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-the same, under tem
243. Hospital Tax, chargeable on the crew of a vessel trading under temporary Registry, porary, as permanent Certificates and Licen- or Enrolment, or License, is to be levied and retained in like manner as when trading un
der permanent ones: C's cir. 10th November, 1821; V.2, p. 152.
as to crew on steamboats, what?
244. On what part of the crew of a Steamboat is it proper, or customary, to levy. the Hospital Tax? C's cir. 24th November, 1829; V.3, p. 37, (answered, No. 246 post.)
-as to crewg on all
245. The Comptroller says, that, “according to the decisions of Messrs. Secretaries vessels employed in trade on the Lakes and Wolcott and Gallatin , the act of 16th July, 1798, requiring a Marine Hospital Tax, at the rate Districts of the U. s. of 20 cents per month, to be retained out of the wages of seamen on board registered vessels the Tax is for the first of the United States, and vessels Licensed for the coasting trade, was not to be considered time levied on them :
applicable to the District of Champlain; and, of course, not to the other Northern and Northwestern Districts of the United States.” He adds: “The present Secretary of the Treasury entertaining a different opinion of that law, Collectors are requested, upon the receipt of this communication, to commence collecting the Tax in said Districts.” To assist them in carrying these instructions into effect, the forms of Hospital Books, and quarterly returns of accounts for settlement, are prescribed: C's cir. 3d Mar., 1830; V.3, p. 51.
-as to those engaged on steamboata, all pay:
246. It is decided that the following persons employed on board of steamboats, are liable to the Hospital Tax, viz: the Captains, the Engineers, the Firemen, and, generally, all persons whose duties are connected with the navigation of such vessels, or perform service in the boats attached to them, and receive wages: O's cir. 25th June, 1830; V. 3, p. 63,
and those on Keelboats trading to New Orleans.
247. Hospital Tax is not required from hands employed on Keel Boats not trading with New Orleans; nor are they entitled to the benefit of that Fund: C's cir. 5th June, 1833; V.3, p. 401.
When no tax is received in a quarter, notice, &c.
248. Notice is required to be given by Collectors to the First Auditor at the close of each quarter in which no payments of Hospital Tax have been made, to save the transmission of a blank abstract: C's cir. 28th May, 1836; V. 3, p. 527.
Collection of Tax is
249. According to the act of 3d March, 1837, " providing for certain barbors, &c," the year, and an appro- collection of Hospital Tax is required to be suspended for one year, from the 1st April, priation substituted: 1837; during which year the usual expenditures for sick and disabled seamen are provided tended.
by an appropriation of $150,000; of the benefits of which, seamen in the United States service, and boatmen, who were not entitled to relief from the Hospital Fund before, shall participate during the year: S’s cir. 13th March, 1837; V.3, p. 125.
250. The suspension of the Hospital Tax, as above stated, is also notified by the Comptroller: C's cir. 28th March, 1837; V.3, p. 565.
Collection of Tax resumed :
251. The Collectors are informed that the collection of Hospital Tax is to be resumed on the 1st April, 1838, as it was under the regulations heretofore existing: C's cir. 26th March, 1838; V. 3, p. 603.
Receipts of, during suspension, a bonus to masters of vessels.
252. Masters of vessels are exonerated from any accountability for the payments of Hogpital Tax that may have been made to them by their crew during the year of suspension by law: C's cir. 6th April, 1838; V.3, p. 607.
253. In pursuance of the act of 1st March 1843, amendatory of the act of 16th July, Hospital Tax ex: 1798, for the relief of sick and disabled seamen,” Collectors are required to levy the Hospital Owners of Registered Tax, and the penalties prescribed by said act, on Masters, Owners, and Seamen of Regis- yessels in the Coasttered vessels employed in carrying on the Coasting Trade, ( 24 ) and to account for the
(See note below.) same, as in other case of Hospital Tax collected under former instructions: S's cir. 15th March, 1843; V. 3, p. 298.
Of the Revenue Cutter System-embracing the due enforcement of the Revenue Laws, and the Quar
antine Regulations, in the ports, and on the coasts of the United States—the quarterly returns connected therewith—and the annual inventory or property schedule of Revenue Cutters, &c.
254. The superintendence of the Revenue Cutter service, (as a branch of the Revenue REVENUE CUTTER
SERVICE : SuperinSystem) is entrusted to Collectors; who are instructed as to the management, and economy tendence of, entrusted
to Collectors : of supplies, of the Revenue Cutters in their respective Collection Districts and said collectors are made acquainted with the instructions given to the Commanders of Revenue Cutters respecting their duties as officers of the Customs, these being the “SENTINELS" of both the foreign and coasting trade, under the immediate direction of Collectors—1st, in guarding the Revenue Laws from infractions, either on the coast, or in the Bays and Rivers, previous to the anchoring of vessels in the harbors of their destination, and making seizures of vessels committing breaches of the law; 2d, in boarding vessels, and demanding an inspection of their manifest witbin four leagues of the coast; 3d, in preventing the landing of goods, or their transfer to other vessels, before making regular entry, by either of which modes of procedure smuggling is generally practised: Of all which particulars, the said Commanders of Revenue Cutters are required to keep a faithful record or journal, and to make a monthly return to the Secretary of the Treasury of an abstract, thereof: S's cirs. 1st and 4th June, 1791; V.1, pp. 78 to 88.
255. Collectors are also entrusted with the payments to the Officers and Crew of Revenue -also the pay and ra
tions of Officers and Cutters, (making up the entire agency for that service,) of which a quarterly return is re. Crew. quired to be made according to form transmitted: S's cir. 8th July, 1791; V. 1, p. 89.
256. Collectors are informed what are the component parts, and rates, of rations to be allowed to Officers and Crew of Revenue Cutters; and 9 cents is established as the equivalent to be allowed for every ration not drawn: S's cir. 21st September, 1791; V. 1, p. 95.
257. Further regulations are prescribed respecting the rations of men in the Cutter Service, being an increase to 12 cents allowed in lieu of every ration not drawn: S's cir. 17th November, 1791; V.1, p. 99.
( 24. ) Such employment of Registered Vessels is contrary to law, nevertheless; unless the presumptive fact supposed by this act be a positive repeal of former instructions, if such supposition may be considered as a positive recognition of such employment.
Collectors to regu. late their movements:
258. The authority for directing the "movements" of Revenue Cutters, is specifically conferred on Collectors: S’s cir. 2d February, 1792; V. 1, p. 103.
-to give written furloughs:
259. Officers of Revenue Cutters are not to absent themselves without a written furlough from the Collector of the District: S's cir. 21st February, 1792; V.1, p. 106.
.-keep cutters in repair
260. Collectors may keep Revenue Cutters in proper repair without consulting the Secretary of the Treasury: S's cir. 19th June, 1794; V.1, p. 158.
Re-adjustment of rations proposed.
261. Collectors are requested to ascertain with precision what rates, per ration, could be established for a comfortable supply of articles composing a Seaman's ration in the Cutter Service, without interfering with contracts already existing: S's cir. 19th June, 1794; V. 1, p. 158.
Quarantine regula- 262. The act of the last Session,"relative to quarantine,” is transmitted to Commanders tions by U. S. and State authorities, to be of Revenue Cutters and to Collectors, who are jointly requested to co-operate with the State executed by Cutters.
authorities in giving full effect to its provisions, and also to any regulations established by State laws on the subjects mentioned: C's cir. 28th June, 1796; V. 1, p. 133.
Repairs of cutters and monthly pay to crew.
263. A report is called for from Collectors on sundry points relating to necessary repairs of Revenue Cutters, and the monthly pay necessary to secure the service of competent seamen on board: S's cir. 14th July, 1796; V.1, p. 175.
Flag or Ensign of Cutters.
264. An ensigu and pendant, as a distinctive Flag for Revenue Cutters, is prescribed, with a sample transmitted to Collectors, to provide the same: S’s cir. 1st August, 1799; V.1, p. 200.
Quarantine regulations to be rigidly enforced.
265. Collectors are required to continue to enforce the health or quarantine laws and regulations enacted by State authorities, in which Captains of Revenue Cutters are required to co-operate: S’s cir. 25th May, 1805; V. 1, p. 237.
Pay of Officers and 266. To correct certain variations in Collectors’ accounts of 20 to 371 cents per ration to men, adjusted by that of Officers in the Are Officers of Revenue Cutters, they are informed, that the Collection law of 20 March, 1799, my, and that of Mari. ners in the Navy.
provides the same subsistence for Captains, Lieutenants, and Mates, as are granted by law to officers of the same grade in the Army; and for the Crew, the same as for Mariners in the Naval Service—with special instructions relating thereto: S's cir. 10th May, 1810; V.1,
Instructions to Offi- 267. The length of time that has elapsed, and the many changes which have taken place cers of Revenue Cute ters remodelled and in regard to the Revenue Cutter Service, since the first general instructions on that subject, enlarged.
(of the 1st and 4th June, 1791,) are alleged as reasons for issuing new instructions at this time, (which nevertheless are nearly a literal transcript of the former,) adding, that “besides the laws particularly referred to, the Commanders of Revenue Cutters should make theinselves acquainted with all the Revenue Laws which concern foreign commerce and the coasting trade:” S's cir. 13th July, 1819; V.2, pp. 108 to 111.
Pay to Officers increased.
268. As, by the Collection law of 23 March, 1799, the officers of Revenue Cutters were allowed the same rations with officers of equal rank in the army, &c., the act of 2d March, 1827, making an additional allowance to officers of the army, entitles the officers of Revenue Cutters to a like advance: S’s cir. 27th June, 1827; V.2, p. 187.
269. Further general instructions, with the approbation of the President, are issued to Further instructions Collectors having the superintendence of Revenue Cutters, for their own government and zation, supplies, and
respecting the organi. that of commanders of the cutters--giving a detailed list of the grades of Officers, (that of expenditures, for RevWarrant officers being for the first time mentioned) seamen, armament, and ammunition enue Cutters. for a limited time; also provisions, modes of supply, &c.; with a form of the quarterly account of expenditures to be returned to the Treasury for settlement: S's cir. 17th December, 1829; V.2, p. 232.
270. Gordon's Digest of the Revenue Laws is transmitted for the use of Commanders of Digest of Revenue
Laws. Revenue Cutters: S's cir. 21st May, 1831; V.2, p. 269.
271. Experience having shown that the employment of Officers from the Navy, in the Officers of the Navy
to be hence excluded Revenue Cutter Service, is liable to objections, all such officers will cease to be so employed from the Cutter Serafter the 30th April next, and the vacancies be filled from other sources; those now in the service and not of the Navy having preference according to fitness: S’s cir. 17th January, 1832; V.2, p. 282.
272. The uniform dress of Officers and Seamen of Revenue Cutters is prescribed according to description given: S's cir. 21st July, 1834; V.3, p. 17.
Uniform of Officers and men.
273. Information having been received, that officers in command of Revenue Cutters Practice of Officers
retaining, or drawing frequently retain a portion of seamen's wages in their own hands, and draw wages accruing Seamen's wages for
bidden. to seamen who have absconded, for the portion of the month transpiring before their desertion—such practices are henceforth forbidden, under the supervision of the Collectors: S's cir. 7th May, 1835; V.3, p. 79.
274. A scheme for reducing the number of Revenue Cutters is suggested by the Secre
who asks the views of Collectors thereon: S's cir. 20th July, 1835; V.3, p. 80.
Reduction of Cute ters contemplated.
275. A Quarterly transcript of the Pay Roll of the Revenue Cutters is required to be re. turned to the Secretary of the Treasury: S's cir. 12th November, 1835; V.3, p. 82.
Quarterly return of Pay Roll.
276. The attention of Collectors is called to the act of 20 July, 1836, regulating the compensation of Officers of Revenue Cutters: S's cir. 9th July, 1836; V.3, p. 105.
Pay of Officers reg. ulated by law.
277. Regulations are further prescribed, in regard to the monthly payments to the Crew's Pay of Crew to be of Revenue Cutters, by an Inspector of the Customs, to be duly observed in the presence of the Customs.
made by an Inspector of the Commanding Officers of the Cutters: S's cir. 24th August, 1839; V.3, p. 213.
Reduction of ex
278. A cursory examination of the items of accounts bas satisfied the Secretary of the Treasury, that a large portion of the expenditures on account of Revenue Boats is wholly penditures for Cutters
unnecessary; which of course call for corresponding reductions, as specified to Collectors in the form of interrogatories: S's cir. 3d August, 1841; V.3, p. 251.
Revised general regulations of the Cutter Service.
279. The General Regulations heretofore established for the government of the Revenue Cutter Service having been revised and modified, to adapt them to progressive legislation and experience, a copy thereof, with forms of quarterly abstracts of disbursements for the service--muster and pay rolls of Officers and Crew-advertisements for Rations--agreements with Contractors—daily proportion of rations for a week-articles of engagement in the Cutter Service--and form of Journal or Log Book, &c.--are transmitted to Collectors and Commanders of Revenue Cutters, for their government: S's cir. 1st November, 1841; V.3, pp. 256 to 276. ( 25.)
Furniture superin- 280. Of furniture allowed for Cabin and Ward-room of Revenue Cutters--compensation monthly journal-ne- disallowed to officers for superintending repairs--monthly journals of Cutters to state the glect of duty, &c.
names of officers, their daily attendance, their absence or sickness-neglect of duty to commerce against illegal importations complained of; cutters being too commonly at anchor in port, instead of being in motion in the channels of navigation through which Vessels arrive, &c.: S's cir. 19th November, 1842; V.3, p. 284.
Force on board and pay to petty officers and crew.
281. To establish uniformity in the force employed on board of Revenue Cutters, and equality in the compensation allowed to the petty officers and the crew, the rates, respectively, are prescribed: S's cir. 10th May, 1843; V. 3, p. 315.
Compensation of servants, go to their ownes.
282. The compensation of servants employed on board of Revenue Cutters must be settled with their owners, and their receipts and vouchers rendered to the First Auditor: S's cir. 5th June, 1843; V.3, p. 318.
Return of Annual Inventory of Revenue Cutters.
283. (The annual transcript of the Inventories of Revenue Cutters is required to be returned to the Secretary of the Treasury at the end of each year: S's cir. 12th November, 1835; V.3, p. 82.)
Of the system of Commerce and Navigation, (in time of peace,) embracing the Custom-house entries of Vessels, Imports, Exports, and Tonnage with exhibits of manifests of cargoes and Marine Papers, and making registry of Aliens that arrive and report for naturalization, 8c :
-Also the quarterly returns connected therewith, respectively.
VEBSELS ARRIVED; 284. On the arrival of a vessel in port, her commander is required to make entry at the ENTRY, DELIVERY OF MARINE PAPERS, MANI- Custom-house, deliver her Marine Papers, pay her tonnage, and deliver a manifest of her TESTS, &c.
cargo to the Collector: O's cir. 1st December, 1789; V.1, p. 1.
( 25. ) A revised and enlarged edition of these General Regulations was issued by the Secretary of the Treasury, dated the 1st November, 1843, which will be found in the APPENDIX marked No. III.