Other kinds of to be collected in the mode and manner in which the tax on the notes of State banks is collected. SEC. 3. That wrapping paper made from any other material than that wrapping paper cited in the first section shall be also exempt from internal tax. exempt. SEC. 4. That from and after the passage of this act, ladders made wholly of wood wholly of wood shall be exempt from internal tax. exempt. Ladders made Stat. at Large, [No. 13.] Joint Resolution providing for the Importation into the United States of certain Vol. XV. p. 19. Works of Art, duty free, and for other Purposes. Employment of officers under the acts for the SEC. 3. That the Secretary of the Treasury is hereby authorized and required to discontinue the employment of any officer or person employed collection of di- under the acts for the collection of direct taxes in insurrectionary districts rect taxes in in- within the United States, whenever in his judgment their service is no surrectionary districts may be longer needed, and he is hereby authorized to devolve upon any officer or officers of internal revenue in said districts any portion of the duties imposed by said acts, who shall perform such duties without additional cers of internal compensation. discontinued. And duties devolved on offi revenue. PART IV. STATUTES RELATING TO THE UNITED STATES MINT No. 1. APRIL 2, 1792. CHAP. XVI. An Act establishing a Mint, and regulating the Coins of the United Be it enacted, &c. That a mint for the purpose of a national coinage be, and the same is established, to be situated and carried on at the seat of the government of the United States, for the time being.* SEC. 9. That there shall be from time to time struck and coined at the said mint, coins of gold, silver, and copper, of the following denominations, values, and descriptions, viz. EAGLES-each to be of the value of ten dollars or units, * HALF-EAGLES- each to be of the value of five dollars, * QUARTER-EAGLES each to be of the value of two dollars and a half dollar, * DOLLARS or UNITS each to be of the value of a Spanish milled dollar, as the same is now current, * HALFDOLLARS each to be of half the value of the dollar or unit, * * * QUARTER-DOLLARS - each to be of one fourth the value of the dollar or unit, **** DISMES each to be of the value of one tenth of a dollar or unit, * * ** HALF-DISMES each to be of the value of one twentieth SEC. 11. That the proportional value of gold to silver in all coins which shall by law be current as money within the United States, shall be as fifteen to one, according to quantity in weight, of pure gold or pure silver; that is to say, every fifteen pounds' weight of pure silver shall be of equal value in all payments, with one pound weight of pure gold, and so in proportion as to any greater or less quantities of the respective metals. SEC. 20. That the money of account of the United States shall be expressed in dollars or units, dismes or tenths, cents or hundredths, and milles or thousandths, a disme being the tenth part of a dollar, a cent the hundredth part of a dollar, a mille the thousandth part of a dollar, and that all accounts in the public offices, and all proceedings in the courts of the United States, shall be kept and had in conformity to this regulation. Stat. at Large, Vol. I. p. 246. Stat at Large, Vol. I. p. 300. Foreign coins CHAP. V. An Act regulating Foreign Coins, and for other Purposes. SEC. 3. That all foreign gold and silver coins, (except Spanish milled dollars and parts of such dollars,) which shall be received in payment for received by the moneys due to the United States, after the said time when the coinage of United States to gold and silver coins shall begin at the mint of the United States, shall, forty are repreviously to their being issued in circulation, be coined anew, in conform- issued. Philadelphia. be recoined be ity to the act entitled, "An act establishing a mint, and regulating the coins of the United States." No. 3. MAY 14, 1800. Stat. at Large, CHAP. LXX. — An Act supplementary to the Act establishing the Mint, and regulating Vol. II. p. 86. the Coins of the United States. Stat. at Large, Vol. II. p. 111. Be it enacted, &c. That until the fourth day of March, one thousand eight hundred and one, the mint shall remain in the city of Philadelphia, and be carried on as heretofore under the laws now in force; any law to the contrary notwithstanding. Be it enacted, &c. That the mint shall remain in the city of Philadelphia, until the fourth day of March, in the year one thousand eight hundred and three.* No. 5. APRIL 21, 1806. Stat. at Large, CHAP. XLIX. —An Act for the Punishment of counterfeiting the current Coin of the Impairing the coins a high misdemeanor. Penalty. SEC. 3. That if any person shall fraudulently and for gain's sake, by any art, way, or means, whatsoever, impair, diminish, falsifiy, scale, or lighten, the gold or silver coins, which have been, or which shall hereafter be coined at the mint of the United States, or any foreign gold or silver coins, which are by law made current, or are in actual use and circulation, as money, within the United States; every person so offending shall be deemed guilty of a high misdemeanor, and shall be imprisoned not exceeding two years, and fined not exceeding two thousand dollars. Stat. at Large, CHAP. LXV.— An Act more effectually to provide for the Punishment of certain Debasing coins SEC. 24. That if any of the gold or silver coins, which shall be struck Penalty. This act was revived and continued in force and operation for successive periods of five years, until the act of May 19, 1828, made the location permanent. ↑ For the residue of this act see ante, p. 223, and especially §§ 20, 21, p. 226. CHAP. LXVII. No. 7.- MAY 19, 1828. An Act to continue the Mint at the City of Philadelphia, and for Stat. at Large, Vol. IV. p. 277. Act of March 8, 1801, ch. 21. Be it enacted, &c. That the act entitled "An act concerning the mint," approved March the third, one thousand eight hundred and one, be, and the same hereby is, revived and continued in force and operation, until otherwise provided by law. SEC. 2. That, for the purpose of securing a due conformity in weight For purpose of of the coins of the United States, to the provisions of the ninth section conformity, the securing a due of the act, passed the second of April, one thousand seven hundred and brass troy weight ninety-two, entitled "An act establishing a mint, and regulating the coins procured in 1827 of the United States," the brass troy pound weight procured by the min- standard troy ister of the United States at London, in the year one thousand eight hun- pound. dred and twenty-seven, for the use of the mint, and now in the custody of 1792, ch. 16. the director thereof, shall be the standard troy pound of the mint of the United States, conformably to which the coinage thereof shall be regulated. shall be the A series of SEC. 3. That it shall be the duty of the director of the mint to procure, and safely to keep a series of standard weights, corresponding to the sponding to the aforesaid troy pound, consisting of an one-pound weight, and the requisite aforesaid troy subdivisions and multiples thereof, from the hundredth part of a grain to pound weight, to be procured. twenty-five pounds; and that the troy weights ordinarily employed in the transactions of the mint, shall be regulated according to the above standards, at least once in every year, under his inspection; and their accuracy tested annually in the presence of the assay commissioners, on the day of the annual assay. When silver to require the SEC. 4. That, when silver bullion, brought to the mint for coinage, is found to require the operation of the test, the expense of the materials bullion is found employed in the process, together with a reasonable allowance for the operation of the wastage necessarily arising therefrom, to be determined by the melter and test. refiner of the mint, with the approbation of the director, shall be retained from such deposit, and accounted for by the treasurer of the mint to the treasury of the United States. SEC. 5. That, when silver bullion, brought to the mint for coinage, shall be found to contain a proportion of gold, the separation thereof shall be effected at the expense of the party interested therein: Provided, nevertheless, That, when the proportion of gold is such that it cannot be separated advantageously, it shall be lawful, with the consent of the owner, or, in his absence, at the discretion of the director, to coin the same as an ordinary deposit of silver. Silver bullion found to contain a proportion of gold." Proviso. SEC. 6. That the director of the mint may employ the requisite numDirector of the mint may ember of clerks, at a compensation not exceeding in the whole the sum of ploy the requiseventeen hundred dollars, and such number of workmen and assistants site number of clerks. as the business of the mint shall, from time to time, require. mint to receive SEC. 7. That it shall be lawful for the director of the mint to receive, Director of the and cause to be assayed, bullion not intended for coinage, and to cause and cause to be certificates to be given of the fineness thereof by such officer as he shall assayed bullion designate for that purpose, at such rates of charge, to be paid by the not intended for owner of said bullion, and under such regulations, as the said director may, from time to time, establish. No. 8. - JUNE 28, 1834. CHAP. XCV.- An Act concerning the Gold Coins of the United States, and for other Purposes. coinage, &c. Stat. at Large, Vol. IV. p. 699. Standard and Be it enacted, &c. That the gold coins of the United States shall contain the following quantities of metal, that is to say: each eagle shall con- weight of coins. Gold and sil ver deposited for coinage to be paid for within five days. tain two hundred and thirty-two grains of pure gold, and two hundred and fifty-eight grains of standard gold; each half-eagle one hundred and sixteen grains of pure gold, and one hundred and twenty-nine grains of standard gold; each quarter-eagle shall contain fifty-eight grains of pure gold, and sixty-four and a half grains of standard gold; every such eagle shall be of the value of ten dollars; every such half-eagle shall be of the value of five dollars; and every such quarter-eagle shall be of the value of two dollars and fifty cents; and the said gold coins shall be receivable in all payments, when of full weight, according to their respective values; and when less than full weight, at less values, proportioned to their respective actual weights. SEC. 2. That all standard gold or silver deposited for coinage after the thirty-first day of July next, shall be paid for in coin under the direction of the Secretary of the Treasury, within five days from the making of such deposit, deducting from the amount of said deposit of gold and silver one half of one percentum: Provided, That no deduction shall be made unless said advance be required by such depositor within forty days. SEC. 3. That all gold coins of the United States, minted anterior to gold coins shall the thirty-first day of July next, shall be receivable in all payments at the rate of ninety-four and eight-tenths of a cent per pennyweight. Proviso. Rate at which be receivable. Gold coins to assay. SEC. 4. That the better to secure a conformity of the said gold coins be set apart for to their respective standards as aforesaid, from every separate mass of standard gold which shall be made into coins at the said mint, there shall be taken, set apart by the treasurer and reserved in his custody, a certain number of pieces, not less than three, and that once in every year the pieces so set apart and reserved shall be assayed under the inspection of the officers, and at the time, and in the manner now provided by law, and, if it shall be found that the gold so assayed, shall not be inferior to the said standard hereinbefore declared, more than one part in three hundred and eighty-four in fineness, and one part in five hundred in weight, the officer or officers of the said mint, whom it may concern, shall be held excusable; but if any greater inferiority shall appear, it shall be certified to the President of the United States, and if he shall so decide, the said officer or officers shall be thereafter disqualified to hold their respective offices: Provided, That if, in making any delivery of coin at the mint in payment of a deposit, the weight thereof shall be found defective, the officer concerned shall be responsible to the owner for the full weight, if claimed at the time of delivery. Proviso. When act to take effect. SEC. 5. That this act shall be in force from and after the thirty-first day of July, in the year one thousand eight hundred and thirty-four. Stat. at Large, Vol. IV. p. 774. Branches of the mint to be established at CHAP. XXXIX. ·An Act to establish Branches of the Mint of the United States. Be it enacted, &c. That branches of the mint of the United States shall be established as follows: one branch at the city of New Orleans for the coinage of gold and silver; one branch at the town of Charlotte, in MeckNew Orleans; linburg county, in the State of North Carolina, for the coinage of gold Charlotte; Dahlobnega. only; and one branch at or near Dahlohnega, in Lumpkin county, in the Appropriation State of Georgia, also for the coinage of gold only. And for the purpose for purchasing of purchasing sites, erecting suitable buildings, and completing the necessites, &c. sary combinations of machinery for the several branches aforesaid, the following sums, to be paid out of any money in the treasury not otherwise appropriated, shall be, and hereby are, appropriated: for the branch at New Orleans, the sum of two hundred thousand dollars; for the branch at Charlotte, fifty thousand dollars; for the branch at Dahlohnega, fifty thousand dollars. SEC. 2. That, so soon as the necessary buildings are erected for the |