the average amount of the aggregate of the deposits, circulation of notes or bills as currency, issued beyond the amount hereinafter named that is to say: Banks, associations, corporations, or individuals, having a capital of not over one hundred thousand dollars, ninety per centum thereof; over one hundred thousand and not over two hundred thousand dollars, eighty per centum thereof; over two hundred thousand and not over three hundred thousand dollars, seventy per centum thereof; over three hundred thousand and not over five hundred thousand dollars, sixty per centum thereof; over five hundred thousand and not over one million of dollars, fifty per centum thereof; over one million and not over one million and a half of dollars, forty per centum thereof; over one million and a half and not over two millions of dollars, thirty per centum thereof; over two millions of dollars, twenty-five per centum thereof. In the case of banks with branches, the duty herein provided for shall be imposed upon the circulation of the notes or bills of such branches severally, and not upon the aggregate circulation of all; and the amount of capital of each branch shall be considered to be the amount allotted to or used by such branch: Provided, That all banks, associations, or corporations, and individuals, issuing or reissuing notes or bills for circulation as currency after April first, eighteen hundred and sixty-three, in sums representing any fractional part of a dollar, shall be subject to and pay a duty of five per centum each half year thereafter upon the amount of such fractional notes or bills so issued. And a list or return shall be made and rendered within thirty days after the first day of October, eighteen hundred and sixty-three, and each six months thereafter, to the Commissioner of Internal Revenue, which shall contain a true and faithful account of the amount of duties accrued, or which should accrue, on the full amount of the fractional note circulation and on the average amount of all other circulation for the six months next preceding, as aforesaid, during the time when such duties remain unaccounted for. And there shall be annexed to every such list or return a declaration, under oath or affirmation, to be made in form and manner as shall be prescribed by the Commissioner of Internal Revenue, of the president or some other proper officer of said bank, association, corporation, or individual, respectively, that the same contains a true and faithful account of the duties which have accrued, or which should accrue, and not accounted for; and

default in the delivery of such list or return, with such declaration annexed, the bank, association, corporation, or individual making such default, shall forfeit, as a penalty, the sum of five hundred dollars. And such bank, association, corporation, or individual, sball, upon rendering the list or return, as aforesaid, pay to the Commissioner of Internal Revenue the amount of the duties due on such list or return, and in default thereof shall forfeit, as a penalty, the sum of five hundred dollars; and in case of neglect or refusal to make such list or return, as aforesaid, or to pay the duties, as aforesaid, for the space of thirty days after the time when said list should have been made or rendered, or when said duties shall have become due and payable, the assessment and collection shall be made according to the

general provisions prescribed in an act entitled 'An act to provide internal revenue to support the government and to pay interest on the public debt,' approved July one, eighteen hundred and sixty two. "SEC. 9. And be it further enacted, That, in order to prevent and punish counterfeiting and fraudulent alterations of the bonds, notes, and fractional currency authorized to be isued by this act, all the provisions of the sixth and seventh sections of the act entitled 'An act to authorize the issue of United States notes, and for the redemption or funding thereof, and for funding the floating debt of the United States,' approved February 25, 1862, shall, so far as applicable, apply to the bonds, notes, and fractional currency hereby authorized to be issued, in like manner as if the said sixth and seventh sections were hereby adopted as additional sections of this act. And the sum of $600,000 is hereby appropriated, out of any money in the treasury not otherwise appropriated, to enable the Secretary of the Treasury to carry this act into effect.

"SEC. 10. And be it further enacted, That so much of the act to authorize the issue of United States notes, and for the redemption and funding thereof, and for funding the floating debt of the United States, approved February 25, 1862, as authorizes the issuing of bonds to an amount not exceeding $500,000,000, and so much of said. act as authorizes the Secretary of the Treasury to receive legal-tender notes on deposit at a rate of interest not exceeding five per centum per annum, to be withdrawn at ten days' notice, and all other acts and parts of acts, so far as they authorize the Secretary of the Treasury to issue bonds of any denomination, are hereby repealed: Provided, That such acts or parts of acts, so far as they have been executed, shall be and remain in full force so far as to require the full and faithful execution of all contracts entered into under and by virtue of such acts.

"SEC. 11. And be it further enacted, That the provisions of the act entitled 'An act to provide for the better organization of the treasury, and for the collection, safe-keeping, transfer, and disbursement of the public revenues,' approved August 6, 1846, be, and the same are hereby, so far modified as to authorize the Secretary of the Treasury, at his discretion, to allow any money obtained from loans or internal revenue to be deposited in solvent banks, to the credit of the Treasurer of the United States, upon depositing, by said banks, with the Treasurer, an amount of United States bonds or interest-bearing treasury notes equal to such deposits, respectively, as security for the payment thereof. And from time to time the Secretary of the Treas ury may use such deposits, by draft or check, to pay any of the creditors of the government, or for transfer to the treasury or authorized depositories.

"SEC. 12. And be it further enacted, That all banks, associations, or corporations and individuals issuing or reissuing notes, bills, certifi cates, or tickets, for circulation as currency, after April 1, 1863, in sums representing any fractional part of a dollar, shall be subject to, and pay a duty of, five per centum each half year thereafter upon the amount of such fractional notes or bills so issued.

And the question being put, Will the House agree thereto?

It was decided in the negative, {Nays..

The yeas and nays being desired by one-fifth of the members present, Those who voted in the affirmative are

So the said amendment was disagreed to.

Ordered, That the bill be engrossed and read a third time.

Being engrossed, it was accordingly read the third time and passed. Mr. Horton moved that the vote last taken be reconsidered, and also moved that the motion to reconsider be laid on the table; which latter motion was agreed to.

Ordered, That the Clerk request the concurrence of the Senate in the said bill.

On motion of Mr. Stevens,

Ordered, That the bill of the House (H. R. 665) making appropriations for the service of the Post Office Department for the year ending June 30, 1864, be made a special order for this day.

On motion of Mr. Stevens, the House resolved itself into the Committee of the Whole House on the state of the Union; and after some time spent therein, the Speaker resumed the chair, and Mr. Cox reported that the committee having had under consideration the special order, viz: H. R. 665. A bill making appropriations for the service of the Post Office Department during the fiscal year ending June 30, 1864, had directed him to report the same with sundry amendments. The House having proceeded to the consideration of the said bill, The said amendments were severally concurred in, and the bill ordered to be engrossed and read a third time.

Being engrossed, it was accordingly read the third time and passed. Ordered, That the Clerk request the concurrence of the Senate therein.

On motion of Mr. Olin, by unanimous consent, bills of the Senate of the following titles, viz:

S. 463. An act to increase the clerical and other force of the Quartermaster General's office, and for other purposes; and

S. 470. An act to provide for the greater comfort of sick and wounded soldiers, and to promote the efficiency of the medical department of the army;

were severally taken from the Speaker's table, read a first and second time, and referred to the Committee on Military Affairs.

On motion of Mr. William Kellogg, by unanimous consent, the bill of the House (H. R. 226) to amend "An act to establish a court for the investigation of claims against the United States," approved February 24, 1855, with the amendments of the Senate thereto, was taken from the Speaker's table, and referred to the Committee on the Judiciary.

On motion of Mr. Bingham, by unanimous consent, the joint resolution of the Senate (S. Res. 125) supplementary to the act entitled "An act to provide for the imprisonment of persons convicted of crime by the criminal court of the District of Columbia," approved January 16, 1863, was taken from the Speaker's table, and read a first and second time.

Ordered, That it be read a third time.

It was accordingly read the third time and passed.

Mr. Bingham moved that the vote last taken be reconsidered, and also moved that the motion to reconsider be laid on the table; which latter motion was agreed to.

Ordered, That the Clerk acquaint the Senate with the passage of the said joint resolution.

Mr. Harrison, by unanimous consent, submitted the following resolution; which was read, considered, and agreed to, viz:

Resolved, That the military committee be directed to inquire into

the expediency of passing an act authorizing the President to accept for three years, or during the war, the services of any company or regiment of infantry, or cavalry, or battery, that may be tendered to him from any State in the Union, and without any limitation as to the numbers so to be accepted, and that said committee report by bill or otherwise.

Mr. Cox, by unanimous consent, introduced a joint resolution (H. Res. 137) for the relief of Rebecca M. Caverly; which was read a first and second time, and referred to the Committee on Foreign Affairs.

By unanimous consent, the bill of the House (H. R. 568) to provide for the printing of the annual report of the banks of the United States, with the amendment of the Senate thereto, was taken up, and the said amendment concurred in.

Ordered, That the Clerk acquaint the Senate therewith.

By unanimous consent, the bill of the House (H. R. 520) for the relief of Seneca G. Simmons, with the amendments of the Senate thereto, was taken from the Speaker's table, and referred to the Committee on Military Affairs."

By unanimous consent, bills of the Senate of the following titles,

viz:

S. 313. An act for the relief of John Cradlebaugh; and

S. 477. An act for the relief of Cyrus Clapp and his guarantors or sureties;

were severally taken from the Speaker's table, read a first and second time, and referred to the Committee on the Judiciary.

By unanimous consent, the Speaker proceeded to call the Committee on Military Affairs for reports.

When

Mr. Dunn, from the said committee, to whom was referred the joint resolution of the House (H. Res. 118) to revive "An act to secure to the officers and men actually employed in the western department, or department of Missouri, their pay, bounty, and pension, and for other purposes," reported the same without amendment.

Ordered, That the said joint resolution be engrossed and read a third time.

Being engrossed, it was accordingly read the third time and passed. Mr. Dunn moved that the vote last taken be reconsidered, and also moved that the motion to reconsider be laid on the table; which latter motion was agreed to.

Ordered, That the Clerk request the concurrence of the Senate in the said joint resolution.

Mr. William Allen, from the same committee, to whom was referred the petition of Lieutenant Herman Tuerck, made a report thereon, accompanied by a bill (H. R. 699) for his relief; which bill was read a first and second time.

Ordered, That the said bill be engrossed and read a third time. Being engrossed, it was accordingly read the third time and passed. Mr. Allen moved that the vote last taken be reconsidered, and