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them, shall be of the same effect as that directed to be signed by the reg- Act 1797, ch. 20. ister.

SEC. 12. That the auditors of the public accounts shall be empowered Auditors emto administer oaths or affirmations to witnesses in any case in which they powered to administer oaths, may deem it necessary for the due examination of the accounts with which &c. they shall be charged.

the

to

Secretary of

cause all ac

settled within

SEC. 13. That it shall be the duty of the Secretary of the Treasury to cause all accounts of the expenditure of public money to be settled within the Treasury to year, except where the distance of the places where such expenditure counts of the Occurs may be such as to make further time necessary; and, in respect expenditure of expenditures at such places, the Secretary of the Treasury, with the public money to assent of the President, shall establish fixed periods at which a settlement the year, &c. shall be required. And it shall be the duty of the first comptroller to lay before Congress annually, during the first week of their session, a list of such officers as shall have failed in that year to make the settlement required by law.

The comp

SEC. 14. That in the annual statement of all accounts on which balances appear to have been due more than three years, which the comptroller is troller to distinnow required by law to make, he shall hereafter distinguish those accounts, balances, &c. guish between the balances appearing on which shall, in his opinion, be owing to difficulties of form, which he may think it equitable shall be removed by an act of Congress; and where the debtors, by whom such balances shall have been due more than three years, shall be insolvent, and have been reported to Congress for three successive years as insolvent, the comptroller shall not be required in such case to continue to include such balances in the statement above mentioned.

SEC. 15. That the salary of the comptroller, appointed by virtue of this act, shall be three thousand dollars per annum, and that of the auditors, each, three thousand dollars per annum.

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Salary of the second comp

troller and audi

tors $3,000.

Stat. at Large, Vol. III. p. 368. Per centum

allowance to

the collectors of

CHAP. XLIX. — An Act respecting the Compensation of the Collectors therein mentioned. SEC. 2. That, from and after the last day of March instant, there shall be allowed to the collector of the customs for Middletown, in Connecticut, and to the collector of the customs in Newburyport, in the State of Mas- Middletown and sachusetts, three per centum on all moneys by them received on account Newburyport. of the duties upon importation and on tonnage.

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CHAP. L.- An Act to continue in Force the second Section of the Act, entitled "An Act supplementary to an Act to regulate the Duties on Imports and Tonnage."

Stat. at Large, Vol. III. p. 369. Act of Jan.

Two dolls. per ton on foreign

Be it enacted, &c. That on all foreign ships or vessels which shall be en- 14, 1817, ch. 3. tered in the United States, *** from any foreign port or place, to and with which vessels of the United States are not [ordinarily] permitted to vessels from cerenter and trade, there shall be paid a duty [at] the rate of two dollars per tain foreign ton, to be levied and collected in the same manner, and under the same ports. regulations, as are prescribed by law in relation to the duties upon tonnage now in force.

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Stat. at Large, Vol. III. p. 390.

Act of March 3, 1809, ch. 28. The President restrained from making transfers of appropriations for specified objects to any other objects.

1818, ch. 10.

CHAP. XCVI.- An Act supplementary to an Act, entitled "An Act further to amend the several Acts for the establishment and regulation of the Treasury, War, and Navy Departments."

Be it enacted, &c. That nothing contained in the act of the third of March, one thousand eight hundred and nine, entitled "An act further to amend the several acts for the establishment and regulation of the Treas ury, War, and Navy Departments," shall be construed to authorize the President of the United States to direct any sum appropriated to fortifications, arsenals, armories, custom-houses, docks, navy yards, or buildings of any sort, or to munitions of war, or to the pay of the army or navy, to be applied to any other object of public expenditure.

Stat. at Large, CHAP. CVIII. Vol. III. p. 395.

Moneys hereafter received to be also deposited, &c.

No money to be drawn from

the banks, except by order, &c.

Clerks, &c. refusing to obey

the order of the court to be proceeded against,

&c.

Account of moneys to be given to the court, &c.

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-An Act supplementary to the Act, entitled "An Act directing the Dispo sition of Money paid into the Courts of the United States."

SEC. 2. That all moneys which shall hereafter be paid into said courts, or received by the officers thereof, in causes pending therein, shall be immediately deposited. . . . . in some incorporated State bank, within the district, in the name and to the credit of the court.

SEC. 3. That no money, deposited as aforesaid, shall be drawn from said banks, except by order of the judge or judges of said courts respectively, in term or in vacation, to be signed by such judge or judges, and to be entered and certified of record by the clerk, and every such order shall state the cause in, or on account of which it is drawn.

SEC. 4. That if any clerk of such court, or other officer thereof, having received any such moneys as aforesaid, shall refuse or neglect to obey the order of such court, for depositing the same as aforesaid, such clerk, or other officer, shall be forthwith proceeded against by attachment for contempt.

SEC. 5. That at each regular and stated session of said courts, the clerks thereof shall present an account to said court of all moneys remaining therein, or subject to the order thereof, stating particularly on account of what causes said moneys are deposited, which account, and the Proviso; as to vouchers thereof, shall be filed in court: Provided, nevertheless, That if in there being no bank, &c. any district there shall be no branch of the bank of the United States, nor any incorporated State bank, the courts may direct such moneys to be deposited, according to their discretion as heretofore.

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Stat. at Large, CHAP. CIX.- An Act to continue in Force an Act, entitled "An Act further to provide Vol. III. p. 396. for the Collection of Duties on Imports and Tonnage," passed the third day of March, one thousand eight hundred and fifteen, and for other Purposes.

As to the delivery of manifests by steamboats to Canada on Lake Champlain.

steamboats from

SEC. 3. That it shall be lawful hereafter for the master, or person having charge or command of any steamboat, on Lake Champlain, when going from the United States into the Province of Lower Canada, to deliver a manifest of the cargo on board, and take a clearance from the collector of the district through which any such boat shall last pass, when leaving the United States, without regard to the place from which any such boat shall have commenced her voyage, or where her cargo shall have been taken on board, any law to the contrary notwithstanding.

As to landing SEC. 4. That when any goods, wares, or merchandise, shall hereafter goods brought in be imported from the Province of Lower Canada into the United States, Canada on Lake in any steamboat on Lake Champlain, and the said goods, wares, and Champlain. merchandise, shall have been duly entered, the duties thereon paid, or

secured, at the office of the collector of any district adjoining Lake Champlain, it shall be lawful to land such goods, wares, or merchandise, in the same, or any other, district adjoining said Lake Champlain, any law to the contrary notwithstanding.

Collectors

deputies, &c.

SEC. 7. That every collector of the customs shall have authority, with the approbation of the Secretary of the Treasury, to employ within his may employ district such number of proper persons, as deputy collectors of the customs, as he shall judge necessary, who are hereby declared to be officers of the customs; and the said deputy collectors, before they enter on the duties of their offices, shall take and subscribe, before the collector appointing them, or before some magistrate within their respective districts, authorized by law to administer oaths, the following oath or affirmation, to wit: "I, having been appointed deputy collector of the customs, within and for the district of , do solemnly, sincerely, and truly, by deputies. swear (or affirm, as the case may be,) that I will diligently and faithfully execute the duties of the said office of deputy collector, and will use my best endeavors to prevent, and detect, frauds and violations against the laws of the United States: I further swear (or affirm) that I will support the constitution of the United States."

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Form of the oath to be taken

CHAP. IX. An Act to allow the Benefit of Drawback on Merchandise transported by Stat. at Large, Land Conveyance from Bristol to Boston, and from Boston to Bristol, in like Manner as Vol. III. p. 405. if the same were transported Coastwise.

Bristol to Bos

&c. as if trans

2, 1799, ch. 22.

Be it enacted, &c. That all goods, wares, and merchandise, duly imported Merchandise into either of the ports of Bristol and Boston, which shall be transported transported from by land conveyance from the port of Bristol, by the way of Dighton and ton, &c. entitled Taunton, to Boston; or from Boston, on the same route, to Bristol; and to drawback, which, being imported into Bristol shall be exported from Boston; or ported coastbeing imported into Boston shall be exported from Bristol; shall be en- wise. titled to the benefit of the drawback of the duties thereof, upon exporta- Act of March tion to any foreign port or place, under the same provisions, regulations, restrictions, and limitations, as if the said goods, wares, and merchandise, were transported coast wise from one to another of the said districts; and on the proviso, that all the provisions, regulations, limitations, and restrictions, existing in the case of goods, wares, and merchandise, transported by any of the routes mentioned in the seventy-ninth section of the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed the second day of March, one thousand seven hundred and ninety-nine, shall be duly observed.

No. 106. - FEBRUARY 6, 1818.

Stat. at Large, Vol. III. p. 408. Collector to

Darien sole

CHAP. XIV. - An Act concerning the District of Brunswick, in the State of Georgia. Be it enacted, &c. That the collector of the district of Brunswick shall reside at Darien, which shall be the sole port of entry for the said dis- reside at Darien. trict; and that, instead of a surveyor for the port of Darien there shall port of entry. be one surveyor for the said district of Brunswick, who shall reside at such place in the said district as may be directed by the Secretary of the for Brunswick, Treasury. instead, &c.

One surveyor

Stat. at Large, Vol. III. p. 415. After the 4th

July, 1818, the flag to be 13 stripes and 20

stars.

A star to be

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CHAP. XXXIV. - An Act to establish the Flag of the United States.

Be it enacted, &c. That from and after the fourth day of July next, the flag of the United States be thirteen horizontal stripes, alternate red and white that the union be twenty stars, white in a blue field.

SEC. 2. That on the admission of every new State into the Union, one star be added to the union of the flag; and that such addition shall take added for every effect on the fourth day of July then next succeeding such admission.

new State.

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Stat. at Large, CHAP. LI.. ·An Act to change the Name of the District of Erie, in the State of Ohio. Vol. III. p. 425. The district of Be it enacted, &c. That from and after the thirtieth day of June, one Erie to be called thousand eight hundred and eighteen, the district of Erie, in the State of the district of Ohio, shall be called the district of Cuyahoga.

Cuyahoga.

Stat. at Large, CHAP. LXVIII. Vol. III. p. 431.

The port of delivery at the mouth of Slade's Creek to cease after the 30th April, 1818.

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An Act to abolish the Port of Delivery established at the Mouth of
Slade's Creek, in the State of North Carolina.

Be it enacted, &c. That from and after the thirtieth day of April, one thousand eight hundred and eighteen, the port of delivery established at the mouth of Slade's Creek, within the district of Washington, and State of North Carolina, shall cease, and the office, authority, and emoluments, of the surveyor of said port shall also, from thenceforth, terminate and be discontinued.

Stat. at Large, Vol. III. p. 432. The ports of

the U. S. closed, after 30th Sept.

1818, against British vessels

arriving from a colony which, by

the ordinary laws, is closed against U. S. vessels.

Touching at a port, which, by the ordinary laws is open to vessels, owned by citizens of the United

States, does not vary the restric

tion.

Vessels and

in violation of

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Be it enacted, &c. That *** the ports of the United States shall be and remain closed against every vessel owned wholly or in part by a subject or subjects of his Britannic majesty, coming or arriving from any port or place in a colony or territory of his Britannic majesty that is or shall be, by the ordinary laws of navigation and trade, closed against vessels owned by citizens of the United States; and such vessel, that, in the course of the voyage, shall have touched at, or cleared out from, any port or place in a colony or territory of Great Britain, which shall or may be, by the ordinary laws of navigation and trade aforesaid open to vessels owned by citizens of the United States, shall, nevertheless, be deemed to have come from the port or place in the colony or territory of Great Britain, closed as aforesaid, against vessels owned by citizens of the United States, from which such vessel cleared out and sailed before touching at, and clearing out from, an intermediate and open port or place as aforesaid; and every such vessel, so excluded from the ports of the United States, that shall enter, or attempt to enter, the same, in violation of this act, shall, with her tackle, apparel, and furniture, together with her cargo on board such vessel, be forfeited to the United States.

SEC. 2. That *** the owner, consignee, or agent, of every vessel, cargoes entering owned wholly or in part by a subject or subjects of his Britannic majesty, which shall have been duly entered in any port of the United States, and on board of which shall have been there laden for exportation any article or articles, of the growth, produce, or manufacture, of the United

this act forfeited to the United States.

* An act supplementary to an act, entitled "An act concerning navigation." May 15, 1820, ch. 122. See also act of March 1, 1823, ch. 22, § 1. Act of May 6, 1822, ch. 56.

After the 30th

owner, con

States, other than provisions and sea stores necessary for the voyage, shall, before such vessel shall have been cleared outward at the custom- Sept. 1818, the house, give bond, in a sum double the value of such articles, with one or signee, &c. of more sureties, to the satisfaction of the collector, that the article or articles British vessels taking on board so laden on board such vessel for exportation, shall be landed in some productions of port or place other than a port or place in a colony or territory of his the United Britannic majesty, which by the ordinary laws of navigation and trade, is States, in the ports thereof, exclosed against vessels owned by citizens of the United States; and any cept sea stores, such vessel that shall sail, or attempt to sail, from any port of the United &c. to give bond States, without having complied with the provision aforesaid, by giving not to land them bond as aforesaid, shall, with her tackle, apparel, and furniture, together ny or territory with the article or articles aforesaid, laden on board the same as aforesaid, from which, by the ordinary be forfeited to the United States: Provided always, That nothing in this laws, vessels of act contained shall be so deemed or construed, so as to violate any provi- the United sion of the convention to regulate commerce between the territories of the United States and of his Britannic majesty, signed the third day of July, one thousand eight hundred and fifteen. SEC. 3. That the form of the bond aforesaid shall be prescribed by the &c. and the artiSecretary of the Department of the Treasury; and the same shall and forfeited to the may be discharged, and not otherwise, by producing, within one year after United States. the date thereof, a like certificate to that required by and under the regu- Act of March lations contained in the eighty-first section of the act "to regulate the col- 2, 1799, ch. 22, lection of duties on imports," passed the second day of March, seventeen hundred and ninety-nine, that the articles of the growth, produce, and bond to be premanufacture, of the United States, laden as aforesaid, were unladen and scribed by the

States are ex

cluded.

Vessels sailing

without bond,

cles on board,

Proviso.

sec. 81.

Form of the

landed conformably to the provisions of this act, or, in cases of loss by Treasury. Secretary of the

The bond may

producing within a year, a cer

sea, by capture, or other unavoidable accident, by the production of such other proofs as the nature of the case will admit, according to the provi- be discharged by sions of the said eighty-first section of the act aforesaid. SEC. 4. That all penalties and forfeitures incurred by force of this act, shall be sued for, recovered, distributed, and accounted for, and may be mitigated or remitted, in the manner and according to the provisions of the revenue laws of the United States.

No. 111. - APRIL 18, 1818.

CHAP. LXXVI.— An Act to establish a Port of Entry and Delivery at Cape Vincent, at the Fork of Lake Ontario, and the Head of the River St. Lawrence.

tificate like that 81st section of required by the the act to regu

late the collection of duties, &c.

Stat. at Large, Vol. III. p. 433.

The President

Be it enacted, &c. That it shall be lawful for the President of the United States to establish, when it shall appear to him to be proper, in addition to may establish another port of the ports of entry and delivery already established on Lake Ontario, one entry, &c. on other port of entry and delivery at the village of Cape Vincent, at the Lake Ontario, at fork of Lake Ontario, and the head of the river St. Lawrence, and to ap- and appoint a point a collector of the customs to reside and keep an office thereat.

No. 112. - APRIL 20, 1818.

CHAP. LXXXIIL — An Act supplementary to the several Acts relative to Direct Taxes and Internal Duties.

SEC. 8. That in any suit or action which shall be hereafter instituted by the United States against any corporate body, for the recovery of money upon any bill, note, or other security, it shall be lawful to summon, as garnishees, the debtors of such corporation; and it shall be the duty of any person, so summoned, to appear in open court, and depose, in writing, to the amount which he or she was indebted to the said corporation, at the time of the service of the summons, and at the time of making such deposition; and it shall be lawful to enter up judgment, in favor of the United States, for the sum admitted by such garnishee to be due to the

Vincent Cape collector.

Stat. at Large, Vol. III. p. 441.

In suits in

stituted by the debtors of a corporation may be

United States,

summoned as garnishees.

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