Tariff act 1930, sec. 401 (g).

T. D. 38249.

same rates as other customs officers, the amount of such extra compensation to be prorated among the various vessels boarded.

(c) The rates of extra compensation are payable in cases where the services of customs officers or employees have been duly requested and the officers or employees have reported for duty, even though no actual service may be performed.

(d) Customs officers and employees should be ordered to report for duty sufficiently in advance of the expected arrival of a train or vessel to properly safeguard the revenue. However, waiting time should be reasonable and compatible with the circumstances in each case.

(e) The extra compensation for overtime services is in addition to the regular compensation paid by the Government in the case of officers and employees whose compensation is fixed on the ordinary per diem basis and those receiving a compensation per month or per annum.

(f) Extra compensation for "waiting time" will not be allowed unless and until an officer or employee actually reports for duty.

(g) Extra compensation will not be allowed for overtime services rendered in connection with visaing passports and inspecting baggage of passengers destined to foreign ports; searching vessels and freight trains for contraband articles; inspecting car seals and checking manifests; and examining vessels under the passenger act of 1882.

Art. 1229. Definition of "night" and " " and "holiday." For the purpose of computing extra compensation the word "night" will be construed to mean the time from 5 o'clock p. m. to 8 o'clock a. m. and the term "holiday" shall include only national holidays, viz, January 1, February 22, May 30, July 4, the first Monday in September, Thanksgiving Day (when designated by the President) and December 25, and such other days as may be made national holidays.

Art. 1230. Rate of compensation.-(a) For service performed after 5 p. m. of any days, including Sundays and holidays, one-half day's pay will be allowed for each two hours or fraction thereof of at least one hour that the overtime extends beyond 5 p. m., provided that the overtime is not less than one hour. The maximum amount which may be paid an employee for services between 5

p. m. and 8 a. m. shall not exceed two and one-half days' pay.

(b) In computing the amount earned for overtime at the rate of "one-half day's pay for each two hours or fraction thereof of at least one hour that the overtime extends beyond 5 o'clock p. m.," one-half day's pay shall be one-half of the gross daily rate of pay; each two hours is the time period for purpose of computation; at least one hour means the minimum service in each period for which extra pay may be granted. If service continues beyond a 2-hour period, it must extend for at least one hour into the following 2-hour period to be entitled to extra pay for the second period. When the overtime extends beyond 5 p. m. payment of extra compensation from 5 p. m. for services consisting of at least one hour is authorized, even though such services may not actually begin until 7 p. m., 9 p. m., or later, provided, however, that the officer rendering the service remained on duty from 5 p. m., in which case the time between 5 p. m. and the time of beginning the actual service shall be computed as waiting time, and where the actual services begin as late as 9 o'clock p. m. there should be an affirmative statement that the officer was required to remain on duty between 5 p. m. and 9 p. m., if a charge for waiting time is made. Where, however, service is rendered between 6 a. m. and 8 a. m. only, the charge for such services, or one hour thereof, will be one-half day's extra pay.

(c) In computing extra compensation where the services rendered are in broken periods and less than two hours intervene between such broken periods, the time served should be combined with the waiting time and computed as continuous service.

(d) Where two hours or more intervene between broken periods, one-half day's extra pay will be allowed for each distinct 2-hour period or part of a 2-hour period, if waiting time and actual service rendered within each period consist of at least one hour.

(e) The same construction should be given the act when charging for waiting time as governs the charge for services actually rendered. No charge should be made unless after having reported for duty the waiting time amounts to at least one hour.

Art. 1231. Sundays and holidays. (a) For authorized services performed on Sundays and holidays between 8 a. m. and 5 p. m., customs officers and employees shall be

T. D. 38048.

Tariff act 1930, secs. 483, 485, par. (d).

entitled to two days' pay in addition to their regular compensation.

(b) Officers and employees who are paid on a per diem basis "when employed" will receive no other compensation for services rendered by them on Sundays and holidays than that allowed under the overtime act.

(c) If overtime service is performed on Sundays or holidays in connection with the unlading or other authorized service for two or more vessels or vehicles the two days' extra compensation shall be prorated between the different vessels or vehicles.

Art. 1232. Accounting for overtime.-(a) Upon receipt of any payments for the services of officers and employees at night or on Sundays or holidays, collectors shall immediately deposit the same in their special deposit accounts and make payment therefrom by check to the officers and employees who rendered the services, and refund in the same manner any funds deposited in excess, these funds to be accounted for in the same manner as other moneys deposited in special deposit accounts.

(b) Protests against the exaction of extra compensation should be forwarded by collectors to the Commissioner of Customs.

(c) An application and permit to lade or unlade cargo at night or on Sundays and holidays, Customs Form 3581, shall be filed with the collector before the assignment of customs officers and employees for overtime service.

INCREASED, ADDITIONAL, AND SUPPLEMENTAL

DUTIES

Art. 1233. Collection of.-(a) Notice of increased, additional, and supplemental duties due upon liquidation (customs Form 5107) will be promptly sent by collectors to the importer of record or to the ultimate consignee when the latter has become liable for the duties under the provisions of section 485 (d), tariff act of 1930. If within 10 days thereafter such duties shall not have been paid, the collector shall cause an investigation to be made to ascertain the whereabouts of the parties indebted and T. D. 37919, par. make efforts to collect the duties. If the parties can not be found, or are dead, leaving no estate, or are insolvent, he shall report the facts to the Solicitor of the Treasury, through the Bureau of Customs, who may authorize the collector to treat such duties as uncollectible, without prejudice, however, to the right of action on the part of the Government.

55.

(b) In all other cases, where the amount involved exceeds $10 and the same has not been paid within 10 days, the United States attorney should be requested to proceed to enforce collection. If the amount is $10 or T. D. 42596. less the facts should be reported to the Solicitor of the Treasury, through the Bureau of Customs, for authority to treat such duties as uncollectible, without prejudice to the right of future action on the part of the Government.

(c) When entry is made in the name of a nominal consignee, as provided in section 485 (d), tariff act of 1930, suit for recovery of the duties should not be commenced until 10 days after the 90 days provided by said section for the submission of such declaration.

PHILIPPINE ISLAND TARIFF FUND (DUTIES)

Art. 1234. Collections.-(a) All estimated duties col- Act. Mar. 8, 1902, lected in the United States upon articles coming from sec. 4 (32 Stat. 54). the Philippine Archipelago shall be deposited by collectors

of customs in special deposit account, there to be held as a separate fund.

(b) After the liquidation of the entry, the amount found due will be transferred to the regular account and deposited on certificate of deposit Form 4, to the credit of the Treasurer of the United States, in account, Philippine Island fund (duties). The balance, if any, will be refunded to the payor. Increases found due on liquidation will be deposited direct to Philippine Island fund (duties).

(c) Refunds.-If by reliquidation of the entry, it is found that an excessive amount has been collected from the importer, refund shall not be made from the excessive duties account, but only on claim filed with the Secretary of the Treasury through the Commissioner of Customs for payment from the Philippines special fund (customs) appropriation.

(d) Tonnage tax on foreign vessels from the Philippine Islands shall be deposited as a miscellaneous receipt on certificate of deposit Form 5, to the credit of the United States in account "Philippine Island Fund (tonnage tax).”

VIRGIN ISLAND FUND (DUTIES)

Art. 1235. Collections.-Duties collected in the United States upon articles coming from the Virgin Islands, shall be held as a separate fund subject to specific instructions from the Secretary of the Treasury as to disposition.

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