within one year, If no applica- owner or owners of such goods. If no application for such restoration tion is made be made within one year, as hereinbefore prescribed, then, at the expiraproceeds of sale tion of the said time, the Secretary of the Treasury shall cause the proto be distributed. ceeds of the sale of the said goods, wares, or merchandise to be distributed according to law, as in the case of goods, wares, or merchandise condemned and sold pursuant to the decree of a competent court. Reorganization SEC. 64. And be it further enacted, That the office of the commissioner of office of commissioner of in- of internal revenue be reorganized so as to include ternal revenue. One commissioner of internal revenue, with a salary of six thousand Commissioner. dollars; and Deputy com- One deputy commissioner, with a salary of three thousand five hundred dollars; missioner. Additional offi Which offices are already created, and the duties thereof defined by cers and clerks. law; and to authorize, under the direction of the Secretary of the Treasury, the employment of the following additional officers and clerks, and with the salaries hereinafter specified, namely: Two deputy commissioners. Solicitor. sions. Clerks. Messengers. Assistant messengers and laborers. Two deputy commissioners, each with a salary of three thousand dollars; One solicitor, with a salary of four thousand dollars; Seven heads of divisions, each with a salary of two thousand five hundred dollars; Thirty-four clerks of class four; forty-five clerks of class three; fifty clerks of class two; and thirty-seven clerks of class one; Fifty-five female clerks; five messengers; Three assistant messengers, and fifteen laborers; and a sum sufficient to pay the additional salaries of officers, clerks, and employés herein authorized is hereby appropriated out of any money in the treasury not Appropriation. otherwise appropriated; and this section shall take ect from and after the the thirtieth day of June, eighteen hundred and sixty six. Official com tween certain SEC. 65. And be it further enacted, That all official communications munications be made by assessors to collectors, assessors to assessors, or by collectors to revenue officers collectors, or by collectors to assessors, or by assessors to assistant assessors, or by assistant assessors to assessors, or by collectors to their deputies, or by deputy collectors to collectors, may be officially franked by the writers thereof, and shall, when so franked, be transmitted by mail free of postage. to be free of postage. revenue. Duties. Special com- SEC. 66. And be it further enacted, That the Secretary of the Treasury missioner of the is hereby authorized to appoint an officer in his department who shall be Term of office. styled "special commissioner of the revenue," whose office shall terminate in four years from the thirtieth day of June, eighteen hundred and sixtysix. It shall be the duty of the special commissioner of the revenue to inquire into all the sources of national revenue, and the best methods of collecting the revenue; the relations of foreign trade to domestic industry; the mutual adjustment of the systems of taxation by customs and excise, with the view of insuring the requisite revenue with the least disturbance or inconvenience to the progress of industry and the development of the resources of the country; and to inquire, from time to time, under the direction of the Secretary of the Treasury, into the manner in which officers charged with the administration and collection of the revenues To report from perform their duties. And the said special commissioner of the revenue time to time mo- shall from time to time report, through the Secretary of the Treasury, to rates of taxation, Congress, either in the form of a bill or otherwise, such modifications of difications of &c. the rates of taxation or of the methods of collecting the revenues, and such other facts pertaining to the trade, industry, commerce, or taxation of the country, as he may find, by actual observation of the operation of the law, to be conducive to the public interest; and, in order to enable Special com- the special commissioner of the revenue to properly conduct his invesmissioner may tigations, he is hereby empowered to examine the books, papers and acexamine books, counts of any officer of the revenue, to administer oaths, examine and &c. summon witnesses, and take testimony; and each and every such person &c. of any offifalsely swearing or affirming shall be subject to the penalties and disabili- cer of revenue, ties prescribed by law for the punishment of corrupt and wilful perjury; False swearing and all officers of the government are hereby required to extend to the before him to be said commissioner all reasonable facilities for the collection of information perjury. Government pertinent to the duties of his office. And the said special commissioner officers to extend shall be paid an annual salary of four thousand dollars, and the travelling facilities. Salary. expenses necessarily incurred while in the discharge of his duty; and all Franking priletters and documents to and from the special commissioner relating to the vilege. duties and business of his office shall be transmitted by mail free of postage. And section nineteen of an act entitled "An act to amend an act entitled An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes,' approved ch.8. June thirtieth, eighteen hundred and sixty-four," approved March third, Vol. xiii. p. 487. eighteen hundred and sixty-five, be, and the same is hereby, repealed. Repeal of 19 of act of 1865, against revenue dant may re any time before Proceedings for removal. Petition, &c. SEC. 67. And be it further enacted, That in any case, civil or crim- In all suits inal, where suit or prosecution shall be commenced in any court of any officers, or perState against any officer of the United States, appointed under or acting sons acting unby authority of the act entitled "An act to provide internal revenue to der them, &c., and affecting the support the government, to pay interest on the public debt, and for other validity of this purposes," passed June thirtieth, eighteen hundred and sixty-four, or of act, &c., defenany act in addition thereto or in amendment thereof, or against any per- move the suit to son acting under or by authority of any such officer on account of any act the United States done under color of his office, or against any person holding property or circuit court at estate by title derived from any such officer, concerning such property or trial. estate, and affecting the validity of this act or acts of which it is amendatory, it shall be lawful for the defendant, in such suit or prosecution, at any time before trial, upon a petition to the circuit court of the United States in and for the district in which the defendant shall have been served with process, setting forth the nature of said suit or prosecution, and verifying the said petition by affidavit, together with a certificate, signed by an attorney or counsellor at law of some court of record of the State in which such suit shall have been commenced, or of the United States, setting forth that, as counsel for the petitioner, he has examined the proceedings against him, and carefully inquired into all the matters set forth in the petition, and that he believes the same to be true; which petition, affidavit, and certificate shall be presented to the said circuit court if in session, and if not, to the clerk thereof, at his office, and shall be filed in said office, and the cause shall thereupon be entered on the docket of said court, and shall be thereafter proceeded in as a cause, originally commenced in that court; and it shall be the duty of the clerk of said court, if the suit were commenced in the court below by summons, to issue a writ of certiorari to the State court, requiring said court to send to the said circuit court the record and proceedings in said cause; or if it were commenced by capias, he shall issue a writ of habeas corpus cum causa, a duplicate of which said writ shall be delivered to the clerk of the cum causa. State court, or left at his office, by the marshal of the district, or his deputy, or some person duly authorized thereto; and thereupon it shall be the duty of the said State court to stay all further proceedings in such State court to cause, and the said suit or prosecution, upon delivery of such process, or ings, and further stay proceedleaving the same as aforesaid, shall be deemed and taken to be moved to acts therein void. the said circuit court, and any further proceedings, trial, or judgment therein in the State court shall be wholly null and void. And if the de- If defendant in fendant in any such suit be in actual custody on mesne process therein, it custody, marshall be the duty of the marshal, by virtue of the writ of habeas corpus cum causa, to take the body of the defendant into his custody, to be dealt with in the said cause according to the rules of law and the order of the circuit court, or of any judge thereof in vacation. All attachments made Attachments, and all bail and other security given upon such suit or prosecution shall bail, &c. to con Duty of clerk er circuit court. Certiorari. Habeas corpus How served. shall to take the body. tinue. for defendant. Act of 1833, nal revenue laws. Vol. iv. p. 632. be and continue in like force and effect as if the same suit or prosecution If copy of pro- had proceeded to final judgment and execution in the State court; and if, ceedings in State Court cannot be upon removal of any such suit or prosecution, it shall be made appear to had, circuit the said circuit court that no copy of the record and proceedings therein court may com- in the State court can be obtained, it shall be lawful for said circuit court pel plaintiff to to allow and require the plaintiff to proceed de novo, and to file a declaraproceed anew, or become non- tion of his cause of action, and the parties may thereupon proceed as in suit with costs action[s] originally brought in said circuit court; and, on failure of so proceeding, judgment of nolle prosequi may be rendered against the plaintiff, with costs for the defendant: Provided, That an act entitled "An act ch. 57, not to ap- further to provide for the collection of duties on imports," passed March ply to cases arising under inter- second, eighteen hundred and thirty-three, shall not be so construed as to apply to cases arising under an act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," passed June thirtieth, eighteen hundred and sixty-four, or any act in addition thereto or in amendment thereof, nor to any case in which the validity or interpretation of said act or acts shall be in issue: Provided further, That if any officer appointed under and by virtue of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any injury to his person or property, for or on account of any act by him done, under any law of the United States, for the collection of taxes, he shall be entitled sue for damages to maintain suit for damage therefor in the circuit court of the United States, in the district wherein the party doing the injury may reside or shall be found. And all property taken or detained by any officer or other person under authority of any revenue law of the United States shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof. And if any person shall dispossess Rescue thereof, or rescue, or attempt to dispossess or rescue, any property so taken or how punished. detained as aforesaid, or shall aid or assist therein, such person shall be deemed guilty of a misdemeanor, and shall be liable to such punishment as is provided by the twenty-second section of the act for the punishment of certain crimes against the United States, approved the thirtieth day of April, anno Domini one thousand seven hundred and ninety, for the wilful obstruction or resistance of officers in the service of process. Revenue officers, or persons acting un- for acts done un- in the United States circuit court. Property in custody of revenue officer to be irrepleviable. 1790, ch. 9, § 22. Vol. i. p. 117. ch. 173. Repeal of § 50 SEC. 68. And be it further enacted, That the fiftieth section of an act of act of 1854, passed June thirtieth, eighteen hundred and sixty-four, entitled “An act Vol. xiii. p. 241. to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," is hereby repealed: Provided, Cases removed That any case which may have been removed from the courts of any from State courts State under said fiftieth section to the courts of the United States shall United States to be remanded to the State court from which it was so removed, with all be remanded, nnless, &c. to courts of the the records relating to such cases, unless the justice of the circuit court of the United States in which such suit or prosecution is pending shall be of opinion that said case would be removable from the court of the State to the circuit court under and by virtue of the sixty-seventh section of this la all cases act. And in all cases which may have been removed from any court of re noved, attach- any State under and by virtue of said fiftieth section of said act of June ments, bail, &c. thirtieth, eighteen hundred and sixty-four, all attachments made, and all th it have been to remain in force. bail or other security given upon such suit or prosecution, shall be and continue in full force and effect until final judgment and execution, whether such suit shall be prosecuted to final judgment in the circuit court of the United States, or remanded to the State court from which it was removed. SEC. 69. And be it further enacted, That whenever a writ of error In writs of error shall be issued for the revision of any judgment or decree in any criminal to Supreme proceeding where is drawn in question the construction of any statute of Court of the the United States, in a court of any State, as is provided in the twenty in criminal cases to be released fifth section of an act entitled "An act to establish the judicial courts of United States, the United States," passed September twenty-fourth, seventeen hundred defendant is not and eighty-nine, the defendant, if charged with an offence bailable by the until, &c. laws of such State, shall not be released from custody until a final judg- 1789, ch. 20, 25. Voi. i. p. 85. ment upon such writ, or until a bond, with sufficient sureties, in a reasonable sum, as ordered and approved by the State court, shall be given; and if the offence is not so bailable, until a final judgment upon the writ of error. Writs of error in criminal cases shall have precedence upon the docket of the Supreme Court of all cases to which the government of the United States is not a party, excepting only such cases as the court, at their discretion, may decide to be of public importance. If offence is not bailable. Writs of error in criminal cases to have certain precedence on docket of su preme court. When this act shall take effect. Repeal of in Provisions of Certain duties under existing laws to continue. Certain duties SEC. 70. And be it further enacted, That this act shall take effect, where not otherwise provided, on the first day of August, eighteen hundred and sixty-six, and all provisions of any former act inconsistent with the provisions of this act are hereby repealed: Provided, however, That consistent laws. all the provisions of said acts shall be in force for collecting all taxes, former laws to duties and licenses properly assessed or liable to be assessed, or accruing be in force for certain purposes. under the provisions of acts, the right to which has already accrued or which may hereafter accrue under said acts, and for maintaining and continuing liens, fines, penalties, and forfeitures incurred under and by virtue thereof, and for carrying out and completing all proceedings which have been already commenced, or that may be commenced, to enforce such fines, penalties, and forfeitures, or criminal proceedings under said acts, and for the punishment of crimes of which any party shall be or has been found guilty: And provided further, That whenever the duty imposed by any existing law shall cease in consequence of any limitation therein contained before the respective provisions of this act shall take effect, the same duty shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty imposed thereby shall be held to cease, in consequence of such repeal, until not to cease, though law is the respective corresponding provisions of this act shall take effect: And repealed. provided further, That all manufactures and productions on which a duty Manufactures, was imposed by either of the acts repealed by this act, which shall be in &c. in possession the possession of the manufacturer or producer, or of his agent or agents, ers, when this on the day when this act takes effect, the duty imposed by any such for- act takes effect, mer act not having been paid, shall be held and deemed to have been on which duty manufactured or produced after such date; and whenever by the terms paid, or was not of this act a duty is imposed upon any articles, goods, wares, or mer- imposed, to be chandise, manufactured or produced, upon which no duty was imposed by been manufaceither of said former acts, it shall apply to such as were manufactured or tured after such produced, and not removed from the place of manufacture or production, on the day when this act takes effect. And the commissioner of internal Commissioner revenue, under the direction of the Secretary of the Treasury, is author- may make regulations, and preized to make all necessary regulations and prescribe all necessary forms scribe forms and and proceedings for the collection of such taxes and the enforcement of proceedings. such fines and penalties for the execution of the provisions of this act. SEC. 71. And be it further enacted, That it shall be the duty of the commissioner of internal revenue to have this act, and the acts to which published in cerit is amendatory, published in at least one German newspaper in each of the States of the Union where such paper may be published. APPROVED, July 13, 1866. of manufactur has not been deemed to have date. Tax law to be tain German newspapers. CHAP. CC. An Act to continue in force and to amend “ An Act to establish a Bureau July 16, 1866. for the Relief of Freedmen and Refugees," and for other Purposes. 1865, ch. 90. Vol. xiii. p. 507. Act establish Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the act to establish a bureau for the relief of freedmen and refugees, approved March third, eigh- ing bureau for teen hundred and sixty-five, shall continue in force for the term of two relief of freedyears from and after the passage of this act. men, &c. continued in force for two years. Supervision SEC. 2. And be it further enacted, That the supervision and care of and care of bu- said bureau shall extend to all loyal refugees and freedmen, so far as the reau to extend to all loyal refugees same shall be necessary to enable them as speedily as practicable to be and freedmen. Two assistant commissioners to be appointed. Bonds and salaries. Duties. Agents, clerks, and assistants. Military officers and inen for service. come self-supporting citizens of the United States, and to aid them in making the freedom conferred by proclamation of the commander-inchief, by emancipation under the laws of States, and by constitutional amendment, available to them and beneficial to the republic. SEC. 3. And be it further enacted, That the President shall, by and with the advice and consent of the Senate, appoint two assistant commissioners, in addition to those authorized by the act to which this is an amendment, who shall give like bonds and receive the same annual salaries provided in said act, and each of the assistant commissioners of the bureau shall have charge of one district containing such refugees or freedmen, to be assigned him by the commissioner with the approval of the President. And the commissioner shall, under the direction of the President, and so far as the same shall be, in his judgment, necessary for the efficient and economical administration of the affairs of the bureau, appoint such agents, clerks, and assistants as may be required for the proper conduct of the bureau. Military officers or enlisted men may be detailed for may be detailed service and assigned to duty under this act; and the President may, if in All officers and his judgment safe and judicious so to do, detail from the army all the offiagents of bureau cers and agents of this bureau; but no officer so assigned shall have may be detailed increase of pay or allowances. Each agent or clerk, not heretofore authorfrom army, but without increase ized by law, not being a military officer, shall have an annual salary of of pay, &c. not less than five hundred dollars, nor more than twelve hundred dollars, Salaries of according to the service required of him. And it shall be the duty of agents and clerks. the commissioner, when it can be done consistently with public interest, Soldiers to be to appoint, as assistant commissioners, agents, and clerks, such men as appointed when it can be done, have proved their loyalty by faithful service in the armies of the Union &c. during the rebellion. And all persons appointed to service under this act and the act to which this is an amendment, shall be so far deemed in the military service of the United States as to be under the military jurisdiction, and entitled to the military protection of the government while in discharge of the duties of their office. All persons appointed under this act to be under military jurisdiction. Officers of vet eran reserve corps now in retained. SEC. 4. And be it further enacted, That officers of the veteran reserve corps or of the volunteer service, now on duty in the Freedmen's Bureau bureau may be as assistant commissioners, agents, medical officers, or in other capacities, whose regiments or corps have been or may hereafter be mustered out of service, may be retained upon such duty as officers of said bureau, with the same compensation as is now provided by law for their respective grades; and the Secretary of War shall have power to fill vacancies until other officers can be detailed in their places without detriment to the public service. Medical stores, supplies, and aid. Who not to be deemed "desti tute," ing," or "de- SEC. 5. And be it further enacted, That the second section of the act to which this is an amendment shall be deemed to authorize the Secretary of War to issue such medical stores or other supplies and transportation, and afford such medical or other aid as here may be needful for the purposes named in said section: Provided, That no person shall be deemed "destitute," "suffering," or "dependent upon the government for support," within the meaning of this act, who is able to find employment, and could, by proper industry or exertion, avoid such destitution, suffering, or dependence. SEC. 6. Whereas, by the provisions of an act approved February sixth, eighteen hundred and sixty-three, entitled "An act to amend an act Sales made to entitled An act for the collection of direct taxes in insurrectionary dis"heads of fami- tricts within the United States, and for other purposes,' approved June lies of the Afri- seventh, eighteen hundred and sixty-two," certain lands in the parishes tax commis- of St. Helena and Saint Luke, South Carolina, were bid in by the United sioners for South States at public tax sales, and by the limitation of said act the time of can race" by the |