CHAPTER XII.

COLLECTION OF DUTIES.

1. The Tariff, or Scale of Duties, laid by the Laws of Congress, on goods brought from foreign countries, requires to be paid when they are first introduced; or we might say, before they are introduced. All these goods are stopped as they approach the boundary line, or on the boundary line, and carefully examined; and they can go no farther until the duties imposed by Congress are received. When they have "passed the Custom House" they may be as freely sold as goods produced at home. No government officer has any right to interfere with them. They have paid the duty and have the freedom of the land. If they, by any chance or effort, get in by any other way, they are treated as stolen goods, and may be seized and confiscated. However much they may have cost their owners, however highly they may prize them, however unquestioned was their ownership before they passed the limits of the country, if they are introduced by any other than the Custom House Door, all right and title to them by the former owners ceases, and they become the property of the government.

2. So carefully is this point guarded that not only are government officers provided for the sole purpose of watching against this illegal introduction of goods, but a premium is offered to unofficial persons to secure their aid. Any one who can point out (and prove the fact) goods of any kind, liable to duty, that have not passed the custom house, and paid that duty, is entitled to half the value of the goods; the other half belonging to the government. Smuggling, as bringing goods

into the country without paying the duty is called, is held to be robbery of the government, and ranks as a serious offense; and it really is so, as long as the government produces its income, or part of it, in this way. The law makes it part proprietor in the property until its claim is settled. Besides, to take from the government is to take from the people; since they must make up, in some other way. for what is subtracted in this.

3. To secure this payment of Duty, then, a large number of officers of different grades are appointed, not only to examine the goods, determine the amount required to be paid, receive the money and keep all the accounts connected with it, but to take care that all the goods, of whatever kind, that are not permitted an entrance free of duty, shall duly pass examination, and be "entered," as it is called, at the custom house. 4. The Head of these officers is the

COMMISSIONER OF CUSTOMS.

He superintends the Customs Bureau in the Treasury Department. He is nominated, and, with the consent of the Senate, appointed by the President. All the accounts of officers employed in the collection of duties on imports pass through his bureau for examination and adjustment; he prepares the forms of all papers used in this department of the revenue; directs the form of keeping the accounts; brings suits when necessary for the recovery of money due from officers of the department; and makes a report of any neglect of duty to Congress. A complete summary, therefore, of the past and present condition of the customs department may be found, at any time, in his office. With so perfect a system of supervision it does not matter how extensive the organization may be. No confusion is possible. There are more than 30,000 persons employed under this officer; and they are scattered through the whole country where there are Ports of Entry or Delivery, as well as keeping guard along the whole coast line and frontier of the United States; yet they are under as complete discipline and

surveillance as the army or navy. This bureau was organized in 1849; its business having previously been under the oversight of the First Comptroller of the Treasury. It has general supervision of the conduct and accounts of all customs offi. cials. The highest in rank below this are

5.

THE COLLECTORS.

Wherever there is a Port of Entry a Collector is ap pointed to superintend the collection of duties, receive the money, and transmit it to the United States Treasury. He is the principal officer of the Collection District connected with this Port, which often embraces several Ports of Delivery, and is required to see that all is properly conducted in his district He receives his appointment directly from the President and Senate, and is removable at the pleasure of the President.

6. As, in ordinary times, the most of the revenue required for the support of the government is derived from Customs, this is a responsible office. Great care is required to secure the services of competent and faithful men, and the bonds they are required to give are large. He nominates the subordinate officers connected with his custom-house, and the Secretary of the Treasury appoints them, if he sees no objection.

7. The Collectors take care that all the goods, on which Congress has imposed a duty, pay the amount due. To this end he often requires one or more deputies. The entire commerce of the part of the country falling in his district, with other countries, passes under his examination. He receives all reports, manifests, and documents required to be exhibited by all vessels, domestic and foreign, on their entry into his port and all accounts of all the goods they have on board. On these he must estimate the duties, receive the moneys, or bonds securing their payment, and grant all permits for landing the goods. He transmits, quarterly, all the moneys collected in his department, with an accurate account of all the transactions of his office during the quarter, to the Secretary of the Treas ury. These accounts pass to the Customs bureau, and the money to the Treasurer of the United States.

8. His duties, as described in the previous section, make him acquainted with all the imports of the country, in his District or Port. He is also required to examine the manifests of all the vessels, and the accounts of their cargoes, that leave his port for a foreign country. This secures a knowledge of all the exports of the country. It is his duty to give clearances, or permits, to all vessels leaving for foreign ports. It is unlawful for any vessel to depart without this document. A ship's clearance can be properly given only when her manifest, or detailed account of the quantity, kind, and value of her cargo is ascertained to be correct.

9. We give the form of a ship's Manifest, and also of a Clearance.

A SHIP'S MANIFEST.

"Report and manifest of the cargo laden on board of the

is master, which

tons,

and owned by

on board at the port or ports of

This, together with a particular description of the marks and numbers of every bale, box, case, barrel, bundle or parcel on board of the vessel, is the manifest. It must be given to the collector of whatever port the vessel arrives at; and the master of her must swear that it is in all respects a true and accurate account of all the cargo on board, to the best of his knowledge and belief.

10. The collector of the port can then compute the duties to be paid upon each article, and when these are paid, or secured to be paid, he gives permits to land the cargo, and deliver the goods to their respective owners. Then come in the duties of weighers, gaugers, measurers and inspectors of the customs, after permits are obtained to land the goods. If they are such as require to be weighed, gauged, or measured, these officers are sent to do it; and the inspector must allow nothing to leave the ship until he has examined the marks and numbers, to see if they correspond with the permit and the manifest. If he

suspects that there is an attempt to defraud the government by false names and marks, he is authorized to open the package, box, case, cask, or whatever contains the goods, and to examine them. In this way smuggling is prevented, and the revenues arising from duties on imported goods secured.

A SHIP'S CLEARANCE.

This document is couched in the following terms:

"District of

, Port of

88.

"These are to certify, to all whom it may concern, that A. B., master or commander of the ship (brig, barque, schooner) burthen tons or thereabouts, mounted with navigated with , having on board

men,

guns.

built, and bound for

hath here entered and cleared

This is signed by the collector and by the naval officer of the port, when the commander is prepared to depart with his vessel to his destination.

11. The compensation of collectors is not all given in the form of a salary, but in part the fees for services rendered, and part of the forfeitures of smuggled goods. In the larger ports it is enormous, but in the smaller ones is often insignificant. It is a common mode of doing business of this kind, and is supposed to stimulate the activity and secure the faithfulness. of the officer in preventing frauds on the government. The working of this plan is sometimes complained of as inspiring an over-officiousness embarrassing to trade and unnecessarily annoying to importers; and as producing too great an inequality in incomes. It is difficult to make a system quite perfect. Whether this admits of improvement remains to be seen.

12.

SURVEYORS

Are next in rank and authority to the Collectors. They