Chapter XIV: Section 1: Full faith and credit shall be given in each State to the (10)

FEB. 13.—Indiana ratified the Constitutional Amendment.

FEB. 17.—Louisiana ratified the Constitutional Amendment. General Sherman’s victorious columns entered Columbia, S. C., and burned the city.

FEB. 18.—Charleston, S. C., evacuated and taken possession of by General Gilmore. Great amount of valuable property destroyed, six thousand bales of cotton. Ammunition stored in the railroad depot exploded, and many lives were lost. General Gilmore hoisted the old flag over Fort Sumter.

FEB. 19.—Fort Anderson, N. C. taken.

FEB. 21.—Wisconsin ratified the Constitutional Amendment. Fort Armstrong, N. C., taken.

FEB. 22.—Wilmington captured.

MARCH, 1865.

MARCH 2.—General Sheridan fought and captured the rebel General Early, with 1,800 men, between Staunton and Charlottesville.

MARCH 10.—General Bragg attacked General Cox near Kingston, N. C., but was defeated. General Sherman occupied Fayetteville, N. C.

MARCH 12.—Mobile attacked.

MARCH 13.—General Schofield occupied Kingston.

MARCH 16.—Rebel General Hardee defeated at Averysboro’, North Carolina.

MARCH 17.—Rebel Congress adjourned, _sine die_.

MARCH 19.—Rebel General Johnson defeated at Bentonville, North Carolina.

MARCH 25.—Rebels attack General Grant and got soundly whipped.

APRIL, 1865.

APRIL 3.—Richmond taken.

APRIL 9.—General Lee surrendered. Mobile captured.

APRIL 12.—Salisbury, N. C., captured. Mobile captured by General Canby, 1,000 prisoners, 150 cannon, 3,000 bales of cotton. Columbus, Ga., captured.

APRIL 13.—Raleigh, N. C., captured. Governor Vance taken prisoner.

APRIL 14.—President Lincoln assassinated. Secretary Seward stabbed. Arkansas ratified the Constitutional Amendment.

APRIL 15.—President Lincoln died about 7 o’clock, A. M.

APRIL 16.—Andrew Johnson took the oath and was declared President of the United States.

APRIL 26.—General Johnson surrendered. The war is over.

APRIL 27.—Booth, the murderer of President Lincoln shot and captured. Dead.

MAY, 1865.

MAY 8.—Subscriptions to 7-30 loan $6,183,000.

MAY 9.—Subscriptions to 7-30 loan $15,165,300.

MAY 10.—Jefferson Davis captured at Irwinville, 75 miles south-west of Macon, Ga., by the 4th Michigan cavalry, under Colonel Pritchard, of General Wilson’s command. Also, his wife, mother, Postmaster-general Regan, Colonel Harrison, Private Secretary, Colonel Johnson and other military characters. Subscription to 7-30 loan $17,410,100.

MAY 11.—Subscription to 7-30 loan $15,411,800.

MAY 12.—Subscription to 7-30 loan $13,762,100.

MAY 13.—Subscriptions to 7-30 loan $30,451,950. Total for one week $98,000,000.

MAY 19.—Rebel Governor Watts, of Alabama, arrested.

MAY 21.—Rebel Governor Letcher, of Virginia, arrested.

MAY 24.—Grand review of General Sherman’s army at Washington. Jefferson Davis indicted for treason.

MAY 26.—Kirby Smith surrendered. The last armed rebel organization has succumbed.

MAY 31.—Rebel General Hood and staff surrendered.

Pay of Officers of the U. S., Civil and Military.

EXECUTIVE DEPARTMENT.

President $25,000 per annum
Private Secretary 2,500 ” ”
Private Secretary to sign Patents 1,500 ” ”
Vice-President 8,000 ” ”

HEADS OF DEPARTMENTS.

Secretary of State $8,000 per annum
Secretary of the Treasury 8,000 ” ”
Secretary of War 8,000 ” ”
Secretary of the Navy 8,000 ” ”
Secretary of the Interior 8,000 ” ”
Postmaster-General 8,000 ” ”
Attorney-General 8,000 ” ”

LEGISLATIVE DEPARTMENT.

Speaker of House of Representatives,
(mileage, 20 cents per mile.) $8,000 per annum
U. S. Senators, Members of Congress, 5,000 ” ”
and Delegates from Territories

JUDICIARY, (SUPREME COURT OF U. S.)

Chief Justice $6,500 per annum
Associate Justices, [8 in number] 6,000 ” ”
(Court meets first Monday in December)

MINISTERS AND DIPLOMATIC AGENTS OF THE UNITED STATES
IN FOREIGN COUNTRIES—ENVOYS EXTRAORDINARY AND
MINISTERS PLENIPOTENTIARY.

Minister to Great Britain $17,500 per annum
Minister to Russia 12,000 ” ”
Minister to France 17,500 ” ”
Minister to Spain 12,000 ” ”
Minister to Prussia 12,000 ” ”
Minister to Austria 12,000 ” ”
Minister to Italy 12,000 ” ”
Minister to China 12,000 ” ”
Minister to Mexico 12,000 ” ”
Minister to Brazil 12,000 ” ”
Minister to Chili 10,000 ” ”
Minister to Peru 10,000 ” ”
Minister to Nicaragua 7,000 ” ”

MINISTERS RESIDENT.

Minister in Portugal $7,500 per annum
Minister in Belgium 7,500 ” ”
Minister in Netherlands 7,500 ” ”
Minister in Denmark 7,500 ” ”
Minister in Sweden and Norway 7,500 ” ”
Minister in Switzerland 7,500 ” ”
Minister in Pontif States 7,500 ” ”
Minister in Turkey 7,500 ” ”
Minister in Japan 7,500 ” ”
Minister in Costa Rica 7,500 ” ”
Minister in Guatemala 7,500 ” ”
Minister in Honduras 7,500 ” ”
Minister in Salvador 7,500 ” ”
Minister in New Granada 7,500 ” ”
Minister in Venezuela 7,500 ” ”
Minister in Ecuador 7,500 ” ”
Minister in Argentine Confederation 7,500 ” ”
Minister in Hawaiian Islands 7,500 ” ”

WAR DEPARTMENT.

Secretary of War $8,000 per annum
Assistant Secretary of War 3,000 ” ”
Second Assistant Secretary of War 3,000 ” ”
Commander-in-Chief 5,340 ” ”
Adjutant-General 3,594 ” ”
Assistant Adjutant-General 2,532 ” ”
Second Assistant Adjutant-General 1,956 ” ”
Third Assistant Adjutant-General 1,956 ” ”
Fourth Assistant Adjutant-General 1,956 ” ”
Chief Clerk Adjutant-General’s Bureau 1,800 ” ”
Inspector General 2,532 ” ”
Judge Advocate General 2,532 ” ”
Deputy Judge Advocate 1,956 ” ”
Quartermaster General 3,594 ” ”
Deputy Quartermaster General 2,244 ” ”
Assistant Quartermaster 2,532 ” ”
Chief Clerk Quartermaster’s Bureau 1,800 ” ”
Chief Engineer 3,594 ” ”
Assistant Engineer 1,596 ” ”
Chief Clerk of Engineer Bureau 1,800 ” ”
Provost Marshal General ——
Surgeon General 3,594 ” ”
Assistant Surgeon General 2,532 ” ”
Chief Clerk Surgeon General’s Bureau 1,800 ” ”
Chief of Ordnance 3,594 ” ”
Assistant Chief of Ordnance 1,554 ” ”
Chief Clerk of Ordnance Bureau 1,800 ” ”
Paymaster General 2,740 ” ”
Deputy Paymaster General 2,144 ” ”
Additional Paymaster 1,950 ” ”
Chief Clerk Paymaster General’s Bureau 1,800 ” ”
Commissary General of Subsistence 2,532 ” ”
Assistant Commissary General 1,956 ” ”
Second Assistant Commissary General 1,956 ” ”
Chief Clerk Commissary General’s Bureau 1,800 ” ”

GENERAL OFFICERS.

Lieutenant-General $720 00 per month
Aids-de-camp and military secretary to
Lieutenant-General, each 170 00 ” ”
Major-General 445 00 ” ”
Senior Aid-de-camp to General-in-Chief 163 00 ” ”
Aid-de-camp, in addition to pay, etc., of
Lieutenant or Captain 24 00 ” ”
Brigadier-General 299 50 ” ”
Aid-de-camp, in addition to pay, etc., as
Lieutenant 11 00 ” ”

ADJUTANT-GENERAL’S DEPARTMENT.

Adjutant-General—Brigadier-General $407 50 per month
Assistant Adjutant-General—Colonel 211 00 ” ”
Assistant Adjutant-General—Lt. Colonel 187 00 ” ”
Assistant Adjutant-General—Major 163 00 ” ”
Judge Advocate General—Colonel 211 00 ” ”
Judge Advocate—Major 163 00 ” ”
Division Major 163 00 ” ”

INSPECTOR GENERAL’S DEPARTMENT.

Inspector General—Colonel $211 00 per month
Assistant Inspector General—Major 163 00 ” ”

SIGNAL DEPARTMENT.

Signal Officer—Colonel $211 00 per month

PAY DEPARTMENT.

Paymaster General $288 33 per month
Deputy Paymaster General 187 00 ” ”
Paymaster 163 00 ” ”

OFFICERS OF THE CORPS OF ENGINEERS, TOPOGRAPHICAL ENGINEERS, AND ORDNANCE DEPARTMENT.

Chief of Ordinance—Brigadier-General $407 50 per month
Colonel 211 00 ” ”
Lieutenant Colonel 187 00 ” ”
Major 163 00 ” ”
Captain 129 50 ” ”
First Lieutenant 112 83 ” ”
Second Lieutenant 112 83 ” ”
Brevet Second Lieutenant 112 83 ” ”

OFFICERS OF MOUNTED DRAGOONS, CAVALRY, RIFLEMEN, AND LIGHT ARTILLERY.

Colonel $211 00 per month
Lieutenant Colonel 187 00 ” ”
Major 163 00 ” ”
Captain 129 50 ” ”
First Lieutenant 112 83 ” ”
Second Lieutenant 112 83 ” ”
Brevet Second Lieutenant 112 83 ” ”

QUARTERMASTER’S DEPARTMENT.

Quartermaster General—Brigadier General $407 50 per month
Assistant Quartermaster General—Colonel 211 00 ” ”
Deputy Quartermaster General—Lt. Colonel 187 00 ” ”
Quartermaster—Major 163 00 ” ”
Assistant Quartermaster—Captain 129 50 ” ”

SUBSISTENCE DEPARTMENT.

Commissary General of Subsistence—
Brigadier General $299 50 per month
Assistant Commissary General—Lt. Colonel 187 00 ” ”
Commissary of Subsistence—Major 163 00 ” ”
Commissary of Subsistence—Captain 129 50 ” ”
Assistant Commissary of Subsistence,
in addition to pay, etc., as Lieutenant 11 00 ” ”

MEDICAL DEPARTMENT.

Surgeon General—Brigadier General $299 50 per month
Assistant Surgeon General 211 00 ” ”
Medical Inspector General 211 00 ” ”
Medical Inspector 187 00 ” ”
Surgeons of ten years’ service 199 00 ” ”
Surgeons of less than ten years’ service 163 00 ” ”
Assistant Surgeons of ten years’ service 165 50 ” ”
Assistant Surgeons of five years’ service 129 50 ” ”
Assistant Surgeons of less than five years’
service 112 83 ” ”

Adjutant, Regimental Quartermaster, and
Regimental Commissary, in addition to
pay of Lieutenant, each 10 00 ” ”

OFFICERS OF ARTILLERY AND INFANTRY.

Colonel $194 00 per month
Lieutenant Colonel 170 00 ” ”
Major 151 00 ” ”
Captain 118 50 ” ”
First Lieutenant 108 50 ” ”
Second Lieutenant 103 50 ” ”
Brevet Second Lieutenant 103 50 ” ”
Adjutant, in addition to pay, etc., of Lieut 10 00 ” ”
Regimental Quartermaster, in addition to
pay, etc., of Lieutenant 10 00 ” ”

PAY OF NON-COMMISSIONED OFFICERS, PRIVATES, ETC.—CAVALRY.

Sergeant-Major $21 00 per month
Quartermaster Sergeant 21 00 ” ”
Chief Bugler 21 00 ” ”
First Sergeant 20 00 ” ”
Sergeant 17 00 ” ”
Saddler Sergeant 21 00 ” ”
Commissary Sergeant 21 00 ” ”
Hospital Steward 30 00 ” ”
Corporal 14 00 ” ”
Bugler, or Trumpeter 13 00 ” ”
Farrier and Blacksmith 15 00 ” ”
Private 13 00 ” ”
Veterinary Surgeon 75 00 ” ”
African under-cooks 10 00 ” ”

ORDNANCE.

Sergeant $34 00 per month
Corporal 20 00 ” ”
Wagoner 14 00 ” ”
Saddler 14 00 ” ”
Private—first class 17 00 ” ”
Private—second class 16 00 ” ”

ARTILLERY AND INFANTRY.

Sergeant-Major $21 00 per month
Quartermaster Sergeant 21 00 ” ”
Commissary Sergeant 21 00 ” ”
First Sergeant 20 00 ” ”
Sergeant 17 00 ” ”
Hospital Steward 30 00 ” ”
Corporal 14 00 ” ”
Artificer, Artillery 15 00 ” ”
Private 13 00 ” ”
Principal Musician 21 00 ” ”
Musician 12 00 ” ”
African under-cooks 10 00 ” ”

SAPPERS AND MINERS, AND PONTOONIERS.

Sergeant $34 00 per month
Corporal 20 00 ” ”
Private—first class 17 00 ” ”
Private—second class 16 00 ” ”
Musician 12 00 ” ”
African under-cooks 10 00 ” ”

BRIGADE BANDS.

Leader $45 00 per month
Four of the Band 34 00 ” ”
Eight of the Band 17 00 ” ”
Four of the Band 20 00 ” ”

MISCELLANEOUS.

Medical Cadets $30 00 ” ”
Hospital Steward—first class 22 00 ” ”
Matron 6 00 ” ”
Female nurses 40 cents per day.

PAY OF THE NAVY OF THE UNITED STATES.

REAR ADMIRALS—ACTIVE LIST.

When at sea $5,000 per annum
When on shore duty 4,000 ” ”
On leave, or waiting orders 3,000 ” ”
On Retired List 2,000 ” ”

COMMODORES—ACTIVE LIST.

When at sea $4,000 per annum
When on shore duty 2,800 ” ”
On leave, or waiting orders 2,100 ” ”
On Retired List 1,600 ” ”

COMMANDERS—ACTIVE LIST.

When at sea $2,800 per annum
When on shore duty 2,240 ” ”
On leave, or waiting orders 1,680 ” ”
On Retired List 1,400 ” ”

LIEUTENANT COMMANDERS—ACTIVE LIST.

When at sea $2,343 per annum
When on shore duty 1,875 ” ”
On leave, or waiting orders 1,500 ” ”
On Retired List 1,300 ” ”

LIEUTENANTS—ACTIVE LIST.

When at sea $1,875 per annum
When on shore duty 1,500 ” ”
On leave, or waiting orders 1,200 ” ”
On Retired List 1,000 ” ”

MASTERS—ACTIVE LIST.

When at sea $1,500 per annum
When on shore duty 1,200 ” ”
On leave, or waiting orders 960 ” ”
On Retired List 800 ” ”

ENSIGNS—ACTIVE LIST.

When at sea $1,200 per annum
When on shore duty 960 ” ”
On leave, or waiting orders 768 ” ”
On Retired List 500 ” ”

Midshipmen 500 ” ”
Fleet Surgeons 3,300 ” ”

SURGEONS.

For second five years after date of commission $2,400 per annum

RETIRED SURGEONS.

Surgeons ranking with commanders $1,100 per annum
Surgeons ranking with lieutenants 1,000 ” ”

RETIRED PASSED AND ASSISTANT SURGEONS.

Passed $850 per annum
Assistant 650 ” ”

PASSED ASSISTANT SURGEONS.

On duty at sea $1,500 per annum
On other duty 1,400 ” ”
On leave, or waiting orders 1,100 ” ”

ASSISTANT SURGEONS.

On duty at sea $1,250 per annum
On other duty 1,050 ” ”
On leave, or waiting orders 800 ” ”

PAYMASTERS.

On duty at sea—for fourth five years after
date of commission $2,900 per annum

PAYMASTERS RETIRED.

Ranking with Captains $1,300 per annum
Ranking with Commanders 1,100 ” ”
Ranking with Lieutenants 1,000 ” ”

ASSISTANT PAYMASTERS.

On duty at sea—after five years from date of
commission $1,500 per annum
On leave, or waiting orders 800 ” ”

CHAPLAINS,

To be paid as Lieutenants.

PROFESSORS OF MATHEMATICS.

On duty $1,800 per annum
On leave, or waiting orders 960 ” ”

BOATSWAINS, GUNNERS, CARPENTERS, AND SAILMAKERS.

On duty at sea—for first three years’
sea service from date of appointment. $1,000 per annum
For twelve years’ service and upwards 1,450 ” ”
On leave, or waiting orders—for twelve years’
sea service and upwards 1,000 ” ”

CHIEF ENGINEERS.

On duty—for first five years after date of
commission $1,800 per annum
After fifteen years from date of commission 2,600 ” ”
On leave, or waiting orders, after fifteen years
from date of commission 1,500 ” ”

FIRST ASSISTANT ENGINEERS.

On duty $1,500 per annum
On leave, or waiting orders 900 ” ”

SECOND ASSISTANT ENGINEERS.

On duty $1,000 per annum
On leave, or waiting orders 750 ” ”

NAVY AGENT.

Commission not to exceed $3,000 per annum
Navy Agent at San Francisco 4,000 ” ”
Temporary Navy Agents
Naval Storekeepers

Officers of the Navy on Foreign Stations $1,500 per annum
Engineer-in-Chief 3,000 ” ”
Naval Constructors 2,600 ” ”
” ” when not on duty 1,800 ” ”
Secretaries to commanders of squadrons 1,500 ” ”
Clerks to commanders of squadrons and
commanders of vessels 500 ” ”
At Navy Yards—Boston and New York 1,200 ” ”
At Navy Yard—Washington 1,200 ” ”
At Navy Yards—Portsmouth, N. H., and
Philadelphia 1,200 ” ”
At Navy Yard—Mare Island 1,500 ” ”

YEOMEN.

In ships-of-the-line $45 00 per month
In frigates 40 00 ” ”
In sloops 30 00 ” ”
In smaller vessels 24 00 ” ”

ARMORERS.

In ships-of-the-line $30 00 per month
In frigates 25 00 ” ”
In sloops 20 00 ” ”

MATES.

Master’s (Acting) $40 00 per month
Boatswains 25 00 ” ”
Gunners 25 00 ” ”
Carpenters 25 00 ” ”
Sailmakers 20 00 ” ”
Armorers 20 00 ” ”

Masters-at-Arms 25 00 ” ”
Ship’s Corporals 20 00 ” ”
Coxswains 24 00 ” ”
Quartermasters 24 00 ” ”
Quarter Gunners 20 00 ” ”

CAPTAINS.

Of forecastle $24 00 per month
Of tops 20 00 ” ”
Of afterguard 20 00 ” ”
Of hold 20 00 ” ”

Coopers 20 00 ” ”
Painters 20 00 ” ”

STEWARDS.

Ship’s $30 00 per month
Officers’ 20 00 ” ”
Surgeons’, where ship’s complement is 400
and over 40 00 ” ”
Surgeons’, where ship’s complement is 200
and under 400 33 00 ” ”
Surgeons’, where ship’s complement is under
200 25 00 ” ”
Paymaster’s, where ship’s complement is 240
and over 33 00 ” ”
Assistant Paymaster’s, where complement is
100 and over 33 00 ” ”
Assistant Paymaster’s, where complement is
under 100 30 00 ” ”

NURSES.

Where complement is less than 200, one nurse $14 00 per month
Where complement is over 200, two nurses, each 14 00 ” ”

COOKS.

Ship’s $24 00 per month
Officer’s 20 00 ” ”

MUSICIANS.

Masters of the Band $20 00 per month
First class 15 00 ” ”
Second class 12 00 ” ”

Seamen $18 00 per month
Ordinary Seamen 14 00 ” ”
Landsmen 12 00 ” ”
Boys 8-9 00 ” ”

FIREMEN.

First class $30 00 per month
Second class 25 00 ” ”
Coal Heavers 18 00 ” ”

MARINE CORPS.

Colonel Commandant $3,186 00 per annum
Paymaster, with rank of Major 2,154 00 ” ”
Adjutant and Inspector, with rank of
Major 2,154 00 ” ”
Quartermaster, with rank of Major 2,154 00 ” ”
Assistant Quartermaster, with rank of
Captain 1,752 00 ” ”
Colonel 2,529 00 ” ”
Lieutenant Colonel 2,239 50 ” ”
Major 2,010 00 ” ”

NOTE.—By a late act of Congress, the monthly pay of private soldiers has been increased three dollars, that of non-commissioned officers being proportionately advanced. And a tax of five per cent. was imposed on the salaries of commissioned officers, thus, indirectly reducing their pay.

SCHEDULE OF STAMP DUTIES.

Stamp Duties.
_Acknowledgment_ of deeds exempt.
_Affidavit_ 5 cts.
” in suits or legal proceedings exempt.
_Agreement_ or Appraisement, (for each sheet, or piece of
paper on which the same is written) 5 cts.
_Assignment_ or transfer of mortgage, lease, or policy of
insurance, the same duty as the original
instrument.
” of patent right 5 cts.
_Bank Checks_, drafts or orders, &c., at sight or on demand 2 cts.
_Bills of Exchange_, (Foreign,) drawn in, but payable out
of, the United States, each bill of three
or more, must be stamped.
For every bill of each set, where the sum
made payable does not exceed one hundred
dollars, or the equivalent thereof in
any foreign currency in which such bills
may be expressed, according to the standard
of value fixed by the United States 2 cts.
For every additional hundred dollars, or
fractional part thereof in excess of one
hundred dollars 2 cts.
(Foreign,) drawn in, but made payable out
of, the United States, (if drawn singly or
in duplicate,) pay the same duty as Inland
Bills of Exchange.
[The acceptor or acceptors of any Bill of
Exchange, or order for the payment of
any sum of money drawn, or purporting
to be drawn, in any foreign country, but
payable in the United States, must, before
paying or accepting the same, place
thereon a stamp indicating the duty.]
_Bills of Exchange_, (Inland,) draft or order, payable
otherwise than at sight or on demand, and
any promissory note, whether payable on
demand or at a time designated, (except
bank notes issued for circulation, and
checks made and intended to be, and
which shall be, forthwith presented for
payment,) for a sum not exceeding one
hundred dollars 5 cts.
For every additional $100, or fractional
part thereof 5 cts.
[The warrant of attorney to confess judgment
on a note or bond is exempt from
stamp duty, if the note or bond is properly
stamped.]
_Bills of Lading_, of vessels for ports of the United States
or British North America exempt.
” or receipt for goods, to any foreign port 10 cts.
_Bill of Sale_ of any vessel, or part thereof, when the
consideration does not exceed five hundred
dollars 50 cts.
” exceeding $500, and not exceeding $1,000 $1 00
” exceeding $1,000, for each $500, or fractional
part thereof 50 cts.
” of personal property, (other than ship or
vessel) 5 cts.
_Bond_, personal, for the payment of money. (See _Mortgage_.)
” official $1 00
” for indemnifying any person for the payment
of any sum of money, where the
money ultimately recoverable thereupon
is $1,000 or less 50 cts.
” Where the money recoverable exceeds
$1,000, for every additional $1,000, or
fractional part thereof 50 cts.
_Bonds_—County, city, and town bonds, railroad and
other corporation bonds, and scrip, are
subject to stamp duty. (See _Mortgage_.)
” of any description, other than such as are
required in legal proceedings, and such
as are not otherwise charged in this
Schedule 25 cts.
_Certificates_ of deposit in bank, sum not exceeding one
hundred dollars 2 cts.
” of deposit in bank, sum exceeding one
hundred dollars 5 cts.
” of stock in an incorporated company 25 cts.
” general 5 cts.
” of record upon the instrument recorded exempt.
” of record upon the book exempt.
” of weight or measurement of animals, coal,
wood, or other articles, except weighers’
and measurers’ returns exempt.
” of a qualification of a Justice of the Peace,
Commissioner of Deeds, or Notary Public 5 cts.
” of search of records 5 cts.
” that certain papers are on file 5 cts.
” that certain papers can not be found 5 cts.
” of redemption of land sold for taxes 5 cts.
” of birth, marriage and death 5 cts.
” of qualification of school teachers 5 cts.
” of profits of an incorporated company for
a sum not less than $10 and not exceeding
$50 10 cts.
” exceeding $50, and not exceeding $1,000 25 cts.
” exceeding $1,000, for every additional
$1,000, or fractional part thereof 25 cts.
” of damage, or otherwise, and all other certificates
or documents issued by any port
warden, marine surveyor, or other person
acting as such 25 cts.
_Certified Transcripts_ of judgments, satisfaction of
judgments, and all papers recorded or on file. 5 cts.
[N. B.—As a general rule, every certificate
which has, or may have, a legal value in
any court of law or equity, will require
a stamp duty of 5 cts.]
_Charter party_, or letter, memorandum, or other writing
between the captain, owner, or agent of
any ship, vessel, or steamer, and any other
person, relating to the charter of the
same, if the registered tonnage of said
ship, vessel, or steamer does not exceed
one hundred and fifty tons $1 00
” exceeding one hundred and fifty tons, and
not exceeding three hundred tons 3 00
” exceeding three hundred tons, and not exceeding
six hundred tons 5 00
” exceeding six hundred tons 10 00
_Check_, draft, or order for the payment of any sum of
money exceeding $10, drawn upon any
person other than a bank, banker, or
trust company, at sight or on demand 2 cts.
_Contract._ (See _Agreement_.)
” Broker’s 16 cts.
_Conveyance_, deed, instrument, or writing, whereby lands,
tenements, or other realty sold, shall be
conveyed, _the actual value_ of which does
not exceed $500 50 cts.
” exceeding $500, and not exceeding $1,000 $1 00
” for every additional $500, or fractional part
thereof in excess of $1,000 50 cts.
_Endorsement_ of any negotiable instrument exempt.
_Entry_ of any goods, wares, or merchandise at any custom
house, either for consumption or
warehousing, not exceeding one hundred
dollars in value 25 cts.
” exceeding one hundred dollars, and not exceeding
five hundred dollars in value 50 cts.
” exceeding five hundred dollars in value $1 00
” for the withdrawal of any goods or merchandise
from bonded warehouse 50 cts.
_Gaugers’_ returns, if for quantity not exceeding 500 exempt.
gallons, gross
” exceeding 500 gallons ”
_Insurance_, (Marine, Inland, and Fire,) where the consideration
paid for the insurance, in
cash, premium notes, or both, does not
exceed $10 10 cts.
” (Marine, Inland, and Fire,) exceeding $10,
and not exceeding $50 25 cts.
” (Marine, Inland, and Fire,) exceeding $50, 50 cts.
_Insurance_, (Life,) when the amount insured does not exceed
$1,000 25 cts.
” (Life,) exceeding $1,000, and not exceeding
$5,000 50 cts.
” (Life,) exceeding $5,000 $1 00
” (Life,) limited to injury to persons while
traveling exempt.
_Lease_ of lands or tenements, where rent does not exceed
$300 per annum 50 cts.
” exceeding $300, for each additional $200,
or fractional part thereof in excess of
$300 50 cts.
” perpetual, subject to a stamp duty as a
“conveyance,” the stamp duty to be
measured by resolving the annual rental
into a capital sum.
” clause of guaranty of payment of rent, incorporated
or indorsed, five cents additional.
_Manifest_ for custom house entry or clearance of the
cargo of any ship, vessel, or steamer for
a foreign port, if the registered tonnage
of such ship, vessel, or steamer does not
exceed 300 tons $1 00
” exceeding 300 tons, and not exceeding 600
tons 3 00
” exceeding 600 tons 5 00
_Measurer’s Returns_, if for quantity not exceeding one
thousand bushels exempt.
” exceeding one thousand bushels ”
_Mortgage_, trust deed, bill of sale, or personal bond for
the payment of money exceeding $100,
and not exceeding $500 50 cts.
” exceeding $500, for every additional $500,
or fractional part thereof in excess of
$500 50 cts.
_Pawners’ Checks._ 5 cts.
_Pension Papers._—Powers of attorney, and all other papers
relating to applications for bounties,
arrearages of pay, or pensions, or to receipt
thereof exempt.
_Passage Ticket_ from the United States to a foreign port,
costing not more than $35 50 cts.
” from the United States to a foreign port,
costing more than $35, and not exceeding
$50 $1 00
” for every additional $50, or fractional part
thereof in excess of $50 $1 00
_Power of Attorney_ to sell or transfer stock, or collect
dividends thereon 25 cts.
” to vote at election of incorporated company 10 cts.
” to receive or collect rents 25 cts.
” to sell, or convey, or rent, or lease real $1 00
” estate for any purpose 50 cts.
_Probate of Will_, or letters of administration, where the
value of both real and personal estate
does not exceed $2,000 $1 00
” for every additional $1,000, or fractional
part thereof in excess of $2,000 50 cts.
” bonds of executors, administrators, guardians,
and trustees, are each subject to
a stamp duty of $1 00
” certificate of appointment 5 cts.
_Protest_ upon bill, note, check, or draft 25 cts.

_Promissory Note._—(See _Bills of Exchange_, Inland.)
” deposit note to mutual insurance companies,
when policy is subject to duty exempt.
” renewal of, subject to same duty as an original
note.
_Quit Claim Deed_, to be stamped as a conveyance, except
when given as a release of a mortgage
by the mortgagee to the mortgagor,
in which case it is exempt.
_Receipt_ for the payment of any sum of money or debt
due exceeding $20, or for the delivery of
any property 2 cts.
” for satisfaction of any mortgage or judgment
or decree of any court exempt.
_Sheriff’s_ return on writ or other process exempt.
_Trust Deed_, made to secure a debt, to be stamped as a
mortgage.
” conveying estate to uses, to be stamped as
conveyance.
_Warehouse Receipt_ for any goods, wares, or merchandise
not otherwise provided for, deposited or
stored in any public or private warehouse,
not exceeding $500 in value exempt.
” exceeding $500, and not exceeding $1,000 ”
” exceeding $1,000, for every additional
$1,000, or fractional part thereof in excess
of $1.000 ”
” for any goods, &c. not otherwise provided
for, stored or deposited in any public or
private warehouse or yard ”
_Writs and Legal Documents_:
Writ, or other original process by which
suit is commenced in any court of record,
either of law or equity 50 cts.
Writ, or other original process issued by
a court not of record, where the amount
claimed is $100 or over 50 cts.
Upon every confession of judgment or cognovit
for $100, or over, except in cases
where the tax for a writ has been paid 50 cts.
Writs, or other process on appeals from
justices’ courts, or other courts of inferior
jurisdiction, to a court of record 50 cts.
Warrant of distress, when the amount of
rent claimed does not exceed $100 25 cts.
Warrant of distress when amount exceeds $100 50 cts.
Writs, summons, and other process issued
by a justice of the peace, police or municipal
court, of no greater jurisdiction
than a justice of the peace in the same
State exempt.
Writs, and other process in any criminal
or other suits commenced by the United
States in any State exempt.
Official documents, instruments, and papers
issued or used by officers of the United
States Government exempt.

GENERAL REMARKS.

Revenue stamps may be used indiscriminately upon any of the matters or things enumerated in Schedule B, except proprietary and playing card stamps, for which a special use has been provided.

Postage stamps can not be used in payment of the duty chargeable on instruments.

It is the duty of the maker of an instrument to affix the stamp thereto and to cancel the same in the manner required by law. Proper cancellation is essential.

Under the provisions of section 158, an instrument subject to stamp duty, but issued without a stamp or with an insufficient one, may be so stamped by the Collector as to be as valid to all intents and purposes (_except as against rights acquired in good faith before such stamping and the recording of the instrument, if a record be required_) as if properly stamped when made or issued. Such an instrument, issued at a time when and in a place where no collection district was established, may be stamped by the party who issued it or by any party having an interest therein at any time prior to January 1, 1867, and the legal effect of the stamp thus affixed will be the same as though affixed by the Collector. When originals are lost the necessary stamps may be affixed to copies.

Suits are commenced in many States by other process than writ, viz.: summons, warrant, publication, petition, etc., in which cases, these, as the original processes, severally require stamps.

The jurat of an affidavit, taken before a Justice of the Peace, Notary Public, or other officer duly authorized to take affidavits, is held to be a certificate, and subject to a stamp duty of five cents, except when taken in suits or legal proceedings.

_Certificates of Loan_, in which there shall appear any written or printed evidence of an amount of money to be paid on demand, or at a time designated, are subject to stamp duty as “Promissory Notes.”

When two or more persons join in the execution of an instrument, the stamp to which the instrument is liable under the law may be affixed and cancelled by either of them; and “when more than one signature is affixed to the same paper, one or more stamps may be affixed thereto representing the whole amount of the stamp required for such signature.”

No stamp is required on any warrant of attorney accompanying a bond or note when such bond or note has affixed thereto the stamp or stamps denoting the duty required; and whenever any bond or note is secured by mortgage, but one stamp duty is required on such papers, such stamp duty being the highest rate required for such instruments, or either of them. In such case a note or memorandum of the value or denomination of the stamp affixed should be made upon the margin or in the acknowledgment of the instrument which is not stamped.

THE CIVIL RIGHTS BILL.

An Act to protect all persons in the United States in their civil rights, and furnish the means of their vindication.

_Be it enacted, &c._, That all persons born in the United States and not subject to any foreign power, excluding Indians, not taxed, are hereby declared to be citizens of the United States; and such citizens of every race and color, without regard to any previous condition of slavery or involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall have the same right in every State and Territory in the United States to make and enforce contracts; to sue, be parties, and give evidence; to inherit, purchase, lease, sell, hold, and convey real and personal property; and to full and equal benefit of all laws and proceedings for the security of person and property as is enjoyed by white citizens, and shall be subject to like punishment, pains, and penalties, and to none other, any law, statute ordinance, regulation, or custom, to the contrary notwithstanding.

SEC. 2. That any person who, under color of any law, statute, ordinance, regulation, or custom, shall subject, or cause to be subjected, any inhabitant of any State or Territory to the deprivation of any right secured or protected by this act, or to different punishment, pains, or penalties on account of such person having at any time been held in a condition of slavery or involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, or by reason of his color or race, than is prescribed for the punishment of white persons, shall be deemed guilty of a misdemeanor, and, on conviction, shall be punished by fine not exceeding one thousand dollars, or imprisonment not exceeding one year, or both, in the discretion of the court.

SEC. 3. That the district courts of the United States, within their respective districts, shall have, exclusively of the courts of the several States, cognizance of all crimes and offences committed against the provisions of this act, and also, concurrently with the circuit courts of the United States, of all causes, civil and criminal, affecting persons who are denied or cannot enforce in the courts or judicial tribunals of the State or locality where they may be any of the rights secured to them by the first section of this act; and if any suit or prosecution, civil or criminal, has been or shall be commenced in any State court against any such person, for any cause whatsoever, or against any officer, civil or military, or other person, for any arrest or imprisonment, trespasses, or wrongs done or committed by virtue or under color of authority derived from this act or the act establishing a bureau for the relief of freedmen and refugees, and all acts amendatory thereof, or for refusing to do any act upon the ground that it would be inconsistent with this act, such defendant shall have the right to remove such cause for trial to the proper district or circuit court in the manner prescribed by the “Act relating to _habeas corpus_ and regulating judicial proceedings in certain cases,” approved March three, eighteen hundred and sixty-three, and all acts amendatory thereof. The jurisdiction in civil and criminal matters hereby conferred on the district and circuit courts of the United States shall be exercised and enforced in conformity with the laws of the United States, so far as such laws are suitable to carry the same into effect; but in all cases where such laws are not adapted to the object, or are deficient in the provisions necessary to furnish suitable remedies and punish offences against law, the common law, as modified and changed by the constitution and statutes of the State wherein the court having jurisdiction of the cause, civil or criminal, is held, so far as the same is not inconsistent with the Constitution and laws of the United States, shall be extended to and govern said courts in the trial and disposition of such cause, and, if of a criminal nature, in the infliction of punishment on the party found guilty.

SEC. 4. That the district attorneys, marshals, and deputy marshals of the United States, the commissioners appointed by the circuit court and territorial courts of the United States, with power of arresting, imprisoning, or bailing offenders against the laws of the United States, the officers and agents of the Freedmen’s Bureau, and every other officer who may be specially empowered by the President of the United States, shall be, and they are hereby, specially authorized and required, at the expense of the United States, to institute proceedings against all and every person who shall violate the provisions of this act, and cause him or them to be arrested and imprisoned, or bailed, as the case may be, for trial before such court of the United States or territorial court as by this act has cognizance of the offence. And with a view to affording reasonable protection to all persons in their constitutional rights of equality before the law, without distinction of race or color, or previous condition of slavery or involuntary servitude, except as a punishment for crime, whereof the party shall have been duly convicted, and to the prompt discharge of the duties of this act, it shall be the duty of the circuit courts of the United States and the superior courts of the Territories of the United States, from time to time, to increase the number of commissioners, so as to afford a speedy and convenient means for the arrest and examination of persons charged with a violation of this act. And such commissioners are hereby authorized and required to exercise and discharge all the powers and duties conferred on them by this act, and the same duties with regard to offences created by this act, as they are authorized by law to exercise with regard to other offences against the laws of the United States.

SEC. 5. That it shall be the duty of all marshals and deputy marshals to obey and execute all warrants and precepts issued under the provisions of this act, when to them directed; and should any marshal or deputy marshal refuse to receive such warrant or other process when tendered, or to use all proper means diligently to execute the same, he shall, on conviction thereof, be fined in the sum of one thousand dollars, to the use of the person upon whom the accused is alleged to have committed the offence. And the better to enable the said commissioners to execute their duties faithfully and efficiently, in conformity with the Constitution of the United States and the requirements of this act, they are hereby authorized and empowered, within their counties respectively, to appoint, in writing, under their hands, any one or more suitable persons, from time to time, to execute all such warrants and other process that may be issued by them in the lawful performance of their respective duties; and the persons so appointed to execute any warrant or process as aforesaid shall have authority to summon and call to their aid the bystanders or the _posse comitatus_ of the proper county, or such portion of the land and naval forces of the United States, or of the militia, as may be necessary to the performance of the duty with which they are charged, and to insure a faithful observance of the clause of the Constitution which prohibits slavery, in conformity with the provisions of this act; and said warrants shall run and be executed by said officers anywhere in the State or Territory within which they are issued.

SEC. 6. That any person who shall knowingly and wilfully obstruct, hinder or prevent any officer, or other person charged with the execution of any warrant or process issued under the provisions of this act, or any person or persons lawfully assisting him or them, from arresting any person for whose apprehension such warrant or process may have been issued, or shall rescue or attempt to rescue such person from the custody of the officer, other person or persons, or those lawfully assisting as aforesaid, when so arrested pursuant to the authority herein given and declared, or shall aid, abet, or assist any person so arrested as aforesaid, directly or indirectly, to escape from the custody of the officer or other person legally authorized as aforesaid, or shall harbor or conceal any person for whose arrest a warrant or process shall have been issued as aforesaid, so as to prevent his discovery and arrest after notice or knowledge of the fact that a warrant has been issued for the apprehension of such person, shall, for either of said offences, be subject to a fine not exceeding one thousand dollars, and imprisonment not exceeding six months, by indictment and conviction before the district court of the United States for the district in which said offence may have been committed, or before the proper court of criminal jurisdiction, if committed within any one of the organized Territories of the United States.

SEC. 7. That the district attorneys, the marshals, their deputies, and the clerks of the said district and territorial courts shall be paid for their services the like fees as may be allowed to them for similar services in other cases; and in all cases where the proceedings are before a commissioner, he shall be entitled to a fee of ten dollars in full for his services in each case, inclusive of all services incident to such arrest and examination. The person or persons authorized to execute the process to be issued by such commissioners for the arrest of offenders against the provisions of this act shall be entitled to a fee of five dollars for each person he or they may arrest and take before any such commissioner as aforesaid, with such other fees as may be deemed reasonable by such commissioner for such other additional services as may be necessarily performed by him or them, such as attending at the examination, keeping the prisoner in custody, and providing him with food and lodging during his detention, and until the final determination of such commissioner, and in general for performing such other duties as may be required in the premises; such fees to be made up in conformity with the fees usually charged by the officers of the courts of justice within the proper district or county, as near as may be practicable, and paid out of the treasury of the United States on the certificate of the judge of the district within which the arrest is made, and to be recoverable from the defendant as part of the judgment in case of conviction.

SEC. 8. That whenever the President of the United States shall have reason to believe that offences have been, or are likely to be committed against the provisions of this act within any judicial district, it shall be lawful for him, in his discretion, to direct the judge, marshal, and district attorney of such district to attend at such place within the district, and for such time as he may designate, for the purpose of the more speedy arrest and trial of persons charged with a violation of this act; and it shall be the duty of every judge or other officer, when any such requisition shall be received by him, to attend at the place and for the time therein designated.

SEC. 9. That it shall be lawful for the President of the United States, or such person as he may empower for that purpose, to employ such part of the land or naval forces of the United States, or of the militia, as shall be necessary to prevent the violation and enforce the due execution of this act.

SEC. 10. That upon all questions of law arising in any cause under the provisions of this act, a final appeal may be taken to the Supreme Court of the United States.

The Bill passed in the Senate over the President’s veto by the vote of 33 yeas to 15 nays, and in the House by 122 yeas to 41 nays.

CONSTITUTIONAL AMENDMENT.

The Amendment proposed to the Constitution, June 8, 1866.

ARTICLE XIV.