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commission, within the territory or jurisdiction of the United States, for any ship or vessel, to the intent that she may be employed as aforesaid; every such person so offending shall, upon conviction, be adjudged guilty of a high misdemeanor, and shall be fined and imprisoned at the discretion of the court in which the conviction shall be had, so as the fine to be imposed shall in no case be more than five thousand dollars, and the term of imprisonment shall not exceed three years; and every such ship or vessel, with her tackle, apparel, and furniture, together with all materials, arms, ammunition, and stores, which may have been procured for the building and equipment thereof, shall be forfeited one half to the use of any person who shall give information of the offence, and the other half to the use of the United States.

4. That if any person shall, within the territory or jurisdiction of the United States, increase or augment, or procure to be increased or augmented, or shall be knowingly concerned in increasing or augmenting the force of any ship of war, cruiser, or other armed vessel, which, at the time of her arrival within the United States, was a ship of war, cruiser, or armed vessel, in the service of a foreign prince or state, or belonging to the subjects. or citizens of such prince or state, the same being at war with another foreign prince or state with whom the United States are at peace, by adding to the number or size of the guns of such vessel prepared for use, or by the addition thereto of any equip-. ment solely applicable to war; every such person so offending shall, upon conviction, be adjudged guilty of a misdemeanor, and shall be fined and imprisoned at the discretion of the court in which the conviction shall be had, so as that such fine shall not, exceed one thousand dollars, nor the term of imprisonment be more than one year.

5. That if any person shall, within the territory or jurisdiction of the United States, begin or set on foot, or provide or prepare the means for, any military expedition or enterprise, to be carried on from thence against the territory or dominions of any foreign prince or state with whom the United States are at peace; every such person so offending shall, upon conviction,

be adjudged guilty of a high misdemeanor, and shall suffer fine and imprisonment at the discretion of the court in which the conviction shall be had, so as that such fine shall not exceed three thousand dollars, nor the term of imprisonment be more than three years.

6. That the district courts shall take cognizance of complaints, by whomsoever instituted, in cases of captures made within the waters of the United States, or within a marine league of the coasts or shores thereof.

7. That in every case in which a vessel shall be fitted out and armed, or attempted so to be fitted out or armed, or in which the force of any vessel of war, cruiser, or other armed vessel, shall be increased or augmented, or in which any military expedition or enterprise shall be begun or set on foot, contrary to the prohibitions and provisions of this act; and in every case of the capture of a ship or vessel within the jurisdiction or protection of the United States, as above defined, and in every case in which any process issuing out of any court of the United States, shall be disobeyed or resisted by any person or persons having the custody of any vessel of war, cruiser, or other armed vessel, of any foreign prince or state, or of the subjects or citizens of such prince or state, in every such case it shall be lawful for the President of the United States, or such other person as he shall have empowered for that purpose, to employ such part of the land or naval forces of the United States, or of the militia thereof, as shall be judged necessary for the purpose of taking possession of, and detaining any such ship or vessel, with her prize or prizes, if any, in order to the execution of the prohibitions and penalties of this act, and to the restoring such prize or prizes, in the cases in which the restoration shall have been adjudged, and also for the purpose of preventing the carrying on of any such expedition or enterprise, from the territories of the United States, against the territories or dominions of a foreign prince or state, with whom the United States are at peaec

8. That it shall be lawful for the President of the United States, or such other person as he shall have empowered for that purpose, to employ such part of the land or naval forces of the United States, or of the militia thereof, as shall be necessary to compel any foreign ship or vessel to depart the United States, in all cases in which, by the laws of nations, or the treaties of the United States, they ought not to remain within the United States,

9. That nothing in the foregoing act shall be construed to prevent the prosecution or punishment of treason, or any piracy, defined by a treaty, or other law of the United States.

10. That this act shall continue and be in force, for and during the term of two years, and from thence to the end of the next session of Congress, and no longer.

Approved, June 5th, 1794.

CARRIAGE TAX.

June 5, 1794. AN ACT LAYING DUTIES UPON CARRIAGES FOR THE CONVEY

ANCE OF PERSONS.

1. Be it enacted, &c., That there shall be levied, collected, and paid, upon all carriages for the conveyance of persons which shall be kept by, or for, any person, for his or her own use, or to be let out to hire, or for the conveying of passengers, the several duties and rates following, to wit: For and upon every coach, the yearly sum of ten dollars; for and upon every chariot, the yearly sum of eight dollars; for and upon every phaeton and coachee, six dollars; for and upon every other four-wheel, and every two-wheel, top carriage, two dollars; and upon every other two-wheel carriage, one dollar. Provided always, That nothing herein contained shall be construed to charge with a duty, any carriage usually and chiefly employed in husbandry, or for the transporting or carrying of goods, wares, merchandise, produce, or commodities.

2. That the duties aforesaid shall be levied, collected, received, and accounted for, by and under the immediate direction of the supervisors and inspectors of the revenue, and other officers of inspection, subject to the superintendence, control, and direction, of the department of the Treasury, according to the authorities and duties of the respective officers thereof.

3. That every person having or keeping a carriage, or carriages, which, by this act, is or are made subject to the payment of duty, shall, within the month of September, in each year, make entry of the same, with the officer of inspection of the district in which he or she shall reside, and pay the duty thereon: and such entry shall be in writing, subscribed by the owner of such carriage or carriages, and shall describe each by its proper denomination, and number of wheels. And for the purpose

of receiving such entry and payment, it shall be the duty of the supervisor of the district, or of some officer of inspection, to attend within the month of September, in each year, at one of the most public and convenient places in each county, within their respective districts, and to give public notice, at least one month previous to such day, of the time and place of such attendance. And if any person, having or keeping a carriage or carriages, charged with a duty or duties by this act, shall neglect or omit to bring, or send and deliver such list thereof, at or within any monthly period aforesaid, in manner above mentioned, or to pay the duty or duties thereupon payable, he or she shall, for every such neglect or omission, forfeit and pay a sum equal to the duty or duties payable upon the said carriage or carriages, in addition to the said duty or duties.

4. That if any person having or keeping a carriage or carriages, chargeable with any duty by this act, shall prefer, to the mode of payment hereinbefore directed, that of paying the amount of the duties, by him or her payable, upon demand of him or her made at his or her usual place of habitation, it shall be at his or her option to make payment in manner last mentioned, upon the condition following, that is to say: that he or she, if having or keeping a carriage or carriages, so liable to duty, on the first day of September next, shall, within the said month of September, or, if beginning to have or keep such carriage or carriages at any time after the said first day of September, shall within thirty days after he or she shall so begin to have or keep such carriage or carriages, give notice thereof, in writing at the office of inspection nearest to his or her said place of habitation, by transmitting a list thereof, of the like kind and description with that directed and described in the third section of this act, and expressing thereupon that he or she doth elect to pay the yearly duty or duties, payable upon the carriage or carriages therein mentioned, upon demand of him or her, at his or her said place of habitation, and upon this further condition, that he or she shall pay, upon such demand, in addition to the said duty or duties, a commission of one per centum upon the amount thereof, for the benefit of the officer or person by whom the said demand shall have been made.

5. That every person who shall make such election as aforesaid, shall pay, or cause to be paid, yearly, and every year, after the month of September, upon the calling for that purpose, at his or her said place of habitation, of any officer of inspection, or person thereunto authorized, the amount of duty or duties by him or her payable, upon the carriage or carriages, whereof he or she shall have transmitted a list, as aforesaid, so long as he or she shall continue to have or keep the same, and until he or she shall give notice in writing, at the office of inspection, to which the said list shall have been transmitted, that he or she hath sold, or otherwise assigned, or alienated, any carriage or carriages therein mentioned; in default of which payment, the duty or duties, and commission, thereupon, in respect to which any such default shall be made, shall and may be sued for and recovered in any court of the United States, or either of them, or shall and may be levied, together with reasonable charges, by distress and sale of the goods and chattles of the person making such default.

6. That if any person, by whom such election as aforesaid shall have been made, shall omit to notify in manner hereinbefore directed, any carriage or carriages liable to duty, by this act, which he or she shall, at any time, have or keep, he or she shall in respect to such carriage or carriages, stand and be in the

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