Acts of Congress. officers and musicians to each company or detach-commissioned officers, musicians, seamen, and ma ment. rines, who are or shall be enlisted into the service of the United States, and the non-commissioned officers and musicians, who are or shall be enlisted into the Ariny of the United States, shall be, and they are hereby, exempted, during their term of service, from all personal arrests for any debt or contract. of the port of Gloucester. Be it enacted, &c., That there be allowed to the surveyor of the port of Gloucester, in the State of Massachusetts, the yearly salary of two hundred and fifty dollars, to commence from the last day of March, in the year of our Lord one thousand seven hundred and ninety-seven. Approved, July 14, 1798. SEC. 2. And be it further enacted, That the pay and subsistence of the said officers, privates, and musicians, shall be as follows, to wit: to a major, fifty dollars per month, and four rations per day; to a captain, forty dollars per month, and three rations per day; to a first lieutenant, thirty dollars per month, and three rations per day; to a second SEC. 6. And be it further enacted, That the lieutenant, twenty-five dollars per month, and two marine corps, established by this act, shall, at any rations per day; and to the non-commissioned of-time, be liable to do duty in the forts and garrisons ficers, privates. and musicians, conformably to the of the United States, on the sea coast, or any other act, entitled, "An act providing a naval arma-duty on shore, as the President, at his discretion, ment," as shall be fixed by the President of the shall direct. United States: and the President of the United Approved, July 11, 1798. States shall be and is hereby authorized to continue the enlistment of marines until the said corps shall be complete; and, of himself, to appoint An Act establishing an annual salary for the Surveyor the commissioned officers, whenever, in the recess of the Senate, an appointment shall be necessary. And the enlistments, which shall be made by virtue hereof, may be for the term of three years, subject to be discharged by the President of the United States, or by the ceasing or repeal of the laws providing for the naval armament. And if the marine corps, or any part of it, shall be ordered by the President to do duty on shore, and it shall become necessary to appoint an adjutant, paymaster, quartermaster, sergeant major, quartermaster sergeant, and drum and fife major, or any of them, the major or commandant of the corps is hereby authorized to appoint such staff officer or officers, from the line of subalterns, sergeants, and music, respectively, who shall be entitled, during the time they shall do such duty, to the same extra pay and emoluments which are allowed by law to officers acting in the same capacities in the infantry. SEC. 3. And be it further enacted, That the de-idate or prevent any person holding a place or office tachments of the corps of marines, hereby author-in or under the Government of the United States, ized, shall be made in lieu of the respective quotas from undertaking, performing, or executing, his of marines, which have been established or author- trust or duty; and if any person or persons, with ized for the frigates, and other armed vessels or intent as aforesaid, shall counsel, advise, or attempt galleys, which shall be employed in the service of to procure, any insurrection, riot, unlawful assemthe United States: and the President of the Uni-bly or combination, whether such conspiracy, ted States may detach and appoint such of the officers of this marine corps, to act on board the frigates, and any of the armed vessels of the United States, respectively, as he shall, from time to time, judge necessary; anything in the act "providing a naval armament," to the contrary hereof, notwithstanding, An Act, in addition to the act, entitled, "An act for the punishment of certain crimes against the United States." Be it enacted, &c., That if any persons shall unlawfully combine or conspire together, with intent to oppose any measure or measures of the Government of the United States, which are or shall be directed by proper authority, or to impede the operation of any law of the United States, or to intim threatening, counsel, advice, or attempt, shall have the proposed effect or not, he or they shall be deemed guilty of a high misdemeanor, and on conviction, before any court of the United States having jurisdiction thereof, shall be punished by a fine not exceeding five thousand dollars, and by imprisonment during a term not less than six months, nor exceeding five years; and, further, at the discretion of the court, may be holden to find sureties for his good behaviour in such sum, and for such time, as the said court may direct. SEC. 4. And be it further enacted, That the officers, non-commissioned officers, privates, and musicans, aforesaid, shall take the same oath, and shall be governed by the same rules aud articles of war, as are prescribed for the Military Establish- SEC. 2. And be it further enacted, That if any ment of the United States, and by the rules for person shall write, print, utter, or publish, or shall the regulation of the Navy, heretofore, or which cause or procure to be written, printed, uttered, or shall be established by law, according to the na- published, or shall knowingly and willingly assist ture of the service in which they shall be employed, or aid in writing, printing, uttering, or publishing. and shall be entitled to the same allowance, in case any false, scandalous, and malicious, writing or of wounds or disabilities, according to their re-writings against the Government of the United spective ranks, as are granted by the act "to ascertain and fix the Military Establishment of the United States." SEC. 5. And be it further enacted, That the non States, or either House of the Congress of the United States, or the President of the United States with intent to defame the said Government, or either House of the said Congress, or the said Pre Acts of Congress. sident, or to bring them, or either of them, into contempt or disrepute; or to excite against them, or either or any of them, the hatred of the good people of the United States, or to stir up sedition within the United States; or to excite any unlawful combinations therein, for opposing or resisting any law of the United States, or any act of the President of the United States, done in pursuance of any such law, or of the powers in him vested by the Constitution of the United States, or to resist, oppose, or defeat any such law or act; or to aid, encourage, or abet, any hostile designs of any foreign nation against the United States, their people or Government, then such persons, being thereof convicted, before any court of the United States having jurisdiction thereof, shall be punished by a fine not exceeding two thousand dollars, and by imprisonment not exceeding two years. SEC. 3. And be it further enacted, That if any person shall be prosecuted, under this act, for the writing or publishing any libel, aforesaid, it shall be lawful for the defendant, upon the trial of the cause, to give in evidence, in his defence, the truth of the matter contained in the publication charged as a libel. And the jury, who shall try the cause, shall have a right to determine the law and the fact, under the direction of the court, as in other cases. SEC. 4. And be it further enacted, That this act shall continue and be in force until the third day of March, one thousand eight hundred and one, and no longer: Provided, That the expiration of the act shall not prevent or defeat a prosecution and punishment of any offence against the law, during the time it shall be in force. Approved, July 14, 1798. ted States. and thirty-seven thousand one hundred and seventy-seven dollars seventy-two cents and seven mills. To the State of Delaware, thirty thousand four hundred and thirty dollars seventy-nine cents and two mills. To the State of Maryland, one hundred and fiftytwo thousand five hundred and ninety-nine dollars ninety-five cents and four mills. To the State of Virginia, three hundred and forty-five thousand four hundred and eighty-eight dollars fifty-six cents and five mills. To the State of Kentucky, thirty-seven thousand six hundred and forty-three dollars ninetynine cents and seven mills. To the State of North Carolina, one hundred and ninety-seven dollars ninety-six cents and five mills. To the State of Tennessee, eighteen thousand eight hundred and six dollars thirty-eight cents and three mills. To the State of South Carolina, one hundred and twelve thousand nine hundred and ninetyseven dollars seventy-three cents and nine mills. And to the State of Georgia, thirty-eight thousand eight hundred and fourteen dollars eightyseven cents and five mills. SEC. 2. And be it further enacted, That the said tax shall be collected by the supervisors, inspectors, and collectors of the internal revenues of the United States, under the direction of the Secretary of the Treasury, and pursuant to such regulations as he shall establish, and shall be assessed upon dwelling-houses, lands, and slaves, according to the valuations and enumerations, to be made pursuant to the act, entitled "An act to provide for the valuation of lands and dwelling-houses, and the enumeration of slaves, within the United An Act to lay and collect a direct tax within the Uni-States," and in the following manner: Upon Be it enacted, &c., That a direct tax of two millions of dollars shall be, and hereby is, laid upon the United States, and apportioned to the States, respectively, in the manner following: To the State of New Hampshire, seventy-seven thousand seven hundred and five dollars thirty-six cents and two mills. To the State of Massachusetts, two hundred and sixty thousand four hundred and thirty-five dollars thirty one cents and two mills. To the State of Rhode Island, thirty-seven thou sand five hundred and two dollars, and eight cents. To the State of Connecticut, one hundred and twenty-nine thousand seven hundred and sixtyseven dollars and two mills. To the State of Vermont, forty-six thousand eight hundred and sixty-four dollars eighteen cents and seven mills. To the State of New York, one hundred and eighty-one thousand six hundred and eighty dollars seventy cents and seven mills. To the State of New Jersey, ninety-eight thou sand three hundred and eighty-seven dollars twenty-five cents and three mills. To the State of Pennsylvania, two hundred 5th CoN.-120 every dwelling-house which, with the out-houses appertenant thereto, and the lot whereon the same are erected, not exceeding two acres in any case, shall be valued in manner aforesaid, at more than one hundred, and not more than five hundred dollars, there shall be assessed, in the manner herein provided, a sum equal to two-tenths of one per centum on the amount of the valuation; upon every dwelling-house, which shall be valued as aforesaid, at more than five hundred, and not more than one thousand dollars, there shall be assessed a sum equal to three-tenths of one per centum on the amount of the valuation; upon every dwelling-house, which shall be valued as aforesaid, at more than one thousand, and not more than three thousand dollars, there shall be assessed a sum equal to four-tenths of one per centum on the amount of the valuation; upon every dwellinghouse, which shall be valued as aforesaid, at more than three thousand, and not more than six thousand dollars, there shall be assessed a sum equal to one-half of one per centum on the amount of valuation; upon every dwelling-house, which shall be valued as aforesaid, at more than six, and not more than ten thousand dollars, there shall be assessed a sum equal to sixth-tenths of one per centum on the amount of the valuation; upon every Acts of Congress. dwelling-house, which shall be valued as aforesaid, at more than ten, and not more than fifteen thousand dollars, there shall be assessed a sum equal to seven-tenths of one per centum on the amount of the valuation; upon every dwellinghouse, which shall be valued as aforesaid, at more than twenty thousand dollars, there shall be assessed a sum equal to eight-tenths of one per centum on the amount of the valuation; upon every dwelling-house, which shall be valued as aforesaid, at more than twenty, and not more than thirty thousand dollars, there shall be assessed a sum equal to nine-tenths of one per centum, on the amount of the valuation; and upon every dwelling-house, which shall be valued as aforesaid, at more than thirty thousand dollars, there shall be assessed a sum equal to one per centum on the amount of the valuation. which persons shall be collectors within their respective collection districts, and shall collect the said tax, under the direction of the supervisors, respectively, and according to the regulations and provisions contained in this act, or to be established pursuant thereto. SEC. 5. And be it further enacted, That as soon as the aforesaid assessment shall have been completed, the said supervisors shall, by special warrants under their hands, respectively, cause the surveyors of the revenue within their respective districts, to make out lists containing the sums payable according to such assessments for every dwelling-house, tract, or lot of land, and slave, within each collection district, respectively; which lists shall contain the name of the proprietor or oecupant of each dwelling-house, tract, or lot of land, and slave, within the collection district, or of the And upon every slave which shall be enume-person having the care or superintendence of them, rated, according to the act aforesaid, there shall be assessed fifty cents. And the whole amount of the sums so to be assessed upon dwelling-houses and slaves, within each State, respectively, shall be deducted from the sum hereby apportioned to such State, and the remainder of the said sum shall be assessed upon the lands within such State, according to the valuations to be made pursuant to the act aforesaid, and at such rate per centum as will be sufficient to produce the said remainder: Provided, That no part of said tax shall be assessed upon such lands or dwelling-houses, and slaves, as, at the time of passing this act, are especially exempted from taxes, by the laws of the States respectively. SEC. 3. And be it further enacted, That the aforesaid assessments shall be made by the supervisors of the several districts within the United States, respectively, and pursuant to instructions from the Secretary of the Treasury; which instructions the said Secretary shall be and is hereby authorized and required to issue to such supervisors, or any of them, so soon as the valuations and enumerations directed to be made by the aforesaid act shall have been completed in the State to which such supervisor belongs. And the said tax shall become due and payable from and after the expiration of three months after the instructions aforesaid shall have been received by the supervisors respectively: Provided, That if, on making the assessments as aforesaid, it should appear that the sums so to be assessed on houses and slaves within any State will exceed the sum hereby apportioned to such State, the supervisor shall be and hereby is authorized and required to deduct, from the sums so to be assessed on houses, such rate per centum as shall be sufficient to reduce the whole amount of the said assessments to the sum apportioned to such State as aforesaid. SEC. 4. And be it further enacted, That the said supervisors shall be, and hereby are, authorized and required to appoint such and so many suitable persons in each assessment district within their respective districts, as may be necessary for collecting the said tax, and shall assign to them, respectively, their collection districts therein; or any of them, where such proprietor, occupant, or superintendent is known, and the whole sum payable by each person within the said district, distinguishing what is payable for dwelling-houses, what for slaves, and what for lands. And where there are lands, slaves, or dwelling-houses, within any collection district, not owned or occupied by, or under the care or superintendence of, any person resident therein, there shall be a separate list of such lands, dwelling-houses, and slaves. specifying the sums payable for each, and the names of the proprietors or superintendents, respectively, where known. SEC. 6. And be it further enacted, That each of the collectors, to be appointed as aforesaid, shall be furnished by the surveyor of the revenue for the assessment district within which he shall have been so appointed, with one or more of the said lists, signed and certified by such surveyor. And each collector, on receiving a list as aforesaid, shall subscribe three receipts; one of which shall be given on a full and correct copy of such list, and the other two on aggregate statements thereof, exhibiting the number and valuation of dwellinghouses, the number of slaves, and the amount of the valuation of lands in such collection district. with the amount of the taxes assessed thereon. And the list first mentioned, and receipt, shall remain in the office of the surveyor of the revenue, and shall be open to the inspection of any person who may apply to inspect the same; and the aggregate statements and receipts aforesaid shall be transmitted to the inspector of the survey, and one of them shall be by him transmitted to the supervi sor of the district. SEC. 7. And be it further enacted, That each collector, before receiving any list, as aforesaid, for collection, shall give bond, with one or more good and sufficient sureties, in at least double the amount of the taxes assessed on the collection district for which he may be appointed; which bond shall be payable to the United States, with condition for the true and faithful discharge of the duties of his office, according to law, and particularly for the due collection and payment of all moneys assessed upon such district. SEC. 8. And be it further enacted, That the Acts of Congress. aforesaid tax shall be and remain a lien upon the lands, and other real estate, and all slaves, of the individuals who may be assessed for the same, during two years after the time when it shall become due and payable according to this act; and the said lien shall extend to each and every part of all tracts or lots of land, or dwelling-houses, which shall be valued according to the aforesaid act, notwithstanding the same may have been divided or alienated, in part, unless an apportionment of the valuation thereof shall have been made and recorded, pursuant to the aforesaid act, prior to the time when the collection lists shall have been stated, in the manner herein before described. SEC. 9. And be it further enacted, That each of the said collectors shall, immediately after receiving his collection list, advertise, by notifications, to be posted up in at least four public places in each collection district, that the said tax has become due and payable, and the times and places at which he will attend to receive the same; and, in respect to persons who shall not attend, according to such notifications, it shall be the duty of each collector to apply at once at their respective dwellings, within such district, and there demand the taxes payable by such persons; and if the taxes shall not be then paid, or within twenty days thereafter, it shall be lawful for such collector to proceed to collect the said taxes, by distress and sale of the goods, chattels, or effects of the persons delinquent as aforesaid, with a commission of eight per centum upon the said taxes, to and for the use of such collector: Provided, That it shali not be lawful to make distress of the tools or implements of a trade or profession, beasts of the plough necessary for the cultivation of improved lands, arms, or the household utensils, or apparel necessary for a family. SEC. 10. And be it further enacted, That, except as aforesaid, all goods, chattels, and personal effects whatever, being or remaining on lands subject to the said tax, and all grass, or produce of farms, standing and growing thereon, shall and may be taken and sold for the payment of the said tax, under such regulations as have been or may be made for the sale of goods or effects taken and sold by distress: Provided, That nothing herein contained shall invalidate or impair any contract or agreement between any landlord, tenant, or other person, relative to the payment of taxes. SEC. 11. And be it further enacted, That in respect to lands, dwelling-houses, and slaves, which shall not be owned by, or in the occupation, or under the care or superintendence, of some person within the collection district where the same shall be situated or found at the time of the assessment aforesaid, the said collectors, respectively, upon receiving lists of such lands, dwelling-houses, or slaves, in manner aforesaid, shall transmit copies of such lists, certified under their hands, respectively, to the surveyors of the revenue for the assessment districts, respectively, within which the persons owning, or having the care and superintendence of such lands, dwelling-houses, or slaves, may reside, if such persons be known, together with a statement of the amount of taxes assessed as afore said upon such dwelling-houses, lands, or slaves, respectively, and a notification to pay, or cause to be paid, the said taxes to the said collectors, respectively, within thirty days after such notification shall be served as is herein before provided; which copies, statements, and notifications, the surveyors receiving the same, respectively, shall cause to be personally served on the aforesaid persons, respectively, or left at their usual places of abode; and shall cause an affidavit thereof, by the person leaving or serving the same as aforesaid, with the time of such service or leaving, to be immediately transmitted to the aforesaid collector and if such persons, being notified in manner aforesaid, shall not, within sixty days thereafter, pay the said taxes to the collector of the collection district where the said lands, dwellinghouses, or slaves, shall be situated, or transmit to him a receipt for the said taxes, in the manner herein provided, then the said collector shall proceed to collect the said tax, by distress and sale, as is herein directed and if the persons owning or having the care and superintendence of any such lands, dwelling-houses, or slaves, shall not be known, then the aforesaid electors shall cause the said copies, statements, and notifications, to be published for sixty days in four gazettes of the State, if there be so many; after which publication, if the said taxes shall not be paid, the said collectors shall proceed to collect the same by distress and sale in the manner herein provided. SEC. 12. Provided always, and be it further enacted, That if any person owning, or having the superintendence or care of any dwellinghouses, lands, or slaves, in a collection district other than that in which he resides, and being served with such copy, statement, and notification, as is aforesaid, shall, within sixty days thereafter, pay the said taxes to the collector of the collection district within which he resides, and transmit a receipt therefor to the collector sending the said copy, statement, and notification, such receipt shall be a discharge to the said last mentioned collector for the said taxes, and he shall thereupon forbear to collect them; and the collector giving such receipt shall become chargeable with the said taxes. and shall account therefor in the final settlement of the accounts of his collection. SEC. 13. And be it further enacted, That when any tax assessed on lands or houses, shall have remained unpaid for the term of one year, the collector of the collection district within which such land or houses may be situated, having first advertised the same for two months, in six different public places within the said district, and in two gazettes in the State, if there be so many, one of which shall be the gazette in which the laws of such State shall be published by authority, if any such there be, shall proceed to sell, at public sale, and under the direction of the inspector of the survey, either the dwelling-house, or so much of the tract of land, (as the case may be,) as may be necessary to satisfy the taxes due thereon; together with costs and charges, not exceeding at the rate of one per centum, for each and every month the said tax shall have remained due Acts of Congress. and unpaid. Provided, That in all cases, where any lands or tenements shall be sold as aforesaid, the owner of the said lands or tenements, his heirs, executors, or administrators, shall have liberty to redeem the same at any time within two years, from the time of sale, upon payment, or tender of payment, to the collector for the time being, for the use of the purchaser, his heirs, or assignees, of the amount of the said taxes, costs, and charges, with interest for the same, at the rate of twelve per cent. per annum; and upon payment, or tender of payment, as aforesaid, such sale shall be void. And no deed shall be given in pursuance of any such sale, until the time of redemption shall have expired. law. And furthermore, notwithstanding the commitment of the collector to prison, as aforesaid, or if he abscond, and goods, chattels, and effects, cannot be found, sufficient to satisfy the said warrant, the said marshal, or his deputy, shall and may proceed to levy and collect the sum which may remain due, by distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delinquent collector. SEC. 16. And be it further enacted, That the amount of the sums committed to any collector, for collection as aforesaid, shall, and the same are hereby declared to be a lien upon the lands and real estate of such collector, and his sureties, until the same shall be discharged according to law; and for want of goods and chattels, or other personal effects of such collector, or his sureties, sufficient to satisfy any warrant of distress issued pursuant to the preceding section of this act, the lands and real estate of such collector, and his sureties, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks in not less than three public places in the collection district, and in one newspaper printed in the county, if any there be, prior to the proposed time of sale, may and shall be sold by the marshal or his deputy; and for all lands and real estate sold, in pursuance of the authority aforesaid, the conveyances of the marshals, or their deputies, executed in due form of law, shall afford a valid title against all persons claiming under the delinquent collectors, or their sureties aforesaid; and all moneys that may remain of the proceeds of such sale, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. SEC. 14. And be it further enacted, That the supervisors of the respective districts shall keep true and exact accounts of all taxes due and payable in each collection district, and shall charge the amount thereof to the collectors of such districts, respectively: And the said collectors shall, at the expiration of every month after they shall, respectively, commence their collections, in manner aforesaid, render to the supervisor of the district, or the inspector of the survey within which the said collections shall respectively be made, a full and true account of the collections made by them, respectively, within the month, and pay over to the said supervisor or inspector the moneys by them respectively collected within the said term: And if any such collector shall fail or neglect to account and pay over, as aforesaid, at any of the periods above prescribed, such collector shall forfeit and pay three hundred dollars, to be recovered to the use of the United States, with costs of suit, in any court having competent jurisdiction: And where any moneys shall have been paid, as aforesaid, to the inspector of a survey, by any collector, the receipt of such inspector shall be SEC. 17. And be it further enacted, That it allowed to such collector, in the final settlement shall be lawful for the supervisors of the respectof his accounts with the supervisor of the district. ive districts, at any time, for good and sufficient SEC. 15. And be it further enacted, That each cause, to dismiss or discharge each or any colof the said collectors shall complete the collection lector from office, and to commit the collection of of all sums assigned to him for collection, as afore- any part of the said tax remaining uncollected to said, and shall account for, and pay over the same a new collector; and immediately upon such disto the supervisor of the district, within one year mission, and after a notification thereof, in at least and one month from and after the time when the two public places in the collection district, by the said tax shall have become due and payable, in supervisor or the surveyor of the revenue for the manner aforesaid; and if any collector shall fail district, on his behalf, the powers of the collector so to collect, account, and pay over, it shall be the so dismissed shall cease and terminate: and if any duty of the supervisor of the district, and he is collector, so dismissed, shall wilfully refuse or hereby authorized and required, to issue a warrant neglect to surrender his collection list, and to of distress against such delinquent collector and render a true account of all moneys collected, and his sureties, directed to the marshal of the dis- to pay over the same, according to the directions trict, therein expressing the amount of the taxes of the supervisor, each and every such collector imposed on the district of such collector, and the shall forfeit and pay a sum not exceeding four sums, if any, which have been paid; and the said thousand dollars, with costs of suit, to be recovmarshal shall himself, or by his deputy, imme-ered to the use of the United States, in any court diately proceed to levy and collect the sum which having competent jurisdiction: Provided, That may remain due, by distress and sale of the goods nothing herein contained shall be construed to and chattels, or any personal effects of the delin-impair the responsibility of any collector, or his quent collector: and for want of goods, chattels, sureties, arising under the foregoing provisions of or effects, aforesaid, sufficient to satisfy the said this act. warrant, the same may be levied on the person of the collector, who may be committed to prison, there to remain until discharged in due course of SEC. 18. And be it further enacted, That each and every collector, who shall exercise, or be guilty of any extortion or oppression, under color |