second, eighteen hundred and thirty-three, shall not be so construed as to apply to cases arising under an act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," passed June thirtieth, eighteen hundred and sixty-four, or any act in addition thereto, or in amendment thereof, nor to any case in which the validity or interpretation of said act or acts shall be in issue; provided further, that if any officer appointed under and by virtue of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any injury to his person property, for or on account of any act by him done, under any law of the United States, for the collection of taxes, he shall be entitled to maintain suit for damages therefor in the circuit court of the United States in the district wherein the party doing the injury may reside or shall be found.

or

And all property taken or detained by any officer or other person, under authority of any revenue law of the United States shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof.

And if any person shall dispossess or rescue, or attempt to dispossess or rescue, any property so taken or retained as aforesaid, or shall aid or assist therein, such person shall be deemed guilty of a misdemeanor, and shall be liable to such punishment as is provided by the twenty-seventh section of the act for the punishment of certain crimes against the United States, approved the thirtieth

day of April, Anno Domini one thousand seven hundred and ninety, for the willful obstruction or resistance of officers in the service of process. (Sec. 67 of the Act of July 12, 1866; 14 U. S. Stats. 171.)

§ 31. Causes removed under Revenue Act. That the fiftieth section of an act passed June 30th, eighteen hundred and sixty-four, entitled "An Act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," is hereby repealed; provided, that any case which may have been removed from the courts of any State, under said fiftieth section, to the courts of the United States, shall be remanded from the State court from which it was so removed, with all the records relating to such cases, unless the justice of the circuit court of the United States in which such suit or prosecution is pending shall be of opinion that said case would be removable from the court of the State to the circuit court under and by virtue of the sixty-seventh section of this act.

And in all cases which may have been removed from any court of any State, under and by virtue of said fiftieth section of said act of June thirteenth, eighteen hundred and sixty-four, all attachments made, and all bail or other security given upon such suit or prosecution, shall be and continue in full force and effect until final judgment and execution, whether such suit shall be prosecuted to final judgment in the circuit court of the United States, or remanded to the State court from which it was removed.

(Sec. 68 of Act of July 12, 1866,

14 U. S. Stats. 172. See Rev. Stats. secs. 629, 643, 646.) § 32. Causes arising under Habeas Corpus Act. That if any suit or prosecution, civil or criminal, has been or shall be commenced in any State court against any officer, civil or military, or against any other person, for any arrest or imprisonment made, or other trespasses or wrongs done or committed, or any act omitted to to be done, at any time during the present rebellion, by virtue or under color of any authority derived from or exercised by or under the President of the United States, or any act of Congress, and the defendant shall, at the time of entering his appearance in such court, or if such appearance shall have been entered before the passage of this act, then at the next session of the court in which such suit or prosecution is pending, file a petition, stating the facts and verified by affidavit, for the removal of the cause for trial at the next circuit court of the United States to be holden in the district where the suit is pending, and offer good and sufficient surety for his filing in such court, on the first day of its session, copies of such process and other proceedings against him, and also for his appearing in such court and entering special bail in the cause, if special bail was originally required therein;

It shall then be the duty of the State court to accept the security and proceed no farther in the cause or prosecution, and the bail that shall have been originally taken shall be discharged.

And such copies being filed as aforesaid in such

DESTY REMOVALS.-4.

court of the United States, the cause shall proceed therein in the same manner as if it had been brought in said court by original process, whatever may be the amount in dispute or the damages claimed, or whatever the citizenship of the parties, any former law to the contrary notwithstanding.

And any attachment of the goods or estate of the defendant by the original process shall hold the goods or estate so attached to answer the final judgment in the same manner as by the laws of such State they would have been holden to answer final judgment had it been rendered in the court in which the suit or prosecution was commenced.

And it shall be lawful in any such action or prosecution which may be now pending, or hereafter commenced, before any State court whatever, for any cause aforesaid, after final judgment, for either party to remove and transfer, by appeal, such case during the session or term of said court at which the same shall have taken place, from such court to the next circuit court of the United States, to be held in the district in which such appeal shall be taken, in manner aforesaid.

And it shall be the duty of the person taking such appeal to produce and file in the said circuit court attested copies of the process, proceedings and judgment in such cause; and it shall also be competent for either party, within six months after the rendition of a judgment in any such cause, by writ of error or other process, to remove the same to the circuit court of the United States of that district in which such judgment shall have been rendered; and the said circuit court shall thereupon proceed to try and determine the facts and the law

in such action, in the same manner as if the same had been there originally commenced, the judgment in such case notwithstanding.

And any bail which may have been taken, or property attached, shall be holden on the final judg ment of the said circuit court in such action, in the same manner as if no such removal and transfer had been made as aforesaid.

And the State court from which any such action, civil or criminal, may be removed and transferred as aforesaid, upon the parties giving good and sufficient security for the prosecution thereof, shall allow the same to be removed and transferred, and proceed no farther in the case; provided, however, that if the party aforesaid shall fail duly to enter the removal and transfer, as aforesaid, in the circuit court of the United States, agreeably to this act, the State court by which judgment shall have been rendered, and from which the transfer and removal shall have been made, as aforesaid, shall be authorized, on motion for that purpose, to issue execution, and to carry into effect any such judgment, the same as if no such removal and transfer had been made.

And provided also, that no such appeal or writ of error shall be allowed in any criminal action or prosecution where final judgment shall have been rendered in favor of the defendant or respondent by the State court.

And if in any suit hereafter commenced the plaintiff is nonsuited or judgment passed against him, the defendant shall recover double costs. (Sec. 5 of Act of March 3, 1863, 12 U. S. Stats.