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the last day of December, to the Comptroller, according to form prescribed, who shall an- of the same by him to

Congress : nually lay an abstract of the same before Congress: C's cir. 14th March, 1795;V.1, p. 119.


1611. An“act of the President,” dated the 9th April, 1795, prescribes the compensation -compensation

certificates to accomfor preparing, stamping, and distributing, among the Inspectors, certificates to accompany pany domestic and

foreign spirits, wines, foreign and domestic distilled spirits, wines, and teas; the payment of which, and for sign- and teus : ing the certificates, are to conform to instructions of the 17th November, 1792: C's cir. 30th July, 1795; V. 1, p. 129.

[Same subject.]

1612. (The functions stated in the circular of the 30th July, 1795, relative to the issuing of certificates lo accompany foreign and domestic distilled spirits, wines, and teas, having devolved on Supervisors of the Revenue, the instructions contained in said circular are modified accordingly: C's cir. 28th October, 1799; V. 1, p. 189.

1613. Fees to be taken for issuing passports are fixed at ten dollars each; and “four dollars for every voyage,” (meaning clearance) making fourteen dollars for the first voyage: C's cir. 15th August, 1796; V.1, p. 135.

Fees for passports and clearances :

1614. The commissions or per centage to Collectors, authorized by previous laws, will —per centage to Colbe chargeable on all moneys received by them after the last day of March, 1797; and the sations to Weighers,

: compensations to Weighers and Markers of goods are further regulated: C's cir. 220 April, &c., further regulated 1797; V. 1, p. 141.

1615. The compensations and emoluments of Officers of the Customs are again modi- -emoluments of Of

ficers further modified by the act of 1799, entitled “an act to establish the compensations of officers employed fied--and former nein the collection of duties, &c.;" and an exact account of which emoluments (heretofore glects to account, re

proved : neglected under former laws) is required hereafter to be rigidly transmitted to the Department: C's cir. 27th May, 1799; V. 1, p. 179.

threatened with the

1616. Collectors and others are reminded of their non-compliance with the law, and continued neglect, instructions to transmit their annual statements of their official emoluments and expenditures; penalty. for which neglect, the penalty is threatened to be rigidly exacted of them: C's cir. 31st July, 1802; V. 1, p. 211.

1617. New rates of per centage on moneys received by certain Collectors are established by the act of 1804, entitled “an act relative to the compensation of certain Officers of the Customs: C's cir. 18th April, 1804; V.1, p. 223.

New per centage to certain Collectors, on moneys received.


1618. The commissions or per centage of Collectors, as a charge to the United States, on Per centage on pro

of unclaimed moneys received for duties, &c., do not apply to the duties collected on unclaimed merchan- goods, chargeable to dise, as has been supposed, and charged by Collectors to the United States; but they are United States.

the goods, not to the chargeable to the merchandise, together with all other commissions which Officers of the Customs may think themselves equitably entitled to receive on account of sales in such cases: O's cir. 220 December, 1804; V. 1, p. 227.

1619. Double commissions for collecting duties arising on the same innportation, or cargo, are not admissible under any pretence whatever: C''s cir. 16th May, 1809; V. 1, p. 249.

Double sions forbid.


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Two per cent 1620. The two per cent. commission received by Collectors on the nett amount of prize
prize money, to be
credited in quarterly money, &c., which is all they are entitled to receive on the two per cent. fund, must be

credited by them in their quarterly returns: C's cir. 26th May, 1813; V. 1, p. 276.


Neglect to make an- 1621. Collectors and others are again reminded that their annual statements of their of-
nual statement of
emoluments and ex- ficial emoluments and expenditures are not punctually transmitted to the Department; and
penses, continued.

that the penalty incurred, not exceeding $500 for each neglect, will be rigidly exacted: C's
cir. 16th May, 1816; V. 1, p. 301.

Increase of compensation to Inspectors' Weighers, &c.

1622. The act of 1816, to increase the compensation of Inspectors, Gaugers, Weighers, and Measurers, is transmitted without remark: C's cir. 15th June, 1816; V.1, p. 307.

Information is re

1623. For the purpose of settling differences in the construction of the act of 2d March,
quested, respecting
the fees received and 1799, relative to the various fees and emoluments claimed to be receivable, and distributed
Collectors, Naval of ainong Collectors, Naval Officers, and Surveyors of the Customs, for the admeasurement,
ficers, and Surveyors: registry, or enrolments, &c., of vessels, and for the exportation of goods for Drawback,

&c., &c., information is requested of Collectors in regard to them: S's cir. 27th November,
1816; V.2, p. 68.

continued neglect of annual statements of, &c.:

1624. The complaint and threat renewed to Collectors, Naval Officers, and Surveyors, respecting their neglect of the annual statement of their emoluments and expenditures: C's cir. 18th April, 1817; V.1, p. 337.



The surplus of 1625. The surplus of the emoluments, limited, of Officers of the Customs for a year,
credited to the United should be introduced into the accounts of the 4th quarter of the year in which they accrued,
States in 4th quarter's instead of the first quarter of the ensuing year, as has been practised by Collectors: C's cir.

27th September, 1819; V.2, p. 53.


Compensation 1626. The compensation to Appraisers, in certain cases, according to the supplementary
Appraisers, in certain
cases, $5 per day- Collection law of the 20th April, 1818, is not to exceed five dollars a day, and the practice
$10 wrongfully char- of charging ten dollars is interdicted: C's cir. 19th July, 1821; V. 2, p. 135.

Compensation of 1627. In pursuance of the act of 7th May, 1822, “further to establish the compensation of
officers being further
established-a state- Officers of the Customs,” the Secretary of the Treasury calls on the Collectors for a list of
ment of, is called for.

the Officers employed in their respective Districts, and the amounts of compensation they
are in receipt of, for his revision: S's cir. 24th May, 1822; V. 2, p. 130.

Accounts of emolu- 1628. In pursuance of the act aforesaid, “further to establish the compensations of Offi-
ments, further estab-
lished by act of 7th cers of the Customs,” sundry forms of accounts are prescribed, to be rendered quarterly to
May, 1822, to be ren-
dered quarterly to the the Treasury, showing the compensations paid to Deputy Collectors and clerks in Col-
Treasury :

lectors' offices, disbursements for stationery, fuel, and other expenses incident to the office,
certain fees and emoluments of Collectors, &c.; also, the fees for certificates to accompany
foreign and domestic distilled spirits, wines, and teas, commissions of Collectors on their
disbursements as Superintendents of Light-houses, and on their disbursements as Agents for
Marine Hospitals; together with two annual summaries of the aforesaid emoluments and
expenditures--one of which summaries is to be confined to the last above mentioned fees
and commissions, showing whether there be a surplus over the maximum allowed by law,

of $400, or a deficiency; which, in the case of surplus, is to be placed to the credit of the Accounts of emolu

ments, further estabUnited States; or in the case of a deficiency, is to be supplied to the officers out of the du- lished, &c. ties in band: C's cir. 28th May, 1822; V. 2, pp. 168 to 177.

1629. The compensations allowed to different Officers of the Customs, according to the said returns modi

fied : act of 7th May, 1822, are to be accounted for, and verified, in the manner heretofore, with proper modifications of the forms then transmitted: C's cir. 14th September, 1822; V.2,

p. 204.

1630. The changes in the compensations of Officers of the Customs, made by act of 7th —the new series of reMay, 1822, render it necessary to separate the accounts of their emoluments under former the commencement of and present regulations; that is, anterior and subsequent to the operations of said act: C's semi-annual abstracts cir. 4th January, 1823; V.2, p. 213.

for that year :

1631. The annual statements of the emoluments, compensations, fees, and salaries of the annual abstracts Officers of the Customs, together with accounts of their office expenses and other disburse. ments and expendiments, established by the act of 7th May, 1822, are required to be made according to two and special instrucforms now prescribed and transmitted; also, specific regulations are given respecting the ac- tions given on some of counts of payments made to Inspectors, Gaugers, Weighers, and Measurers, and for the contingent expenses of Revenue boals, &c., and the surplus of certain emoluments over the maximum of $400 required to be paid into the Treasury as special deposites: C's cir. 25th August, 1823; V. 2, pp. 266, 268, 281, 282.

the details.

1631}. The annual returns or statements of the emoluments and disbursements of Officers Annual abstracts of the Customs for the year 1827 is neglected by fifty-five Collectors, thereby incurring the ty-five Collectors.

again neglected by fifpenalty of $500 each: C's cir. 13th May, 1828; V. 2, p. 471.

1632. Instructions are given respecting certain emoluments of Officers of the Customs, Emoluments of one

half of 50 per cent. adconsisting of one-half of the additional duties accruing in consequence of the 50 per cent. ditional duty on certhat may be added by Appraisers to the appraised value of goods fraudulently invoiced un

tain goods fraudulent

ly invoiced : der the 13th section of the act of 1st March, 1823, with modifications of the same according to the act of 9th May, 1828: C's cir, 20th June, 1829; V.3, p. 24.

1633. Compensation to Weighers, for weighing roofing slate, is to be one-half that al- .-to Weighers of roof

ing slate, half price. lowed by law for weighing other articles: C's cir. 25th June, 1830; V.3, p. 64.

1634. Collectors at sundry ports being in the habit of making excessive charges for en. Excessive charges

by Collectors for endorsements of memorandums on the Licenses of Coasting vessels, are required to keep dorsements on Licen

ses forbid. within the rates allowed by law: C's cir. 6th April, 1$31; V. 3, p. 147,

1635. (According to the 4th section of the act of 2d March, 1831, in lieu of commissions, Compensation to of

ficers on the Northern emoluments, fees, and salaries, allowed to Collectors and Surveyors on the Northern Lakes frontier, for 1831, and Rivers by pre-existing laws,they are to receive, (says the 1st Auditor, Mr. Miller,) in same as 1830. full for their services, an amount equal to the entire compensation they received during 1830, with instructions how to estimate the same: See an extra official circular of the 1st Auditor of the 26th July, 1831, among the C's cirs.; V.3, p. 169.

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EMOLUMENTS 1636. In obedience to separate resolutions of the two Houses of Congress, the Secretary
&c., proposed to be requests Collectors to render a statement of their emoluments and expenses, as a basis of
substituted by FIXED

an arrangement in contemplation, to substitute fixed salaries, &c., in the place of fees,
commissions, &c.: S's cir. 31st July, 1832; V.2, p. 289.


Illegal fees exacted in Licensing vessels for the fisheries.

1637. The Secretary having received information that Collectors exact fees not authorized by law for sundry formalities connected with the Licensing of vessels for the fisheries, the practice is henceforth interdicted: S's cir. 12th December, 1832; V.2, p. 302.

$3 per day to tempo- 1638. Three dollars per day authorized to pay temporary Inspectors for marking goods
rary Inspectors, un-
der act of 14th July, deposited in public stores for the benefit of the 18th section of the Tariff of 14th July, 1832:

C's cir. 2d March, 1833; V. 3, p. 357.

-to all officers of cus- 1639. The emoluments of Custom-house Officers, according to the General Appropriation
toms, to be the same
in 1833 as before the act of 1833, are allowed to be the same for that year as they would have been had there
reduction of duties.

been no reduction of duties per act of 14th July, 1832: C's cir. 6th May, 1833; V.3, p. 395.

(Same subject.)

1640. The regulation of the emoluments of Custom-house Officers, according to the aforesaid Appropriation act of 1833, does not supersede or vacate that of the 2d March, 1831, (fixing the compensation of Officers of the Customs on the Canada frontier, as directed in the 1st Auditor's circular, No. 1635, ante): C's cir. 24th May, 1833; V.3, p.399.

Fees not chargeable on manifest of slaves as passengers :

1641. Fees are not chargeable by Collectors for receiving and certifying manifests of slaves carried as passengers on board of Coasting vessels: C's cir. 31st July, 1833; V. 3,

p. 407.

-compensation to Weighers, &c., as in 1833:

1642. The compensation of Weighers, Gaugers, and Measurers, are required to be estimated by what they received in 1833: C's cir. - February, 1834; V. 3, p. 441.

---said rules of com- 1643. The enrolments of Custom-house Officers, as prescribed to be estimated by the
Order of the Secretary. Comptroller’s circular of the 6th May, 1833, being disapproved, and rescinded by the Sec-

retary of the Treasury, other instructions are given by the Secretary, as per copy enclosed,
[not preserved in the office]: C's cir. 22d March, 1834; V.3, p. 459.

Fecs for Register- 1644. Fees for services rendered at different Custom-houses, under the act of 31st De-
ing, Recording, En-
rolling, and Licensing cember, 1792, for Registering and Recording ships and vessels; and under the act of 18th
vessels, and on other February, 1793, for Enrolling and Licensing ships and vessels; and under the act of 2d
regularly exacted by March, 1799, establishing the compensation of Officers of the Customs, are represented to
Collectors, &c.

Collectors, &c., by the Comptroller, and complained of as being very irregularly exacted;
to correct which irregularity certain rules are now prescribed: C's cir. 8th July, 1834; V.
3, p. 477.

Surveyors' accounts

1645. From a full examination of the accounts of emoluments and expenditures of Surof emoluments and expenditures, irregu- veyors, it appears that they have not been uniformly stated, which defect has been productive lar,

of difficulties, and of different results, in their settlement: C's cir. 22d July, 1834; V. 3,

p. 481.

1646. Of the compensation of Deputy Inspectors of the Revenue, called “Markers," as Compensation to

Deputy Inspectors, per act of 27th June, 1834, instructions given in relation thereto, by the Secretary of the acting as “ Markers.” Treasury, are transmitted herewith, (not preserved in the office]: C's cir. 13th November, 1834; V. 3, p. 493.

1647. For the proper forms of the quarterly accounts of fees and emoluments of Col- Forms of quarterly

accounts of emolulectors, Naval Officers, Surveyors, &c., required by the aforesaid Civil Appropriation act of ments under act of the 27th June last, the Secretary refers to those prescribed by the Comptroller's circular of

as May, 1822. the 28th May, 1822: S's cir. 14th November, 1834; V.3, p. 28.

1648. Compensation to Markers of casks of wine with the letters R. D., signifying re- Compensation to

Markers of wine for duced duties, is decided to be 2 cents for every cask, of which separate accounts are to be reduction of duties, 2 kept: O's cir. 230 July, 1836; V.3, p. 539.

cents each cask.

1649. Collectors are forbid to charge other fees for their services in cases of the extension

Fees for the exten

sion of Bonds, the of Bonds for duties on Imports, in consequence of the great fire in New York, than are same as for taking the charged for taking original Bonds for duties upon the entry of the merchandise: S’s cir.

original Bonds. 17th October, 1837; V. 3, p. 152.

1650. In the disbursements by Collectors, a practice having prevailed of taking receipts in

The taking of blank

receipts for disburseblank, and subsequently filling them up without the knowledge of the payee, said practice ments is forbid. is interdicted for the future, as being open to abuse: C's cir. 11th June, 1838; V.3, p. 621.

1651. Inspectors of the Customs, while acting as Inspectors of the Revenue, may re- Compensation of ceive compensation, only in that capacity, for the time being: C's cir. 13th July, 1838; acting as Inspectors of

Inspectors of Customs V. 3, p. 627.


accounts of

1652. The accounts of Collectors, Naval Officers, and Surveyors, of the emoluments, by Standing orders for

annual commissions, fees, fines, penalties, salaries, &c., and of their disbursements for clerk hire, emoluments and disstationery, office rent, fuel, and other official expenses, as per act of 24 March, 1799, are 24 March, 1799, rerequired to be punctually stated, annually, according to forms prescribed: C's cir. Ist No- peated. vember, 1838; V.3, p. 653.

1653. Further regulations are prescribed respecting additional compensations to clerks and Additional pay to

subordinates, equal to other subordinates of Collectors, Naval Officers, and Surveyors, for 1839, at $2 a day, so as that of 1838. to make them equal to those of 1838, are prescribed: C's cir. 16th March, 1839; V.3, p. 719.

1654. Compensations to Officers of the Customs for the year 1839 are re-established, in Old compensations certain respects, as they were per acts of 20 March, 1799, and of 26th April, 1816: C's cir. re-established, in part: 25th April, 1839; V. 3, p. 729.

1655. Compensation to Weighers, Gaugers, and Measurers, whether permanent or tem- -of Weighers, Gauporary, explained: C's cir. 4th December, 1840; V.3, p. 857.

gers, &c., temporary,

or, &c.

[Same subject.]

1656. Further explanation of said compensations to Weighers, Gaugers, &c., which shall not exceed $1,500 a year: C's cir. 14th December, 1840; V.3, p. 861.

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