A SYNOPSIS OF THE COMMERCIAL AND REVENUE SYSTEM OF THE UNITED STATES, AS DEVELOPED BY INSTRUCTIONS AND DECISIONS OF THE TREASURY DEPARTMENT FOR THE ADMINISTRATION OF THE REVENUE LAWS: ACCOMPANIED WITH A SUPPLEMENT OF HISTORICAL AND TABULAR ILLUSTRATIONS OF THE ORIGIN, ORGANIZATION, AND COMPILER OF A NEW SYSTEM OF MYTHOLOGY-AN EPITOME OF ANCIENT GEOGRAPHY-AN ANALYTICAL CHART LAWS OF THE UNITED STATES, WITH THE OPINIONS OF THE ATTORNEYS GENERAL, AND THE EXTRA EDITION. PRINTED BY J. & G. S. GIDEON, WASHINGTON: 1847. DEDICATION. ΤΟ THE HON. WALTER FORWARD, THE HON. ROBERT J. WALKER. It appears to be entirely proper that a work such as this, of which the like has scarcely ever been attempted under any other Government, but which would certainly have been a convenience to all, should be ushered before the public under the auspices of some patron name or names, if not as sponsors for the performance, at least as approvers of the design. Without assuming that each of you would be sponsors for the execution of the present work, there can be none to whom it could be more appropriately inscribed than to you, gentlemen, whose names I have taken the liberty to prefix to this Dedication: the first, who authorized its undertaking; the second, who approved it in its progress; and the third, who extended his sanction to its completion and has favored its execution with his high commendation. I therefore beg, gentlemen, you will be pleased to accept it as a result of your several good opinions entertained of the performance of so intricate and laborious an enterprise: and permit me to assure you I shall ever be grateful for the confidence thus reposed in Your very respectful And obedient servant, ROBERT MAYO. 66 III, page 103, article 785, for "proviso," read promise. III, page 122, at the end of note (54,) for "Chapter 3, sequel, read Chapter 8, sequel. III, page 133, in note (61,) fifth line, for "communication," read enumeration. In Appendix, page 262, in note (a,) for " mood of," read mode of. OUTLINE OF THE REVENUE, OR FINANCIAL SYSTEM IN GENERAL. Section 1. Construction of the Revenue clause of the Con- stitution and of the Revenue laws; and definitions of coun- try, America,* &c., in a commercial and political sense, Section 2. Improvement of the Revenue system, sought by as the principal branch of the Revenue System, delegated, in chief, to the Comptroller of the Treasury, with certain reser- vations to the Secretary of the Treasury, and other exceptions incidentally devolving on other officers; also, sundry notices respecting the collection, safe-keeping, and disbursement of the Revenue, and other financial operations connected there- Section 1. Of the system of Marine Papers-the Books and Forms for issuing and recording Certificates of Registry, of Record, of Enrolment, and Licenses, and other Papers-with instructions appertaining thereto, and quarterly returns there- of, to the Treasury Department, Section 2. Of the Lighthouse System-with instructions ap- pertaining thereto-and the quarterly returns of accounts and Section 3. Of the Marine Hospital System for the relief of sick and disabled seamen, together with the System of Regis- tering and Protecting American Seamen-embracing the week- ly and quarterly returns of accounts connected therewith, tions, in the ports, and on the coasts of the United States-the quarterly returns connected therewith-and the annual inven- tory or property schedule of Revenue Cutters, &c., Section 5. Of the System of Commerce and Navigation, (in time of peace,) embracing the Custom-house entries of Ves- sels, Imports, Exports, and Tonnage-with exhibits of mani- fests of cargoes and Marine Papers, and making registry of Aliens that arrive and report for naturalization, &c.:-Also, the quarterly returns connected therewith, respectively, Section 6. Of the system of Commerce and Navigation, as modified in time of War and contingent War-embracing the Embargo regulations-Sea Letters, Mediterranean Passports, THE SYSTEM OF REVENUE PROPER, ARISING FROM IMPORTS, TONNAGE, AND OTHER DUTIES, SUCH AS LIGHT-MONEY, STORAGE RECEIPTS, PASSPORT AND CLEARANCE DUTIES, &c.; WITH THE NECESSARY *The definition of "America" was not incorporated in Article 12, referring to it, in Chapter I, page 3, on account of its manifest inaccuracies; but as its omis- "America. This word, as used in the act of 22d February, 1805, supplementary to former Collection laws, is general, and has been considered by the Trea- |