[Same subject.] excess to each, to be deposited to the credit of the Treasurer. 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 2d March, 1799: C's cir. 20th October, 1841; V. 3, p. 903. 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 annuover $2.000 ally to the Secretary of the Treasury a quarterly account for the preceding year, under oath, of all sums of money by each of them received for fines, penalties, or forfeitures; 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. Inspectors. Fees for entry and 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. 22d September, 1842; V. 3, p. 281. 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. 8th March, 1842; V. 3, p. 935. 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.] 1662. An account of Collectors' commissions or per centage, charged agreeably to law on moneys by them received and paid into the Treasury, is required to be embraced in Collectors' accounts current: C's cir. 1st December, 1789; V. 1, p. 8. 1663. An account of the compensations paid to Inspectors, Surveyors, Gaugers, Weighers, Measurers, &c., is to be transmitted to the Treasury, stating the periods of their service, 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. 1664. The mode heretofore adopted of charging payments made to Inspectors, &c., being found inconvenient, their compensations are hereafter to be stated in the Collector's quarterly accounts current: C's cir. 8th June, 1792; V. 1, p. 26. &c.: 1665. The salaries allowed by law to Collectors, Naval Officers, and Surveyors, are re- of salaries of Collectors, Naval Officers, quired to be paid by Collectors, and accounted for quarterly: C's cir. 24th December, 1792; V. 1, p. 37. 1666. An abstract of the disposition made of one moiety accruing to Collectors, Naval Officers, and Surveyors, from the additional 50 per cent. on the appraised value of goods in certain cases of fraudulent invoice prices, in conformity with the 11th and 13th sections of 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 additional 50 per cent. is made to the appraised value and to the duties of such goods, under the said act of the 20th April, 1818: C's cir. 27th September, 1819; V. 2, p. 50. of the distribution of one moiety of duties on additional 50 per cent. to appraised value of certain goods. with an abstract of the cases in which such 50 per cent. is added : lectors, Naval Officers, and Surveyors : 1668. An abstract or account of the salaries of the Collector, Naval Officer, and Survey-of salaries of Color of each District, is to be returned quarterly to the Treasury, according to form prescribed: C's folio cir. 31st July, 1821; p. 11. 1669. An abstract of payments made to Inspectors, Gaugers, Weighers, Measurers, &c., 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. of pay to Inspectors, Gaugers, Weighers, &c.: 1670. An abstract of the contingent expenses of the Collector, including scales, weights, of contingent expenses of Collectors, measures, gauging instruments, &c., (not including disbursements for books, stationery, &c. fuel, office rent, office furniture, which are paid for by Collectors themselves,) 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 Collectors' offices is to be rendered quarterly, supported by vouchers, according to forms 1, 2, 3, in pursuance of the act of the 7th May, 1822, entitled "An act further to establish the compensation of Officers of the Customs": C's cir. 28th May, 1822; V. 2, pp. 168, 177. 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. 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 car. 28th May, 1822; V. 2, pp. 168, 181. 1674. An abstract (D) (86) or form of a general account, to be rendered annually (after (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.] [Same subject.] [Same subject.] [Same subject.] ANNUAL RETURNSof salaries, fees, and emoluments, to 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.) 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 maximum 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. 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. 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 Collector'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. 1678. An account or statement of the salaries, fees, and other emoluments received, and be of the expenditures made by Collectors, Naval Officers, and Surveyors, is required to be 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. made to the Comptrol ler, for Congress: [Same subject.] [Same subject.] [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. 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. 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. 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. 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-houses, and as agents for the Marine Hospital department: C's cir. 28th May, 1822; V. 2, pp. 169, 186. [Same subject.] [Same subject.] 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. 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. 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: C's cir. 5th April, 1806; V. 1, p. 235. 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.] [Same subject.] [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.) [Same subject.] Commerce: 1689. In consequence of great dissatisfaction in Congress at the delay of "the annual of Navigation and 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 and 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. DUTIES PAID UNDER PROTEST to be deposited as a separate fund, to be refunded by authority of law: -any balance of such appropriation to be re (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. 1691. All moneys paid to Collectors as unascertained Duties, or as Duties paid under protest, are required to be deposited to the credit of the Treasurer of the United States, to be kept, and to be drawn and paid in due form, by order of the Secretary of the Treasury, 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. 1692. Any balance of the aforesaid fund appropriated to repay Duties overpaid, or paid deposited at the end under protest, as may remain in the hands of Collectors at the end of a quarter, must be deposited (again) to the credit of the Treasurer: C's cir. 9th May, 1839; V. 3, p. 733. of the quarter. 1693. Judicial decisions for recovery, against a Collector, of Duties paid under protest, are not to be applied by Collectors to other cases, so as to authorize the refunding of Duties, under supposed similar circumstances, without previous consultation with the Department: C's cir. 21st February, 1840; V. 3, p. 795. 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. 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. 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. |