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Monthly return of 926. Though the monthly schedule of Bonds to be returned to the Secretary of the Trea-
Bonds taken, is ne-
glected by Collectors : sury was originally represented to Collectors to be of great importance to enable him to an-

ticipate, in his arrangements for ordering disbursements, the amounts that may be incoming,
they have not been punctually attended to; and the faithful perforinance thereof is again
enjoined: S's cir. 17th March, 1794; V.1, p. 153.

_separate Bonds for each instalment.

927. Separate Bonds are required to be taken for separate instalments of duties, instead of one Bond payable by instalments: C's cir. 24th April, 1794; V.1, p. 105.

Monthly returns of Bonds paid, and not paid, at maturity :

928. The monthly schedule of liquidated Bonds (according to form prescribed by circular of the 1st December, 1789, must also exhibit a statement of Bonds that had become due and remained unliquidated, from whatever causes, and explaining the precise situation of each: C's cir. 17th November, 1796; V. 1, p. 139.

-suits to be prosecuted with energy, &c.

929. The want of energy and system in the manner of proceeding upon Bonds for duties as they fall due, is complained of as greatly contributing to the injury of the Revenue: C's cir. 28th February, 1799; V. 1, p. 170.

Same subject.]

930. When Bonds are not punctually paid, it is not sufficient for the Collector to hand them over to the attorney, but it is also his duty to see that they are prosecuted to judgment, and to stimulate the marshal to the execution of his duty: C''s cir. 28th February, 1799; V.1, p. 171.

Monthly returns, to give the No. of each Bond.

931. T'he monthly schedule (aforesaid) of liquidated Bonds must exhibit the number of each Bond, corresponding with the numbers affixed to the Bonds when they were taken: C's cir. 25th March, 1799; V. 1, p. 173.

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Weckly returns of Bonds put in suit, &c.

932. A weekly schedule or abstract is required of Bonds put in suit during the week, with the attending particulars: S's cir. 20th August, 1801; V.1, p. 209.

Monthly returns of liquidated Bonds.

933. A monthly schedule is required of liquidated Bonds: S’s cir. 20th August, 1801; V. 1, p. 209.

Monthly returns of 934. A monthly schedule is required, according to form prescribed, of Bonds taken and Bonds taken and liqui- liquidated in each District: S's cir. 31st March, 1803; V.1, p. 221.

Interest on Bonds, quarterly returns of.

935. An account of interest accruing on Bonds given for duties is required to be rendered in Collectors quarterly returns, according to form transınitted: O's cir. 5th April, 1806; V.1, p. 235.

Credit on duties extended partially.

936. Terms of credit for Revenue Bonds are extended, in certain cases, by act of the 10th March, 1808: S's cir. 12th March, 1808; V.1, p. 267.

Bond balances im

937. Bond balances, in certain cases, how affected, by Collectors receiving improper compaired by double com- missions--say double commissions--in such cases: C's cir. 16th May, 1809; V. 1, p. 249.

938. A statement of the aggregate amount of Bonds in suit in each Collection District, is required of Collectors, with special urgency: C's cir. 7th February, 1812; V. 1, p. 267.

Amount of bonds in suit required specially.

939. Or Bonds taken for duties on captured goods brought into the United States, rules Bonds for duties on are prescribed respecting the securities therelo, their collection, &c.: C's cir. 13th July, lectioner.

captured goods, col. 1812; V.1, p. 272.

940. Care is required to take ample security ou Duty Bonds for large amounts of duty: S's cir. 5th June, 1815; V.2, p. 52.

Ample security to large bonds.

941. A "
summary statement of the Revenue, bonded and outstanding,” is required, to


bonded enable the Secretary of the Treasury to make his customary annual report to Congress: S's and outstanding, a cir. 29th November, 1816; V.2, p. 70.

942. The instructions of the 20th August, 1801, requiring (among other returns specified) Weekly returns of a weekly abstract of Bonds put in suit, and a monthly schedule of Bonds liquidated, are monthly" of bonds" liagain called to the attention of Collectors, to correct remissness, by transmitting a further quidated, neglect of,

. copy for their future government: S's cir. 14th October, 1818; V. 2, p. 93.




943. Bonds for duties on wines or distilled spirits, deposited in public stores, in order to Transition

Bonds without, entitle them to drawback according to act of the 20th April, 1818, may be taken without Bonds with sureties on surety; but to obtain a permit for the subsequent removal of the goods, bonds with sureties teas and spirits depo

sited for duties. for the duties must first be given: C''s cir. 14th April, 1819; V. 2, p. 12.

944. When Bonds are taken for duties on captured goods brought into the United States In taking Bonds on

captured goods, how and delivered up to their claimants, is the calculation of duties made in reference to the calculate the duties, value of the goods in the United States, or at the place whence they were shipped; and are respecting, value and the Bonds taken without reference to title to drawback on a subsequent exportation of the goods ? C's cir. 16th May, 1819; V. 2, p. 38.

945. The irregularity which has occurred in weekly returns of the amounts of Bonds put Weekly returns of

Bonds put in suit nein suit having subjected the Department to great difficulty in ascertaining RESULTS, a new glected; new form of. form is transmitted, by which Collectors are required to make their future returns: S's cir. 3d July, 1819; V. 2, p. 106.

946. Between the Bond accounts and the abstracts of duties on goods imported, a coinci- Bond accounts, and

abstracts of duties, to dence is desirable, and the reason why stated: C's cir. 27th September, 1819; V. 2, p. 47. correspond.

947. An account or statement, to be rendered weekly to the Secretary of the Treasury, of Bonds in suit and Bonds in suit paid: C's folio cir. 31st July, 1821; p. 8.

Weekly returns of Bonds in suit, and Bonds paid in suit.

948. An account or statement, to be rendered monthly to the Secretary of the Treasury, of Bonds taken for duties: C's folio cir. 31st July, 1821 ; p. 9.

Monthly returns of duty Bonds taken.

949. A quarterly abstract of interest received by Collectors on Duty Bonds not paid at maturity is required: C's folio cir. 31st July, 1821; p. 9.

Interest paid on Bonds-quarterly rey Neglect of Bond, returns again reproved.

turns of,

950. The instructions of the 20th August, 1801, and repeated on the 14th October, 1818, are again called to the attention of Collectors, who are further informed that their monthly schedule of liquidated Bonds should be strictly confined to the operations of the month, otherwise the object of such monthly returns is defeated: S's cir. 22d June, 1822; V. 2, p. 131.

Registry of Bonds

951. Of Bonds outstanding, consisting of Bonds not due, and Bonds in suit, a registry outstanding, kept in the Treasury, accord- is required to be kept in the Treasury Department—and to afford facilities to this object, ing to list from Col- Collectors are required to furnish lists of all such Bonds, (retrospectively without regard to

limit,) according to forms transmitted: C's cir. 5th August, 1822; V.2, p. 190.


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952. Monthly statements of Bonds put in suit are required, from and after the 14th Januay, ultimo, to substitute the weekly statements heretofore required: S's cir. 8th February, 1823; V.2, p. 136.

Rule for transition 953. Duty Bonds given without sureties, on a deposite of wines, teas, or distilled spirits,
from Bonds without to
Bonds with sureties,on are improperly included, by sundry Collectors, in the quarterly returns of “ Bonds taken
Teas, Wines, and
Spirits :

and discharged;" whereas, when the goods are delivered up, and Bonds with sureties
are given for the duties thereon, an endorsement should be made of the fact on the original
deposite Bonds; then the Bonds with sureties will be properly included in the quarterly re-
turns, as in such cases provided: C's cir. 17th March, 1823; V.2, p. 242.

-distinct account to 954. An abstract of the Duty Bonds given without sureties, on a deposite of teas, wines, made, of said Bonds: and distilled spirits, in the public stores, is to be kept and rendered quarterly, according to

form, distinct from those of “Bonds taken” and “Bonds discharged": C's cir. 17th March, 1823; V.2, pp. 242, 253.

--indulgence on Bonds before suit.

955. All applications for indulgence on Bonds for duties must be made before suit is brought, and not through the “ Agent of the Treasury," but directly to the Comptroller: C's cir. 25th August, 1823; V.2, p. 278. (53.)

Statement of out

956. In addition to the statement of the outstanding Duty Bonds at the different Cusstanding Duty Bonds, to

be accompanied tom-houses, it is desirable that Collectors should state the place of abode of the owners, with abode of parties, and

whence the agents, importers, or consignees of the goods and of the sureties in the bonds, and the coungoods were imported. tries whence the goods in each case were imported,” for the information of Congress: S’s

cir. 22d July, 1828; V.2, p. 198.

[Same subject.)

957. Collectors are reminded to despatch the information required in the aforesaid circular of the 22d July for the use of Congress: S's cir. 17th October, 1828; V. 2, p. 205.

Duty Bonds to be

958. Instructions, according to a regulation of the President of the 3d March, 1828, (not deposited in U. States Bank, branches, and in this collection) were given, requiring that all public moneys in the hands of collecting or ficante banks for collec- disbursing agents and officers of the Government be kept in the Bank of the United States

and its branches, or in State Banks cmployed under the sanction of the Secretary of the Treasury—but this instruction not having been fully complied with, it is again enjoined;

( 53.) The Comptroller was the “ Agent of the Treasury,'' when that office was first established.

and for the like reason of safety to the public Revenue, Collectors are now required to deposite, in like manner, Duty Bonds for collection: S's cir. 17th November, 1828; V. 2,

p. 206.

959. The great irregularities which have occurred in the monthly returns of Revenue --monthly returns of Bonds put in suit, having rendered it impracticable to ascertain the amount put in suit du- lected; new form of, ring the year, certain new forms are prescribed to correct the evil, and insure uniformity in for observance. those returns in future: S's cir. 1st May, 1829; V.2, p. 210.

960. The heavy losses sustained through failure of importing inerchants to pay their Duty Losses on Bonds,

require a Bond acBonds, impose the necessity of requiring Collectors to keep“ a Bond Account with each exten- count to be kept with sive importer," by reference to which they may be guarded against such merchants' excessive large importers, credits, either as principals or sureties in Duty Bonds: S’s cir. 5th June, 1829; V.2, p. 214.

961. To avoid the delays which have occurred in making the monthly returns of liqui- , Monthly returns of dated Bonds, a simple summary of the amount of Bonds liquidated on the several terms of preceded by a sumcredit of 6, 8, 9, 10, 12, and 18 months is required, in addition and in advance of said inary statement, as a detailed monthly returns: S's cir. 14th June, 1830; V. 2, p. 242.


viz: 66

Three distinct Bond 962. Three distinct Bond Accounts are required to be kept and rendered to the Depart

Accounts to be kept ment,

a general account of Bonds taken and discharged"_" an account of Bonds and rendered. put in suit”—and“ an account of Bonds given for duties on goods deposited in the public stores:" C's cir. 25th June, 1830; V.3, p. 64.

963. Duty Bonds may be discharged in certain cases, by corresponding debenture certificates for so much: C's cir. 15th November, 1830; V. 3, p. 87.

Bonds may be paid by debentures :

964. Duty Bonds, after having been put in suit, cannot be discharged by corresponding --but not after suit

commenced. debenture certificates: C's cir. 25th March, 1831; V.3, p. 123.

965. Bonds are to be taken of Railroad companies or State authorities, for the refunding of Bonds for returning

drawback on Railroad drawback paid them of duties on railroad iron, in case said iron be not laid down in three Iron, if not laid down years, as prescribed by the act of the 14th July, 1832, “ to release from duty iron prepared for, and actually laid on, railroads, &c:" C's cir. 27th July, 1832; V.3, p. 213.

in three years.

Returns of credits


967. An abstract is required of the credits endorsed on Bonds given for duties on goods that are exempted from duty after the 3d March, 1833: C's cir. 4th January, 1833; V.3, Duty Bonds. pp. 247, 251.

Bonds and deben

968. Of Duty Bonds and debentures—regulations are prescribed for the abatements of the former, and for issuing the latter, in reference to the difference between the duties imposed thres incediunt differs on the same articles by the act of the 14th July, 1832, and the amendatory act of 20 March, of 1832 and 1833. 1833, passed before the former act went into operation: C's cir. 7th March, 1833; V.3, p. 360.

969. A new form of liquidated Bond account is promised, to be transmitted as soon as prepared: C's cir. 26th December, 1833; V.3, p. 442.

New account of liquidated Bonds:

(Same subject.)

970. The aforesaid form of account of liquidated Bonds is transmitted according to promise: C's cir. 12th March, 1834; V. 3, p. 449.

Monthly returns of 971. A monthly abstract of Bonds put in suit during the month, and a monthly schebonds taken, bonds liquidated, and bonds dule of Bonds taken and Bonds liquidated during the month, are, with sundry other reput in suit during the month.

turns, again enumerated, to supply or replace former instructions to Collectors, which may have been mislaid or overlooked by some of them: S's cir. 12th November, 1835; V. 3, pp. 82 to 87.

Extent of discredit 972. The Secretary of the Treasury answers inquiries concerning the extent of disability Duty Bonds at matu- to obtain a new credit for Duty Bonds, incurred by a party in a Bond for Duties not paid rity.

at maturity—“that it applies to all, except those to whom indulgence has been extended before maturity:" S's cir. 24th May, 1837; V.3, p. 136.

Amount of Bonds 973. Collectors are requested to make a report, up to the 20th August next, of the gross not due, excepting those extended, is call- amount of Bonds taken for Duties which may not be due, and on which payments have ed for.

not been postponed or extended: S's cir. 31st May, 1837; V.3, p. 138.

Gross amount of Bonds falling due, &c.

974. On or before the 10th of November next, the Collectors are required to state the gross amount of Bonds that will fall due between that day and the end of the year: S's cir. 23d September, 1837; V.3, p. 148.

Extension of time, and fees chargeable, on Duty Bonds.;

975. In pursuance of the act of 16th October, 1837, “granting extension of time for the payment of Duty Bonds,” instructions are given to govern Collectors in executing said act, and the fees they may charge therefor, as in other cases: S's cir. 17th October, 1837; V.

3, p. 152,

(Same subject.]

976. Inquiries having been made by Collectors and Merchants, respecting the proper construction to be put upon the act of 16th October, 1837, authorizing a further postponement of payments on Duty Bonds, answers are given in the form of Instructions for the government of Collectors in executing said act: S's cir. 301h October, 1837; V.3, p. 155.

Amount of Bonds, and Cash on hand, to be stated

977. An account of Bonds outstanding, and of Cash on hand, is required to be rendered by Collectors before the 1st of December next, for the use of the President: C's cir. 10th November, 1838; V.3, p. 661.

for the use of the President.

978. Collectors statements in answer to the aforesaid call of 10th November are transmitted by the Comptroller to the Secretary of the Treasury for the use of the President: C's letter to Secretary, 1st December, 1838; V.3, p. 681.

Account of Bonds 979. An account of Bonds ( 54 ) and balances for Duties remaining unpaid at the end of and balance, at the end of official term, carried a Collector's term of office is (on bis re-appointment, or the appointment of a successor,) to obligation of new to be carried into the series of accounts of the new term of office, lo meet the change of obterm.

ligations in the new official Bond and Sureties: C's cir. 20 September, 1839; V. 3, pp. 771, 773.

( 54.) See the subject of Bonds resumed at No. 1287 ; Section 3, Chapter 3, sequel.

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