or do any other thing to any bank bill, draft, note, or other evidence of debt, issued by any such association, or shall cause or procure the same to be done, with intent to render such bank bill, draft, note, or other evidence of debt unfit to be reissued by said association, shall, upon conviction, forfeit fifty dollars to the association who shall be injured thereby, to be recovered by action in any court having jurisdiction. SEC. 61. That it shall be the duty of the Comptroller of the Currency to report annually to Congress at the commencement of its session First. A summary of the state and condition of every association from whom reports have been received the preceding year at the several dates to which such reports refer, with an abstract of the whole amount of banking capital returned by them, of the whole amount of their debts and liabilities, the amount of circulating notes outstanding, and the total amount of means and resources, specifying the amount of lawful money held by them at the times of their several returns, and such other information in relation to said associations as, in his judgment may be useful. SEC. 110. That there shall be levied, collected, and paid a duty of one twenty-fourth of one per centum each month upon the average amount of the deposits of money, subject to payment by check or draft, or represented by certificates of deposit or otherwise, whether payable on demand or at some future day, with any person, bank, association, company or corporation engaged in the business of banking; and a duty of one twenty-fourth of one per centum each month, as aforesaid, upon the average amount of the capital of any bank, association, company or corporation, or person engaged in the business of banking, beyond the amount invested in United States bonds; and a duty of one-twelfth of one per centum each month upon the average amount of circulation issued by any bank, association, corporation, company or person, including as circulation all certified checks and all notes and other obligations circulated or intended to circulate, or to be used as money, but not including that in the vault of the bank, or redeemed and on deposit for said bank, and an additional duty of one-sixth of one per centum each month upon the average amount of such circulation, issued as aforesaid, beyond the amount of ninety per centum of the capital of any such bank, association, corporation, company or person, and upon any amount of such circulation beyond the average amount of the circulation that had been issued as aforesaid by any such bank, association, corporation, company or person, for the six months preceding the first day of July, eighteen hundred and sixty-four. And on the first Monday of August next, and of each month thereafter, a true and accurate return of the amount of circulation, of deposit and of capital, as aforesaid, for the previous month, shall be made and rendered in duplicate by each of such banks, associations, corpo rations, companies or persons, to the assessor of the district in which any such bank, association, corporation or company may be located, or in which such person may reside, with a declaration annexed thereto, and the oath or affirmation of such person, or the president or cashier of such bank, association, corporation or company, in such form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same contains a true and faithful statement of the amount of circulation, deposits, and capital, as aforesaid, subject to duty as aforesaid, and shall transmit the duplicate of said return to the Commissioner of Internal Revenue, and within twenty days thereafter shall pay to the said Commissioner of Internal Revenue the duties herein before prescribed upon the said amount of circulation, of deposits and of capital, as aforesaid. History of Finances, Loans, Bonds, Unclaimed dividends upon debt created prior to 1800, and the principal and interest of the outstanding debt created during the war of 1812, and up to 1837. Treasury notes prior to The acts of October 12, 1837, (5 Statutes, 201;) May 21, 1838, 1846. (5 Statutes, 228;) March 31, 1840, (5 Statutes, 370: )• February 15, 1841, (5 Statutes, 411;) January 31, 1842, (5 Statutes, 469;) August 31, 1842, (5 Statutes, 581;) and March 3, 1843, (5 Statutes, 614;) authorized the issue of Treasury notes in various amounts, and with interest at rates named therein, from I mill to 6 per centum per annum. Treasury notes of 1846.. The act of July 22, 1846, (9 Statutes, 39;) authorized the issue of Treasury notes in such sums as the exigencies of the Government might require: the amount outstanding at any one time not to exceed $10,000,000, to bear Interest at not exceeding 6 per centum per annum, redeemable one year from date. These notes were receivable in payment of all debts due the United States, including customs-duties. Mexican indemnity...... A proviso in the civil and diplomatic appropriation act of August 10, 1816, (9 Statutes. 94,) authorized the payment of the principal and interest of the fourth and fifth installments of the Mexican indemnities due April and July, 1814, by the issue of stock, with interest at 5 per centum, payable in five years. Treasury notes of 1847.. The act of January 28, 1847, (9 Statutes, 118.) authorized the issue of $23,000,000 Treasury notes, with interest at not exceeding 6 per centum per annum, or the issue of stock for any portion of the amount, with interest at 6 per centum per annum. The Treasury notes under this act were redeemable at the expiration of one or two years, and the interest was to cease at the expiration of sixty days' notice. These notes were receivable in payment of all debts due the United States, including customs-duties. Loan of 1847....... The act of January 28, 1847, (9 Statutes, 118,) authorized the issue of $23,000,000 Treasury notes, with interest at not exceeding 6 per certum per annum, or the issue of stock for any portion of the amount, with interest at 6 per centum per annum, re-imbursable after December 31, 1867. Section 14 authorized the conversion of Treasury notes under this or any preceding act into like stock, which accounts for the apparent överissue. Bounty land scrip........ The 9th section of the act of February 11, 1847, (9 Statutes, 125,) authorized the issue of land warrants to soldiers of the Mexican war, or scrip, at the option of the soldiers, to bear 6 per centum interest per annum, redeemable at the pleasure of the Government, by notice from the Treasury Department. Interest ceases July 1, 1849. Texan indemnity stock The act of September 9, 1850, (9 Statutes, 447,) authorized the issue of $10,000,000 stock, with interest at 5 per centum per annum, to the State of Texas, in satisfaction of all claims against the United States arising out of the annexation of the said State. This stock was to be redeemable at the end of fourteen years. Treasury notes of 1857.. The act of December 23, 1857, (11 Statutes, 257,) authorized the issue of $20,000,000 in Treasury notes, $6,000,000 with interest at not exceeding 6 per centum per annum, and Legal Tender Notes, etc., of the Century. Price Length of When re-Rates of at Amount au- Amount is- Amount loan. deemable, interest. which thorized. sued. sold. On demand 5 and 6 per 1 & 2 years 1 & 2 years 1 mill to 6 Par. from date. per cent. outstanding. $57,665 00 82,575 35 the remainder with interest at the lowest rates offered by bidders, but not exceeding 6 per centum per annum. These notes were redeemable at the expiration of one year, and interest was to cease at the expiration of sixty days' notice after maturity. They were receivable in payment of all debts due the United States, including customs-duties. Loan of 1858................ The act of June 14, 1858, (11 Statutes, 365,) authorized a loan of $20,000,000, with interest at not exceeding 5 per centum per annum, and redeemable any time after January 1, 1874. Loan of 1860.................. The act of June 22, 1860, (12 Statutes, 79,) authorized a loan of $21,000,000, (to be used in redemption of Treasury notes,) with interest at not exceeding 6 per centum per annum, redeemable in not less than ten nor more than twenty years. Loan of February, 1861 The act of February 8, 1861, (12 Statutes, 129,) authorized (18818.) a loan of $25,000,000, with interest at not exceeding 6 per centum per annum, reimbursable in not less than ten nor more than twenty years from the date of the act. Treasury Notes of 1861. The act of March 2, 1861, (12 Statutes, 178,) authorized a loan of $10,000,000, with interest at not exceeding 6 per centum per annum, redeemable on three months' notice after July 1, 1871, and payable July 1, 1881. If proposals for the loan were not satisfactory, authority was given to issue the whole amount in Treasury notes, with interest at not exceeding 6 per centum per annum. The same act gave authority to substitute Treasury notes for the whole or any part of loans authorized at the time of the passage of this act. These notes were to be received in payment of all debts due the United States, including customs-duties, and were redeemable at any time within two years from the date of the act. Oregon war debt........... The act of March 2, 1861, (12 Statutes, 193,) appropriated $2,800,000 for the payment of expenses incurred by the Territories of Washington and Oregon in the suppression of Indian hostilities in the years 1855 and 1856. Section 4 of the act authorized the payment of these claims in bonds redeemable in twenty years, with interest at 6 per centum per annum. Loan of July and gust, 1861 (18818.) Au-The act of July 17, 1861, (12 Statutes, 259), authorized the issue of $250,000,000 bonds, with interest at not exceeding 7 per centum per annum, redeemable after twenty years. The act of August 5, 1861, (12 Statutes, 331,) authorized the issue of bonds, with interest at 6 per centum per annum, payable after twenty years from date, in exchange for 7-30 notes issued under the act of July 17, 1861. None of such bonds were to be issued for a sum less than $500, and the whole amount of them was not to exceed the whole amount of 7-30 notes issued under the above act of July 17. The amount issued in exchange for 7-30s was $139,321,200. Old demand notes......... The act of July 17, 1861, (12 Statutes, 259,) authorized the issue of $50,000,000 Treasury notes, not bearing interest, of a less denomination than fifty dollars and not less than ten dollars, and payable on demand by the assistant treasurers at Philadelphia, New York, or Boston. The act of August 2, 1861, (12 Statutes, 313,) authorized the issue of these notes in denominations of five dollars; it also added the assistant treasurer at Saint Louis and the designated depositary at Cincinnati to the places where these notes were made payable. The act of February 12, 1862, (12 Statutes, 338,) increased the amount of demand notes authorized $10,000,000. Beven-thirties of 1861.... The act of July 17, 1861, (12 Statutes, 259,) authorized a |