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received by the treasurer from the sale of bonds as herein proposed shall be placed by the treasurer to the credit of the said soldiers' relief fund.

SEC. 10. If any bidder whose bid shall be accepted shall fail to pay the money and accept the bonds, as provided in the last preceding section, he shall forfeit all right to his bid, and shall, with his guaranties, be liable to an action by the treasurer of State for the benefit of said fund for any damages resulting from such failure to comply with the conditions of his bid in accepting the bonds and paying over the purchase money.

SEC. 11. For the payment of the principal and interest of the bonds issued under this act there shall be levied and collected annually, until the final payment or redemption of the same, and in the same manner as other State revenues is or may be directed by law to be levied and collected, a tax of 2 cents for the year A. D. 1863, and annually thereafter 4 cents on each $100 of taxable property in the State, in addition to the taxes for general State purposes, and the fund derived from this tax shall be set apart and applied to the payment of the interest accruing on the bonds herein provided for, and the final redemption of the principal of said bonds; and the faith of the State of California is hereby pledged for the payment of the bonds issued by virtue of this act, and the interest thereon, and, if necessary, to provide other and ample means for the payment thereof.

SEC. 12. Whenever, on the 1st day of January or July 1864, or upon the 1st day of January or July in any subsequent year, there shall remain a surplus after the payment of the interest as herein before provided, of $10,000 or more, in the fund created by the eleventh section of this act, it shall be the duty of the treasurer to advertise in two daily newspapers published in English in each of the cities of San Francisco and Sacramento for sealed proposals for the surrender of bonds issued under the provisions of this act. He shall state in such advertisement the amount of money on hand applicable to the redemption of bonds, and he shall accept such proposals, at rates not exceeding par value, as may redeem the greatest number of bonds, until the amount of cash on hand for redemption is exhausted.

SEC. 13. Full and particular account and record shall be kept by the treasurer of the condition of the funds collected in accordance with the provisions of this act, open at all times to the inspection of the governor and controller, and of any committee appointed by the legislature or either branch thereof.

SEC. 14. It shall be the duty of the treasurer of this State to make arrangements for the payment of the interest on the said bonds when the same falls due; and in the event that the said interest fund shall be insufficient, the said treasurer shall make up the deficiency from the general fund; and in the event of the insufficiency of the general fund, the said treasurer is authorized and required to make such contracts and arrangements as may be necessary for the payment of said interest and the protection of the credit of the State; and in case there should at any time be in the fund created by this act for the payment of said interest and the redemption of said bonds any surplus moneys not needed for the payment of said interest or the redemption of any bonds, it shall be the duty of the treasurer of State to transfer such surplus moneys to the general fund of this State. Said bonds shall be redeemed and the interest paid in the gold and silver coin of the United States.

SEC. 13. This act shall take effect and be in force from and after its passage. Approved, April 27, 1863.

ACT OF APRIL 17, 1866 (16 STAT. 38)

AN ACT To reimburse the State of Missouri for moneys expended for the United States in enrolling, equipping, and provisioning militia forces to aid in suppressing the rebellion

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That immediately after the passage of this Act the President shall, by and with the advice and consent of the Senate, appoint three commissioners whose duty it shall be to ascertain the amount of moneys expended by the State of Missouri in enrolling, equipping, subsisting, and paying such State forces as have been called into service in said State since the 24th day of August 1861, to act in concert with the United States forces in the suppression of the rebellion against the United States. And the said commissioners shall be authorized to call witnesses before them and examine them under oath.

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SEC. 7. And be it further enacted, That the sum of six million seven hundred and fifteen thousand and eight-nine dollars and sixty-five cents, or so much thereof as may be necessary, be, and the same is hereby appropriated to carry this Act into effect.

ACT OF APRIL 27, 1904 (33 STAT. 428)

DEFICIENCY APPROPRIATION ACT

The accounting officers of the Treasury are hereby authorized and directed to reopen and adjust the claim of the State of Missouri, under the Act to reimburse the State of Missouri for moneys expended for the United States in enrolling and equipping and provisioning militia forces to aid in suppressing the Rebellion, approved April 17, 1866, on the basis of like claims of Indiana, Michigan, New York, Maine, and Pennsylvania.

ACT OF MARCH 3, 1905 (33 STAT. 1253)

DEFICIENCY APPROPRIATION ACT

For reimbursing Missouri for militia expenses during the Rebellion, $475,198.13. (NOTE. California's militia expenses covered by proper vouchers were carefully investigated by the Board of Army Officers under the act of 1882, and amendatory acts, and the amount found due was $468,976.54 (S. Rept. 320, 73d Cong. pp. 8, 13) General Wright reported to The Adjustant General January 26, 1863 (supra, p. 14): "After consultation with the members of the legislature and also with Governor Stanford it was the unanimous opinion that the best interests of the Government would be subserved by organizing four companies of militia.")

TEXAS ACT PROVIDING TROOPS

AN ACT To provide for the protection of the frontier of the State of Texas. Approved September 21, 1866; (Sen. Ex. Doc. 74, 46th Cong., 2d sess., p. 20)

Be it enacted by the Legislature of the State of Texas, That there be raised three battalions of Texas rangers for the protection of the nor thern and western frontier of the State of Texas to consist of ten companies, giving to two battalions three and to one battalion four companies, to be raised as hereinafter provided, and to consist of one captain, two lieutenants, four sergeants, four corporals, one bugler, one farrier, and eighty-seven privates each. The field and staff officers to consist of one colonel, one lieutenant colonel, and one major, one assistant adjutant general with the rank of captain, one adjutant with the rank of first lieutenant, one assistant quartermaster and commissary with the rank of captain, and two assistant quartermasters and commissaries with the rank of first lieutenant, one surgeon with the rank of major, and three assistant surgeons with the rank of captain entitled to pay as follows, to wit: The colonel shall receive $200 per month; lieutenant colonel, $150 per month; the major, $140 per month; captain, $125 per month; lieutenants, $90 per month; first sergeants, $38 per month; sergeant, $34 per month; corporals, buglers, and farriers, $33 per month; and privates, $30 per month: Provided, The pay for all shall be full compensation in lieu of other pay and commutation for clothing for officers and men.

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SEC. 4. That the Governor be authorized immediately after the passage of this act to commission competent persons one for every company to enroll the number of men for a company and when at least sixty-four men shall have been enrolled they shall organize by holding an election for company officers and the captain elected shall return a muster roll and such other reports as may be required by the Governor to the adjutant general's department and hold his company in readiness to take the field in obedience to orders from the Governor or superior officer.

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SEC. 6. The troops raised under and by virtue of this act shall be governed by the rules and regulations of the Army of the United States and shall always be subject to the authority of the State of Texas, except for the purpose of following and chastising marauding bands of Indians wherever found, and it shall be the duty of the Governor to forward a copy of this Act to the Secretary of War and urge the acceptance of said battalions for frontier protection.

SEC. 7. That no portion of said troops shall become a charge against the State of Texas until organized as required by the fourth section of this Act and placed under orders.

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SEC. 9. The Governor shall have power to disband said battalions or any portion of them whenever in his judgment their services may no longer be neces

sary for frontier protection, and may thereafter call into service and reorganize such companies and battalions whenever the condition of the frontier may require it: Provided, It shall not be for a longer period than twelve months and should the same not be accepted by the United States Government under the provisions of this act.

SEC. 10. The present legislature shall make all necessary appropriations and provide means to enable the Executive of this State to carry out the provisions of this act.

SEC. 11. That the Acts to provide for the protection of the frontier passed February 7, 1861, and December 24, 1861, be and the same are hereby repealed.

AN ACT FOR THE RELIEF OF THE STATE OF NEVADA

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he is hereby, authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, the net balance due the State of Nevada of $595,076.53, as certified by the Comptroller General of the United States January 26, 1929, and printed in Senate Document Numbered 210, Seventieth Congress, second session, the same to be accepted in full settlement of all advances and expenditures and interest thereon made by said State.

Approved, March 4, 1929.

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Act of the State of California, April 27, 1863 ($5 gold payment)

Act of the State of California, April 4, 1864 ($160 payment)

Act of Congress, April 17, 1866 (in re Missouri Militia)

Act of the State of Texas, September 21, 1866..

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Resolution of Senate, February 27, 1889 (Army Board).

Act of Congress, September 30, 1890 (Texas)..

Acts of Congress, April 27, 1904, and Mar. 3, 1905 (Missouri).

Act of Congress, March 4, 1929 (Nevada)_

After February 9, 1863, Treasury note order.

Affidavit of State Treasurer Johnson re interest payment.

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Army officers, approved extra payments.

Army board report (discount).

Army officers, recommended relief..

Auditor Atkinson, report to Secretary of the Treasury in 1861.

Auditor of Treasury (third) on Civil War allowances, in 1892

Biddle (laws inequitable, prices high)-

Bills passed by Congress to repay California_

Bonds, depreciation on sale of

Bonds outstanding---

Broadhead decision..

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California gold helped United States credit__.

California legally and equitably entitled to repayment_

California like colony-province.

Call for volunteers in California___

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Comptroller Gilkeson on United States finances in 1861.

Comptroller of Treasury in Indiana case-

Comptroller General's accounting___

Comptroller Tracewell in Pennsylvania, Indiana, and Illinois cases..

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Page

Debts of California volunteers payable in gold.

Discount-depreciation __

Dockweiler, Hon. John F., statement of.

Downey (Governor) to legislature in re Seward's letter.

Drew, on depreciation_.

Economy in relief acts.

Equal pay with eastern soldier.

Eldridge, History of California.

Examination of claim exhaustive_
Expenditures not wasteful..
Existing laws inequitable..
Fair and just compensation.
Feb. 9, 1863, Order.

Federal soldiers sent east.

Federal cooperation__

Foreign war threatened.

Freight, wages, prices in 1863–65.

Gold basis on Pacific coast_.

Good faith of California....

Governor Downey to Legislature of California_

Government required to make extra pay.
Hawley, Hale, Teller, Perkins statements..
History of California..

House Judiciary Committee favorable report_

Indiana case decided by Comptroller..

Illinois case decided by Comptroller..

Interest, a proper charge..

Interest still being paid on bonds..

Investigation by Congress exhaustive_.

Isthmus-Panama route hazardous and expensive.

Johnson, State Treasurer, affidavit.

Judiciary Committee, House, favorable report_

Justification of relief measures_

Kahn, Hon. Florence P., statements of.

Kappler, Charles J., statements of...

Kentucky, reimbursed.....

Lea, Hon. C. F., statements of..

Legislature of California, consulted with General Wright_
Memorial of California...

Militia, organ zation of

Militia, Army Board and General Wright on necessity for.

Military necessity to keep overland trail open.

McDowell's (Gen.) recommendation to Nevada_

Money actually paid from State treasury-

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40

33, 65

20, 22, 23

29

10

27

28

30

14, 26

Moral and honorable obligation___

Nevada case, same as California's_

No wasteful expenditures.

Obligation to reimburse California....

Omnibus-claims bill containing repayment..

Order, Feb. 9, 1863..

Overland route-trail_.

Payment of California Volunteers in Treasury Notes..

Pennsylvania repaid premiums on gold..

Perkins (Senator), statement of

Plain Act of Justice (see Nevada, S. Rept. No. 1826, 70th Cong., 2d

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20, 21, 22

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