Acts of Congress. spection; and if the said cask or vessel shall afterwards be used for putting therein other spirits, the same may be marked anew. shall be allowed upon any quantity less than one hundred gallons. any foreign Sec. 12. And be it further enacted, That, after SEC. 6. And be it further enacted, That, instead the last day of June next, no distilled spirits shall of a notice of twenty-four hours, heretofore re-be brought into the United States from quired to be given, of the intent to export distill-port or place in any cask or vessel which shall ed spirits, in order to the benefit of the drawback have been marked pursuant to any law of the of the duties thereupon, six hours shall be suffi- United States concerning distilled spirits, on pain of forfeiture of the spirits so brought, and of the ship or vessel in which they shall be brought. cient. SEC. 7. And be it further enacted, That there be an abatement for leakage at the rate of two per cent., in every case in which the duty shall be payable by the gallon of the spirits distilled, to be allowed at the distillery where such spirits shall be made. SEC. 8. And be it further enacted, That the of ficer of inspection within whose survey any still shall be, the duty whereupon is payable according to the capacity of the still, shall identify, by progressive numbers and other proper marks, every such still within his survey, and the duty thereupon shall operate as a specific lien upon the said still. SEC. 9. And be it further enacted, That every distiller of, and dealer in, spirits who may have in his or her possession distilled spirits not maked or certified, pursuant to the act entitled "An act repealing, after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and also upon spirits distilled within the United States, and for appropriating the same," shall, prior to the last day of September next, report the spirits in his or her possession, in writing, at some office of inspection, to the end that such spirits may be marked and certified as Old Stock. And that, from and after the last day of September next, casks and vessels of the capacity of twenty gallons and upwards, containing distilled spirits, which shall be found in the possession of any distiller or dealer in spirits, except at a distillery where the same were made, or in going from one place to another, without being marked according to law, or without having a certificate from some proper officer, shall be liable to seizure and forfeiture; and that it shall be the duty of the several officers of inspection, upon request of any dealer or distiller, to take measures for the marking of casks, vessels, and packages containing distilled spirits, and to furnish such dealer or distiller, free from expense, with certificates to accompany the same: Provided, That it shall not be incumbent upon any such officer to mark or certify any cask, vessel, or package which ought to have been before marked or certified according to any law of the United States. SEC. 10. And be it further enacted, That, from and after the last day of April, one thousand seven hundred and ninety-three, no distilled spirits, except arrack and sweet cordials, shall be brought into the United States from any foreign port or place, except in casks or vessels of the capacity of ninety gallons and upwards. SEC. 11. And be it further enacted, That no drawback of the duty on distilled spirits which shall be exported after the last day of June next, SEC. 13. And be it further enacted, That if the owner or possessor of any still or stills shall neglect to make entry thereof, within the time and in the manner prescribed by the second section of this act, such owner or possessor shall forfeit and pay the sum of two hundred and fifty dollars; and if any distilled spirits, except arrack and sweet cordials, shall, after the last day of April next, be brought into the United States in casks or vessels of less capacity than ninety gallons, all such spirits, and the casks and vessels containing the same, shall be subject to seizure and forfeiture, and every such penalty or forfeiture shall be one-half to the use of the United States, and the other half to the use of the person who shall first discover and make known the matter or thing whereby the same shall have been incurred. SEC. 14. And be it further enacted and declared, That the duties hereby laid shall continue in force for the same time, and are hereby pledged and appropriated to and for the same purposes as those in lieu of which they are laid, and pursuant to the act entitled "An act repealing, after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and also upon spirits distilled within the United States, and for appropriating the same." SEC. 15. And be it further enacted, That to make good any deficiency which may happen in consequence of the reduction hereby made in the rates of the duties on spirits distilled within the United States, and on stills, so much of the product of the duties laid by the act entitled "An act for raising a further sum of money for the protection of the frontiers, and for other purposes therein mentioned," as may be necessary, shall be, and is hereby, pledged and appropriated to the same purposes, to and for which the duties hereby reduced were pledged and appropriated. SEC. 16. And be it further enacted, That the President of the United States be authorized to make such allowances for their respective services to the supervisors, inspectors, and other officers of inspection as he shall deem reasonable and proper, so as the said allowances, together with the incidental expenses of collecting the duties on spirits distilled within the United States shall not exceed seven-and-a-half per centum of the total product of the duties on distilled spirits for the period to which the said allowances shall relate, computing from the time the act entitled "An act repealing, after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and also upon spirits distilled within the United States, Acts of Congress. and for appropriating the same," took effect: And, provided, also, That such allowance shall not exceed the annual amount of seventy thousand dollars, until the same shall be further ascertained by law. Georgetown, Hampton, South Quay, Washington, Plank-bridge and Georgetown, in South Carolina, the yearly sum of fifty dollars, each; the naval officer of the district of Portsmouth, the yearly sum of one hundred dollars; the naval SEC. 17. And be it further enacted, That the officers of the districts of Newburyport, Newact entitled "An act repealing, after the last day port, Providence, Wilmington, in North Caroof June next, the duties heretofore laid upon dis-lina, and Savannah, the yearly sum of fifty doltilled spirits imported from abroad, and laying lars, each; the collector of the district of Salem others in their stead, and also upon spirits distilled and Beverly, one fourth of one per centum on the within the United States, and for appropriating the amount of all moneys by him received on account same," shall extend to, and be in full force for, the of the said duties; and to the collectors of the discollection of the several duties herein before men-tricts of Portsmouth, Newburyport, Gloucester, tioned, and for the recovery and distribution of Marblehead, Plymouth, Nantucket, Edgartown, the penalties and forfeitures herein contained, and New Bedford, Dighton, York, Biddeford and Pepgenerally for the execution of this act, as fully perelborough, Portland, Bath, Wiscasset, Penoband effectually as if every regulation, restriction, scot, Frenchman's Bay, Machias, Newport, Propenalty, provision, clause, matter, and thing there- vidence, New Haven, Fairfield, Perth Amboy, in contained were inserted in, and re-enacted by, Burlington, Great Egg Harbor, Wilmington, in this present act, subject only to the alterations Delaware, Oxford, Vienna, Snow Hill, Annapolis, hereby made. Nottingham, Cedarpoint, Georgetown, in Maryland, Hampton, Yorktown, Yeocomico, Dumfries, Foley Landing, Cherrystone, South Quay, Wilmington, in North Carolina, Newbern, Washington, Edenton, Plank-bridge, Georgetown, in South Carolina, Beaufort, and Savannah, each, one-half of one per centum on the amount of all moneys by them respectively received on account of the Approved, May 8, 1792. An Act relative to the compensations to certain officers employed in the collection of the duties of Impost and Tonnage. duties aforesaid. SEC. 2. And be it further enacted, That, from and after the last day of June next, the allowance of three-fourths of one per centum to the collectors of the districts of Pennsylvania and the city of New York, on the amount of all moneys by them respectively received, on account of the duties of impost and tonnage, shall cease, and instead thereof, they shall, after that time, be entitled to one-half of one per centum on all such moneys by them respectively received. Be it enacted, &c., That, from and after the last day of June next, in addition to the fees and emoluments which may accrue to the officers employed in the collection of the duties of impost and tonnage, by the provisions already made, they shall severally have, and be entitled to the respective allowances following, to wit: The surveyors of Newburyport, Salem, Saint Mary's and Wilmington, in North Carolina, the yearly sum of one hundred dollars, each; the surveyors of Beverley, North Kingston, East Greenwich, Warren, Bristol, Pawcatuck River, Providence, Patuxet, New Haven, Lewellensburg, Alexandria, Beaufort, Hertford, Winton, Bennet's Creek, Plymouth, SEC. 3. And be it further enacted, That, from and Windsor, Skewarkey, Murfreesborough, Nixon-after the last day of June next, the expense of fuel, ton, Indian Town, Currituck Inlet, Pasquotank office rent, and necessary stationery, for the colRiver Bridge and Newbiggen Creek, the yearly sum lectors of the districts of Salem and Beverley, Bosof eighty dollars each; the surveyor of Portsmouth, ton and Charlestown, the cities of New York, Phithe yearly sum of sixty dollars; the surveyor of Ips-ladelphia and Charleston, the towns of Baltiwich, Portland, Newport, Stonington, Middle- more, Norfolk and Portsmouth, shall be paid, threeton, Bermuda Hundred, Petersburg, Richmond, fourths by the said collectors, and the other fourth and Savannah, the yearly sum of fifty dollars, each; by the respective naval officers in those districts. the surveyors of Gloucester, New London, and Swansborough, the yearly sum of thirty dollars, each; the surveyors of Hudson, Little Egg Harbor, Suffolk, Smithfield, Urbanna, and Fredericksburg, the yearly sum of twenty dollars, each; the collector of the district of Wilmington, in North Carolina, the yearly sum of one hundred and fifty dollars; the collectors of the districts of Portsmouth, Gloucester, Albany, Annapolis, Vienna, Nottingham, Yorktown, Dumfries and Louisville, the yearly sum of one hundred dollars, each; the collector of the district of Fairfield, the yearly sum of eighty dollars; the collectors of the districts of Marblehead, Plymouth, Barnstable, Nantucket, New Bedford, Dighton, York, Biddeford and Pepperelborough, Bath, Wiscasset, Machias, Newport, New Haven, Perth Amboy, Great Egg Harbor, Wilmington, in Delaware, Chester, Cedarpoint, SEC. 4. And be it further enacted, That, whenever a collector shall die, the commissions, to which he would have been entitled on the receipt of all duties bonded by him, shall be equally divided between the legal representatives of such deceased collector and his successor in office, whose duty it shall be collect the same; and for this purpose the said representatives shall deliver over to such successor all the public or official books, papers, and accounts of the said deceased. Approved, May 8, 1792. An Act to continue in force the act, entitled " An act to Be it enacted, &c., That the act, entitled "An Acts of Congress. act to provide for mitigating or remitting the forfeitures and penalties accruing under the revenue laws in certain cases therein mentioned," shall be, and hereby is continued in full force for the term of three years, from the passing of this act, and no longer. Provided, That nothing in the said act shall be construed to limit or restrain the power of the President of the United States to grant pardons for offences against the United States. hundred and ninety-three inclusively; for which SEC. 4. And be it further enacted, That the SEC. 2. And be it further enacted, That the yearly pensions which have been or may be, allow-counts at Warrenton. ed by, or in pursuance of, any act or law of the SEC. 5. And, whereas the United States are inUnited States, to persons who were wounded and debted to certain foreign officers, on account of pay disabled in the public service, shall, for the space and services during the late war, the interest whereof one year from the fourth day of March last, be of, pursuant to the certificates granted to the said offipaid out of the Treasury of the United States, un- cers by virtue of a resolution of the United States. der such regulations as the President of the Unit-in Congress assembled, is payable at the house of ed States may direct. Approved, May 8, 1792. An Act supplementary to the Act for making provision for the Debt of the United States. Be it enacted, &c., That the term for receiving on Loan that part of the Domestic Debt of the United States, which hath not been subscribed pursuant to the terms proposed in the act entitled "An act making provision for the Debt of the United States," shall be, and it is hereby extended on the same terms as in and by the said act is provided, to the first day of March next; and books, for receiving such further subscriptions shall be opened at the Treasury of the United States, and by the Commissioners of Loans in each of the said States, on the first day of June next, which shall continue open until the said first day of March next, inclusively; for which purpose, the said Commissioners, respectively, are hereby invested with the like powers, and required to perform the like duties, as in and by the said act is directed. cause grand banker, at Paris, and it is expe- SEC. 6. And be it further enacted, That the President of the Senate, the Chief Justice, the Secretary of State, the Secretary of the Treasury, and the Attorney General, for the time being shall be Commissioners who, or any three of whom, are hereby authorized, with the approbation of the President of the United States, to purchase the Debt of the United States, at its market price, if not exceeding the par or true value thereof; for which purchase, the interest on so much of the Public Debt as has already been, or may hereafter be, purchased for the United States, or as shall be paid into the Treasury, and so much of SEC. 2. And be it further enacted, That such of the moneys appropriated for the payment of the the creditors of the United States as have not sub-interest on the Foreign and Domestic Debt as shall scribed, and shall not subscribe to the said Loan, exceed what may be sufficient for the payment of shall nevertheless receive a rate per centum on the such interest to the creditors of the United States, amount of so much of their respective demands, shall be, and are hereby appropriated. And it as well for interest as principal, as, on or before shall be the duty of the said Commissioners to the first day of March shall be registered conform-render to the Legislature, within two months afably to the directions of the said act, as shall be equal to the interest payable to the subscribing creditors, which shall be payable at the same times and places, and by the same persons, as in and by the said act is directed. SEC. 3. And be it further enacted, That the term for receiving upon Loan that part of the Debts of the respective States which hath not been subscribed pursuant to the terms proposed in the act aforesaid, shall be, and it is hereby, enlarged on the same terms as in and by the said act is provided, until the first day of March, one thousand seven hundred and ninety-three, inclusively; for which purpose, books shall be opened at the Treasury of the United States, and by the Commissioners of Loans in each of the said States, on the first day of June next, which shall continue open until the first day of March, one thousand seven ter the commencement of the first session thereof SEC. 7. And, whereas it is expedient to establish a fund for the gradual reduction of the Public Debt: Be it further enacted, That the interest on so much of the Debt of the United States as has been or shall be purchased or redeemed for or by the United States, or as shall be paid into the Treasury thereof in satisfaction of any debt or demand, and the surplus of any sum or sums appropriated for the payment of the interest upon the said Debt, which shall remain after paying such interest, shall be, and hereby are, appropriated and pledged firmly and inviolably for and to the purchase and redemption of the said Debt, to be applied under the direction of the President of the Acts of Congress. Senate, the Chief Justice, the Secretary of State, counting officers of the Treasury; and the said the Secretary of the Treasury, and the Attorney accountant shall also be charged with the settleGeneral, for the time being, or any three of them, ment of all claims for personal service authorized with the approbation of the President of the Unit- by the act of this Congress, of the 27th of March ed States, for the time being, in manner follow-last, and of all military claims lodged in the late ing, that is to say: First, to the purchase of the office of the Paymaster General and Commisseveral species of stock constituting the Debt of sioner of Army accounts, which are not foreclosed the United States, at their respective market by the acts of limitation of the late Congress, and prices, not exceeding the par or true value there- he shall report, from time to time, all such settleof, and, as nearly as may be, in equal proportions, ments as have been made by him, for the inspecuntil the annual amount of the said funds, together tion and revision of the Comptroller of the Treawith any other provisions which may be made by sury. The compensation of the said accountant law, shall be equal to two per centum of the whole shall be a yearly salary of one thousand two hunamount of the outstanding funded stock, bearing dred dollars. a present interest of six per centum; thenceforth, se- SEC. 2. And be it further enacted, That the condly, to the redemption of the said last-mentioned Treasurer of the United States shall disburse all stock, according to the right for that purpose re- such moneys as shall have been previously ordered served to the United States, until the whole amount for the use of the Department of War, by warthereof shall have been redeemed; and lastly, af- rants from the Treasury; which disbursements ter such redemption, to the purchase, at its mar-shall be made pursuant to warrants from the Seket price, of any other stock consisting of the Debt of the United States, which may then remain unredeemed; and such purchase, as far as the fund shall at any time extend, shall be made within thirty days next after each day on which a quarterly payment of interest on the Debt of the United States shall become due, and shall be made by a known agent, to be named by the said Commis sioners. SEC. 8. And be it further enacted, That all future purchases of Public Debt on account of the United States, shall be made at the lowest price at which the same can be obtained by open purchase, or by receiving sealed proposals, to be opened in the presence of the Commissioners, or persons authorized by them to make purchases, and the persons making such proposals. cretary of War, countersigned by the accountant. SEC. 3. And be it further enacted, That there be a Paymaster to reside near the headquarters of the troops of the United States. That it shall be the duty of the said Paymaster to receive from the Treasurer all the moneys which shall be intrusted to him for the purpose of paying the pay, the arrears of pay, subsistence, or forage due to the troops of the United States. That he shall receive the pay abstracts of the Paymasters of the several regiments or corps, and compare the same with the returns or muster-rolls, which shall accompany the said pay abstracts. That he shall certify accurately, to the commanding officer, the sums due to the respective corps, which shall have been examined as aforesaid, who shall thereon issue his warrant on the said Deputy Paymaster SEC. 9. And be it further enacted, That quar- for the payment accordingly. That copies of all ter-yearly accounts of the application of the said reports to the commanding officer, and the warfund shall be rendered for settlement, as other rants thereon, shall be duly transmitted to the public accounts, accompanied with returns of the office of the accountant of the War Department, sums of the said Debt, which shall have been from in order to be there examined and finally adjusted time to time purchased or redeemed; and full and at the Treasury. That the said Paymaster shall exact report of the proceedings of the said Com-give bond in the sum of twenty thousand dollars, missioners, including a statement of the disburse- with two sufficient sureties, for the faithful disments which shall have been made, and of the charge of his duty, and he shall take an oath faithsums which shall have been purchased or re-fully to execute the duties of his office. That the deemed under their direction, and specifying dates, compensation to the said Paymaster shall be sixty prices, parties, and places, shall be laid before Con- dollars monthly, with the same rations and forage gress within the first fourteen days of each ses- as a Major. sion which may ensue the present, during the execution of the said trust. Approved, May 8, 1792. An Act making alterations in the Treasury and War Be it enacted, &c., That there be an accountant to the Department of War, who shall be charged with the settlement of all accounts relative to the pay of the Army, the subsistence of officers, bounties to soldiers, the expenses of the recruiting service, the incidental and contingent expenses of the Department; and who shall report, from time to time, all such settlements as shall have been made by him, for the inspection and revision of the ac SEC. 4. And be it further enacted, That no assignment of pay, made after the first day of June next, by a non-commissioned officer or private, shall be valid. chases and contracts for supplying the Army with SEC. 5. And be it further enacted, That all purprovisions, clothing, supplies in the Quartermaster's department, military stores, Indian goods, and all other supplies or articles for the use of the Department of War, be made by or under the direction of the Treasury Department. SEC. 6. And be it further enacted, That the Secretary of the Treasury shall direct the superintendence of the collection of the duties on "impost and tonnage as he shall judge best. That the present office of assistant to the Secretary of Acts of Congress. the Treasury be abolished, and that instead thereof there be an officer in the Department of the Treasury, to be denominated Commissioner of the Revenue, who shall be charged with superintending, under the direction of the Head of the Department, the collection of the other revenues of the United States, and shall execute such other services, being conformable to the constitution of the Department, as shall be directed by the Secretary of the Treasury. That the compensation of the said Commissioner shall be a salary of one thousand nine hundred dollars per annum. SEC. 7. And be it further enacted, That in every case of an account or claim not finally adjusted, upon which the present Comptroller of the Treasury, as Auditor, may have decided, it shall be the duty of the Commissioner of the Revenue, and of the Auditor of the Treasury, finally to adjust the same; and in case of disagreement between the said Commissioner and Auditor, the decision of the Attorney General shall be final. SEC. 8. And be it further enacted, That, in case of the death, absence from the Seat of Govern ment, or sickness of the Secretary of State, Secretary of the Treasury, or of the Secretary of the War Department, or of any officer of either of the said Departments whose appointment is not in the head thereof, whereby they cannot perform the duties of their said respective offices, it shall be lawful for the President of the United States, in case he shall think it necessary, to authorize any person or persons, at his discretion, to perform the duties of the said respective offices until a successor be appointed, or until such absence or inability by sickness shall cease. SEC. 9. And be it further enacted. That the forms of keeping and rendering all public accounts whatsoever, shall be prescribed by the Department of the Treasury. of public property, be abolished, and that such restriction, so far as respects the funds or debts of the United States, or of any State, or any public property of either, be extended to the Commissioner of the Revenue, to the several Commissioners of Loans, and to all persons employed in their respective offices, and to all officers of the United States concerned in the collection or disbursement of the revenues thereof, under the penalties prescribed in the eighth section of the act, entitled "An act to establish the Treasury Department," and the provisions relative to the officers in the Treasury Department, contained in the "Act to establish the Post Office and Post Roads," shall be, and hereby are, extended and applied to the Commissioner of the Revenue. Approved, May 8, 1792. An Act making certain appropriations therein specified. Be it enacted, &c., That there be granted and appropriated the following sums for the following purposes, to wit: For the discharge of a balance to the Commissioners appointed under the act of Congress of the fifteenth of March, one thousand seven hundred and eighty-five, two thousand seven hundred and eighty-seven dollars and eighty-eight cents; for additional salary to the first clerk of the Commissioners for settling accounts between the United States and individual States, one hundred and eighty-seven dollars and ninety-one cents; for defraying the expense of stating and printing certain public accounts, pursuant to the order of the House of Representatives of the thirtieth of December, one thousand seven hundred and ninetyone, eight hundred dollars; for discharging the accounts of officers of the Courts of the United States, jurors, and witnesses, in aid of the fund heretofore appropriated, seventeen thousand dollars; for making good deficiencies in former appropriations, for defraying the expense of the enumeration of the inhabitants of the United States, four thousand six hundred and ninety-five dollars and fifty-nine cents; for discharging certain accounts against the Treasury Department, to the end of the year one thousand seven hundred and ninety-one, including a sum of six hundred dollars for furnishing the supervisors of the revenue with screw presses, seals, and other articles, one thousand nine hundred and fifty-five dollars and sixtyone cents; for a balance due to Lieutenant John Freeman, of the late Maryland line, on account of SEC. 10. And be it further enacted, That, in addition to the compensations allowed to the Comptroller, Auditor, Treasurer, and Register of the Treasury, by the "Act for establishing the salaries of the Executive officers of Government, their assistants and clerks," and to the Attorney General, by the "Act for allowing certain compensations to the Judges of the Supreme and other Courts, and to the Attorney General of the United States," the said officers respectively shall be allowed the following yearly sums, viz: the Comptroller four hundred dollars; the Auditor four hundred dollars; the Treasurer four hundred dollars; the Register five hundred dollars; the At-subsistence for the years one thousand seven huntorney General four hundred dollars. dred and eighty-two, and one thousand seven hunSEC. 11. And be it further enacted, That the dred and eighty-three, forty-one dollars and sevenSecretary of the Treasury be authorized to have ty-five cents; for compensation to the clerks of two principal clerks, each of whom to have a the acting Commissioners of Army accounts, and salary of eight hundred dollars per annum; and contingencies of his office, one thousand three that the salary of the chief clerk of the Depart-hundred and twenty-nine dollars and sixteen cents; ment of War be at the rate of eight hundred dol- for additional compensation to the Doorkeepers of lars per year. the House of Representatives, pursuant to a resoSEC. 12. And be it further enacted, That the re-lution of the House of the twenty-fourth of March striction on the clerks of the Department of the Treasury, so far as respects the carrying on of any trade or business, other than in the funds or debts of the United States, or of any State, or any kind 2d CON.-45. last, seven hundred dollars; for the discharge of such demands against the United States, not otherwise provided for, as shall have been ascertained and admitted in due course of settlement at |