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CRUELTY.

Punishment of, in the navy, 436, % 48.

CURRENCY.

Legal tender notes, 167, 1-3.

Fractional notes, 168, 2 4.

Penalty for circulating fractional notes as currency, 161, 40; 168, 2 5.

For issuing similitudes of United States notes, 168, 6.

For printing advertisements on notes, &c., 168,

CUSTOM-HOUSE ENTRIES.

Stamp duties on, 379, 8 368.

CUSTOM-HOUSE OFFICERS.

Bonds of, how approved, 226, ? 7.

7.

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Form of oath, 227, 12.

False swearing to be deemed perjury, 227, ¿ 12.

When incidental expenses may be paid out of appropriation, 227, ₫ 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, 20.

Compensation of aids to the revenue, 225, 17.

Payment of damages recovered against, 174, 8 2.

District attorneys to defend suits against, 174, 8 3.

Their compensation, 225, 2, 4.

To be appointed at ports of delivery, in case of obstruction at ports of entry, 263, 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,

149.

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

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Stamp duties on probates of wills, and letters of administration, 380, 374.
Duties on legacies and distributive shares, 366,

306.

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Stamp duties on deeds and conveyances, 379, 366, 371.

Notaries in the District of Columbia may take acknowledgments of, 186, 97; 193, 153.

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DEEDS-Continued.

Acknowledgments, how taken, 194, 8 157-8.
Certain records to be valid, 195, 161.

DEFAULTING PUBLIC OFFICERS.

Attachments to issue against debtors to the post office department, 26, 7.
What parties to be liable to such process, 26, 27.

When alias attachments to issue, 26, ? 7.

How attachments to be sued out, 26,
Claimants may traverse ownership, 27,

Issue to be awarded, 27,

9.

Investment of proceeds, 27, % 10.

8.

8 9.

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How taken, to be used in foreign courts, 204, 2.

Penalty for refusing to testify, 204, 23.

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, 296.

Commissioner of patents to establish rules for taking, 478, 10.

In criminal cases, in District of Columbia, 130,

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35.

Commissioner's certificate, 131, 43.

Unimportant deviations not to vitiate, 131, 44.

Court may make further rules, 131, 45.

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

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When commissioned officers to be deemed guilty of, 46, 82; 454, 194.
Commanding general to approve sentence for, 47,
Penalty for enticing soldiers to desert, 52, 143.
For receiving deserters on board of ship, 52, 8 143.
Or transporting them on railroads, &c., 52,
Punishment of, in the navy, 435, 45; 436,
Penalty for enticing seamen to desert, 455, 198.
Commissioners to have jurisdiction of cases of, 130, § 1.

95.

143.

48.

DES MOINES.

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

DETECTIVES.

Appointment of, for internal revenue, 291, ¿ 12.

DETROIT.

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

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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, 2.
Disbursing officers to deposit public moneys, 527, 3.

Secretary may designate disbursing officers, 528, 26.

When outstanding funds to be paid into the treasury, 547, 22; 548, 25.
Register's certificate to be a sufficient voucher, 548, ? 23.

Payment of such accounts, 548, ? 24.

Accounts of disbursing officers, when to be covered and credited, 548, 26.
Annual reports to the secretary, 548,

DISCHARGE.

27.

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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.

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When owner of a leasehold estate may be permitted to give bond, 318, ? 103.

Plans and descriptions to be filed, in triplicate, 318, 2 104.

How verified, 318, 104.

Supplemental plans, 318, 104.

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Special tax not to be assessed until bond given, 319, 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.

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When work to be suspended, 327, 136.

Power to break ground, and search for pipes, &c., 327, 135.

Liquors found elsewhere than in a place authorized by law, to be forfeited, 327, 137.
Burden of proof, 327, 137.

134.

Penalty for illegal removal, &c., of spirits, 328,

137.

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Penalty for evading payment of tax, and for certain frauds, 328, 140.

Officers may detain spirits, on suspicion that tax has not been paid, 328, 142.

When distilleries may be released, on bond, after seizure, 329, 143.

After judgment of condemnation, stills, &c., to be destroyed, 329, ¿ 143.

Cancelling of stamps and brands, 329, 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.

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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, 8 3.

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