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(d.) Of Returns of Impost Duties, as avails of the Revenue proper, ( 55 ) Weekly, Monthly, and Quarterly, for infor
mation and for settlement.
980. Returns to the Treasury, of Collectors' Accounts, are required to be made, in va- WEEKLY RETURNS rious respects, Weekly, Monthly, Quarterly, and Yearly, according to the subjects and bursements of Reve
of receipts and disthe forins prescribed—commencing with the call of the Secretary of the Treasury, of this nue, by Collectors, for date, for an account current of the Revenue received and disbursed weekly: S’s cir. 22d September, 1789; V.1, p. 3.
981. A form for rendering the aforesaid Weekly Account of moneys received and dis- -form of Returns: bursed by Collectors is transmitted: S's cir. 2d October, 1789; V. 1, p. 7.
982. The said form is substituted by another, with further instructions: S's cir. 20th -form changed: October, 1789; V. 1, p. 19.
983. Collectors are informed, that on this day the Comptroller of the Treasury transmits -notice that the Comp
troller will supply forms: to them the forms necessary for making their returns to the Secretary's Office, (weekly, monthly, &c.:) S's cir. 1st December, 1789; V.1, p. 34.
984. Weekly Returns of moneys received, and moneys paid away, during the Week, --forms are transmitted
by the Comptroller: (with other Returns noticed in the sequel,] are required to be transmitted by Collectors to the Secretary of the Treasury, according to form prescribed: C's cir. 1st December, 1789; V.1, p. 9.
985. (All forms transmitted to Collectors by the Comptroller are required by the Secre--his authority complete
without voucher: tary be considered as authentic, whether reference be inade to the approval of the Secre. tary or not: S's cir. 17th February, 1790; V. 1, p. 45.)
986. The last Weekly Return in each quarter shall include the last day or days of the last Weekly Return
in a quarter: quarter; and consequently, in some instances, more days than the precise term of a week: C's cir. 24th December, 1792; V.1, p. 37.
987. Collectors are instructed to transmit their Weekly Returns, in future, without re--Returns to be with.
out remark: mark: S's cir. 20th May, 1792; V.1, p. 107.
( 55.) Returns or Statements of accruing Revenue, and other subjects connected therewith, were, from time to time, required to be made by Collectors to the Secretary of the Treasury, for his information, Weekly, Monthly, Quarterly, and Yearly, and to the proper accounting officers, for settlement, Quarterly, according to the subjects and the forms prescribed respectively-commencing with the call of the Secretary, (as above stated,) on the 22d September, 1789, for a Weekly account current of the Revenue received and disbursed during the week. Shortly after that date, the Comptroller, in his circular of the 1st December, 1789, by direction of the Secretary of the Treasury, prescribed the various forms for making the said returns to the Secretary for information, and to the accounting officers for settlement; which forms, (as has been stated in a note at the commencement of this Chapter,) were occasionally amended, and added to, by subsequent instructions, to conform to existing regulations and enactments, until the 31st July, 1821, when they were remodeled and substituted by a new set of forms, greatly extending and multiplying the details, in conformity to the Comptroller's circular of that date, and the demands of existing laws. That circular being printed in folio is not in this collection, but is here referred to, in its detached form, when occasion requires. It is also proper to observe here, that many of those forms of returns being inappropriate to this Section, are referred to in their proper places under other appropriate heads—for example, Tonnage duties, Light money, and other avails of the Revenue proper, are grouped in the next Section, (9.)
- Weekly Returns are classified and enumerated.
988. The Weekly Returns to the Secretary of the Treasury are now prescribed and enumerated thus: 1. Return of moneys received, and moneys paid, by Collectors during the week, to bear date the last day of the week, including the receipts and payments of that day, and be mailed on the next day-distinguishing between receipts on Bonds at maturity and after being put in suit, receipts for duties on goods at the time of importation, receipts for duties on Tonnage, and receipts on any other account; also, distinguishing between payments made into the Treasury; payments made on debentures for drawback, falling due at the same time with the same duties, and on debentures for drawback of duties already paid; payments of debentures for bounty on pickled fish and salt provisions exported; payments of bounty on fishing tonnage; payments of drawback on the exportation of domestic spirits distilled from imported molasses; payments of expenses attending the collection of the Revenue, the items of which to be specifically stated and distinguished from one another; and that the dates and mode of these several payments, whether by remittances, drafts, or payments in Bank, be specified—excepting from said Returns the moneys received from seamen as hospital money, and the payments made on the same account—but not dispensing with any other detailed Returns heretofore adopted by Collectors. 2. A Weekly Return of debentures issued, for drawbacks, for entries made for bounties on fish, and for bounties on fishing tonnage. 3. A Weekly Abstract of Bonds put in suit [changed into a Monthly Return by instructions of the 8th February, 1823.] 4. A Weekly Account of receipts of Hospital Tax, and disbursements of the same during the week: S’s cir. 20th August, 1801; V. 1, pp. 207 to 211.
Hospital Tax, as a separate fund:
989. Further instructions are given, requiring an account of the receipts of Hospital Tax, to be kept as a separate fund, returnable weekly: S's cir. 31st May, 1802; V.1, p. 214.
- former instructions repeated:
990. The circular instructions of the 20th August, 1801, are again transmitted to Collectors, to remind them of the Weekly (and Monthly) Returns thereby required to be made to the Secretary: S's cir. 14th October, 1818; V.2, pp. 93 to 97.
- Weekly Returns confined to principal districts:
991. An account is required to be rendered Weekly, from large Collection Districts, of moneys received, and paid away, during the week: C's folio cir. 31st July, 1821; p. 8.
-former instructions are again repeated:
992. The instructions of the 20th August, 1801, and of the 14th October, 1818, in relation to Weekly (Monthly and other) Returns, are again called to the attention of Collectors for their strict observance: S's cir. 22d June, 1822; V.2, p. 131.
-diversity of forms de- 993. Inconvenience having resulted from the variety of forms used by different Collecstroy uniformity in the Returns—one substitut- tors in making Weekly (and Monthly) Returns of moneys received and moneys disbursed, ed:
a form is transmitted for their use, with a view to establish uniformity in future: S's cir. 11th September, 1829; V.2, p. 225.
- difficulties in official Returns, &c., still to be obviated.
994. The difficulties still existing with Collectors in reference to the discharge of their official duties, indicating that the instructions heretofore issued have been mislaid or overlooked by some of them, it is deemed proper (says the Secretary) to embody the most prominent of those instructions in relation to the transmission of their accounts (which see under their respective heads ;) among which the Weekly Returns called for, are-1. A return to the Secretary of the moneys received and paid at the Custom-house during the week, and the Bank certificate of moneys deposited. 2. A Weekly Return of the amounts of specie imported and exported during the week, specifying whence it comes and whither it goes, &c., &c.: S's cir. 12th November, 1835; V. 3, pp. 82 to 87.
995. (As the Collectors' returns show larger balances retained on hand than can be wanted Current expenditures
only to be retained from to pay the current expenditures of their offices, they are again required to deposite the excess weekly deposites. in Bank to the credit of the Treasurer, and transmit the certificates of deposite to the Department: S's cir. V.3, p. 115.)
996. (Former instructions are renewed, respecting the deposite of public moneys by all
to be retained from weekCollectors, weekly, in the public depositories—retaining only enough to pay Debentures and ly and DAILY Deposites. current expenditures for their Districts—excepting the Collectors of New York, Boston, Philadelphia, and New Orleans, who are required to deposite daily: S's cir. 11th May, 1843; V.3, p. 316.)
997. The form of the Monthly returns (or weekly, as the case may be) of the moneys
of moneys received received and paid away during the month (or week), to be transmitted to the Secretary of and paid away: the Treasury, is prescribed: O's folio cir., July 31st, 1821; p. 8. (56.)
998. Inconvenience having resulted from the variety of forms used by different Collec- —said returns are in
regularly made, &c. tors in making Monthly (and weekly) returns of moneys received and disbursed by them, a form is transmitted for their observance, to insure greater uniformity in future: S’s cir. 11th September, 1829; V.2, p. 225.
999. From the difficulties which still seem to exist with Collectors in reference to the dis- Summary of the charge of their official duties, indicating that the instructions heretofore issued have been monthly returns to be mislaid or overlooked by some of them, the Secretary deems it proper to embody the most
the Treasury. prominent of those instructions, having relation to the transmission of their accounts among which, the monthly returns called for are as follows-1st, a monthly return of debentures issued for drawback of duties during the month; 2d, a monthly list of entries made for bounties on pickled fish exported, and for bounties on the tonnage of fishing vessels; 3d, a monthly abstract of Bonds put in suit during the month; 4th, a monthly summary of duties collected; 5th, a monthly schedule of Bonds taken and Bonds liquidated in the month; 6th, a monthly transcript of the journal of Revenue Cutters: all of which to be punctually transmitted: S's cir. 12th November, 1835; V. 3, pp. 82 to 87.
QUARTERLY SOM MARY OF REVENUE :
1000. A Quarterly Summary of duties received, and of drawbacks and other moneys paid away, is required from Collectors without delay, as the forerunner of their quarterly to anticipate nett proreturns of accounts for settlement, that the Secretary inay see, as nearly as possible, “the ceeds: nett (57) proceeds of duties," &c.: S's cir. 12th October, 1792; V.1, p. 129.
( 56. ) The weekly and monthly returns are generally of the same purport; the shorter period being applicable to the use of Collectors of large Districts, and the longer to Collectors of small Districts: so that the instructions in relation to the weekly returns of the state of the finances arising from receipts and disbursements by Collectors, are generally applicable to monthly returns of the same, though these are far from being so frequently reiterated.
( 57. ) The nett quarterly amount of Revenue is to be shown by the balances of Collectors' returns of their Quarterly accounts current, made to the First Auditor of the Treasury for settlement; and the aforesaid Summaries are intended to anticipate what those balances will be.
-o be laid before Congress:
1001. A summary statement of the accruing Revenue, per quarter, is called for, to be laid before Congress, convened by proclamation of the President for the 26th October next: S''s cir. 31st July, 1807; V.1, p. 250.
-summaries, extra, of 1002. For the purpose of obtaining certain results, several statements are called for, viz.: duties, tonnage, and commerce with British 1 and 2. Summaries to show the amount of Duties on Imports and Tonnage, accruing for dominions, called for:
the quarter ending on the 30th September last, and from that time to the receipt of this letter. 3 and 4. Summaries to show the number of vessels sailing for, and arriving from, the British Dominions, within certain periods. Also, prompt attention to the regular quarterly summaries is required: S's cir. 20th October, 1812; V.2, p. 19.
-ordinary annual summary called for:
1003. A summary statement of the Revenue, bonded and outstanding, for the 3d quarter of the present year, is requested, to enable the Secretary to make his annual report to Congress: S’s cir. 29th November, 1816; V. 2, p. 70.
1004. A summary statement of the Duties on Imports, and on Tonnage, Light money, Passports, &c., which have accrued during the preceding quarter, is called for: S's cir. 10th October, 1817; V.2, p. 80.
(Same subject. )
1005. A like summary is requested, for the quarter ending the 30th September instant; and on the 1st November next the like statements of receipts, &c., in October, will be expected at the Treasury: S's cir. 1st September, 1818; V.2, p. 91.
(Former instructions are repeated.)
1006. (The circular instructions of the 20th August, 1801, are again transmitted to Collectors, to remind them of the (weekly, monthly, and) quarterly returns therein required to be made to the Secretary of the Treasury, &c.: S's cir. 14th Oct., 1818; V. 2, pp. 93 to 97.)
Regular Summary of 1007. A summary of the Revenue accruing from Duties on Imports and Tonnage, Revenue is called for: Light money, Passports, &c., for the quarter ending the 30th September, current, is called
for by the Secretary; at the same time reminding collectors to be punctual in making their quarterly returns to the proper accounting officers for settlement: S's cir. 3d September, 1819; V.2, p. 113.
1008. The like annual summary of Revenue accruing for the 3d quarter of the current year is required to be forwarded by the expiration of the quarter: S's cir. 23d August, 1820; V. 2, p. 121.
1009. The annual call for the summary of accruing Revenue for the 3d quarter is made according to usage: S’s cir. Ist September, 1821; V.2, p. 127.
(Same subject. )
1010. The summary of Revenue accruing for the 3d quarter of the current year is called for: S's cir. 5th September, 1822; V.2, p. 135.
1011. The like summary of Revenue for the 3d quarter of the current year is called for: S's cir. 2d September, 1823; V. 2, p. 145.
1012. The like summary of Revenue for the 3d quarter of the present year is called for, [that of 1824 not being preserved, if it was made]: S’s cir. 1st Nov., 1825; V.2, p. 155.
1013. The summary of Revenue for the 3d quarter of the present year is called for: S's cir. 24th October, 1826; V.2, p. 165.
1014. The summary of Revenue for the 3d quarter of the present year is called fortogether with the probable amount that may accrue in the 4th quarter: S’s cir. 101h September, 1827; V. 2, p. 193.
of Revenue is called
1015. A monthly summary of the Revenue accruing from Imports, Tonnage, Light Monthly summary money, Passports, &c., is required to be returned monthly to the Secretary of the Treasury, for: [the call for the summary of Revenue for the 3d quarter, from 1827 to 1832, seems to have been omitted]: S's cir. 10th July, 1829; V.2, p. 217.
1016. The aforesaid monthly summary having been neglected by some Collectors, the the said monthly surn
mary is neglected Secretary requires their prompt attention to this and to all other relurns: S's cir. 11th September, 1829; V. 2, p. 225.
1017. A summary is called for of the Revenue which accrued quarterly in the three Quarterly summaquarters ending the 30th September last; also summaries of Bonds in suit on that day—and of present year, of Reof Debentures issued in the three quarters, and those outstanding or unpaid on that day: ceipts and DisburseS's cir. 18th October, 1832; V.2, p. 299.
1018. A like summary of the Revenue accruing quarterly, for the three quarters ending (Same subject.] the 30th September current, and “what part will be payable in 1834;" also of the Debentures issued during said three quarters, and the amount outstanding or unpaid-together with a statement of Bonds in suit on the 30th instant: S's cir. 9th September, 1833; V.2,
1019. A summary of the Revenue is again demanded for the 3d quarter of the pres- Usual summary for
the 3d quarter is again ent year; with a statement of the further amount that may arise to the 15th November called for. next: S's cir. 22d October, 1833; V.2, p. 328.
1020. (Collectors are required to state to the Comptroller, for the use of the President, (Cash on hand and by the 1st December next, sundry accounts in relation to Duty Bonds due and cash on tion of President.)
Bonds due, for informahand: C's cir. 10th November, 1838; V.3, p. 661.)
1021. (A statement is called for, showing the actual amount of Revenue collected from the 30th August last, (1842,) to the 15th November next, to be forwarded to the Secretary of the Treasury as soon as practicable after the last date: S's cir. 26th October, 1842; V. 3, p. 283.)
1022. (Sundry specific quarterly returns are called for from Collectors, showing the amounts and value of Dutiable and Free goods imported in the 1st, 2d, and 3d quarters of the present year, and the Duties accruing thereon, &c.: S's cir. 2d November, 1842; V. 3, p. 284.)
1023. (The quarterly returns of Collectors' accounts, showing cash balances" on account of the Customs, are required to be accompanied with an explanatory statement respecting