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CRUELTY.

Punishment of, in the navy, 436, § 48.
CURRENCY.

Legal tender notes, 167, % 1-3.
Fractional notes, 168, 24.
Penalty for circulating fractional notes as currency, 161, 840; 168, 8 5.
For issuing similitudes of United States notes, 168, 8 6.

For printing advertisements on notes, &c., 168, 87.
CUSTOM-HOUSE ENTRIES.

Stamp duties on, 379, X 368.
CUSTOM-HOUSE OFFICERS.

Bonds of, how approved, 226, & 7.
Compensation of, on the northern frontier, 225, 2 5.
Collection of fees, 226, & 6.
Compensation of, limited, 225, % 1; 228, 21.
Salaries of certain officers, 228, 2 18-19.
Fees of, on the northern frontier, 226, ở 10.
Salaries of, not to be paid, until affidavit filed, 227, 2 12.
Form of oath, 227, & 12.
False swearing to be deemed perjury, 227, 2 12.
When incidental expenses may be paid out of aporopriation, 227, 2 13.
Disposition of fees paid into the treasury, 227, & 13.
Penalty for neglect to pay over moneys received, 227, & 14.
How stationery to be furnished, 228, 220.
Compensation of aids to the revenue, 225, 2 17.
Payment of damages recovered against, 174, § 2.
District attorneys to detend suits against, 174, $ 3.
Their compensation, 225, % 2, 4.
To be appointed at ports of delivery, in case of obstruction at ports of entry, 263, 2 139.
When to collect duties on shipboard, 263, & 140.
Army and navy to be employed for their protection, 263, & 141.
Penalty for admitting fraudulent entries, 264, 2 149.
For accepting fees or gratuities, 264, § 149.
For offering gratuities to, 264, 151.
Punishment of forcibly resisting, &c., 161, 844.
To be witnesses in suits for forfeitures, 256, X 160.
Rescuing property seized, 162, 8 44.
Using deadly weapons, 162, § 44.
Attempting to bribe, 162, 8 45.
Failure of, to report, punished, 162, 8 46.

Certain officers may be suspended, and the duties assigned to other officers, 227, 2 11.
CUTLERY.

Duties on imported, 232, 2 39 ; 239, 258.
CUYAHOGA.

Compensation of collector, 225, 2 5.

Additional inspectors of customs, 226, § 9.
DAKOTA.

Boundaries, 169, % 1.
Territorial government, 169, 1.
Indian rights not to be impaired, 169, 1.
May be divided, or attached to other states or territories, 169, ở 1.
Governor, 169, % 2.
Term of office, 169, 8 2.
Residence, 169, & 2.
His powers and duties, 169, % 2.
Secretary, 169, 23.
His powers and duties, 169, & 3.
When to act as governor, 169, % 3.
Constitution of the legislative assembly, 169, % 4.
Council, 169, % 4.
House of representatives, 170, % 4.
Apportionment, 170, % 4.
Elections, 170, X 4.
Duration of sessions, 170, % 4.
Qualifications of voters, 170, % 5.
Legislative powers, 170, 8 6.
Appointment of township, district and county officers, 170, 27.
Exclusion from office, 170, 8 8.
Veto power, 170, 9.
Supreme court, 171, 2 10.
District courts, 171, % 10.
Probate courts, 171, 2 10.
Justices of the peace, 171, 2 10.
Jurisdiction and powers of the courts, 171.

DAKOTA- Continued.

Clerks of courts, 171, 2 10.
Errors and appeals, 171, ? 10.
District attorney, 171, 8 11.
Marshal, 171, 11.
Judicial districts, 171, & 12.
Laws of the United States extended over, 172, % 13.
School lands, 172, & 14.
Surveyor-general, 172, 2 15.
Yancton land district, 172, X 16.
Register and receiver, 172, X 17.
Appointment of territorial officers, 172, % 18.
Oath of office, 172, 2 18.
Salaries, 172, X 18.
Compensation of members of assembly, 172, & 18.
Contingent expenses, 172, & 18.
Seat of government, 173, & 19.
Delegate to congress, 173, & 20.
Dakota river, 173, % 21.

Dakota and Montana to be a surveying district, 391, & 17.
DALLES CITY.

Branch mint established at, 417–18, X 17-23.
DAMAGES.

Payment of damages recovered against revenue officers, 174, $ 2.
DARIEN.

Port of entry at, abolished, 213, & 3.

Deputy-collector for, 213, § 4.
DEALERS.

Special tax of wholesale dealers in liquors, 352, & 262.
Of retail dealers in liquors, 352, % 261.
Of retail dealers, 346, 212.
Of wholesale dealers, 346, % 211.
Of dealers in leaf tobacco, 352, % 263.
Of dealers in tobacco, 353, % 264.

What retail dealers may sell without paying special tax, 351, 8 256.
DEAL'S ISLAND.

Office of deputy-collector at, discontinued, 408, 3.
DECEDENTS' ESTATES.

Stamp duties on probates of wills, and letters of administration, 380, 8 374.
Duties on legacies and distributive shares, 366, % 306.
Rates of duty, 366, X 306.
Exemptions, 366, % 306.
To be a lien, 366, & 307.
To be paid by executors, &c., 366, 307.
Account to be rendered, 366, 2, 307.
Penalty for default, 367, 8 307.
Proceedings where there is no administration, 367, 8 307.
Papers to be exhibited, 367, X 307.
Penalty for refusal, 367, 8 307.
Duty on successions to real estate, 367, % 308.
Definitions, 367, 308.
What to be deemed a succession, 367–8, 309–14; 369, % 320-1.
Rates of duty, 368, 315.
Only one succession duty to be payable, 368, 316.
When payable in case of alienation, 368, 4 317.
Duty on devise for charitable purposes, 369, 318.
When succession duties to be payable, 369, % 319.
How value to be estimated, 369, 322–3.
To be charged only on amount received, 369, & 324.
When amount may be compounded, 370, 325.
May be commuted in certain cases, 370, 326.
Priority of charge, 370, 2 327.
Separate assessments may be made, 370, 8 328.
Returns to assessors, 370, % 329.
Penalty for neglect, 370, 330.

Appeals regulated, 370, 331.
DEEDS.

Stamp duties on deeds and conveyances, 379, 8 366, 371.
Notaries in the District of Columbia may take acknowledgments of, 186, 97; 193, & 153.
Register of deeds to be appointed, 193, & 154.
His duties, 193, & 154.
Office of register, 193, & 155.
To be termed “recorder of deeds," 194, 2 159.
Defective acknowledgments validated, 193, 156.

DEEDS - Continued.

Acknowledgments, how taken, 194, % 157–8.

Certain records to be valid, 195, & 161.
DEFAULTING PUBLIC OFFICERS.

Attachments to issue against debtors to the post office department, 26, 27.
What parties to be liable to such process, 26, 27.
When alias attachments to issue, 26, 27.
How attachments to be sued out, 26, % 8.
Claimants may traverse ownership, 27, § 9.
Issue to be awarded, 27, % 9.
Investment of proceeds, 27, & 10.
How notice of attachment to be given, 27, 2 11.
Responsibilities of garnishees, 27, 8 12.
How attachments may be dissolved, 27, 8 13.
Fees and costs, 27, % 14.

Other remedies not to be impaired, 27, % 15.
DELAWARE.

In the third judicial circuit, 111, & 1.
DENTISTS.

Special tax on, 350, % 248.

Who to be deemed dentists, 350, % 248.
DENVER

Branch mint established at, 415-16, 23-9.
DEPARTMENTS.

Oath of allegiance to be administered to clerks, &c., 173, % 3.
Form of oath, 173, 3.
Penalty for refusal, 173, & 3.
Before whom taken, 173, & 4.
Violation to be deemed perjury, 173, % 4.
How temporary vacancies to be filled, 173–4, & 5-7.
Estimates, how made, 173, & 1.
Ruling and binding, 173, & 2.

Number of pamphlet laws to be delivered to the, 28, & 6.
DEPOSITIONS.

How taken, to be used in foreign courts, 204, § 2.
Penalty for refusing to testify, 204, % 3.
Fees of witnesses, 204, % 4.
How commissions to foreign countries to be returned, when the United States is a party, 204, & 5.
When to be read before courts martial, 47, % 96.
Commissioner of patents to establish rules for taking, 478, % 10.
In criminal cases, in District of Columbia, 130, 8 35.
Commissioners, 130, % 36.
Notice to district attorney, 130, % 37.
Cross-interrogatories, 130, 38.
Service of notice, &c., 130, % 39.
Issuing of commissions, 131, & 40.
Duties of commissioner, 131, & 41.
Exhibits to be annexed, 131, 8 42.
Commissioner's certificate, 131, & 43.
Unimportant deviations not to vitiate, 131, § 44.
Court may make further rules, 131, 2 45.

Execution of commissions from other states and from foreign nations, 131, 45-9
DEPUTY-COMMISSIONER OF INTERNAL REVENUE.

Appointment of, 289, 2.
His duties, 290, % 5.

Salary, 289, 2.
DESERTION.

When commissioned officers to be deemed guilty of, 46, 82; 454, & 194.
Commanding general to approve sentence for, 47, 8 95.
Penalty for enticing soldiers to desert, 52, % 143.
For receiving deserters on board of ship, 52, % 143.
Or transporting them on railroads, &c., 52, & 143.
Punishment of, in the navy, 435, 45; 436, & 48.
Penalty for enticing seamen to desert, 455, § 198.

Comunissioners to have jurisdiction of cases of, 130, & 1.
DES MOINES.

Terms of the district and circuit courts at, 384, 8 6.
DETECTIVES.

Appointment of, for internal revenue, 291, 2 12.
DETROIT.

Circuit and district courts at, 409-10, 24-7.

DETROIT - Continued.

Land district of, enlarged, 409, 4 1.
Boundaries corrected, 409, 2.

Compensation of inspector, 225, 5.
DISBURSEMENTS.

By whom made, on requisition of attorney-general, 55, % 1.
When collectors to act as disbursing agents, 527, % 2.
Compensation therefor, 527, % 2.
Superintendents to disburse where there is no collector, 527, 8 2.
Disbursing officers to deposit public moneys, 527, X 3.
Secretary may designate disbursing officers, 528, 2 6.
When outstanding funds to be paid into the treasury, 547, & 22 ; 548, 25.
Register's certificate to be a sufficient voucher, 518, 23.
Payment of such accounts, 548, % 24.
Accounts of disbursing officers, when to be covered and credited, 548, 2 26.

Annual reports to the secretary, 548, 27.
DISCHARGE.

Of enlisted men, for physical disability, 41, % 44-5.
Certificate, 41, 844.

Coal-heavers and firemen in the navy may receive honorable discharge, 442, § 82.
DISMISSAL.

Officers dismissed may demand a court martial, 48, & 107.
DISOBEDIENCE.

Punishment of, in the navy, 435, $ 45; 436, § 48.
DISQUALIFICATIONS.

Incurred by aiding rebellion, 153, % 6.
DISTILLERS. See Liquors.

Distillers and rectifiers to give notice to the assessor, 317, % 101.
What such notice to contain, 317, % 101.
Notice of change of location, 317, % 101.
Penalty for neglect, 317, 8 101.
Bonds to be given annually, 317, 3 102.
When assessor may refuse to approve, 317, ? 102.
When new bond may be required, 318, % 102.
Penalty for failure, 318, 102.
When bond to be approved, 318, % 103.
When owner of a leasehold estate may be permitted to give bond, 318, § 103.
Plans and descriptions to be filed, in triplicate, 318, % 104.
How verified, 318, 8 104.
Supplemental plans, 318, 2 104.
Distilleries to be surveyed, 318, & 105.
Assessor to report thereon, 319, 2 105.
Special tax not to be assessed until bond given, 319, 2, 106.
Distillery not to be within 600 feet of rectifying establishment, 319, § 106
Owners of distilleries to furnish meters, &c., 316, 98.
Penalty for making mash, &c., out of an authorized distillery, 316, & 99.
Or using spirits, so produced, 316, & 99.
Stills to be registered, 316, % 100.
Forfeiture of unregistered stills, 317, 2 100.
Stills, &c., not to be erected in certain places, 319, % 107.
Penalty for so doing, 319, & 107.
Distillers to pay a per diem tax, on capacity, 319, % 108.
To provide bonded warehouses, 320, & 110.
Tax to be paid before removal, 320, 2 110.
Receiving cisterns to be erected, 320, % 111.
How constructed, 320, 111.
When spirits may be drawn off, 320, & 111.
How apparatus for distillery to be constructed, 320, % 112.
Bond not to be approved until compliance, 321, § 112.
Signs and fences regulated, 321, 2 113.
Distilleries to be accessible to officers, 321, 2 113.
Penalties for violation, 321, & 113.
How books of distillers to be kept, 321, & 114.
What entries to be made therein, 321, & 114.
Duplicate reports to be furnished, 321, $ 115.
Form of oath thereto, 322, & 115.
Where book to be kept, 322, & 116.
Penalty for making false entries, &c., 322, % 116.
Assessor to determine monthly as to sufficiency of returns, 322, § 117.
Duties of storekeepers, 322, % 118.
When distilling to be deemed to have commenced, 323, & 119.
Suspension of work, 323, % 119.
Resumption of business, 323, % 119.
Penalty for violation, 323, & 119.

DISTILLERS-Continued.

Liquors to be gauged, marked and proved, 323, & 120.
Serial numbers, 323, % 120,
Form of stamp, 323, X 120.
Entry for deposit, 323, & 121.
Form of entry, 324, & 121.
Oath, 324, 8 121.
Bond for duties, 324, 8, 121.
Withdrawal from warehouse, 324, & 122.
Form of entry for withdrawal, 324, 122.
Casks to be stamped before removal, 324, 8 123.
Form of tax-paid stamp, 324, & 123.
Duties of gauger, 324, & 123.
Stamp for rectificd spirits, 325, 2 124,
Wholesale liquor dealer's stamp, 325, % 125.
How stamps to be affixed, 325, % 126.
How stamps to be prepared and issued, 325, 8 127.
To have coupons attached, 325, 2 128.
How used, 325, % 128.
Collectors to be charged with tax-paid receipts, 326, X 129.
Commissions thereon, 326, % 129.
Other stamps, 326, % 129.
May be intrusted to the gauger, 326, X 129.
How accounted for, 326, 129.
Penalty for fraudulent issuing or cancellation of stamps, 326, X 130.
Reduction of capacity of distillery, 326, ?, 131.
Penalty for tampering with fastenings, &c., 326, & 131.
Cleansing of tub and worm, 326, 132.
Officers may enter distilleries at any time, 327, & 133.
Penalty for obstructing them, 327, % 133.
May break open, if not admitted, 327, 8 133.
Distillers to furnish means of inspection, 327, 2 134.
Power to break ground, and search for pipes, &c., 327, & 135.
When work to be suspended, 327, X 136.
Liquors found elsewhere than in a place authorized by law, to be forfeited, 327, 8 137.
Burden of proof, 327, 2 137.
Penalty for illegal removal, &c., of spirits, 328, % 137.
Spirits not to be removed in the night time, 328, & 138.
Penalty for adulteration, 328, & 1.39.
Penalty for evading payment of tax, and for certain frauds, 328, & 140.
Penalty for using false weights, &c., 328, & 141.
For opening locks, &c., 328, % 141.
Officers may detain spirits, on suspicion that tax has not been paid, 328, 2 142.
When distilleries may be released, on bond, after seizure, 329, % 143.
After judgment of condemnation, stills, &c., to be destroyed, 329, 8 143.
Cancelling of stamps and brands, 329, 8 144.
Penalty for neglect, 329, & 144.
Penalty for carrying on business, without having paid special tax or given bond, 329, $ 145.
Forfeiture of real and personal property, 329, % 145.
Penalty for other violations of the act, 332, ở 153.
Special tax, 351, % 258.
Who to be deemed distillers, 351, 8 258.
Coal-oil distillers, 348, % 224.

To be deemed manufacturers, 356, 277.
DISTRESS.

Excise duties to be collected by, 301, 8 42.
Proceedings thereon, 301, % 42.
Notice, 301, 842.
Sales regulated, 302, X 42.
Exemptions, 302, % 42.
Appraisement, 302, 8 42.

Proceedings where property is not divisible, 302, 8 43.
DISTRICT ATTORNEYS.

Attorney-general to have superintendence of, 55, 2.
When counsel may be retained to assist, 55, $ 3.
Duties of, in reference to banking companics, 71, 59.
Duties of, in California, in reference to land claims, 107, % 25.
Compensation of, for collections under the revenue laws, 174, 1; 268, % 168.
For defending suits against collectors, &c., 174, § 2.
To defend suits against officers, 174, % 3.
To make annual reports thereof, 174, $ 3.
To prosecute for certain frauds on the government, 212, 5.
Duties of, in reference to cases of prize, 519, & 4.
Compensation in prize causes, 524, % 20.
Limitation, 524, % 21.
Annual accounts in prize causes, 524, 21.
How vacancies may be temporarily filled, 117, % 22.

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