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shall be required to make oath that their vessels had been solely employed during the season in the Bank or Cod Fisheries: S's cir. Sth December, 1820; V.2, p. 123.

The fishing “season” 1562. The term “season” in the circular of the 8th instant is intended to express the again defined to be four months. four months required by law for all vessels employed in the Cod Fisheries exclusively, to en.

title them to the Tonnage Bounty: S's cir. 29th December, 1820; V.2, p. 125.

New form of Quarterly Abstract of Tonnage Bounty.

1563: An Abstract of the bounties paid to owners, &c., on the Tonnage of vessels employed in the Fisheries, is required to be returned to the Treasury, with receipts as vouchers, according to form: C's folio cir.. 31st July, 1821; p. 12.

Computation of fish- 1564. The Bounty on Fishing Tonnage is to be computed for the time employed (at ining “season," &c., to exclude mackerel fish- tervals, or continuously) in the Cod Fisheries, making in all four months, and in certain cases ing.

three and a half months, exclusively of the time that may have been employed in fishing for mackerel; for which latter, bounties have been illegally granted by Collectors: C's cir. Sth January, 1824; V. 2, p. 291.

MACKEREL BOUNTY 1565. Further distinction is required to be observed, between the tonnage Bounty on ves-now

now allowed by sels employed in dry-curing codfish, and the fish Bounty on pickled fish exported, on the law-improperly confounded with Ton- one hand—and a misconception by Collectors, in regard to the act of the 24th May, 1828, nage bounty.

authorizing the licensing of vessels for the mackerel fisheries, and granting a bounty of 20 cents per barrel on the exportation of the fish--but in which latter case Tonnage Bounty has also been wrongfully granted by Collectors: C's cir. 9th February, 1829; V.3, pp. 7, 9.

to be confounded.

Bounty on tonnage

-1566. Collectors are cautioned against impositions on the Revenue, by owners of fishing of fishing vessels, and vessels claiming bounty on the Tonnage of their vessels, wliere they are only entitled to

bounty on the exportation of their fish, (and vice versa)—while the fact of the fish having been either dry-cured or pickled determines whether they be entitled to Tonnage bounty, or to Fish bounty on the exportation of the fish; the two benefits being incompatible in the same cose: C's cir. 26th March, 1829; V.3, p. 19.

Does a

ange of 1567. A question is propounded, whether the title to Bounty on the tonnage of a fishing sel's title to bounty, if vessel sold pending the fishing “season” in which she is engaged, is invalidated by such made during the fish- sale, or change of owners—it being a case in which information is requested from Collectors ing season;

by the Comptroller, the same not being provided for by law: C's cir. 13th October, 1829; V.3, p. 29.

Collectors are au

1568. Collectors are authorized to retain a sufficient sum out of the moneys arising from thorized to retain funds to pay bounties duties on Imports and Tonnage, to pay the fish and tonnage Bounties which will become on fish and tonnage- due in their respective Districts on the 31st of December next; and in any case of deficiency for deficiency : it may be made up by their draft on other Collectors, according to form prescribed: S's cir.

1st November, 1829; V. 2, p. 228.

-authority repeated.

1569. Collectors are again authorized to retain a sufficient sum to pay the Bounties that will fall due on fish exported, and fishing tonnage, on the 31st December next, and to pay the same, according to former instructions: S's cir. 1st November, 1833; V. 2, p. 330.

1570. The same authority is again repeated: 8's cir. 1st November, 1834; V.3, p. 26.

[Same subject.]

1571. The same authority is repeated: S's cir. 1st November, 1835; V.3, p. 81.

[Same subject. ?

1572. The same authority is repeated: S's cir. 1st November, 1836; V.3, p. 113.

[Same subject.]

1573. The same authority is repeated: S's cir. 1st November, 1838; V. 3, p. 182.

[Same subject.]

Contracts between owners and crew of

1574. The regulations established by the 8th section of the act of 29th July, 1813, for granting tonnage bounties to owners of Fishing vessels, are required to be strictly observed, par- Fishing vessels, as to ticularly in relation to the contract enjoined to be entered into between the owners and the participation in bouncrew, for their participation in the bounties: C's cir. 15th November, 1838; V.3, p. 663.

1575. In relation to persons employed occasionally in cooking and in fishing, though -a cook may particithey may receive wages, they are entitled to participate in the bounties in proportion to the pate in fishing and in

. fish they may have taken: C's cir. 11th February, 1839; V.3, p. 701.

1576. Collectors are again authorized to retain funds out of accruing duties to pay bounties falling due to Fishing vessels: S's cir. 1st November, 1839; V.3, p. 216.

To retain funds for bounties.

1577. Frauds being apprehended from the great increase of Fishing bounties paid within Great increase of

bounties--a ground for a few years, and particularly for the two last“seasons”, under the acts of the 29th July, 1813, suspicion of Frauds and the 3d March, 1819, the Secretary of the Treasury requires Collectors to devote vigilant attention, and to suspend payments in all suspicious cases, as well as to prosecute all violations of the laws: S's cir. 230 November, 1839; V.3, p. 219.


1578. Collectors are again authorized to retain funds to pay the bounties falling due to Fishing vessels at the end of the year: S's cir. 1st November, 1840; V.3, p. 243.

Annual payment of bounties authorized :

1579. The same authority is repeated: S’s cir. 1st November, 1841; V.3, p. 255.

[Same subject.]

Frauds in bounties 1580. Frauds, to a great extent, are alleged to have been practised on the Revenue in

declared to be pracobtaining Fishing bounties by vessels not entitled thereto--for the prevention of which, in tised to great extent. - future, proper measures are prescribed: C's cir. 220 February, 1842; V.3, p. 933.

1581. Bounty to Fishing vessels disallowed, if the vessel be lost before the completion of Tonnage bounty

disallowed, if the seaher fishing season , [not because the vessel is lost, but because the season must be completed, son" be not completto entitle the owners and crew to the bounty): C's cir. 8th March, 1842; V.3, p. 935.

ed :

1582. Bounty to Fishing vessels is also disallowed, if, after agreement or contract made -also forfeited, if con

tract between owners to divide the bounty according to law, a subsequent agreement be made to pay a specific and crew be contrary sum to each or any of the men, instead of shares: C's cir. Sth March, 1842; V.3, p. 935.

to law.

1583. Preparatory to the payment of the allowances or bounties to Fishing vessels which Fishing bounties to

, by become due on the 31st December next, returns of the vessels in each district entitled to Collector's drafts on such bounties, and the amount due to each, must be made to the Secretary of the Treasury, not, as herctofore, by and a like statement to a Collector designated, who will pay the drafts of said Collectors retaining funds in their own hands for that for the amount respectively due-which arrangement is intended to obviate the necessity purpose. (What's the diference?)

of retaining funds in the hands of Collectors to pay those allowances, and permit them to make more full deposites of the moneys accruing in their hands from Impost and Tonnage duties: S's cir. 18th November, 1843; V.3, p. 326.

(Same subject.)

1584. The allowances ( 83 ) or bounties authorized by law to be paid on the exportation of American pickled fish, being totally different from drawbacks of duties on foreign goods exported, no deduction, (as“retention" per centage) should be made from the bounties, as is required by law in the case of drawbacks: C's cir. 31st January, 1843; V. 3, p. 983.

(a.) Of disbursements on account of Revenue boals and cullers, Lighl-houses, sick and disabled Seamen; expenses of suits for fines, penalties, and forfeitures; expenses relating to spirits, wines, and teas, public slores, measuring goods for draroback and expense of drayage, cooperage, &c. (84.)


1585. An abstract of all moneys disbursed on account of suits for fines, penalties, and

forfeitures of vessels, and goods seized, is required to be returned to the Treasury by Colabstracts lectors, supported by certificates of the judgment of the court, and marshal's account of sales,

and by duplicate receipts of the parties paid: C's cir. Ist December, 1789; V. 1, p. 7,

of :

-and of expenses previous to judgment:

1586. A separate account is required to be kept, and rendered, of all moneys paid on account of seizures of vessels, goods, &c., previously to their condemnation: Ç''s cir. 9th June, 1792; V. 1, p. 16.

and after judgment, whether for or against the public.

1587. The expenses of suits instituted for fines, penalties, and forfeitures, when judgment is rendered against the public, or in favor, &c., are to be rendered to the Treasury according to form transmitted: C's cir. 21st July, 1792; V. 1, p. 28.

Account of costs of suits, to accompany

1588. A statement of the costs and charges disbursed on account of said suits, supported quarterly returns of by bills regularly allowed and taxed by the court, is required to accompany the account of fines, forfeitures, &c. fines, penalties, and forfeitures received and distributed by Collectors: C's folio cir. 31st

July, 1821; p. 10.

DISBURSEMENTS FOR 1589. An abstract of disbursements on account of Revenue boals and cutters, with the REVENUE CUTTERS, &c. --quarterly returns pay-roll of the crews, is required to be returned to the Treasury quarterly, according to form: of.

C's folio cir. 31st July, 1821; p. 11.

DISBURSEMENTS FOR 1590. An abstract of disbursements on account of the current expenses of Light-houses, LIGHT-HOUSE: -

--quarterly returns of: &c., is required to be returned quarterly, according to form, supported by vouchers: C's

folio cir. 31st July, 1821; p. 8.

(83.) Are not the allowances on American refined sugar and distilled spirits exported, also of the nature of bounty to encourage the production and exportation of the domestic manufacture? Or, rather, are not those allowances of a mixed character, consisting of bounty and drawback, as the materials from which the American articles are produced are foreign productions imported ? And if of a mixed character, should not the allowances be somewhat larger than a mere drawback of the nett amount of duties paid on the foreign articles of sugar and molasses imported and so used ? And, especially, why should the "retention” from the drawback of the duty on the crude sugar used be greater than the "retention” on other drawbacks of duties?

(84.) These several matters of disbursement by Collectors, as part of their current expenditures, out of the public money before deposite, occupying but little space, are grouped together here, though bearing no other essential claims to such grouping; but further details in reference to these objects may be found under letter (e) where they are blended with accounts of emoluments, &c., from No. 1596 to 1690.

1591. An abstract of disbursements on account of sick and disabled Seamen is required Disbursements for

sick and disabled Seato be returned quarterly to the Treasury, according to form, supported by vouchers: C's men-returns of. folio cir. 31st July, 1821; p. 8.

1592. The general account current of Collectors, rendered quarterly for settlement, is re- DISBURSEMENTS FOR quired to show the disbursements made on account of public stores: C's folio cir. 31st July, terly returns of. 1821; p. 11.


(Same subject.)

1593. The accounts of expenses incurred relating to foreign spirits, wines, and teas, are to be kept separate from those relating to spirits distilled in the United States: C's cir. 17th November, 1792; V.1, p. 35.

[Same subject.]

1594. The expenses of measuring goods, intermediate to ultimate exportation for the benefit of drawback, are not chargeable to the United States: C's cir. 5th September, 1806; V.1, p. 235.


1595. The expenses of drayage, cooperage, storage, &c.—in what cases do they consti- [Same subject.] tute proper charges against the United States ? C's cir. 13th October, 1829; V. 3, p. 27. (e.) Of disbursements on account of the salaries, fees, emoluments, and the contingent expenses of Officers of the Customs, and (e.) of

the returns thereof to the Treasury for settlement. 1596. The Secretary of the Treasury finds a difficulty in deciding what compensation EMOLUMENTS the Officers of the Customs are entitled to receive, if any, over sixty cents (to which he re

TOMS :-as to fecs for stricts them for the present, as allowances to officers should not be extended by implication entry of cargoes, man

, or reference) for the entry of an inward cargo, and receiving, and qualifying to, the manifests; or for other services under the 22d, 25th, 26th, 27th, and 28th sections of the "act for registering and clearing vessels;” and he instructs Collectors accordingly, baving taken the opinion of counsel thereon, in the absence of the Attorney General, but intends to refer the subject to Congress: S's cir. 30th November, 1789; V.1, p. 27.

1597. The Secretary of the Treasury calls for a statement of the emoluments that have -as to all kinds, and accrued to Collectors, Naval Oficers, and Surveyors, down to the 1st of January instant: amount of to 1st JanS's cir. 20th January, 1790; V.1, p. 42.

1598. The Secretary requires an account of the emoluments of Officers of the Customs - ditto, quarterly for

the current year, 1790: to be prepared for each quarter of the current year, to enable him to make a report thereon to the next session of Congress: S's cir. 14th April, 1790; V.1, p. 49.

1599. The like quarterly statement of Emoluments is required, verbatim, of the same date –ditto, quarterly, for twelve months after, being for the year 1791: S's cir. 14th April, 1791; V. 1, p. 68.


1600. The Secretary of the Treasury requests that a copy of the table of fees, directed by --as to table of fees law to be posted or set up in each Cuslomn-house, be forwarded to the Treasury Department: posted-copy required : S's cir. 5th August, 1791; V. 1, p. 93.

1601. The restrictions enjoined respecting the fees for entry of cargo, &c., in the instruc- -as to fees for entry tions of the 30th November, 1789, not having been fully conformed to by Collectors, an strictions violated :

-as to fees for entry inquiry is made to ascertain the extent of their infraction: S’s cir. 5th August, 1791; V. 1, of cargo, &c., restrictions violated :

p. 93.

emoluments to be paid out of ducies hereafter-quarterly:

1602. The annual compensation allowed to Collectors, &c., may be paid out of moneys arising from duties on imports and tonnage, down to the 1st of January instant, and be so paid thereafter quarterly: S's cir. 2d January, 1792; V. 1, p. 102.

--amount of, for one year, required :

1603. A statement of the salaries, fees, and emoluments of Officers of the Customs, and of all others holding civil employment, per quarter, for one year, is required for the use of Congress: S's cir. 7th May, 1792; V. 1, p. 108.

-as to fees for entry 1604. The decision of the Secretary, of the 30th November, 1789, under advisement of of cargoes, &c.-former decision rescin- counsel, respecting the 60 cents fee, for the performance of certain duties in receiving and ded:

authenticating manifests, and entering cargoes, &c., having been referred to the Attorney General, is rescinded, upon the authority of his opinion as adviser of the Executive Departments——the said opinion being in favor of a different construction of the law, and allowing a separate compensation or fee (of 60 cents) for each duty performed—though the Secretary still retains his original judgment unshaken by the argument of the Attorney General: S’s cir. 22d July, 1792; V.1, p. 116.

-quarterly emolu- 1605. An abstract of the emoluments and the disbursement of Officers of the Customs, to ments for the year, be stated per quarter, for one year, is again required for the use of Congress: S's cir. 31st required :

August, 1792; V.1, p. 125.

-fees for marking and certifying spirits, wines, and teas:

1606. The accounts of the compensations of Officers of the Customs, and of their expenses in relation to Foreign spirits, wines, and teas, are to be kept distinct from those relative to spirits distilled in the United States: O's cir. 17th November, 1792; V. 1, p. 35.

[Same subject.]

1607. The aforesaid compensations to Officers of the Customs, for marking and certifying Foreign distilled spirits, wines, and teas, as established by “acts of the President,” dated the 4th August and 29th October, 1792, and former instructions of the Secretary of the Treasury, are recapitulated: C's cir. 16th March, 1793; V.1, p. 41.

Fees on Sea-letters, 35 cents each.

1608. The sees to be taken for issuing Sea-letters are, by construction of the 52d section of the Collection law, fixed at 25 cents each: C's cir. 15th August, 1793; V. 1, p. 57.

A list of the fees demandable by Officers of the Customs :

1609. A list of the fees payable to the Officers of the Customs is purposely postponed to be transmitted, it being probable that Congress will deem it necessary to enact some new provisions thereon: C's cir. 28th December, 1793; V. 1, p. 66.

enioluments of Of 1610. In lieu of the commissions heretofore established by law, the act of 1795, relative ficers of the Customs modified-annual re to the compensations of Officers of the Customs, makes other allowances to Collectors (again turns of, to the Comp: changed by act of 20 March, 1799,] of a certain per centage on all moneys they may receive

for impost and tonnage duties; it also makes other allowances, in lieu of those theretofore established, to Collectors, Naval Officers, and Surveyors, and it changes the compensations to Inspectors, Weighers, &c.; and it requires that Collectors, Naval Officers, and Surveyors shall keep accounts of their official emoluments and expenditures, to be transmitted annually on

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