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(ACT of April 18th, 1806.) Tennessee, shall thereafter for ever cease; and that the lands aforesaid shall be and remain at the sole and entire disposition of the United States, and shall be exempted from every disposition or tax made by order, or under the authority of, the state of Tennessee, while the same shall remain the property of the United States, and for the term of five years after the same shall be sold; which said instrument shall be approved by the senate of the United States, and entered at large in their journal, and deposited in the office of the secretary of state; the United States do thereupon cede and convey to the state of Tennessee, all right, title, and claim, which the United States have to the territory of the lands lying east and north of the line hereinbefore established, within the limits of the state of Tennessee, subject to the same conditions as are contained in the act of the general assembly of the state of North Carolina, entitled "An act for the purpose of ceding to the United States of America certain western lands therein described." And the said state of Tennessee shall thereupon have as full power and authority to issue grants and perfect titles of all lands lying east and north of the before described line, within the limits of the said state, as congress now have, or the state of Tennessee might have, by virtue of an act of the state of North Carolina, entitled "An act to authorise the state of Tennessee to perfect titles to lands reserved to this state by the cession act," to which said act the assent of congress is hereby given, so far as is necessary to carry into effect the objects of this compact; subject, nevertheless, to the following express conditions; that is to say:

First. That all entries of lands, rights of location, and warrants of surveys, and all interfering locations, which might be removed by the aforesaid act of cession of the state of North Carolina, and which are good and valid in law, and which were not actually located west and south of the hereinbefore described line, before the twenty-fifth day of February, one thousand seven hundred and ninety, and all interfering grants which are good and valid in law, and which have been located east and north of the said line, shall be located, and the titles thereto perfected, within the territory hereby ceded to the state of Tennessee.

Secondly. That the state of Tennessee shall appropriate one hundred thousand acres, which shall be located in one entire tract, within the limits of the lands reserved to the Cherokee Indians, by an act of the state of North Carolina, entitled "An act for opening the land office for the redemption of specie and other certificates, and discharging the arrears due to the army," passed in the year one thousand seven hundred and eighty-three, and shall be for the use of two colleges, one in East and one in West Tennessee, to be established by the legislature thereof. And one hundred thousand acres, in one tract, within the limits last aforesaid; for the use of academies, one in each county in said state, to be established by the legislature thereof; which said several tracts

(ACT of April 3d, 1818.

shall be located on lands to which the Indian title has been extinguished, and subject to the disposition of the legislature of the state, but shall not be granted or sold for less than two dollars per acre. And the proceeds of the sales of the lands aforesaid shall be vested in funds for the respective uses aforesaid, for ever. And the state of Tennessee shall, moreover, in issuing grants and perfecting titles, locate six hundred and forty acres to every six miles square in the territory hereby ceded, where existing claims will allow the same, which shall be appropriated for the use of schools for the instruction of children, for ever: Provided, That nothing contained in this act shall be construed to affect the Indian title, or to subject the United States to the expense of extinguishing the same. And provided also, That the lowest price of all lands granted or sold within the ceded territory, shall be the same as shall be established by congress for the lands of the United States: And provided nevertheless, That the people residing in said state, south of French Broad and Holston, and West of Big Pigeon rivers, provided that by the constitution of the state of Tennessee, shall be secured in their respective rights of occupancy and pre-emption; and shall receive titles for such quantities as they may respectively claim, including their improvements, not exceeding six hundred and forty acres each, nor exceeding the quantities they have heretofore claimed, respectively, according to their conditional lines, where such have been established, at a price not less than one dollar per acre. And provided further, That nothing herein contained shall be construed to enable any person or persons, until authorised by the legislature of the state of Tennessee, to locate any warrant issued under the authority of the state of North Carolina, within the limits of the lands reserved to the Cherokee Indians, by the fifth section of the act of said state, entitled "An act for opening the land office for the redemption of specie and other certificates, and discharging the arrears due to the army," passed in the year one thousand seven hundred and eighty-three.

SEC. III. If the territory hereinbefore ceded to the state of Tennessee, shall not contain a sufficient quantity of land fit for cultivation, according to the true intent and meaning of the original act of cession, including the lands within the limits reserved by the state of North Carolina to the Cherokee Indians, to perfect all existing legal claims charged thereon, by the conditions contained in this act of cession, congress will hereafter provide by law, for perfecting such as cannot be located in the territory aforesaid, out of the lands lying west or south of the before described line.

ACT of April 3, 1818. Pamphlet edit. 50.

5. SEC. I. It shall be lawful for the state of Tennessee to issue grants and perfect titles on all special entries and locations of lands in the said state, made pursuant to the laws of North Carolina, before the twenty-fifth day of February, in the year one (ACT of May 12th, 1820.) thousand seven hundred and ninety, which were good and valid in law, and recognised by the act of the said state of North Carolina, commonly called the cesssion act, passed the day of December, one thousand seven hundred and eighty-nine, and which lie west and south of the line described in the act to which this is supplementary; and also to issue grants and perfect titles on all warrants of survey, interfering entries and locations, which might be removed by the cession act of North Carolina aforesaid, and which are good and valid in law, and which have not been actually located or granted, east and north of the aforesaid line; and all interfering grants which are good and valid in law, or the warrants or certificates legally issued, in consequence of such interference, on land lying south and west of the said line, in the manner, and under the same and similar rules, regulations, and restrictions, as are prescribed by the laws now in force in the said state of Tennessee, for issuing grants and perfecting titles on claims of a like nature for lands lying north and east of the said lines.

SEC. 11. Previous to issuing a grant or perfecting a title on any of the claims herein before described, the warrant, or other legal evidence of such claim, shall be laid before the commissioner of land claims for West Tennessee, for the time being, appointed by the authority of the said state, and approved by him as valid, upon sufficient legal evidence being adduced of such validity, according to the rules and regulations prescribed by the laws of the said state now in force, for deciding on warrants and other land claims of the like nature, authorised to be perfected into grants, north and west of the aforesaid line; and upon such warrant, or other legal evidence, of any of the claims aforesaid being declared valid by said commissioner, it shall be lawful for the surveyor of the proper district, or county, to lay off and survey the same, in the manner prescribed by the laws of the said state in similar cases, and return such survey to the register of the land office of West Tennessee, who shall thereupon be authorised to make out a grant thereon, to be executed by the governor, and countersigned by the secretary of the said state, in the manner provided by the laws of the same: Provided, that no surveys shall be made, grants issued, or titles perfected, by virtue of this act, for any land to which the Indian claim has not been previously extinguished.

ACT of May 12, 1820. Pamphlet edit. 87.

6. The consent of congress is hereby, given to a compact or agreement, made and concluded, by and between the states of Kentucky and Tennessee, at Frankfort, in Kentucky, on the second day of February, one thousand eight hundred and twenty, to adjust and establish the boundary line between them, and for other purposes.

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ACT of September 2, 1789. 2 Bioren, 48.
An act to establish the treasury department.

1. SEC. 1. There shall be a department of treasury, in which shall be the following officers, namely; a secretary of the treasury, to be deemed head of the department; a comptroller, an auditor, a treasurer, a register, and an assistant to the secretary of the treary, which assistant shall be appointed by the said secretary.

[Altered infra, 11.]

2. SEC. II. It shall be the duty of the secretary of the treasury to digest and prepare plans for the improvement and management of the revenue, and for the support of public credit; to prepare and report estimates of the public revenue, and the public expenditures; to superintend the collection of the revenue; to decide on the forms of keeping and stating accounts and making returns, and to grant, under the limitations herein established, or to be hereafter provided, all warrants for moneys to be issued from the treasury, in pursuance of appropriations by law; to execute such services relative to the sale of the lands belonging to the United States, as may be by law required of him; to make report, and give information, to either branch of the legislature, in person or in writing, (as he may be required,) respecting all matters referred to him by the senate or house of representatives, or which shall appertain to his office; and, generally, to perform all such services, relative to the finances, as he shall be directed to perform.

3. SEC. 111. It shall be the duty of the comptroller to superintend the adjustment and preservation of the public accounts; to examine all accounts settled by the auditor, and certify the balances arising thereon to the register; to countersign all warrants drawn by the secretary of the treasury, which shall be warranted by law; to report to the secretary the official forms of all papers to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein: He shall, moreover, provide for the regular and punctual payment of all moneys which may be collected, and shall direct prosecutions for all delinquencies of officers of the revenue, and for debts that are, or shall be, due to the United States. [See title ACCOUNTS.]

4. SEC. Iv. It shall be the duty of the treasurer to receive and keep the moneys of the United States, and to disburse the same upon warrants drawn by the secretary of the treasury, counter

(ACT' of September 2d, 1789.) signed by the comptroller, recorded by the register, and not otherwise, he shall take receipts for all moneys paid by him, and all receipts for moneys received by him shall be endorsed upon warrants signed by the secretary of the treasury, without which warrant, so signed, no acknowledgment for money received into the public treasury shall be valid. And the said treasurer shall render his accounts to the comptroller quarterly, (or oftener if required,) and shall transmit a copy thereof, when settled, to the secretary of the treasury. He shall, moreover, on the third day of every session of congress, lay before the senate and house of representatives, fair and accurate copies of all accounts by him, from time to time, rendered to, and settled with, the comptroller as aforesaid, as, also, a true and perfect account of the state of the treasury. He shall, at all times, submit to the secretary of the treasury, and the comptroller, or either of them, the inspection of the moneys in his hands; and shall, prior to the entering upon the duties of his office, give bond, with sufficient sureties, to be approved by the secretary of the treasury and comptroller, in the sum of one hundred and fifty thousand dollars, payable to the United States, with condition for the faithful performance of the duties of his office, and for the fidelity of the persons to be by him employed, which bond shall be lodged in the office of the comptroller of the treasury of the United States.

5. SEC. v. It shall be the duty of the auditor to receive all public accounts, and, after examination, to certify the balance, and transmit the accounts, with the vouchers and certificate, to the comptroller, for his decision thereon: Provided, That if any person, whose account shall be so audited, be dissatisfied therewith, he may, within six months, appeal to the comptroller against such settlement.

6. SEC. VI. It shall be the duty of the register to keep all accounts of the receipts and expenditures of the public money, and of all debts due to or from the United States; to receive from the comptroller the accounts which shall have been finally adjusted, and to preserve such accounts with their vouchers and certificates; to record all warrants for the receipt or payment of moneys at the treasury, certify the same thereon, and to transmit to the secretary of the treasury copies of the certificates of balances of accounts adjusted as is herein directed.

7. SEC. VIII. No person appointed to any office instituted by this act, shall, directly or indirectly, be concerned or interested in carrying on the business of trade or commerce, or be owner, in whole or in part, of any sea vessel, or purchase, by himself, or another in trust for him, any public lands or other public property, or be concerned in the purchase or disposal of any public securities of any state, or of the United States, or take or apply to his own use, any emolument or gain for negociating or transacting any business in the said department, other than what shall be allowed by law; and if any person shall offend against any of the prohibitions

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