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(Same subject.)

1657. The compensation of Inspectors, Weighers, Measurers, Gaugers, and Markers, under the direction of “Inspectors of the Revenue,” shall be the same as was allowed for their respective services by the 2d section of the act of 21 March, 1799: C's cir. 20th October, 1841; V.3, p. 903.

excess

Additional accounts 1658. By the act of the 3d March, 1841, making appropriation for the civil and diploto be kept of emoluments of Collectors, matic expenses of the Government, the Collectors, Naval Officers, and Surveyors of ports Naval Officers, and Surveyors, and any

are required, each, in addition to the accounts heretofore rendered by them, to state annuobecne $2.000 ally to the Secretary of the Treasury a quarterly account for the preceding year, under to each, to be deposited to the credit of the oath, of all sums of money by each of them received for fnes, penalties, or forfeitures; Treasurer.

or for seizure of goods, wares, and merchandise, or upon compromise made on such seizure; or on account of suits instituted for frauds against the Revenue laws; or for rent and storage of goods in public stores for which rent is paid, beyond the rent paid on the part of the Government: to the end that, if the emoluments accruing to said officers from such receipts shall exceed $2,000 to each or either of them, such excess shall be paid by them, respectively, into the public Treasury, as part and parcel of the public money: C's cir. 28th October, 1841; V.3, p. 905.

Contingent expenditures to be made under contract.

1659. The contingent expenses of Collectors,“including all stationery, job printing,” &c., for the Custom-house establishment, are required to be engaged by contract, on advertisement for the lowest bidder, according to act of 26th August, 1842: S's cir. 220 September, 1842; V.3, p. 281.

Inspectors.

1660. The compensation of Inspectors, when detailed as “Markers," is to be $3 per day as Inspectors, or to be fees earned as Markers: C's cir. Sth March, 1842; V.3, p. 935.

Fees for entry and 1661. A statement of the Fees charged, on the entry and clearance of vessels engaged clearance of coasting in the Coasting trade, is required of the Collectors of the several collection Districts : C's

cir. 7th December, 1842; V. 3, p. 979.

(A summary recapitulation of the calls for Returns of salaries, fees, commissions, and other emoluments of Officers of the Customs, quarterly for settlement, and annually for the information of Congress—to which are added the calls for other annual statements of Property, Navigation, and Commerce, and the inventories of Revenue cutters.]

QUARTERLY RE- 1662. Au account of Collectors' commissions or per centage, charged agreeably to law TURNS-of Collectors' commissions on mon- on moneys by them received and paid into the Treasury, is required to be embraced in eys received, &c.:

Collectors' accounts current: C's cir. 1st December, 1789; V.1, p. 8.

--of pay to Inspec

1663. An account of the compensations paid to Inspectors, Surveyors, Gangers, Weighers, Measurers, and ers, Measurers, &c., is to be transmitted to the Treasury, stating the periods of their service, various contingent ex- and rates of pay, quarterly; also, particular accounts of the expenses of Revenue boats,

store rent, fuel, and other contingencies, with the vouchers: C's cir. 1st December, 1789; V. 1, p. 6.

penses :

-of ray to Inspec- 1664. The mode heretofore adopted of charging payments made to Inspectors, &c., being

, c. ded in Quarterly ac- found inconvenient, their compensations are hereafter to be stated in the Collector's quar

terly accounts current: C's cir. 8th June, 1792; V. 1, p. 26.

counts current :

1665. The salaries allowed by law to Collectors, Naval Officers, and Surveyors, are re- of salaries of Col

lectors, Naval Officers, quired to be paid by Collectors, and accounted for quarterly : C's cir. 24th December, &c.: 1792; V.1, p. 37.

1666. An abstract of the disposition made of one moiety accruing to Collectors, Naval of the distribution Officers, and Surveyors, from the additional 50 per cent. on the appraised value of goods in ties on additional 50 certain cases of fraudulent invoice prices, in conformity with the 11th and 13th sections of per cent. to appraised

: the act of 20th April, 1818, is required to be returned quarterly to the Treasury: C's cir. 27th September, 1819; V.2, p. 49.

1667. (Said return is to be accompanied with an abstract of the cases in which the said with an abstract of

the cases in which such additional 50 per cent. is made to the appraised value and to the duties of such goods, under 50 per cent. is alded : the said act of the 20th April, 1818: C's cir. 27th September, 1819; V.2, p. 50.

1668. An abstract or account of the salaries of the Collector, Naval Officer, and Survey of salaries of Col

, or of each District, is to be returned quarterly to the Treasury, according to form prescribed: and Surveyors : C's folio cir. 31st July, 1821; p. 11.

of 1669. An abstract of payments made to Inspectors, Gaugers, Weighers, Measurers, &c., ..of pay to Inspec

tors, Gaugers, Weighis to be returned quarterly to the Treasury, according to form prescribed, to be accompanied ers, &c.: with vouchers: C's folio cir. 31st July, 1821; p. 11.

1670. An abstract of the contingent expenses of the Collector, including scales, weights, of contingent exmeasures, gauging instruments, &c., (not including disbursements for books, stationery, &c.

penses of Collectors, fuel, office rent, office furniture, which are paid for by Collectors theinselves,) is to be returned quarterly to the Treasury according to form prescribed, to be accompanied with vouchers: C's folio cir. 31st July, 1821; p. 11.

1671. An abstract (A) of the compensation paid to Deputy Collectors and Clerks (85) in Returns of emolu.

ments and contingent Collectors' offices is to be rendered quarterly, supported by vouchers, according to forms 1, expenses, &c., under 2, 3, in pursuance of the act of the 7th May, 1822, entitled “ An act further to establish the act of 7th May, the compensation of Officers of the Customs”': C's cir. 28th May, 1822; V.2, pp. 168, 177.

1822.

[Same subject.]

1672. An abstract (B) of disbursements for stationery, fuel, and other expenses incident to the office, is to be rendered quarterly, supported by vouchers, according to forms 1, 2, 3, 4,5,6: C's cir. 28th May, 1822; V. 2, pp. 168, 179.

(Same subject.]

1673. An abstract (C) of the fees and emoluments of Officers of the Customs, and of expenses incident to the office, is to be rendered quarterly to the Treasury: C's cir. 28th May, 1822; V. 2, pp. 168, 181.

1674. An abstract (D) (86) or form of a general account, to be rendered annually (after

[Same subject.]

(85.) The form (F) is a list of the Clerks employed in a Collector's office, (as called for by the Secretary's circular of the 24th current,) and required to be rendered quarterly, along with the abstract of expenses incident to the office : C's cir. 28th May, 1822; V. 2, pp. 169, 184. Anterior to this date, the Clerks were paid by Collectors out of their emoluments.

(86.) The returns of Annual summaries (D) (E) (and H,) are mentioned here, in the order in which they are given in the Circular, as well on that account, as on account of their immediate reference to the Quarterly returns, of which they are the annual summaries; though they properly belong to the class of Annual returns, among which they are repeated below for form's sake-Nos. 1681, 1682, &c.

(Same subject.]

December) of the fees and emoluments received by officers of the Customs, and of their expenditures within the year; from which receipts a surplus is supposed (according to this form) to accrue over the maximum allowed by the aforesaid act of the 7th May, 1822; which surplus is to be deposited to the credit of the Treasurer: C's cir. 28th May, 1822; V. 2, pp. 169, 182.)

[Same subject.]

1675. An abstract (E) or form of a similar general account as the aforesaid, referring to another supposed case, in which the nett fees and emoluments do not amount to the max. imum allowed by the said act; which deficiency is to be made up to the officers out of other funds: C's cir. 28th May, 1822; V.2, pp. 169, 183.

[Same subject.]

1676. Abstract (G) is the form of the return of fees received for certificates to accompany distilled spirits, wines, and teas; and of the commissions of Collectors on their disbursements as Superintendents of Light-houses, and as Agents for the Marine Hospital department—to be rendered quarterly to the Treasury for settlement: C's cir. 28th May, 1822; V. 2, pp. 169, 185.

[Same subject.]

1677. Abstract (H) is the form of a general account, to be rendered annually, of the aforesaid fees and commissions on said certificates and disbursements, out of which the Col. lector's emoluments shall not exceed $400, maximum allowed by the law-any surplus over and above which is to be carried to the Treasury: C's cir. 28th May, 1822; V.2, pp. 169, 186.

ANNUAL RETURNS- 1678. An account or statement of the salaries, fees, and other emoluments received, and of salaries, fees, and emoluments, to

be of the expenditures made by Collectors, Naval Officers, and Surveyors, is required to be made to the Comptrol- transmitted annually, on the last day of December, to the Comptroller, that he may lay an

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

[Same subject.]

1679. A revised form of the aforesaid account of the salaries, fees, and emoluments of Collectors, Naval Officers, and Surveyors, to be rendered annually, is prescribed : C's folio cir. 31st July, 1821; p. 8.

[Same subject.]

1680. A form of the like account is again prescribed, rendered annually, (but greatly extended,) under separate heads, viz: “Of salaries of Collector, Naval Officer, and Surveyor”; “Of payments to Inspectors, Gaugers, Weighers, Measurers”; “Of disbursements on account of Revenue boats and Revenue cutters”; “Of disbursements on account of contingent expenses”; “Of balances of store rent”: C's cir. 29th January, 1822; V.2, pp. 159, 160.

[Same subject.]

1681. An abstract (D) or form of general account is to be rendered annually (after the 31st December) of the salaries, fees, and other emoluments, received by Collectors, Naval Officers, and Surveyors, in certain Districts, during the year, and of their expenditures during the year—in accordance with the act of 7th May, 1822, providing further to establish the compensation of Officers of the Customs, which form (D) supposes a surplus to have accrued in said receipts over the maximum of $400 allowed by said act ; which surplus is to be accounted for and placed in the Treasury: C's cir. 28th May, 1822; V.2, pp. 169, 182.

[Same subject.]

1682. An abstract (E) or form of a similar general account as the aforesaid, to be rendered annually, (instead of the said form (D) as the supposed case may require,) referring to a supposed case in which the nett fees and emoluments do not amount to the maximum of $400 allowed by the law; which deficiency is to be made up to the officers out of other funds: C''s cir. 28th May, 1822; V. 2, pp. 169, 183.

[Same subject.]

1683. An abstract (H) or form of a general account, to be rendered annually, of the fees received by Collectors for issuing certificates to accompany distilled spirits, wines, and teas, and of the commissions for their disbursements as superintendents of Light-hɔuses, and as agents for the Marine Hospital department: C's cir. 28th May, 1822; V.2, pp. 169, 186.

1684. The form of a return of public property connected with the offices of Officers of -of Public Property: the Customs, independent of bonds and cash in hand—that is, of scales, weights, boats, &c.

-is transmitted, to be rendered annually to the Secretary on the 31st December: S’s cir. 6th February, 1792; V.1, p. 105.

[Same subject. )

1685. An account of the public property in a Collector's District is to be rendered at the close of each year, according to form transmitted; to embrace every species of property in charge of Officers of the Customs: C's cir. 5th April, 1806; V. 1, p. 235.

[Same subject.]

1686. The account or statement to be rendered annually of the public property in a Collector's District, according to form prescribed, must be accompanied with explanatory remarks: O's cir. 5th April, 1806; V.1, p. 235.

[Same subject.]

1687. A new form of account or statement is prescribed, to be rendered annually, of “the public property remaining in a District, exclusive of the forms and instructions for conducting the public business, and of cash and Custom-house bonds”: C's folio cir. 31st July, 1821; p. 8.

(Same subject.]

1688. (The list of property required to be handed over, by a former Collector to his successor in office, should include the circular instructions and forms prescribed for official observance: C's cir. 22d August, 1821; V.2, p. 144.)

1689. In consequence of great dissatisfaction in Congress at the delay of “the annual —of Navigation and

Commerce: statements of the Commerce and Navigation of the United States” by the Register of the Treasury, who attributes it to the delays of Collectors in making their returns to him, the Secretary entreats the Collectors to make extra efforts to make the said returns, and authorizes the employment of additional clerks, if necessary: S’s cir. 31st August, 1832; V.2,

p. 292.

Revenue Cutters.

1690. An annual transcript of the inventories of Revenue cutters, to be rendered to the Land Inventories of Secretary at the end of the year, is included in the enumeration of other returns required weekly, monthly, quarterly, &c., together with a general recapitulation of the circular instructions heretofore given by the Secretary to Collectors, Receivers, and Depositories, &c., to supply the deficiency of those which may have been lost or mislaid, but not to supersede any others in force: S's cir. 12th November, 1835; V. 3, pp. 82 to 87.

SECTION 3.

Of the Disbursements of Moneys actually deposited in the Treasury, or of Moneys constructively in the Treasury.

(a.) of the refunding of Duties paid under protest—the same having been deposited in the Treasury, to the credit of the Treasurer, as a separate fund, to be refunded by appropriation, or authority of law, on certain contingencies.

(b.) Of Disbursements on account of the salaries, fees, and emoluments of District Attorneys, Marshals, Clerks of Courts, and Jurors, &c.; and on account of Judges of United States, of Governors and Secretaries of Territories, Members and Officers of Territorial Legislatures, and all others who receive their pay direct from the Treasurer.

(c.) Of Disbursements on account of Military Pensions, whilst they were wholly or in part under the direction of the Treasury Department.

(a.) Of the refunding of Duties paid under protest (87)—the same having been deposited in the Treasury, to the credit of the

Treasurer, as a separate fund, to be refunded by appropriation, or authority of law, on certain contingencies.

DUTIES PAID UNDER 1691. All moneys paid to Collectors as unascertained Duties, or as Duties paid under PROTEST—to be deposited as

a separate protest, are required to be deposited to the credit of the Treasurer of the United States, to fund, to be refunded be kept, and to be drawn and paid in due form, by order of the Secretary of the Treasury, by authority of law:

according to the second section of the General Appropriation act of the 3d March, 1839, setting apart the same as a fund to meet those protests, &c.: C's cir. 13th March, 1839, V. 3, p. 709.

-any balance of such

1692. Any balance of the aforesaid fund appropriated to repay Duties overpaid, or paid appropriation to be redeposited at the end under protest, as may remain in the hands of Collectors at the end of a quarter, must be of the quarter. deposited (again) to the credit of the Treasurer: C's cir. 9th May, 1839; V. 3, p. 733.

Judicial decisions in

1693. Judicial decisions for recovery, against a Collector, of Duties paid under protest, precedent without con are not to be applied by Collectors to other cases, so as to authorize the refunding of Duties, sulting the Depart- under supposed similar circumstances, without previous consultation with the Department:

C's cir. 21st February, 1840; V. 3, p. 795.

ment:

-confirmed by the Secretary, with qualifications

1694. The above instruction is confirmed, for the time being, (with deference to the future action of Congress,) by the decision of the Secretary of the Treasury, as to all cases of mere similitude to those decided by the Court, requiring that the cases shall be identical, to justify the refunding the Duties: C's cir. 19th March, 1840; V.3, p. 799.

Exception in favor of “ Twist," as sewing silk :

1695. The aforesaid confirmation of the Secretary of the Treasury is modified, so as to authorize the Duties paid under protest on “Twist,” as sewing silk, to be refunded without awaiting judicial decision: C's cir. 23d May, 1840; V.3, p. 813.

.-also in relation to Saltpetre.

1696. Instructions of the Secretary are transmitted by the Comptroller, in relation to refunding Duties paid under protest on a certain description of Saltpetre, of which samples are forwarded for the government of Collectors, when a return of Duties is claimed in identical cases: C's cir. 11th June, 1840; V. 3, p. 817.

(87.) See note ante, No. 1448, showing that other Duties besides those paid under protest, if refunded after having been deposited in the Treasury, belong to this class of disbursements.

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