Acts of Congress.

SEC. 2. And be it further enacted, That all goods, wares, and merchandise, duly imported into the district of Delaware, may be transported to the same places, in the same manner, and on the same conditions with goods, wares, and merchandise, duly imported into the districts of Philadelphia, New York, or Baltimore, and shall in like manner be entitled to the benefit of a drawback of the duties thereon, upon exportation to any foreign port or place, agreeably to the provisions contained in the seventy-ninth section of an act, entitled "An act to regulate the collection of duties on imports and tonnage:" and that all goods, wares, and merchandise, which being duly imported into the districts of Philadelphia, New York, or Baltimore, shall be exported from the district of Delaware, shall also be entitled to the benefit of a drawback of the duties on the same, in the same manner, and on the same conditions, which are prescribed by the said seventy-ninth section of the act aforesaid, for goods, wares, and merchandise, which, being duly imported into Baltimore or New York, shall be exported from Philadelphia.

Approved, March 3, 1804.

An Act further to amend the act, entitled "An act to lay and collect a direct tax within the United States."

Be it enacted, &c., That it shall be the duty of the collectors of the direct tax, under whose direction, or by whom any tract of land may have been sold for non-payment of such tax, and where the time limited by law for the redemption of such lands shall not have expired before the passing of this act, to transmit, within three months after the passing of this act, correct transcripts of the lists of all the tracts of land or lots, which have been sold, either in whole or in part, for nonpayment of the said tax before the passing of this act, to the supervisor or to the officers to whom the duties of supervisor may have been transferred; or in case there be no such person. to the marshal of the district within which such lands may lie; and the said collectors shall likewise transmit to the same officer, within three months after the completion of any sale made subsequent to the passing of this act, similar transcripts of the lists of all the tracts of land or lots which shall, after the passing of this act, be sold, either in whole or in part, for non-payment of the said tax, which several transcripts shall, in every case, specify the tract or lot sold, in whole or in part, the quantity of land which has been sold, the time when sold, the amount of tax, charges, and costs for which it was sold, and the amount paid by, and the name of, the purchaser; and shall also designate all those tracts or lots which shall have been redeemed by the original proprietors, or for their benefit, in conformity with the provisions for that purpose heretofore enacted; and it shall also be the duty of the said collectors to pay over, within the time aforesaid, to the officer to whom the above-mentioned transcripts may have been transmitted, the amount of all the moneys paid to them by or for the benefit of any original proprie

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tor of lands or lots sold for non-payment of the tax, and subsequent to such sale redeemed in conformity of law, by or for such proprietor, which shall not, at the time of transmitting the said transcripts, have been repaid by such collector to the purchaser of such lands or lots: And any collector failing to comply with the provisions of this section, or with any of them, shall forfeit and pay the sum of one thousand dollars with costs of suit.

SEC. 2. And be it further enacted, That if any collector shall fail to transmit the transcripts required by the first section of this act within the time aforesaid, it shall be the duty of the supervisor, officer acting as supervisor, or marshal, as the case may be, of the district within which the collection district of such collector may be, to prepare within six months after the passing of this act, from the lists or such other documents as may be in his possession, a similar transcript of the list of lands which such collector had by virtue of the second section of the act, entitled “An act to amend an act to lay and collect a direct tax within the United States," been authorized to sell for non-payment of the said tax; which list shall likewise specify, in every case, the tract or lot described in the original assessment, and the amount of tax, charges, and costs, for which it was liable to be sold; and any supervisor, officer acting as supervisor, or marshal, as the case may be, failing to comply with the provisions of this section shall forfeit and pay the sum of five hundred dollars, with costs of suit.

SEC. 3. And be it further enacted, That it shall be the duty of the supervisors, officers acting as supervisors, or marshals, as the case may be, to exhibit the before-mentioned transcripts, whether transmitted by the collector, or prepared by themselves; and also, to keep open the original assessment lists, and whenever required within the time limited by law for the redemption of lands, or lots, thus sold, to any person wishing to ascertain whether any tract of land or lot has been sold for non-payment of the tax, to receive, within the same period, from any person tendering the same, the amount of the tax, charges, and costs, for which any such tract of land or lot has been sold, with the interest which shall have accrued on the same as fixed by law, and execute a receipt for the same; which payment, by whomsoever made, shall always be considered to be made for the benefit of the original proprietor; and to pay over, at any time, within the same period, when applied for, the moneys and interest received from, or for any original proprietors, who shall have availed themselves of the right of redeeming their lands, agreeably to law, to the person who may have purchased the tract of land or lot, so redeemed, when the same was sold for nonpayment of the tax, or to the representative of such person.

SEC. 4. And be it further enacted, That it shall be the duty of the said supervisor, person acting as supervisor, or marshal, as the case may be, to file at the end of two years after the completion of the sales of lands sold within their district, for

Acts of Congress.

years after the sale of such land, and filed by such officer with the clerk of the court, in conformity with the preceding section, to have been redeemed by or for the original proprietor by payment of the tax, charges. costs, and interest, to the said collector previous to the time limited by the first section of this act, for the transmission of transcripts by the collectors of the direct tax.

be lawful for any collector of the said tax to sell more of any lot or tract of land than will pay the amount of such tax, with the legal charges and costs.

non-payment of the direct tax, with the clerk of the district court within whose district such lands may lie, correct transcripts, similar to those prescribed by the first section of this act, of the lands or lots sold in whole, or in part, for non-payment of the direct tax, and which shall not have been redeemed by, or for, the original proprietor within the said two years; and also to pay into the clerk's office of the said court, for the use of the pur- SEC. 6. And be it further enacted, That where chaser, or his representatives, any moneys remain- any lot or tract of land shall have been sold before ing in their hands which shall have been paid by the passing of this act for non-payment of the disuch original proprietors, as shall have availed rect tax, and for a larger sum than the amount of themselves of the right of redemption. And it such tax, with the legal charges and costs, the shall also be the duty of the said supervisors, offi- collector of the said tax shall be accountable to cers acting as supervisors, or marshals, as the case the purchaser for the excess of money paid by may be, when any collector shall have failed to such purchaser beyond the amount of such tax, transmit to them, or any of them, the transcripts charges, and costs; and deeds shall be executed of the lists of lands sold for non-payment of the in favor of such purchasers only for so much of tax, as required by the first section of this act, to the land as shall bear the same ratio to the whole file with the clerk of the said district court the quantity of land sold as the amount of the tax, receipts given by such collector, either for the charges, and costs, bear to the sum for which the purchase-money of lands or lots thus sold, to the land was sold; and whenever a deed shall be expurchasers, or for the redemption of the same. to ecuted for a part only of any tract of land not deoriginal proprietors which shall have been deliv-scribed previous to the sale, such part shall be laid ered by the purchasers, or original proprietors, as off at the expense of the purchaser, under the dithe case may be, of lands or lots thus sold, to the rection of the district court, and in conformity said supervisors, officers acting as supervisors, or with the instructions given to the collector by the marshals, in the manner and within the time pre-supervisor, or officer acting as supervisor, respectscribed by this act. ing the sales of lands sold for non-payment of SEC. 5. And be it further enacted, That the sev-direct tax: Provided, That hereafter it shall not eral marshals, for the time being, of the said district courts, shall alone have the authority in all cases where the time limited by law for the redemption of lands sold shall not have expired before the passing of this act, and they are hereby authorized and required, to execute deeds for so much of the said lands and lots as shall have been sold to satisfy the amount of the direct tax, charges, and costs, due thereon, and which shall not To every supervisor for examining the tranhave been redeemed by or for the original propri- scripts of land sold, twenty-five cents; for receivetor, within the time limited by law, to the pur- ing payment of the tax. charges, and costs for chasers of such lands or lots, or their legal repre- which any tract of land or lot may have been sold, sentatives: Provided, however, and it is further in whole or in part, fifty cents; and for filing a enacted, That no such deed shall be executed excertificate or receipt of the collector, deposited by cept for lands or lots contained in the transcripts the purchaser, or original proprietor, six cents. filed with the clerk of the proper district court, To the marshal of the court, one dollar for prein conformity with the preceding section, or un- paring and executing a deed. less the purchaser of any tract of land or lot sold Approved, March 3, 1804. for non-payment of the tax, shall have failed within three months after the passing of this act, or within three months after such sale, with the supervisor, officer acting as supervisor, or marshal, as the case may be, a receipt from the collector Be it enacted, &c., That, for the expenditure of for the purchase-money, dated within thirty days the civil list in the present year, including the consubsequent to such sale, and specifying distinctly, tingent expenses of the several Departments and the original description of the land assessed and officers; for the compensation of the several loan the quantity sold: And provided, also, That no officers and their clerks, and for books and stasuch deed shall, in any case, be executed for any tionery for the same; for the payment of annuiland purchased by or for a collector of the direct ties and grants; for the support of the Mint tax, and not contained in the transcript filed with establishment; for the expenses of intercourse the clerk of the district court; nor for any land, with foreign nations; for the support of lightalthough not returned as redeemed by the col houses, beacons, buoys, and public piers; and for lector, which shall appear by a certificate, or re- satisfying certain miscellaneous claims, the folceipt of the said collector, filed with the supervi-lowing sums be, and the same hereby are, respecsor, or officer acting as supervisor, or marshal, as tively appropriated, that is to say: the case may be, before the completion of two

SEC. 7. And be it further enacted, That, for the services prescribed by this act, the following fees shall be allowed and paid by the parties respectively, that is to say:

An Act making appropriations for the support of Government for the year one thousand eight hundred and four.

For compensations granted by law to the mem

Acts of Congress.

bers of the Senate and House of Representatives, For the expense of stationery, printing, and intheir officers and attendants, estimated for a ses-cidental and contingent expenses in the Treasusion of four months and a half continuance, one rer's office, three hundred dollars. hundred and ninety-eight thousand nine hundred and sixty-five dollars.

Acts of Congress.

For compensation granted by law to the Chief Justice, Associate Judges, and District Judges of the United States, including the chief justice and two associate judges of the District of Columbia, For compensation to the Surveyor General, and to the Attorney General, and including also and the clerks employed by him, and for expense one thousand dollars for the compensation of the of stationery and other contingencies of the Sur- District Judge of Ohio, for the year one thousand veyor General's office, three thousand two hun-eight hundred and three, fifty-four thousand nine dred dollars. hundred dollars.

Acts of Congress.

tucky, Ohio, East and West Tennessee, one thousand four hundred dollars.

For the like compensation granted to the several district attorneys of the United States, two thousand eight hundred dollars.

dred and three, in relation to the lands south of the State of Tennessee, in addition to the sum therein appropriated, ten thousand dollars.

For the discharge of such miscellaneous demands against the United States, not otherwise For defraying the expenses of the supreme, cir- provided for, as shall have been admitted in due cuit, and district courts of the United States, in-course of settlement at the Treasury, and which cluding the District of Columbia, and of jurors are of a nature, according to the usage thereof, and witnesses, in aid of the funds arising from to require payment in specie, four thousand dolfines, forfeitures, and penalties; and likewise, for lars. defraying the expenses of prosecution for offences against the United States, and for safe-keeping of prisoners, forty thousand dollars.

For the payment of sundry pensions granted by the late Government, nine hundred dollars. For the payment of an annuity granted to the children of the late Colonel John Harding and Major Alexander Trueman, by an act of Congress passed the fourteenth of May, one thousand eight hundred and six, six hundred dollars.

For the payment of the annual allowance to the invalid pensioners of the United States, from the fifth of March, one thousand eight hundred and four, to the fourth of March, one thousand eight hundred and five, ninety-eight thousand dollars.

For furniture for the President's house, being the balance of a former appropriation carried to the credit of the surplus fund, one hundred and forty-five dollars and seventeen cents.

For expenses of intercourse with foreign nations, including the compensation of the Consuls at the several Barbary Powers, forty-six thousand five hundred and fifty dollars.

For the other expenses of the intercourse between the United States and Algiers, and other Barbary Powers, one hundred thousand dollars.

For carrying into effect the treaty between the United States and the King of Spain, the balance of former appropriations having been carried to the credit of the surplus fund, thirty-two thousand seven hundred and forty-seven dollars and thirty

For the relief and protection of distressed American seamen, ten thousand dollars.

For the maintenance and support of light-six cents. houses, beacons, buoys, and public piers, and stakeage of channels, bars. and shoals, and certain contingent expenses, fifty-five thousand nine hundred and fifty-one dollars and thirty-three

cents.

For the erection of a light-house on New Point Comfort, five thousand dollars, being the amount of a former appropriation carried to the credit of the surplus fund.

For salaries of the agents in Paris and Madrid, for prosecuting claims in relation to captures, three thousand three hundred and fifty dollars.

For satisfying a balance due to John Habersham, late agent for supplying the troops in Georgia, nine thousand and fifty-five dollars and seven

teen cents.

For the relief of sick or disabled American seamen at New Orleans, in addition to the appropri ations heretofore made for that purpose, one thou

For the payment of balances due on the contracts for erecting the light-houses on Old Point Comfort and Smith's Point, and for the inspection of the work, the balance of the former ap-sand dollars. propriations being carried to the credit of the surplus fund, two thousand dollars.

For discharging such sums as may, on settlement of their accounts by the accounting officers of the Treasury, be found due to persons whose property was taken for the use of the militia employed on the expedition to suppress the former insurrection in the western counties of Pennsylvania, one thousand dollars.

For erecting a light house on Gull's Island, in the sound, between Long Island and the main, in addition to the sum heretofore appropriated for that purpose, three thousand five hundred dollars. For defraying the expenses incident to the purchase or erection of certain warehouses and SEC. 2. And be it further enacted, That the wharves, under the act respecting quarantine and several appropriations herein-before made, shall health laws, in addition to the sums heretofore be paid and discharged out of the fund of six hunappropriated for that purpose, five thousand dol- dred thousand dollars, reserved by the act making lars; and so much of the sums received on account provision for the debt of the United States, and of storage for merchandise deposited in the pub-out of any moneys in the Treasury not otherwise lic warehouses under said act, as may be necessary, is hereby appropriated to the erection and repairs of the warehouses, and to carry the said act into effect.

For defraying the expenses incident to the valuation of lands and houses, and enumeration of slaves within the United States, as directed by the act of the ninth of July, one thousand seven hundred and ninety-eight, the balance of former appropriations having been carried to the credit of the surplus fund, three thousand dollars.

For the purpose of carrying into effect the act of the third of March, one thousand eight hun

appropriated.

SEC. 3. And be it further enacted, That the sum which shall be found due on a settlement of the accounts of the militia who served on an expedition commanded by Major Thomas Johnson against the Indians, in the year one thousand seven hundred and ninety-four, be paid out of any moneys in the Treasury not otherwise appropri ated, the appropriation made by the act of the thirteenth of May, one thousand eight hundred, having been carried to the credit of the surplus fund.

Approved, March 14, 1804.