non-residents' lands in said states respectively, the difference shall, in the next ensuing direct tax laid by the authority of the United States, be deducted from or added to the quota of such state, as the case may be.
Sec. 4. And be it further enacted, That the said tax shall be assessed How the taxand collected in the manner provided, and by the officers to be appointed
sessed and col. under and by virtue of the act aforesaid, entitled “ An act for the assess- lected. ment and collection of direct taxes and internal duties :" Provided, That Act of July 22, there shall be appointed in the state of Ohio six additional collectors,
1813, ch. 16. who shall collect the tax due from non-resident proprietors of lands in collectors in the said state, shall have the same districts assigned them by the Secre. Ohio. tary of the Treasury, reside at the same places which are or may be designated for similar officers under the state authority, and in other respects shall be under the same rules and regulations, be subject to the same penalties and forfeitures as are provided by the above recited act.
Sec. 5. And be it further enacted, That the principal assessors shall Principal asissue their precepts to the assistant assessors for the purpose of carrying
precepts to their into effect this act on the first day of February next, and the assessments assistants to carshall have reference to that day.
ry this act into Sec. 6. And be it further enacted, That each state may vary, by an
States to vary, act of its legislature, the respective quotas imposed by this act on its if they please, several counties or districts, so as more equally and equitably to apportion the district and the tax hereby imposed; and the tax laid by this act shall be levied and county appor
tionments of collected in conformity with such alterations and variations, as if the tax. same made part of this act, provided that an authenticated copy
thereof be deposited in the office of the Secretary of the Treasury prior to the first of April next; in which case it shall be the duty of the said Secretary to give notice thereof to the proper principal collectors in such state. Sec. 7. And be it further enacted, That each state may pay quota
States may pay into the Treasury of the United States, and thereon shall be entitled to
quotas and be a deduction of fifteen per centum if paid before the tenth day of Febru- entitled to cerary next, and of ten per centum if paid before the first day of May, in lain deductions. the same year: Provided, That notice of the intention of making such payment be given to the Secretary of the Treasury one month prior to
Act of Janusuch payment; and in case of payment so made he shall give notice
ary 17, 1814, ch. thereof to the principal assessors and collectors of such state; and no further proceedings shall thereafter be had under this act in such state.
The states of Sec. 8. And be it further enacted, That if either the states of Ohio Ohio and Louisor Louisiana shall pay its quota according to the provisions of the pre- jana may colceding section, the legislature thereof shall be, and they are hereby au- lect of purchasthorized and empowered to collect of all the purchasers of public lands, States' lands an
ers of United under any law of the United States, a just and equal proportion of the equal propor
sessors to issue
tion of the tax quota of said states respectively, the compact between the United States of the states re- and the said states to the contrary notwithstanding. spectively.
APPROVED, August 2, 1813.
August 2, 1813. CHAP. XXXIX.-- An Act laying duties on licenses to retailers of wines, spiritu
ous liquors, and foreign merchandise. 1814, ch.91. 1815, ch. 40. Be it enacted by the Senate and House of Representatives of the United Act of Dec. 23, States of America in Congress assembled, That every person who shall 1514, chap. 16, deal in the selling of any goods, wares, or merchandise, except such as
Repealed by are of the growth, produce, or manufacture of the United States, and act of Dec. 23, except such as are sold by the importer thereof in the original cask, case, 1817, chap. 1. Who are to be
box, or package wherein the same shall have been imported, shall be considered re- deemed to be, and hereby is declared to be a retail dealer in merchantailers under dise within the meaning of this act; that every person who shall deal in this act.
the selling of wines in a less quantity or in less quantities at one time than thirty gallons, except the importer in the original cask, case, box, or package wherein the same shall have been imported, shall be deemed to be, and hereby is declared to be a retail dealer in wines, within the meaning of this act; and that every person who shall deal in the selling of any distilled spirituous liquors in less quantities than twenty gallons
at one time, shall be deemed to be, and hereby is declared to be a retail This act not dealer in distilled spirituous liquors. Provided, alıdays, That nothing to extend to
herein contained shall be construed to extend to physicians, apothecaries, physicians, &c.
surgeons, or chemists, as to any wines or spirituous liquors which they may use in the preparation or making up of medicines for sick, lame, or diseased persons only; or to the sale of domestic spirits sold in quantities not less than five gallons at the place where the same shall have been distilled, and by the person or persons to whom a license for distilling the same shall have been granted agreeably to the laws of the United
States. Retailers to Sec. 2. And be it further enacted, That every person who, on the procure licen.
first day of January next, shall be a retail dealer in wines, distilled spirituses on or before the first day of ous liquors, or merchandise as above described or defined, shall, before January, 1814. the said day, and every person who after the said day shall become or
intend to become such retail dealer as aforesaid shall, before he shall begin to sell by retail as aforesaid, any wine, distilled spirituous liquors,
or merchandise, apply for and obtain from the collector appointed by Act of July virtue of the act, entitled “An act for the assessment and collection of 22, 1813, ch. 16. direct taxes and internal duties," for the collection district in which such
person resides, one or more licenses, as the case may be, for carrying on the business of selling by retail as aforesaid; which licenses respectively shall be granted for the term of one year upon the payment for each license respectively of the duty by this act laid on such license, and shall
be renewed yearly upon the payment of the like sum for each license. Penalty. And if any person shall, after the said day, deal in the selling of wines,
distilled spirituous liquors, or merchandise by retail as above described and defined, without having a license therefor as aforesaid continuing in force, such person shall, in addition to the payment of the duty forfeit and pay the sum of one hundred and fifty dollars, to be recovered with costs of suit. And no such license shall be sufficient for the selling of wines, distilled spirituous liquors, or merchandise as aforesaid by retail at more than one place at the same time; but any person who by colour of such license shall sell any wines, distilled spirituous liquors, or mer. chandise as aforesaid at more than one place at the same time shall be deemed to be in respect to such of the said articles as he or she shall so sell at more than one place at the same time, a retail dealer therein as the case may be, without license, and shall forfeit and pay the like sum
of one hundred and fifty dollars, in addition to the payment of the duty,
Collectors to collectors aforesaid within their respective districts to grant licenses for grant licenses
for retailing retailing, which licenses shall be marked, with a mark denoting the rate
upon payment of the duty thereupon, and shall be signed by the commissioner of the of duty. revenue, and being countersigned by the collector, who shall issue the same, or cause the same to be issued, shall be granted to any person who shall desire the same upon application in writing, and upon payment of the sum or duty payable by this act upon each license requested: Pro- Proviso. vided always, That no license shall be granted to any person to sell wines, distilled spirituous liquors, or merchandise as aforesaid who is prohibited to sell the same by any state. Sec. 4. And be it further enacted, That the following duties shall be
Rates of duty paid on the licenses above mentioned, viz:
payable for re
tailers' licenses. On retailers of merchandise, including wines and spirits, if in cities, towns or villages, containing, within the limits of one mile square, more than one hundred families, twenty-five dollars; of wines alone, twenty dollars; of spirits alone, twenty dollars; of domestic spirits alone, fifteen dollars; of merchandise other than wines and spirits, fifteen dollars.
If any other place than cities, towns, or villages containing within the limits of one mile square more than one hundred families; on retailers of merchandise, including wines and spirits, fifteen dollars; of wines and spirits, fifteen dollars; of spirits alone, twelve dollars; of domestic spirits alone, ten dollars; of merchandise other than wines and spirits, ten dollars. Sec. 5. And be it further enacted, That it shall be the duty of the
Duty of col.
lectors to col. collectors aforesaid, in their respective districts, and they are hereby lect the duties authorized to collect the duties imposed by this act, and to prosecute for imposed by this the recovery of the same, and for the recovery of any sum or sums which act. may be forfeited by virtue of this act. And all fines, penalties, and forfeitures, which shall be incurred by force of this act, shall and may be sued for and recovered in the name of the United States, or of the collector within whose district any such fine, penalty, or 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 shall first discover, if other than a collector 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. 6. And be it further enacted, That this act shall continue in Duration of force until the termination of the war in which the United States are
Feb. 17, 1816. now engaged with the United Kingdom of Great Britain and Ireland and the dependencies thereof, for one year thereafter and no longer.
APPROVED, August 2, 1813.
CHAP. XL.-An Act to provide for the widows and orphans of militia slain, and August 2, 1813.
for militia disabled in the service of the United States. Be it enacted by the Senate and House of Representatives of the United Representa
tives of volunStates of America in Congress assembled, That if any commissioned
teer or militia officer of the militia, or of any volunteer corps, shall while in the service officers slain in of the United States die by reason of any wound received in actual ser- actual service vice of the United States, and leave a widow, or if no widow, a child or entitled to penVol. III.-10
sion for five
children under sixteen years of age, such widow, or if no widow, such years.
child or children shall be entitled to receive half the monthly pay to which the deceased was entitled at the time of his death, for and during the term of five years; but in case of the death or intermarriage of such widow, before the expiration of the said term of five years, the half pay
for the remainder of the time shall go to the child or children of such Proviso. deceased officer: Provided always, That such half pay shall cease on the
death of such child or children. Officers, non- Sec. 2. And be it further enacted, That if any officer, non-commiscommissioned officers, musi
sioned officer, musician, or private of the militia, or of any volunteer cians, or pri- corps, shall be disabled by known wounds received in the actual service vates disabled of the United States, while in the line of his duty, he shall upon subin actual service, placed on stantiating his claim in the manner described by an act, entitled “ An pension list.
act to provide for persons who were disabled by known wounds received April 10, 1806, in the revolutionary war," passed the tenth day of April, one thousand chap. 25.
eight hundred and six, be placed on the list of invalids of the United States, at such rate of pension, and under such regulations as are pro
vided by the said act, or as may hereafter be provided by law: Provided Limitation of always, That the compensation to be allowed for such wounds or disabilthe amounts of ities, to a commissioned officer shall not exceed for the highest rate of pensions.
disability half the monthly pay of such officer at the time of his being wounded or disabled, and that no officer shall receive more than the half pay of a lieutenant colonel; and that the rate of compensation to non
commissioned officers, musicians, and privates, shall not exceed five dolProviso.
lars per month: And provided also, That all inferior disabilities shall entitle the persons so disabled, to receive an allowance proportionate to
the highest disability. Commence- Sec. 3. And be it further enacted, That the provisions of this act ment of this act. shall be construed to have effect from and after the eighteenth day of
June, one thousand eight hundred and twelve. Repeal of Sec. 4. And be it further enacted, That the sixth section of an act, part of a former entitled “ An act authorizing the President of the United States to accept Act of Feb
and organize certain volunteer military corps,” passed the sixth day of ruary 6, 1812, February, one thousand eight hundred and twelve, be and the same is ch. 21.
APPROVED, August 2, 1813.
August 2, 1813. CHAP. XLI.-- An Act explanatory of an act, entitled " An act to raise ten addi[Obsolete.)
tional companies of Rangers." Act of Febru
Be it enacted by the Senate and House of Representatives of the United ary 25, 1813, ch. 31, explained.
States of America in Congress assembled, That each of the ten companies authorized by the act, entitled “ An act to raise ten additional companies of rangers,” shall consist of one captain, one first, one second, one third lieutenant, one ensign, five sergeants, six corporals, and ninety privates.
APPROVED, August 2, 1813.
August 2, 1813. CAAP. XLV.-An act to authorize the appointment by the President of certain Obsolete.]
officers during the recess of the Senate. (a) The President to appoint
Be it enacted by the Senate and House of Representatives of the officers of the United States of America in Congress assembled, That it shall be lawfive regiments. ful for the President of the United States, in the recess of the Senate, in the recess of the Senate. to appoint such of the officers of the five regiments authorized by the
(a) Act of January 29, 1813, chap. 16. Act of July 5, 1813, chap. 4.
act, entitled “ An act in addition to the act, entitled. An act to raise an Act of Januadditional military force, and for other purposes,'” and the act supplemen- am 16.
ary 29, 1813, tary thereto, passed the fifth day of July, one thousand eight hundred Act of July 5, and thirteen, as may not be appointed during the present session; which 1813, ch. 4. appointments shall be submitted to the Senate at their next session for their advice and consent.
APPROVED, August 2, 1813.
CHAP. XLVIII.-An Act authorizing the sale of sundry lots, the property of the August 2, 1813.
United States, in the borough of Pittsburg.
the borough of certain lots of ground in the borough of Pittsburg, in the State of Penn- sold. sylvania, being the property of the United States, and the same on which fort Fayette now stands, the proceeds whereof are hereby appropriated, 1833, ch. 60, 62. under the direction of the President, to the erection of arsenals, armories, and laboratories.
APPROVED, August 2, 1813.
CHAP. XLIX. An Act for reducing the duties payable on prize goods captured August 2, 1813 by the private armed vessels of the United States.
[Obsolete.) Be it enacted by the Senate and House of Representatives of the United Reduction of States of America in Congress assembled, That on all goods, wares, and
duties on prizo
goods. merchandise captured from the enemy, and made good and lawful prize of war, by any private armed ship or vessel of the United States, having a commission for making captures upon the enemy, or letters of marque and reprisal, and brought in to the United States or their territories, there shall be allowed a deduction of thirty-three and one third per cent. on the amount of duties at present imposed by law.
APPROVED, August 2, 1813.
CHAP. L.-An Act supplementary to the act, entitled " An act for the better regu- August 2, 1813. lation of the Ordnance."
[Obsolete.] Be it enacted by the Senate and House of Representatives of the
Act of May United States of America in Congress assembled, That in addition to the 14, 1812, ch.
83 present number allowed by law, as many deputy commissaries of ord- Deputy comnance may be appointed, not exceeding five, as the President of the missaries of United States shall deem necessary to the public service, who shall be ordnance to be
appointed, not entitled to the same rank, pay, emoluments, rations, and forage, as are exceeding five. provided by the act to which this is a supplement.
APPROVED, August 2, 1813.
CHAP. LI.-An Act authorizing a loan for a sum not exceeding seven millions August 2, 1813. five hundred thousand dollars.
[Obsolete.) Be it enacted by the Senate and House of Representatives of the
President auUnited States of Amcrica in Congress assembled,
That the President of thorized to bor
row 7,500,000 the United States be, and he is hereby authorized to borrow, on the credit dollars. of the United States, a sum not exceeding seven millions five hundred thousand dollars, to be applied in addition to the moneys now in the