SENATE.

67TH CONGRESS, 2d Session.

{

REPORT No. 483.

PRINTING ILLUSTRATIONS OF FOREIGN STAMPS FROM DEFACED PLATES.

FEBRUARY 3 (calendar day, FEBRUARY 6), 1922.-Ordered to be printed.

Mr. NELSON, from the Committee on the Judiciary, submitted the

following

REPORT.

[To accompany S. 2703.]

The Committee on the Judiciary, to which was referred the bill (S. 2703) amending an act to codify, revise, and amend the penal laws of the United States, having considered the same, report favorably thereon with the recommendation that the bill do pass with amendments.

Strike out all of said bill after the enacting clause and in lieu thereof insert the following:

That nothing in sections 161, 172, and 220 of the act entitled "An act to codify, revise, and amend the penal laws of the United States," approved March 4, 1909 (Thirty-fifth Statutes at Large, at pages 1118, 1121, and 1132), shall be construed to forbid or prevent the printing or publishing of illustrations of postage or revenue stamps from plates so defaced as to indicate that the illustrations are not adapted or intended for use as stamps, or to prevent or forbid the making of necessary plates therefor for use in philatelic or historical articles, books, journals, or albums, or the circulars of legitimate publishers or dealers in such stamps, books, journals, or albums; but no such illustration shall be made in colors, and no such illustration or plate shall be of a stamp of the United States.

Amend the title so as to read: "A bill to allow the printing and publishing of illustrations of foreign postage and revenue stamps from defaced plates."

The bill has been approved by the Department of Justice in the following letter to the chairman of the committee:

Hon. KNUTE NELSON,

Chairman Committee on the Judiciary,

DEPARTMENT OF JUSTICE, Washington, D. C., November 17, 1921.

United States Senate.

MY DEAR SENATOR: I have the honor to acknowledge receipt of your letter of November 15, transmitting a copy of bill S. 2703, and to say that I see no objection to

the proposed legislation.

For the Attorney General:

JOHN H. CRIM, Assistant Attorney General.

67TH CONGRESS, 2d Session.

SENATE.

REPORT

{No. 484.

CITY OF BALTIMORE, STATE OF MARYLAND.

FEBRUARY 3 (calendar day, FEBRUARY 7), 1922.-Ordered to be printed.

Mr. STANFIELD, from the Committee on Claims, submitted the following

REPORT.

[To accompany S. 2095.]

The Committee on Claims, to whom was referred the bill (S. 2095) to reimburse the city of Baltimore, State of Maryland, for moneys expended to aid the United States in the construction of works of defense during the Civil War, having considered the same, report favorably thereon with the recommendation that the bill do pass with the following amendment:

In line 6, after the word "of," strike out the remaining part of the bill and insert in lieu thereof the following: "$173,073.60, expended by said city in carrying out the request of Maj. Gen. R. C. Schenck, United States Army, to aid the United States in the construction of works of defense in and around the city of Baltimore, on account of the Civil War."

The bill, as thus amended, is aimed to reimburse the city of Baltimore for interest paid by it for a period of 30 years at the rate of 6 per cent on the sum of $96,152 raised by it on bonds necessary to produce said sum and expended by the city at the request of Maj. Gen. Robert C. Schenck, by authority of the War Department, to aid the United States in the construction of works of defense in and around the city of Baltimore during the Civil War. Proofs that the city expended the amount claimed by way of interest on said principal sum are fully set forth in official documents of the city hereto attached and marked "Exhibit A."

The principal sum of said $96,152, raised as the result of said bond issue in 1863, was reimbursed to the city of Baltimore by a provision in the sundry civil act of March 3, 1879 (20 Stat. L., 385), as follows:

To enable the Secretary of the Treasury to refund to the city of Baltimore, State of Maryland, amounts advanced at the request of Maj. Gen. R. Č. Schenck, dated June 20, 1863, to aid the United States in the construction of works of defense, the accounts to be passed by the accounting officers of the Treasury, not to exceed the amounts examined, allowed, and approved by the Secretary of War, a sum not exceeding $96,152 is hereby appropriated out of any money in the Treasury not otherwise appropriated.

At the time this refund was made it was not the practice of the Government to reimburse cities or States for the interest they had found it necessary to pay to maturity on bonds issued by them for the purpose of raising funds to aid the United States in the national defense.

However, following the decision of the Supreme Court of the United States in the case of the State of New York v. the United States (160 U. S., p. 598), decided January 6, 1896, wherein the court held that interest paid by the State of New York on its bonds issued to defray its expenses to raise and equip troops was a part of the cost, charges, and expenses properly incurred within the meaning of the act of July 27, 1861 (12 Stat. L., 276) to reimburse to the State by the Federal Government, the Supreme Court holding that such interest, when paid, became a principal sum as between the State and the United States; that is, became a part of the aggregate sum paid by the State for the United States the principal and interest so paid constituting a debt from the United States to the State-it being the same as if the United States had itself borrowed the money through the agency of the State. Congress has from time to time reimbursed the other loyal northern States for interest paid on bonds issued to provide funds to be used in aiding the United States in the suppression of the rebellion.

This is all that the pending bill proposes to do on behalf of the city of Baltimore.

A list of the 17 States which have received the same consideration at the hands of Congress is hereto attached and marked "Exhibit B."

There is also attached and marked "Exhibit C" the decision of the Comptroller of the Treasury of April 14, 1902, in the case of the State of Indiana, and a memorandum, Exhibit D, from which it will be seen that the proposed reimbursement to the city of Baltimore is directly in line with reimbursement that was made by Congress to the State of Indiana and various other States by way of refund for interest paid on bonds to date of maturity, said reimbursements being made on the doctrine announced by the Supreme Court of the United States, supra, that the Government of the United States is called upon to reimburse to the States every dollar said States properly paid out on obligations incurred by them in the national defense. The Senate, in passing in the first session of the present Congress Senate bill 546, passed May 6, 1921 (see S. Rept. 24, 69th Cong., 1st sess.), to reimburse to the State of Massachusetts the sum of $233,885.82 "for interest and premium paid for coin in payment of * * * interest on bonds issued for money borrowed and expended at the request of the President of the United States during the Civil War in protecting the harbors and fortifying the coast" of Massachusetts, reaffirmed the above doctrine. It is now proposed to again. reaffirm this doctrine to the end that the city of Baltimore be accorded like consideration by way of reimbursement.

EXHIBIT A.

ORDINANCE NO. 50 OF THE CITY OF BALTIMORE TO PROVIDE FOR THE DEFENSE OF THAT CITY DURING THE CIVIL WAR, APPROVED JUNE 18, 1863.

No. 50. An ordinance to provide for the defense of the city of Baltimore by paying a bounty to volunteers who may enlist under the call of the President of the United States, bearing date of June 15, 1863, to form the quota of troops that may be apportioned to said city.]

SECTION 1. Be it enacted and ordained by the Mayor and City Council of Baltimore, That the sum of $400,000, or so much thereof as may be necessary, be, and the same is hereby, appropriated to be used exclusively as a bounty fund, and to be paid to such persons as may volunteer prior to the 26th day of June, 1863, to form the regiments or companies of artillery that may be raised under the call of the President of the United States, under date of June 15, 1863, in the city of Baltimore, for the purpose of forming the quota of said city, and to be mustered into the service of the United States, said bounty to be disbursed in the manner following:

SEC. 2. And be it enacted and ordained, That every private and noncommissioned officer, bugler, fifer, and drummer who may have enlisted, or who shall enlist, under the said call of the President of the United States prior to the 26th day of June, 1863, in any of the aforesaid regiments or companies of artillery, counted in and forming the quota of troops that may be apportioned to the city of Baltimore, and none others, shall, on being mustered into the service of the United States, receive the sum of $50, and shall receive the further sum of $10 per month for the space of five months from and after the day he shall have been mustered into service as aforesaid, provided that the total amount of bounty paid to each volunteer shall not exceed the sum of $100.

SEC. 3. And be it enacted and ordained, That the colonel of a regiment, the captain of a company mustered into the service, or the recruiting officer duly authorized by the governor of Maryland to recruit, shall certify to the register of the city the names of those privates, noncommissioned officers, buglers, fifers, and drummers who have been mustered into the service of the United States for six months as aforesaid, and who are entitled to receive the benefits of this ordinance, and the register shall record such names in a book to be kept for that purpose, and require each volunteer, when the bounty under this ordinance is paid to him, to receipt for the same, giving the date of payment in said record.

pany

or

SEC. 4. And be it enacted and ordained, That every volunteer claiming the benefits of this ordinance shall first make oath before some justice of the peace for Baltimore City, stating that he has enlisted in the Maryland regiment, and is a member of comcompany of artillery, such oath to be certified to by the justice of the peace before whom the same was taken. The register of the city, on the production of said certificate and affidavit, and on being satisfied that the holder of the same is the identical party who is named in said certificate, and that he has been returned as a volunteer duly mustered into the United States service, as provided for by this ordinance, is authorized and required to pay the aforesaid sum of $50, and, on payment of the same, shall give the person receiving the said sum a certificate, which certificate shall not be transferable, except to the wife, children, mother, or sisters of the person in whose favor it is drawn; and there shall be conspicuously marked on the face of said certificate "not transferable," which, on presentation to the register, shall entitle the holder to the separate monthly installments of $10: Provided, That before said volunteer shall receive said monthly installments of $10, the register shall be satisfied that the applicant has been mustered into the United States service as aforesaid: And provided further, That said monthly installments shall not be paid by the register in any case where he shall be in possession of reliable information that any person applying for the same has deserted from the service of the United States.

SEC. 5. And be it enacted and ordained, That in case of the death of such volunteer, private or noncommissioned officer, at any time after he may have been mustered into the United States service as aforesaid, and before he may have received said bounty or said monthly installments, his widow, if any, or, if no widow, his orphan or orphans, if any, or his, her, or their guardians, and if no orphan or orphans, his mother, and if no mother, his unmarried sister or sisters shall be entitled to receive such amount as said deceased volunteer would have been entitled to receive; and before the register shall pay over said amount, he shall require satisfactory proof of the right of the party to receive the same, under oath or otherwise.

SEC. 6. And be it enacted and ordained, That the certificates and affidavits mentioned in the third and fourth sections of this ordinance shall be filed by the register, and by him kept subject to the inspection of the mayor and city council.

SEC. 7. And be it enacted and ordained, That in order to meet the disbursements required by this ordinance the commissioners of finance are hereby authorized, in

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