CHAPTER XLVIII.

Custom Houses and Custom House Officers.

1. CUSTOM Houses are Government offices, generally located in seaport cities and towns, for the purpose of collecting the duties charged upon imported goods. Nearly all goods brought from foreign countries into the United States, are brought by ships and other vessels by sca. Hence, seaports are the proper localities for Custom Houses. Ports where they are established, are called ports of entry. Here, vessels from foreign ports are allowed to enter, and here the duties on foreign goods are collected by Custom House officers appointed for that purpose.

The principal of these officials is called a COLLECTOR OF CUSTOMS. He is appointed by the President and Senate, and holds his office during the pleasure of the President. This office is one of great responsibility; for the Collectors of Customs receive and pay over into the United States Treasury by far the greater part of the revenues of the country; that is, under ordinary circumstances. But under the present extraordinary exigencies of the nation, which grew out of the late civil war, the Government has been obliged to resort to direct taxation to sustain its expenses; and a larger amount has been raised by this means than by duties on imports.

2. A Collector of Customs is therefore required to give

heavy bonds for the faithful performance of his duties. He must give his bonds, and take his official oath before entering upon his duties, which are numerous and various. He has the power, also, with the approbation of the Secretary of the Treasury, to appoint the subordinate Custom House officers, such as weighers, measurers, gaugers, inspectors, watchmen, store keepers, &c. These he nominates, and the Secretary of the Treasury confirms or rejects them.

HIS DUTIES.

3. These duties require him to collect all duties which Congress has imposed on every kind of imported goods brought into the port or ports of which he is the collector. In order to do this he requires a deputy, and in large ports several of them, whom he appoints, together with as many of the above named subordinates as the business done at the port requires. He must receive all reports, manifests, and documents to be exhibited on the entry of any ship or vessel, whether domestic or foreign; and all accounts of all the goods they have on board. He must estimate the duties to be paid thereon, receive the monies paid therefor, and take all bonds for securing the payment thereof, and grant all permits for landing the goods. Once in three months he must transmit all monies collected by him to the Treasury department at Washington, together with full and accurate accounts of all his transactions relating to the collection of duties at the port of which he is collector.

4. He must examine the manifests, not only of all ships and vessels with their cargoes which arrive within the port or district for which he is collector, but also those of

all vessels which depart from thence to foreign countries. In this way the Government obtains a knowledge of the amount and value of the whole exports and imports of the country. He must also give clearances to all vessels when they sail from his port for foreign ports or countries. No vessel can lawfully depart without such clearance.

5. The manifests and clearances of ships and vessels are so often spoken of in the laws relating to commerce, navigation and the revenue, that it may be interesting and useful to those not familiar with these matters, to give the form of an American manifest and clearance. are among the most important of a ship's papers.

A SHIP'S CLEARANCE.

These

6. This document is couched in the following terms:

"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

tered and cleared his said vessel according to law.

of

"Given under our hands and seals, at the Custom House

of the United States of America."

one thousand

year of the Independence

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 destined port.

A SHIP'S MANIFEST.

This is a document of very different character. Its principal object is to show of what her cargo consists, in quantity, kind and value. The form of a manifest is as follows

the

"Report and manifest of the cargo laden on board of is master, which cargo was

whereof

taken on board at the port or ports of tons, built at

in the State of

and bound for

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 re spects a true and accurate account of all the cargo on board, to the best of his knowledge and belief.

8. The Collector of the port can then compute the du ties to be paid upon each article, and when these are paid, or secured to be paid, he gives permits to land the cargo, and to 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 pack

age, 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.

9. The compensation of Collectors of Customs varies from a few hundreds to many thousands of dollars per year. It depends upon the amount of business done at the port. At New York, Boston, Philadelphia, New Orleans, Baltimore and San Francisco, the compensation is enor mous, and should be reduced; for, in addition to their salaries and fees for services rendered, they receive a part of the forfeitures of goods smuggled or attempted to be smuggled into the country.

SURVEYORS.

10 Next to the Collector in rank and authority among Custom House officers is the Surveyor of the Port. He aids the Collector in collecting the revenue; but his duties are of a different character. He is appointed in the same manner as the Collector, and for four years, but may be removed by the President at his pleasure. His compensation, like that of the Collector, depends on the amount of business at the port.

HIS DUTIES.

11. He must superintend and direct all Inspectors, Weighers, Measurers, and Gaugers, within his port, and must visit all vessels arriving therein, and report the same to the Collector, with a description of each, of her nation ality, cargo, &c., &c. It is also his duty to examine all goods entered for the benefit of drawback.