OMPILATJON OF LAWS RELATING TO A( OOl NTS DUE Dl^X^EASEl) OFFICERS AND ENLISTED MEN OF THE ARMY: CLAIMS OF CONFEDERATE SOLDIERS FOR HORSES, SIDE ARMS, AND BAG- GAGE ALLEGED TO HAVE BEEN TAKEN FROM THEM BY FEDERAL TROOPS AT AND AFTER THE SI RRENDER AT APPO- MATTOX, IN VIOLATION OF THE TERMS OF THE SURRENDER; COTTON TAX; AND INDIAN DEPREDATIONS COMMITTED IN THE STATE OF TEXAS f \ ^te# WASHINGTON GOVERNMENT PKINTINO OFFICJ: 1909 Glass_S^Alo_ Book , U 5 7^ Digitized by the Internet Archive in 2010 with funding from The Library of Congress http://www.archive.org/details/compilationoflaw02unit '/o. COMPILATION OF LAWS RELATING TO ACCOUNTS DUE DECEASED OFFICERS AND ENLISTED MEN OF THE ARMY; CLAIMS OF CONFEDERATE SOLDIERS FOR HORSES, SIDE ARMS, AND BAG- GAGE ALLEGED TO HAVE BEEN TAKEN FROM THEM BY FEDERAL TROOPS AT AND AFTER THE SURRENDER AT APPO- MATTOX, IN VIOLATION OF THE TERMS OF THE SURRENDER; COTTON TAX; AND INDIAN DEPREDATIONS COMMITTED IN THE STATE OF TEXAS WASHINGTON GOVERNMENT TRINTING OFFICE 1909 .IAS] CONTENTS. Page. Accounts due deceased officers and enlisted men of the army 3 Distribution of amounts due withoi t administration 3 Confederate soldiers (laws to provide for the investigation of claims of artillery and cavalry officers and enlisted men of the confederate army for horses, side arms, and baggage alleged to have been taken from them by federal troops at and after the surrender at Appomattox, acting under orders, in violation of the terms of the surrender of the confederate armies) 3 Cotton tax: Laws to provide for the collection of a tax on cotton 5 Statement showing the sum of money realized to the Government under- the various acts 8 Statement showing a list of the States in which taxes on cotton were col- lected, and the several amounts collected in each 8 Texas, depredations committed by Indians, etc 9 (2) D. OF 0. m 22^909 ACCOUNTS DUE DECEASED OFFICERS AND EN- LISTED MEN OF THE ARMY. Amounts due deceased officers and enlisted men, army — laws to provide for the settlement of. [34 Stat. L., p. 750.] Extract from an act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1907, and for other purposes. Hereafter, in the settlement of the accounts of deceased ^ Accounts due rr- Til £ j^i A 1 J.1 i. deceased olTicers omcers or enhsted men or the Army, where the amount and enlisted men. due the decedent's estate is less than five hundred dollars and no demand is presented by a dulj^ appointed legal representative of the estate, the accounting officers may allow the amount found due to the decedent's widow or legal heirs in the following order of precedence: Pirst, to j^^JJstributionto the widow; second, if decedent left no widow, or the widow be dead at time of settlement, then to the children or their issue, per stirpes; third, if no widow or descend- ants, then to the father and motlier in eqwal parts, pro- vided the father has not abandoned the support of his family, in which case to the mother alone; fourth, if either the father or mother be dead then to the one surviving; fifth, if there be no widow, child, father, or mother at the date of settlement, then to the brothers and sisters and children of deceased brothers and sisters, per stirpes: Provided, That this Act shall not be so construed as to pre- Proviso. vent payment from the amount due the decedent's estate of funeral expenses, provided a claim therefor is presented pe^^s^®""^' ®^" by the person or persons who actually paid the same before settlement by the accounting officers. Approved, June 30, 1906. CONFEDERATE SOLDIERS. Laws to provide for the investigation of claims of artillery and cavalry officers and enlisted men of the Confederate Army for horses, side arms, and baggage alleged to have been taken from, them by Federal troops at and after the surrender at Appomattox, acting under orders, in viola- tion of the terms of surrender of the Confederate armies. [32 Stat. L., p. 43.] An Act For the relief of parties for property taken from them by Property of military forces of the United States. ^f^f ^'*"'*'® ^°'" Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Quartermaster-General is directed, under such rules and regulations as may be approved by the Secre- tary of War, to investigate, or cause to be investigated, investigation the claims of artillery and cavalry officers and private sol- ° ^ ^"^' (3) diers of the Confederate army for horses, side arms, and baggage alleged to have been taken from them by Federal troops, at and after the surrender at Appomattox, acting under orders, in violation of the terms of surrender of the Confederate armies, and he shall, subject to the approval iiientofvouche^rs"of the Secretarj^ of War, issue his voucher to such persons as shall be shown b}^ such investigation to be entitled thereto, which voucher shall be paid out of am' money in the Uiuted States Treasury not otherwise a])propriated: Proviso. Provided, That the expenditures under this Act shall not di^Jrcs.'°^''^'°" exceed fifty thousand dollars. Proof required. Sec. 2. That uo claimant shall be entitled to or receive any voucher as herein provided unless he shall establish to the satisfaction of the Quartermaster-General that he, or the person through or from whom he asserts said claim, was paroled at the time of said surrender; that he had kept his parole in good faith; that he was the actual owaier of the horses, side arms, and baggage for which he claims compensation; that such property was taken from him by troops of the United States acting under orders and in violation of the terms of the surrender under which he was parokd. And if the soldier has died since his parole was received, the sum he may be entitled to shall Payment to be paid to his wife; if she be dead, then to his children; ^^^' if he has no wife or child or children living, then to his parents, or either of them if one of them be dead; and no other shall be entitled to receive the same. If he has minor children, the same may be paid to their guardians. Approved, February 27, 1902. [32 Stat. L., p. 1048.] [Extract from an act making appropriations to supply deficiencies for the year ending June 30, 1903.] Confederate Payment to Confederate soldiers: For payment of soldiers' claims, (.j^jjyjg f^igj ^^^^^^,11 the Quartemiaster-General under act of February twenty-seventh, nineteen hundred and two, for horses, saddles, and bridles taken from confederate soldiers in violation of terms of surrender, fifty thousand Final date for dollars ; and all claims under said act shall be filed within flimg. Qj^g yenT from the first day of March, nineteen hundred and three, or be forever barred. Approved, March 3, 1903. [33 Stat. L., p. 401.] [Extract from an act making appropriations to supply deficiencies for the fiscal year ending June 30, 1904. j Confederate The sum of One hundred and twenty-five thousand soldiersclaims. , ,, • j i i i • "^ c p ^ ± dollars was appropriated to pay claims of confederate Timeextended. soldicrs filed with the Quartcrmaster-General. The time for filing these claims was extended for two j^ears from the date of the passage of this act. Approved, April 27, 1904. [33 Stat. L., p. 1225.] [Extract from an act making appropriations to supply deficiencies for the fiscal year ending June 30, 1905.] Claims for property taken from confederate officers and Property of con- 1 T pj. 1 ^7l 2. £ ^ • /•! 1 "j-i federate soldiers. soldiers arter surrender : h or payment or claims liled with the Quartermaster-General i nder act of February twenty- seventh, nineteen hundred and two, and amendments thereto, for horses, saddles, and bridles taken from con- federate soldiers in violation of terms of surrender, one hundred thousand dollars. Approved, March 3, 1905. [34 Stat. L., p. 1381.] [Extract from an act making appropriations to supply deficiencies \n the appropriations for the fiscal year ending June 30, 1907.] Claims for property taken from confederate officers and fedeStf soldiers"' soldiers after surrender : For payment of claims filed with the Q 1 artermaster-General under act of February twenty- seventh, nineteen hundred and two, and amendments thereto, for horses, saddles, and bridles taken from con- federate soldiers in violation of terms of surrender, forty thousand dollars. Approved, March 4, 1907. Note. — The total amount appropriated by the various acts of Con- gress for the payment of claims under the provisions of the act of Feb- ruary 27, 1902, above referred to, is $365,000. There has been author- ized expended from these appropriations for the payment of claims, which have been investigated and approved, the sum of $319,519.45. There are six claims, which have been approved for payment, now remaining unpaid in whole or in part, amounting to $619. The reason for nonpayment of these claims is due to inability to locate some of the claimants, and in other cases the claimants have died and no application has been received from their legitimate heirs for the pay- ment due. The amount actually disbursed, and in process of disbursement for payment of claims recently approved and authorized paid, to date January 4, 1909, is $318,900.45. COTTON TAX. Laws to provide for the collection of a tax on cotton. [12 Stat. L., p. 465.] [Extract from an act to provide internal revenue to su]5port the Gov- ernment and to pay interest on the public debt.] On and after the first day of October, eighteen hundred the "ist^day^of and sixty-two, there shall be levied, collected, and paid, a October, i862 a tax of one-half of one cent per pound on all cotton held or oT i ° cenr' per owned by any person or persons, corporation, or asso-P^J?^^^ coUec'ted! elation of persons ; and such tax shall be a lien thereon in and paid oa aii the possession of any person whomsoever. And fur- owned by any ther, if any person or persons, corporations, or associa- P^^^son, etc. tion of persons, shall remove, carrj'-, or transport the same from the place of its production before said tax shall have been paid, such person or persons, corporation, or asso- ciation of persons, shall forfeit and pay to the United States double the amount of such tax, to be recovered in any court having jurisdiction thereof: Provided, liov:ever, That the Commissioner of Internal Revenue is hereby authorized to make such rules and regulations as he may deem proper for the payment of said tax at places difler- ent from that of the production of said cotton: And pro- Cotton owned vided, further, That all cotton owned antl held by any nianiifactiinT'"of manufacturer of cotton fabrics on the first day [of] Octo- etc'°"to be'^'^ex-ber, eighteen hundred and sixty-two, and prior thereto, empt from the shall be exempt from the tax hereby imposed. Approved, July 1, 1862. [13 Stat. L., p. 15.] [Extract from an act to increase the internal revenue, and for other purposes.] toD*"'^ °° ^°'' S^^- 4- And he it further enacted. That from and after Penalty for re- the passage of this act, in lieu of the duties provided in wi't,h'"1ntpnt '""o the act referred to in the first section of this act, there ^^^ouon'^'s'okrb^y ^^^^^^ ^'^ levied, collected, and paid upon all cotton pro- Government, duced or sold and removed for consumption, and upon which no duty has been levied, paid, or collected, a diity of tv/o cents per pound; and such duty shall be and remain a lien thereon until the said duty shall have been paid, in the possession of any person whomsoever. And further, if any person or persons, corporation or association of persons remove, carry, or transport the same or procure any other party or parties to remove, carry, or transport the same from the place of its produ( tion, with the intent to evade the duty thereon, or to defraud the Government, before said duty shall have been paid, such person or per- sons, corporation, or association of persons shall forfeit and pay to the United States double the amount of said duty, to be recovered in any court of competent juris- couon°soid by diction: Provided, That all cotton sold by or on account to br^ree^"nd'ex- ^^ ^^® Government of the United States shall be free and empt from duty, exempt from duty at the time of and after the sale thereof, and the same shall be marked free, and the purchaser furnished with such a bill of sale as shall clearly and accu- rately describe the same, which shall l;e deemed and taken to be a permit authorizing the sale or removal thereof. m?rke^ on the ^^^- ^- ^^^ ^^ it further enacted. That every collector to bales. whom any duty upon cotton shall be paid sliall mark the movii™ ^^ '^^' bales, or rather [other] packages, upon which the duty orfand coiie^ctorr ^^^^^^ have been paid, in such manner as may clearly indi- etc. ' cate the payment thereof, and shall give to the owner, or other person having charge of such cotton, a permit for the removal of the same, stating therein the amount and payment of the duty, the time and place of payment, the weight and marks upon the bales and packages, so that the same may be h\\\j identified. Whenever any cotton, the product of the United States, shall arrive at any port of the United States from any State in insurrection against the Government, the assessor or assistant assessor, under the act referred to in the first section of this act, shall immediatelj^ assess the taxes due thereon, and shall, without delay, return the same to tlie collector or deputy collector of said tlistrict, and the said collector or deputy collector shall demand of the ow ner or other person having charge of such cotton, the tax imposed by this act, and assessed thereon, unless evidence of previous payment of said tax shall be produced, under such regulations as the Commissioner of Internal Revenue, by tlie direction of the Secretary of the Treasury, shall from time to time prescribe; and in case ti e tax so assessed shall not be paid to such collector within thirty days after demand, the collector or deputy collector as aforesaid, shall institute proceedings for the recovery of the tax, which shall be a lien upon said cotton from the time when said assessment shall be made. Sec. 6. And he it further enacted, That, from and after the date on which this act takes effect, in computing the allowance or drawback upon articles manufactured ex- clusively of cotton when exported, there shall be allovv'ed, in addition to the three per centum duty which shall liave been paid on such articles, a drawback of two cents per pound upon such articles in all cases where the dut}" im- posed by this act upon the cotton used in the manufac- ture thereof shall be satisfactorily shown to have been previously paid, the amount of said drawback to be as- certained in such manner as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasur}^ Approved, March 7, 1864. Drawback. [14 Stat. L., p. 471.] [Extract from an act to amend existing laws relating to internal reve- nue, and for other purposes.] Be it enacted hy the Senate and House of Representatives re?^poSLd^ ^mlr of the United States of America in Congress assembled, sert. i, iso?, on That all acts in relation to the assessment, return, col- in \he^'^united lection, and payment of the income tax, special tax, and^^^^®^- other annual taxes now by law required to be performed in the month of May, shall hereafter be performed on the corresponding days in the mouth of March in each year; all acts required to be- performed in the month of June, in relation to the collection, return, and payment of said taxes, shall hereafter be performed on the corresponding days of the month of April of each year: Provided, That 8 on and after the first day of September, eighteen hundred and sixty-seven, a tax of two and one-half cents per pound only shall be levied, collected, and paid on any cotton produced within the United States. Approved, March 2, 1867. [15 Stat. L., p. 34.] AN ACT To provide for the exemption of cotton from internal tax. All grown ^ in* * uie ^^ '^^ enacted hy the Senate and House of Representatives United States o/" the United States of America in Congress assembled, i&ir'shalrbe^ex-'Aliat all cotton grown in the United States after the year ternai tax'^etc "^ eighteen hundred and sixty-seven shall be exempt from internal tax; and cotton imported from foreign coun- tries on and after November first, eighteen hundred and sixty-eight, shall be exempt from duty. Approved, February 3, 1868. Note. — The cotton tax levied by the foregoing acts of Congress was entirely under the control of the Commissioner of Internal Revenue. Statement showing the sum of money realized to the Government under the various acts. 1863 $351,311.48 1864 1,268,412.56 1865 1, 772, 983. 48 1866 18,409,654.90 1867 23, 769, 078. 80 1868 22,500,947.77 Total 68, 072, 388. 99 The tax in all cases being imposed on the cotton, and required to be paid by the producer, owner, or holder, as the case might be, and being a lien on the cotton from the day of assessment until the same was paid, the collection of these taxes was often and largely made in States other than those in which the cotton was grown. Keturns of collections from cotton were made from no less than twenty-six States, many of them States which produced no cotton, though the returns show that most of the tax was collected in the cotton-producing States. The following is a list of the States in which taxes on cotton were collected, and the several amounts collected in each, to wit: In Alabama $10,388,072.10 In Arkansas 2, 555, 638. 43 In California 430.04 In Connecticut 193.64 In Florida 918, 944. 98 In Georgia 11, 897, 094. 98 In Illinois 379,144.42 In Indiana 92,727.22 In Kansas 286.15 In Kentucky 553,327.45 In Louisiana 10, 098, 501. 00 In Maryland 51,349.52 In Massachusetts 66, 679. 30 In Mississippi $8, 742, 995. 93 In Missouri 592,098.36 In New Jersey 3,656.42 In New York. 867, 942. 68 In North Carolina 1, 959, 704. 87 In Ohio 447, 127. 12 In Pennsylvania 78, 535. 06 In Rhode Island 2,424.73 In South Carolina 4, 172, 420. 16 In Tennessee 7, 873, 460. 71 In Texas 5, 502, 401. 24 In Utah 1,375.34 In Virginia 825, 856. 87 Of the 26 States enumerated above, and in which portions of the cotton tax were collected, 15 are not known as cotton-growing States, and none of the cotton on which taxes were collected was produced in those States, if we except, perhaps, two or three States, which, during the war, might have grown a very small quantity of an infe- rior article, as, for instance, the States of Illinois, Missouri, and Ken- tucky. The taxes collected in those States were on cotton which had been brought into the same from the insurrectionary States before any tax had been collected on it, and were assessed on the cotton in the hands of the owner, purchaser, or holder, according to the terms of the statute. NoTE.^ — An impression is abroad that the Supreme Court of the United States has pronounced an opinion on the constitutionality of the cotton tax. This is a mistake. There was a case before the court, argued in an early year after the war, in which the constitutionality of the cotton tax was raised. There were but 8 judges on the bench. They were equally divided on the question, and therefore no decision was made. TEXAS, DEPREDATIONS COMMITTED BY mDIANS ON THE FEONTIER OF, TO BE INVESTIGATED. i[17 Stat. L., p. 395.] JOINT RESOLUTION Appointing commissioners to inquire into depredations on the frontiers of the State of Texas. Whereas there are complaints of many" depredations Preamble. havmg been committed for several years past i^pon the frontiers of the State of Texas, by bands of Indians and Mexicans who crossed the Rio Grande river into the State of Texas, murdering the inhabitants or carrying them into captivity, and destroying or carrying away the property of the citizens of said State; as also that bands of Indians have committed and continue to commit hke depredations on the property, lives, and liberty of the citizens along the northern and northwestern frontiers of said State: Therefore, Resolved hy the Senate and House of Representatives of the United States of America in Congress assembled, That the President of the United States be, and he is Commissioners hereby, authorized and empowered to appoint three per- to inqu?re°"into sons to act as commissioners to inquire into the extent ^^^j^P^f^^^g^y^j"^ and character of said depredations, by whom committed, dians, &c., upon their residence, or country inhabited by them, the persons Texas;* ^^^^ °^ murdered or carried into captivity, the character and value of the property destroyed or carried away, from what portions of said State, and to whom the same belonged. Sec. 2. That it shall be the duty of said commissioners, the^ro^'tiere'^and or a majority of them, as soon as practicable, to proceed after notice 'take to the frontiers of said State and take the testimony, '-^^*™°°>'- under oath, of such witnesses as may appear before them, after having given notice for ten days previous, by pub- lication in the nearest newspaper, of the time and place ' 10 ' of their meeting, of all such depredations, when, where^ by, and upon whom committed, and shall make up and transmit to the President full reports of their said in- vestigations. ««^^°IS?lv™l Sec. 3. That said commissioners shall be entitled to and receive as compensation lor their services the sum of ten dollars per day each, and their travelling expenses to each, for and during the time they shall be engaged in said service; and the sum of six thousand dollars, or so 8eM87!jrc^i.°2o. much tlicrcof as may be necessary, be, and the same is Post, p. 40G. hereby, appropriated, to pay the expenses of said investi- gation and said commissioners. Approved, May 7, 1872. Note. — This commission was known as the "Robb Commission," or the Texas Frontier Commission. (Report of Library of the State Department, 1872, 63 pages. See House Document No. 257, Forty- third Congress, first session.) [33 Stat. L., p. 1224.] [Extract from an act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1905, and for other purposes.] Texas.^ State OF Texas: The Secretary of War is hereby servilel 'of voiun^ dire/ ted to inquire, and report to Congress for its consid- teers, etc. eration. whatsumor sumsof money were actually expended by the State of Texas during the period of time between T ebruary twenty-eighth, eighteen hundred and fift3'^-five, and June twenty-first, eighteen hundred and sixty, in payment of State volunteers or rangers called into service by authority of the governor of Texas, in defense of the frontier of that State against Mexican marauders and Indian depredations, for which reimbursement has not been made out of the Treasury of the United States. Approved, March 3, 1905. Note. — In compliance with this provision of law the Secretary of War made an investigation with regard to the subject of the legislation in question. The investigation was made by the Military Secretary of the Army, by direction of the Secretary of War. g_ The Military Secretary reported as follows: ***** "it appears from the foregoing state appropriations and statements of accounts that the total amount expended by Texas between February 28, 1855, and June 21, 1860, on account of the volunteers and rangers in question was $375,418.94. If the payments on accounts of these state troops made after June 21, 1860, from appropriations made before that date are included, the amount will be increased to $396,814.89. No evidence has been found showing that the State of Texas was reim.- bur.scd out of the Treasury of the United States for any of the expendi- tures included in that amount." Respectfully submitted. F. C. AiNSWORTH, The Military Secretary. War Department, The Military Secretary's Office, January 21, 1906. 11 [34 Stat. L., p. 645.] [Extract from an act makin^ appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1906.] Payment to Texas: To reimburse to the State of R^i^mburse- Texas, in full settlement of all claims of any nature what- ment. ever on account of moneys actually expended by that State during the period of time between February twenty- eighth, eighteen hundred and fifty-five, and June twenty-first, eighteen hundred and sixty, in payment of state volunteers or rangers called into service by author- ity of the governor of Texas, in defense of the frontier of that State against Mexican marauders and Indian depre- dations, for which reimbursement has not been made out of the Treasury of the United States, as ascertained under the act of Congress approved March third, nineteen hun- dred and five, and certified in Senate Document Num- bered One hundred and sixty-nine of this session, three hundred and seventy-five thousand four hundred and eighteen dollars and ninety-four cents. Approved, June 30, 1906. O LIBRARY OF CONGRESS 013 701 633 3 IftlP ST^fi irm- v^k:^ ,#^ 1^ , ■ SW4^^