with the exercise of concurrent jurisdiction and power in all civil cases now exercised by the circuit courts of the United States; and that in all cases where said court shall exercise such jurisdiction, writs of error and appeals shall be allowed and taken from the judgments, orders, or decrees of said court to the Supreme Court of the United States, in the same manner and upon the same conditions as appeals may be taken from the circuit courts.

SEC. 7. And be it further enacted, That all acts and parts of acts inconsistent with the provisions of this act be, and the same are hereby, repealed.

Approved March 3, 1849..

CHAP. 125.-AN ACT to transfer the towns of Vinal Haven, North Haven, and Islesboro', from the collection district of Penobscot to that of Belfast, in the State of Maine.

Inconsistent acts repealed.

Towns of Vinal

North Haven, and Isles

[SEC. 1.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress as- Haven, sembled, That the towns of Vinal Haven, North Haven, and boro" to constiIslesboro', in the State of Maine, now included in the collec- tute a portion of tion district of Penobscot, shall hereafter be included in and district of Belconstitute a part of the collection district of Belfast. Approved March 3, 1849.

CHAP. 126-AN ACT to provide for the settlement of the accounts of public officers and others who may have received moneys arising from military contributions, or otherwise, in Mexico.

the collection

fast.

raised by contri

and accounted

[SEC. 1.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all moneys raised in Mexico by contributions, How moneys or otherwise, and received by any officer of the United States bution in Mexico army, or navy, shall be charged against such officer on the shall be charged books of the Treasury Department, and accounted for by him for. in like manner, as if the moneys collected and received had been drawn from the treasury of the United States; and if any part of said moneys shall have been expended for objects not usually embraced among those for which appropriations are made for that branch of the service to which the officer belongs, the sums so expected shall not be passed to the credit of the officer, except, in the case of an officer of the army, on the certificate of the Secretary of War, that the amount expended was properly disbursed, and for the public service, and, in case of any officer of the navy, on a like certificate of the Secretary of the Navy; and on the adjustment of the accounts of the officer, if any balance shall appear to remain in the hands of such officer, the same shall be paid into the treasury of the United States for general purposes. And any such officer hav- Officers refusing such balance in his hands, who, after being duly required, to account for shall refuse or neglect to pay over the same, or who shall, after due notice, fail to settle his accounts, shall be proceeded against in the same manner as is provided for, by existing laws, in the

ing or neglecting

and pay over the

balances in their ceeded against,

hands to be pro

Provision for

officers who had

such contributions, &c.

case of disbursing officers who neglect or refuse to account for moneys drawn from the treasury of the United States. And all moneys received by any officer, either as contributions or penalties, or as internal assessments and compensation granted by the municipal authorities, as well as all sums received by any officer or agent acting as collector, shall be charged to, and accounted for, by such officer or agent, in the same manner as in other cases provided by this section.

SEC. 2. And be it further enacted, That where an officer compensation of has had the supervision of the collection of the military conthe collection of tributions at any of the ports in Mexico, and has, at the same time, exercised civil functions under the temporary government there established, or where and officer or other person shall have performed the duties of collectors at such ports, such officer or person shall be allowed a compensation which shall be assimilated in amount, as nearly as may be, including the regular pay and emoluments of such officer, to that allowed by exist ing laws to officers of the customs in the United States where the services are similar in amount and importance: such allowance, in all cases, to be determined by the President of the United States. And all officers of the army and other persons in public employment, who have received payment for their services in collecting, keeping, or accounting for said moneys, and for other necessary services, are authorized to retain so much of the amounts so received as, in the opinion of the President of the United States, may be a fair compensation for said services.

Questions in

ing of duties, or

SEC. 3. And be it further enacted, That where questions regard to refund- arise in respect to the refunding of duties collected in Mexico, remission of pen- or the remission of penalties imposed, on the ground that the referred and de- collection was improper or the penalties wrongfully enforced, the

alties how to be

eided.

Accounts ren

ditures-how to be paid.

same shall be referred for the decision of the Secretary of the Treasury, who is hereby authorized and required to pay, under the direction of the President of the United States, out of the money in the treasury raised from contributions, such sums as may be determined by him to have been improperly levied or imposed as contributions, assessments, or penalties.

SEC. 4. And be it further enacted, That where accounts are dered for expen, rendered for expenditures, under the approval and sanction of the proper officers, and which may appear to have been proper and necessary, but cannot be settled for the want of appropriations applicable to the object to which they relate, the same may be paid out of the contribution fund, on the approval of the head of the department having charge of that branch of business to which the expenditure appertains.

SEC. 5. And be it further enacted, That where expendi tures have been made, in the course of the war with Mexico, by the commanding generals, or under their directions, for secret services, the accounts therefor shall be adjusted and settled in the same manner as is provided for the settlement of accounts for expenses of intercourse between the United States and foreign nations, under the act entitled "An act providing the

means of intercourse between the United States and foreign nations," passed March nineteenth, seventeen hundred and nine, ty-eight.

SEC. 6. And be it further enacted, That where pursers of the navy, acting under the instructions of their commanding naval officers, have made disbursements for hostile operations against the enemy on land, and which operations have been approved by the Government, such pursers shall, under the direction of the President of the United States, be credited for the amounts thus necessarily disbursed; and such parts thereof as shall have been received by officers of the army shall be charged to and accounted for by them respectively. Approved March 3, 1849.

CHAP. 127.-AN ACT declaring Fort Covington, in the State of New York, to be a port of delivery, and for other purposes.

* Disbursements

by pursers of the navy.

N. Y., made a port of delivery.

[SEC. 1.] Be it enacted by the Senate and House of Repre- Fort Covington, sentatives of the United States of America in Congress assembled, That the town of Fort Covington, in the State of New York, shall be a port of delivery, and shall be subject tothe same regulations as other ports of delivery in the United States.

peake city, Md.,

SEC. 2. And be it further enacted, That the Secretary of Deputy collec the Treasury be authorized to appoint a deputy collector to re- tor for Ches side at Chesapeake city, in the State of Maryland, to grant en- to be appointed. rolments and licenses to vessels: Provided, That the compensation of the said deputy collector shall be the usual fees of office and nothing more.

Approved March 3, 1849.

CHAP. 128.—AN ACT to incorporate the Oak Hill Cemetery, in the District

of Columbia.

D.

rated.

[SEC. 1.] Be it enacted by the Senate and House of Repre- Oak Hill Cemsentatives of the United States of America in Congress as etery Company, sembled, That Lorenzo Thomas, John Marbury, senior, Edward PC, incorpo M. Linthicum, and George Poe, jr., together with such other persons as may become proprietors of lots in the hereinafter mentioned cemetery, of a size not less each than three hundred square feet, and their successors and assigns, be, and they are made hereby, a body politic and corporate in law, under the name, style, and title of "The Oak Hill Cemetery Company," and by that name shall be able, and capable in law, to have and use a common seal, to sue and be sued, to plead and be impleaded, and to do all such other things as are incident to a corporation.

SEC. 2. And be it further enacted, That the said Lorenzo Thomas, John Marbury, senior, Edward M. Linthicum, and George Poe, jr., shall be managers of the said corporation, and shall continue so to be until the first Monday in June, in the

Managers

when and how to be chosen.

year eighteen hundred and fifty-two, on which day, and on the same day in every succeeding year thereafter, there shall be a general meeting of the proprietors of lots in the said cemetery, who are members of the said corporation, of whom twenty, appearing in person or by proxy, shall form a quorum to - transact all business; and at such meeting on that day, in each and every year, the said proprietors of lots, each being entitled to one vote, and no more, shall elect four persons from among their own number to be managers of the said corporation for one year from the day of their election, and until other managers shall be duly elected in their place; and if there shall, from any cause whatsoever, be a failure on the part of the proprietors of lots to make such election on any of the days aforesaid, the managers holding over shall appoint some other time for proprietors of lots to meet and make such election, and shall give at least six days' previous notice of the time and place so appointed, by an advertisement in some convenient newspa per, and the managers then elected shall serve until the recurrence of the regular election, and until others have been elected in their place; and in the event of any vacancy in the board of managers by death, resignation, removal from the county, or otherwise, the continuing members of the said board shall have power to choose from among the proprietors of lots in the said cemetery a manager to fill such vacancy, and the person so chosen shall have power to act in the premises, in connexion with the continuing managers, in every respect as if he had been originally appointed to said office by this act, or elected to the same by the proprietors of lots at a general meeting; and a majority of the said board of managers shall form a quorum to do all business.

Baid corpoгаtion may acquire

certain

SEC. 3. And be it further enacted, That the said corporaand hold in fee tion may acquire, take, and hold, in fee simple, by gift.or simple lands.. grant, all that portion of a lot of ground in Washington county, in the District of Columbia, commonly called the Rock of Dunbarton, which is bounded on the south by the northern boundary line of Georgetown, on the west by lands of Captain William M. Boyce, on the north by Rock Creek, and on the east by land of the heirs of Lewis Grant Davidson, deceased, containing about fifteen acres, and any other lands adjacent thereto, not exceeding in the whole fifty acres; and may take and hold any personal estate, not exceeding ten thousand dollars in value, which said land and personal estate shall be devoted and applied to purposes connected with, and appropriate to, the ob jects of a cemetery or burial place, the establishing, maintaining, and improving of which is hereby declared to be the only object for which said corporation is created.

President and

how to be chosen.

SEC. 4. And be it further enacted, That the said board of other officers managers shall choose one of their own body to be president Powers and du thereof, who shall be also president of the said corporation. ties of board of They shall have power to appoint all officers and agents necessary for the due and regular transaction of the business of said institution, to assign to them, severally, their duties, to fix their

managers.

compensation, and to require, if deemed expedient, of any of their said officers, a bond with approved security for the faithful performance of their duties. They shall have power to lay out and ornament the cemetery grounds; to erect all necessary enclosures and buildings; to lay out, sell, and dispose of burial lots; to make such by-laws, rules, and regulations as they may deem proper for conducting the affairs of said company, for the government of lot-holders and visiters to the cemetery; and for the sale and conveyance of lots in the said cemetery by individual proprietors; and in general they shall have the management, superintendence, and care of the property, expenditures, business, and prudential concerns of the said corporation, and they shall make a report of their doings to the said corporation at each annual meeting of the said proprietors of lots.

poration provided

SEC. 5. And be it further enacted, That special meetings of Special meetthe members of the said corporation for the transaction of busi-ins of said cor ness may be called by the board of managers, or by any five for. of such members, by advertisement to be inserted in some convenient newspaper, two weeks before the day appointed for such meeting, in which shall be set forth the time and place, and object of such meeting.

How lots in said

SEC. 6. And be it further enacted, That every lot conveyed in said cemetery shall be held by the proprietor thereof, cemetery shall be for the purpose of sepulture only, and for no other purpose, and shall be deemed real estate, and shall not be subject to the payment of any assessment or tax whatsoever, nor subject to execution or attachment for any debt.; and the proceeds of the sale of burial lots in the said cemetery shall, after deducting the annual expenses of cemetery establishment, be applied solely to the improvement, extension, ornament, and preservation of the said cemetery, and shall not be made a source of profit to the proprietors of lots or members of said corporation.

es committed a

tery and its ap

SEC. 7. And be it further enacted, That any person who Penalties for inshall unlawfully destroy, mutilate, deface, injure, or remove juries or trespassany tomb, monument, grave-stone, or other structure, placed gainst said ceme in the said cemetery, or any fence, railing, or other work, for purtenances. the protection or ornament of any tomb, monument, gravestone, or other structure aforesaid, or of any cemetery lot within the limits of the ground belonging to the said corporation, or of the grounds set apart for the cemetery; or shall unlawfully destroy, break, or remove, cut, or injure, any tree, shrub, or plant, within the limits of said cemetery; or shall shoot or discharge any gun, or other fire-arm, within the said limits, or at any object within the same, shall be deemed guilty of a misdemeanor, and shall, upon conviction thereof before any justice of the peace, or other court of competent jurisdiction within Washington county aforesaid, be punished by a fine of not less than five dollars, or more than fifty, according to the nature and aggravation of the offence; and such offender shall, also, be liable, in an action of trespass, to be brought against him in any court of competent jurisdiction in the name of the said corporation, to pay all' such damages as shall have been occa