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[Same subject.)

any discrepancies in the previous corresponding weekly and monthly returns of the same:
S's cir. 11th May, 1843; V.3, p. 316.)


1024. Collectors are informed that on this day the Comptroller of the Treasury transmits to them the forms necessary for making their quarterly returns of accounts to the proper accounting officers of the Treasury for settlement: S's cir. 1st December, 1789; V.1,

p. 34.

-forms of quarterly 1025. The form of a Quarterly Account CURRENT of duties received and moneys paid
returns for settlement,
with forms of abstracts away by Collectors during the quarter-together with forms of quarterly abstracts of said
and vouchers, trans-
mitted by Comptrol'r: duties, and vouchers of said payments, to accompany and sustain said Quarterly Account

Current, are transmitted to Collectors, (along with other forms elsewhere referred to,) to be
observed by them in making their quarterly returns for settlement at the Treasury, accord-
ing to the aforesaid notification by the Secretary of this date: C's cir. 1st December, 1789;
V. 1, pp. 1 to 10.

-the same amended from time to time :

1026. The aforesaid forms of quarterly returns and vouchers, for settlement, have received sundry amendments to be observed by Collectors, as follows: C's cirs. 28th April, 1791; 8th June, and 4th August, and 24th December, 1792; and 22d April, 1797; V. 1, pp. 18,25,31,37,142besides those of the C's folio cir. 31st July, 1821 , substituting these, and which in their turn have been subject to amendments, as noted in sundry places.


-general authority for the same.

1027. (Collectors are notified, by the Secretary, that all forms transmitted to thein by the Comptroller are to be considered as authentic, whether reference be made to the approval of the Secretary or not: S's cir. 17th February, 1790; V.1, p. 45.)

Seizures of vessels 1028. (Collectors' Quarterly Abstracts of Duties are to be accompanied with a list of all
and goods to be stated,
with abstracts of da? vessels, goods, wares, and merchandise, seized in their Districts during the quarter, with

the dates of seizures, certified by the Naval Officer: C's cirs. 16th February and 9th and
18th June, 1790; V. 1, pp. 15, 16, 17.)

Quarterly returns 1029. The Quarterly returns of accounts for settlement are required to be promptly made;
to be promptly made, and even when there is nothing done a blank form must be forwarded to the Department,

stating the fact, to go on file; also, attention is required to the folding and endorsing of
the contents of the documents transmitted by Collectors: S's cir. 23d September, 1790; V.
1, pp. 59, 60.

[Same subject.)

1030. The returns of duties on goods imported during the quarter ending the last of September instant are requested to be made with all despatch: S’s cir. 27th September, 1791; V.1, p. 97.

Discriminating ab- 1031. The forms of two abstracts of duties--one for the duties arising on goods imported
goods imported in in American vessels, (with certain alterations,) and the other for the duties arising on goods
American and Foreign imported in Foreign vessels (abating the column in reference to the 10 per cent. discrimina-
vessels :

ting duties)—are transmitted, as more convenient than those heretofore used: C's cir. 4th Au-
gust, 1792; V.1, p. 31.

1032. The instructions of the 230 September, 1790, enjoining the prompt return of quar- --neglect to make re

turns, reproved. terly accounts for settlement, are repeated with exactness, and past neglects of them reproved: S's cir. 23d September, 1792; V. 1, p. 128.

1033. New form of Quarterly Abstracts of Duties, payable under the Tariff act of 7th June, 1794, is prescribed: C's cir. 8th August, 1794; V.1, p. 111.

New abstract, under Tariff of 1794:

1034. It is a matter of serious complaint, that the quarterly returns of certain Collectors –returns are in arreas are in arrear niore than two quarters: C's cir. 23d February, 1799; V.1, p. 171.

1035. Punctuality in transmitting quarterly accounts to the Comptroller of the Treasury –continued neglect

noticed by the President. for settlement, before the expiration of the next ensuing quarter thereafter, is especially enjoined on Collectors, by order of the President, in consequence of great remissness being practised therein by many Collectors: S’s cir. 20th August, 1801; V.1, pp. 207 to 211.

1036. New abstracts of duties, payable according to existing rates, to be strictly complied (Same subject.] with: C's cir. 18th March, 1803; V.1, p. 213.


1037. New abstracts of duties—two forms of-(one for goods imported in American ves- Abstracts of duties sels, and one for goods imported in foreign vessels,) corresponding with the rates demand- according to Tariff of able according to the new Tariff, after the 30th June, 1804, are transmitted: C's cir. 16th May, 1804; V. 1, p. 225.

1038. An abstract of duties on captured goods is to be separately rendered with the quar- —on captured goods,

separate. terly returns: C's cir. 13th July, 1812; V.1, p. 273.

1039. New abstract of duties on merchandise, according to the Tariff of 1816, is transmitted, for the use of Collectors: C's cir. 15th June, 1816; V.1, p. 307.

Abstract of duties under Tariff of 1816.

(Same subject.]

1040. The quarterly returns of Collectors' accounts, for the 3d quarter of 1816, are called for: C's cir. 4th December, 1916; V.1, p. 321.

1041. The aforesaid abstract for the return of duties, under Tariff of 1816, is amended, amended: in regard to Iron, Russia sheeting, &c : O's cir. 19th May, 1818; V.1, p. 385.

1042. An abstract is to be rendered to the Treasury "of the cases in which 50 per cent. --50 per cent. addiadditional was laid on the appraised value of goods, under the 11th and 13th sections of of fraudulent invoices,

&c., to be accounted the act of the 20th April, 1818; and the additional duties accruing in such cases are to be accounted for in a separate column in the customary abstracts and quarterly returns of duties, &c.:" C's cir. 27th September, 1919; V. 2, p. 51.

for :

1043. Some Collectors have neglected to comply with the instructions of the 27th Sep„neglect to exhibit tember, 1819, requiring them to exhibit, in a separate column, in their abstracts of duties, cent. duty in the abthe amount arising on the additional 50 per cent. added to the appraised value of fraudulent stracts. invoices, according to the act of the 20th April, 1818: C's cir. 28th May, 1822; V. 2, p. 169,


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The abstracts of duties to exhibit three classes, &c.

1044. Three separate abstracts are prescribed—one to exhibit the duties on goods imported in American vessels--another to exhibit the duties on goods imported in foreign vessels, paying American rates—and the third to exhibit the duties on goods imported in foreign vessels, paying foreign rates, or discriminating duties: C's folio cir. 31st July, 1821; p. 9.

Abstracts of duties

1045. Abstracts of the duties accruing in certain ports in the Northern and Northwestern
on goods deposited
with Deputy Collec- Districts, other than those in which Collectors are stationed, on goods deposited with the
tors on Northern fron-

Deputy Collectors to secure their payment, are required to be forwarded by said Deputies to
their respective Collectors: C's cir. 16th August, 1821; V. 2, p. 123.

Quarterly accounts 1046. The Secretary requires that Collectors' quarterly returns to accounting officers, for
current not to be un-
necessarily delayed. settlement, be transmitted as early as practicable after the expiration of the quarter—it

being deemed by him entirely unnecessary to delay them the full time limited by the law,
except perhaps in a single District, (meaning New York): S’s cir. 8th October, 1831; V.
2, p. 276.

Formg of returns of ad valorem and specific duties promised:

1047. The forms of quarter-yearly abstracts of ad valorem and specific duties, to be observed in future returns, are promised to be forwarded to Collectors as soon as prepared: C's cir. 26th December, 1833; V.3, p. 422.

---the same are transInitted for future observance.

1048. The aforesaid forms are transmitted, according to promise, viz: Two abstracts, one of ad valorem duties and one of specific duties, accruing quarterly on goods imported in American vessels; two abstracts, one of ad valorem duties and one of specific duties, accruing on goods imported quarterly in foreign vessels paying American rates; and two abstracts, one of ad valorem duties and one of specific duties, accruing quarterly on goods imported in foreign vessels paying foreign rates, commonly called discriminating duties; also, is sent a table, showing the ad valorem duties payable during the year 1835 on goods imported in foreign EQUALIZED vessels, and on goods imported in foreign vessels Not EQUALIZED: C's cir. 13th March, 1834; V.3, p. 449.

Returns of small Districts, at

four weeks' grace.

1049. The quarterly returns of the accounts of Collectors of small Districts are required to be rendered within four weeks after the expiration of the quarter: C's cir. 13th March, 1834; V.3, p. 450.

1050. A further abstract is required, according to form transmitted, to show the specific duties on all goods which are less than the ad valorem duty of 20 per cent. thereon: C's cir. 5th April, 1834; V.3, p. 461.

Recapitulation of quarterly returns for settlement.

1051. “From the difficulties which still seem to exist 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,” the Secretary of the Treasury “deems it proper to embody the most prominent of these instructions relative to the transmission of their accounts;' among which, the quarterly returns required to be punctually transmitted are-1. The Collectors' accounts current, for settlement, to be forwarded to the proper accounting officers within the time required by the 21st section of the Collection law of 2d March, 1799. 2. The quarterly returns of moneys (Hospital Tax) received and paid,

Recapitulation, &c.

under the act of the 14th October, 1818, for the relief of sick and disabled seamen. 3. A quarterly transcript of the Pay roll of Revenue Cutters: S's cir. 12th November, 1835; V.3, pp. 82 to 87.

1052. Forms are transmitted, by which the quarterly returns of accounts of duties, pay- Quarterly returns

for duties under Taable according to the Tariff act of the 11th September, 1841, are to be made to the Trea- riff of 1841. sury: C's cir. 29th January, 1842; V.3, p. 921. (58.)


Of other avails of the Revenue proper, as Tonnage duties, Light money, Storage receipts, proceeds

of unclaimed Merchandise sold, fees for appraising Goods, Passport and Clearance duties, and Hospital tax on seamen's wages, and the returns of accounts thereof, to the Secretary of the Treasury for information, and to the First Auditor for settlement.

1053. The evidence mainly to be relied on, for the Duties properly accruing on the


account of, how kept; Tonnage of vessels, is to be derived from the Tonnage Buok required to be kept in each paid in cash: Collector's office, and by Naval officers, according to form prescribed; in which Book is to be entered the class and description of all vessels, American and foreign, arriving in port, liable to pay Tonnage duties-logether with the corresponding rates of said duties for each vessel—which are payable on the entry of the vessels: C's cir. 1st December, 1789; V.1,

p. 2.

1054. The Secretary directs what Tonnage duty is to be exacted, at each entry, from rates of Tonnage

Duties in certain cases: vessels (not licensed for the coasting trade or fisheries) going from district to district, whether trading or not; with instructions how to distinguish what constitutes trading: S's cir. 23d December, 1789; V.1, p. 39.

1055. An abstract of the Duties arising on the Tonnage of vessels during a quarter, is -Quarterly Abstract to accompany the quarterly account current of Collectors for settlement, in the same man

of Tonnage Duties. ner as the Abstract of Impost Duties, according to form prescribed: C's cir. 1st December, 1789; V. 1, p. 5.


1056. (Of Light money (50 cents per ton) collected of foreign ships and vessels during a quarter, an abstract is required to be connected with the Tonnage Abstract, on the right hand of it, under one general heading: C's cir. 16th May, 1804; V.1, p. 226. (59.)

(58.) These forms of returns of Impost Duties payable according to the rates of the (short lived) Tariff act of 1841, are the last which have been prepared and issued conformably with the practice of the Department, corresponding with the varying rates of different Revenue laws; the Collectors being, since then, left to the lights of their own experience (except the aid of occasional instruction to individuals) in making up their returns of duties payable under the Tariff of 1842—whereby another instance is afforded of the recent falling off from old and established usages of the Department.

( 59.) The meagerness of the notices under these several heads, and more particularly in relation to the Returns of those accounts to the Secretary of the Treasury for information, and to the accounting officers for settlement, may in a considerable degree be accounted for by the -abatement of Ton- 1057. An abatement of Tonnage duties may be made on the unexpired term of a Linage Duty for certain unexpired of cense in force surrendered to obtain a new one; but shall not be made for the unexpired Licenses :

term of a License vacated by act of the owners—as in case of a sale, or of the alteration of the vessel. Query-if vacated by loss or destruction of the License, would not the unexpired term be abated, also, on taking out a new License ? C's cir. 220 December, 1804; V. 1, p. 227.

-discriminating Tonnage Duties repealed, partially:

1058. Discriminating Tonnage duties, between American and Foreign vessels, are repealed, conditionally, by act of the 3d March, 1815: C's cir. 22d March, 1815; V.1,

p. 279.

others continued:

1059. The Tonnage duties, as per act of the 1st July, 1812, remain the same under the continuance or revival thereof, by the act of the 27th April, 1816, except in such cases as have been specially provided for by treaty stipulations, according to the conditional repealing act of 1815, above mentioned: C's cir. 24th August, 1816; V. 1, p. 316.

-the rates of Tonnage Duties stated.

1060. Agreeably to the provisions of the acts, to regulate Duties on Imports and Tonnage, passed the 14th January, and the 3d March, 1817, the rates of Tonnage duty (60) are restored, as they were fixed by the act of 20th July, 1790, with the exception (as above mentioned) of the rights of equalization acquired by treaty stipulations under the provisions of the act of 1815: C's cir. 31st March, 1817; V.1, p. 327.

fact that they have, for the most part, been unavoidably included in the calls for Returns of Impost Duties, enumerated in the latter part of the preceding Section, as making part of the summaries for information, and returns for settlement, of the Revenue received, and the moneys disbursed, per week, month, quarter, &c., which have been, so far, anticipated in that Section.

( 60.) The following are the rates of Tonnage duties, stated by the above circular of the 31st March, 1817, as demandable since the 14th January 1817, on certain descriptions of vessels, on their entry in the ports of the United States, viz.: “On ships or vessels of the United States, on their entry from any foreign place

6 cents per Ton. “On “registered' ships or vessels of the United States, on their entry from any District other than a District in the same or an adjoining State, having on board any goods whatever

6 cents. On foreign ships or vessels, on their entry from foreign places, if entitled by treaty stipulations to be placed on eq lity with vessels of the United States

6 cents. “On other foreign ships or vessels, on their entry from any foreign place, to or with which American vessels are permitted to go and trade

50 cents. “On other foreign ships or vessels, on their entry from any foreign place, to or with which American vessels are not permitted to go and trade

200 cents. "On ships or vessels built within the United States since the 20th July, 1789, but belonging wholly or in part to foreigners, and possessing certificates of Record

30 cents. All the above rates of Tonnage duties amount to little more than a nullity, except the small rates of 6 cents per ton on American vessels, and foreign equalization vessels, there being but few nations with whom we trade that have not availed themselves of equalization privileges, and thereby avoid paying 50 cents per ton; and still fewer there are who permit a trade with us, and do not permit us to trade with them, thereby affording little or no yield of duty at 200 cents per ton; and, finally, there are no vessels answering the last description, built in the United States and owned wholly or in part by foreigners, whose owners think proper to avail themselves of the privileges of a Certificate of Record, (which is worth nothing under equalization principles,) but probably prefer to trade as foreign vessels, perhaps enjoying thereby greater advantages—for there have been no Certificates of Record issued during many years past-probably not a dozen since the commencement of the Government. The only policy, then, by which the Revenue could be benefitted from Tonnage duties, would be, either to rescind the equalization law, and reinstate alien or Discriminating Duties, or, on the other hand, to increase the Tonnage duties on American vessels, from the nominal 6 cents per ton to 50 or 100 cents per ton, to which the tonnage on foreign vessels would simultaneously be equalized; nor would this result in any disparagement to the American shipping interest, as the Tonnage Duties, as well as the Impost Duties, are defrayed by the manufucturers of the goods imported, as the inevitable price of competition with other manufacturers.

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