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Customs... 5151-F Consumption entries free at time of entry at comptroller head

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quarters ports.

Report of goods entered in bond.

Report and schedule of increased, additional, and supplemental
duties.

Report and schedule of duties collected on warehouse withdraw-
als.

Report and schedule of miscellaneous collections on Customs
Form 5109.

5161-A Report and schedule of repayments and reimbursable collections.
5161-B Report and schedule of miscellaneous collections not reimburs-
able.

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5163

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Report and schedule of unclaimed or warehouse goods sold.
Report and schedule of abandoned goods sold.

Report and schedule of special deposits.

Report and bulletin of duties collected on informal, mail and bag-
gage entries.

Report and schedule of seized goods sold.

Report and schedule of payrolls and public vouchers.
Report and schedule of refunds.

Schedule and report of duties refunded on reliquidation.

5197 Report and schedule of payments or award of compensation.
5201

Warehouse ledger.

5207-A Report and statement of collections, deposit and balances, comp

troller ports.

Do. 5207-B Report and statement of collections, deposit and balances, sub

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Report of goods sent to general order stores.
Report of goods out of general order stores.
Report of fines, penalties, and forfeitures.

Report of duty and other outstanding accounts.

Names of attorneys or agents appearing in the interest of claim-
ants (Bu. of Customs Cir. Let. 683, Sept. 30, 1924).

Drawback paid or "no transactions" (T. D. 36934).
Changes in personnel force during preceding month.

Annual report to Civil Service Commission through the Bureau

of Customs of leave of absence over 6 months.

Seizures by customs officers for other activities (Bu. Customs
Let., Dec. 17, 1929).

NUMBERING CONTRACTS

Art. 1224. Procedure.-(a) All contracts, formal and Gen. Reg. No. 51. informal, involving the receipt or expenditure of Government money, except as otherwise provided herein, shall, upon the execution thereof, be numbered in the upper right-hand corner consecutively.

(b) Contracts and less formal agreements, such as proposal and acceptance documents, required to be numbered are

(1) Formal contracts, regardless of amount.

(2) Less formal agreements, where amount determined at the time of making agreement is $1,000 or more. (3) Less formal agreements, involving more than one payment, regardless of amount.

(c) Agreements which must not be numbered areLess formal agreements involving less than $1,000 where only one payment is to be made. Such agreements shall be attached to the voucher on which payment is made and accompany such voucher to the General Accounting Office.

(d) The contract number will be shown after the collection district symbols, separated therefrom by a hyphen, commencing with No. 1 and continuing in succession indefinitely without reference to fiscal years. The combination of symbol letters and a contract number form a complete symbol number for each contract by which its origin may be identified, as follows:

"T (Treasury) 39 (Chicago district number) C (Customs)-175 (serial number). Example: T39C-175."

(e) In cases where contracts are made with contractors listed in the General Supply Schedule, involving more than one payment, and where the contract papers have been deposited with the General Accounting Office, the voucher need not carry any number but the General Supply Committee schedule item number.

All original formal contracts and informal agreements shall be forwarded to the Bureau of Customs in duplicate. These serially numbered documents should be accompanied by abstract of agreement, standard Form 1036, in duplicate, for disposition by the Bureau of Customs.

(g) A new supplemental agreement or contract should be obtained each year covering services obtained from public utilities companies, such as telephone, electric light, water, gas, etc., which should be given the same number as the original contract.

(h) Supplemental agreements or contracts covering annual contracts should also be given the same number as the original annual contract.

() All other annual agreements or contracts obtained each year by soliciting bids or otherwise, should be given the next number in the district series.

LEASES-REAL ESTATE

Art. 1225. Execution.-(a) Leases should be executed on standard form of Government lease No. 2 by collectors of customs on behalf of the Government, for the rental of quarters and/or space when the Customs Service has sole access to and control of the premises rented or when such premises are occupied jointly with another Government service.

(b) The full name and residence of the lessor shall be clearly written in paragraph 1 of the lease.

(c) The premises shall be fully described so that its exact location can be determined and total floor area

must be shown. In case of rooms, the floor and room number and dimensions of each room must also be shown.

(d) Whenever the lease is executed by an attorney, agent, or trustee on behalf of the lessor, two authenticated copies of his power of attorney, or other evidence to act on behalf of the lessor, shall accompany the lease.

(e) When the lessor is a partnership, the names of the partners composing the firm shall be stated in the body of the lease. The lease shall be signed with the partnership name, followed by the name of the partner signing the

same.

(Where the lessor is a corporation, the lease shall be signed with the corporate name, followed by the signature and title of the officer or other person signing the same on its behalf, duly attested. Documentary evidence under seal showing the authority of the contracting officer or agent to execute each specific instrument, or a certificate from the Government contracting officer showing that he has in each instance fully satisfied himself as to the authority of the corporate officer or agent to execute each specific instrument, will be required with each copy of the lease.

(g) A statement must be submitted in support of leases for customs premises involving an expenditure of $500 or more per year, signed by the president of the local Federal business association, or by the chairman of his real estate committee, if there be one, or, if there be no association, by the official submitting the application, to the effect that suitable space sufficient for the needs of the activity in question is not available in any public or commercially rented space in the locality.

(h) When a lease contains a renewal option in paragraph 5 of standard Form 2 to continue it in force for a stipulated period upon the terms and conditions specified in the lease, and it is to the public interest to exercise the option and continue the lease in force, collectors of customs should give the lessor a notice in writing prior to the time specified in the renewal clause and secure a new lease on standard Form 2 under the procedure above. To each copy of the renewal lease should be attached a copy of the written notice of renewal. These renewal leases should be given the same contract number as the lease containing the renewal option and submitted to the Bureau of Customs for administrative action and approval the same as in the case of an original lease.

Gen. Reg. No. 42.
Supp. No. 1

7 Comp. Gen.,
848.

CLAIMS

Art. 1226. Employees-Deceased.-(a) The collector shall immediately, upon the death of an employee, notify the department, giving the date of death. The report will be executed on customs Form 3021 and forwarded to the Bureau of Customs in quintuple.

(b) If salary was due the deceased at the time of death, forward direct to the Bureau of Customs application for settlement, standard Form 1055, accompanied by a voucher drawn in favor of the estate of the deceased, covering compensation due to and including the date of death (claims for refund of retirement deductions should not be included in this voucher), together with a certified copy of letters testamentary. If there is to be no administration of the estate, forward receipt for funeral expenses and voucher with the application (standard Form 1055) of representative of the deceased.

(c) If the funeral expenses have not been paid, the bill for same and waiver to claim on compensation of the deceased, executed by the undertaker in favor of the representative, should be forwarded with the affidavit and voucher.

(d) To facilitate early settlement, full information should be forwarded regarding claims against the estate of the deceased, such as funeral expenses, physician's services, hospital charges, or any preferred claims under the laws of the domicile of the deceased. Information relative to salary which has been certified on rolls, and receipt, disposition, and action on checks should also be furnished.

(e) In no case should the name of the deceased be entered on regular pay rolls, except for checks drawn prior to death. If any checks have been issued and remain un-negotiated, same should be forwarded to the Bureau of Customs with short certificate of letters of administration, or, in case there is to be no administration of the estate, with application on standard Form 1055, executed by representative of the deceased for indorsement of the check by the General Accounting Office, or other action toward payment to the person legally entitled to the salary of the deceased.

An application, (Pension Bureau Form 3R15), for use in applying for refund of retirement deduction should be forwarded upon receipt of notification of death. The amount claimed on this account should not be included

in the salary voucher, and should be executed in accordance with the instructions on the form. The application will be forwarded direct to the Bureau of Customs, personnel division, accompanied by a copy of the death certificate and, if there is to be administration of the estate of the deceased, certified copies of the letters of administration, or certificate of court, for transmission to the Bureau of Pensions, through the division of appointments.

(g) If there be any other claim for moneys due the deceased employee, such as for overtime services rendered or travel or subsistence expenses not refunded, the same procedure should be followed as in the case of claims for unpaid salary.

Art. 1227. Miscellaneous claims.-(a) All other claims of whatever nature arising under the customs laws and/or which may be chargeable against customs funds, as well as claims for surplus from proceeds of sale, when such surplus has been covered into the Treasury, shall be forwarded direct to the Bureau of Customs, together with all supporting documents and information available, for administrative examination.

(b) In the case of claims for surplus from proceeds of sale of unclaimed merchandise, the original bill of lading shall be submitted in support of the application unless the claim involves only a part of a shipment, in which case a photostat copy of such bill of lading will be required.

OVERTIME SERVICE

sec. 5, as amended

1920. U.S.C., title

Tariff act, sec. 450,

T.Ds.38587, 38290,

Art. 1228. Extra compensation.-(a) Customs officers Act Feb. 13, 1911, and employees performing services at night, or on Sun-by act of Feb. 7, days and holidays, for lading or unlading of cargo or 19, sec. 267. merchandise, or lading cargo or merchandise for trans-451, 452. portation in bond or for exportation in bond or for expor-39331, tation with benefit of drawback, or in connection with the receiving or delivery of cargo or merchandise on or from the wharf, or in connection with the unlading, receiving or examination of passengers' baggage, or in boarding vessels, or in the entrance and clearance of vessels, or in the issuance and recording of their marine documents and instruments of title, shall receive extra compensation, to be paid by the master, owner, or agent of the vessel, or by the transportation company.

(b) Boarding officers shall receive extra compensation for night services and Sunday and holiday service at the

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