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10. The term "Country," (in reference to a different subject, but equally commercial with that of the aforesaid act of 1st March, 1817,) is differently defined from the foregoing of 29th September, 1817, by restricting it to geographical limits-making England, Ireland, and Scotland different countries: C's cir. 14th April, 1819; V. 2, p. 17.

Definition by the

Comptroller different.

Secretary's defini

11. The definition of "Country," by the Secretary's circular of 29th September, 1817, is re-affirmed by the Secretary, in relation to the execution of the same act of 1st March, tion re-affirmed. 1817: S's cir. 6th July, 1842; V. 3, p. 279.

12. A definition is given to the term "America," in its commercial relation to foreign places lying north and south of the Equator: C's cir. 23d January, 1818; V. 1, p. 358.

America defined.


Improvement of the Revenue system, sought by repeated efforts, from 1789 to 1838, with other important tributaries thereto,

13. The Secretary of the Treasury, with a view to the improvement of the "Revenue System of the United States, just put in operation," calls on Collectors and others for information on sundry special points, and in general: S's cir. 2d October, 1789; V. 1, p. 5.

14. The Secretary asks for information respecting the "navigation of the several States and of foreign nations;" and propounds a number of queries on the subject, which he deems of great importance to the Government, and are eventually conducive to the design of improving her revenue system: S's cir. 15th October, 1789; V. 1, pp. 15 to 18.

15. The Secretary requests Collectors to furnish him with the Revenue law of their respective States, for his information, as soon as practicable: S's cir. 25th November, 1789; V. 1, p. 26.

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Scheme of customhouse forms and doc

16. The Secretary calls for copies of reports, entries, oaths, bonds, certificates, and other custom-house documents that Collectors may have adopted, and any others which may uments. have been used in the custom-houses under the State administrations, and during the Provinces or Commonwealths; and any foreign papers of the same kind in their possession, in order, by aid of those precedents, to be enabled to digest a uniform plan of custom-house documents, &c.: S's cir. 30th September, 1790; V. 1, p. 62.

17. A similar call to the foregoing is made by the Secretary, for any documents that may come into the possession of Collectors from time to time, which have relation to commerce, navigation, fisheries, manufactures, or the products of the several States, in the time of the Provinces or the Commonwealths: S's cir. 10th March, 1791; V. 1, pp. 65, 66.

On commerce, navigation, manufactures, and products, infor mation is desired.

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-experimental collec

1818; its operation

18. To render the Revenue system as perfect as possible, Collectors are requested to make known to the Secretary of the Treasury all attempts to evade the provisions of the existing laws: S's cir. 7th May, 1817; V. 2, p. 77.

19. In pursuance of a resolution of Congress, Collectors are requested to communicate, for their use, any information tending to remedy any discovered defects in the existing Revenue Laws. S's cir. 11th November, 1817; V. 2, p. 81.

20. In pursuance of a resolution of Congress, Collectors are requested to furnish for their use a list of such offices of the customs, with the names of the officers, their salaries, and emoluments, which it may be proper to suppress or discharge, in consequence of their unproductiveness, &c.: S's cir. 7th May, 1818; V. 2, p. 82.

21. The "Revenue being exclusively derived from duties and the sales of public lands, it is extremely important to render both systems as complete as possible." In regard to the former, the most important change indicated is, that of substituting "specific" for "ad valorem" duties as far as practicable; and to this end the suggestions of Collectors are invited, to be embodied in a Report of the Secretary of the Treasury to Congress: S's cir. 25th May, 1818; V. 2, p. 85.

22. The supplementary Collection law of the 20th April, 1818, being entirely experition act of 20th April, mental, Collectors are requested to furnish a quarterly statement to the Secretary of its operations, to enable him to judge of its efficacy, and its defects: S's cir. 29th May, 1818; V. 2, p. 89.

[Same subject.]

[Same subject.]

-and that of 2d M'ch,

1819, whether beneficial or injurious?

Improvement of the Revenue System further desired.

23. For the convenience of distant shippers, the Collectors are authorized to cause to be entered and appraised all merchandize paying ad valorem duties under the aforesaid supplementary act of 20th April, 1818, which may arrive unaccompanied with invoices before the 1st of November next, upon the owner or consignee making oath that no invoice has been received, &c.: S's cir. 22d June, 1818; V. 2, p. 90.

24. To ascertain the effects of the aforesaid act of 20th April, 1818, upon the collection of the Revenue, Collectors are required to render a "quarterly account," as per form prescribed, "of the results of appraisements of merchandise" made in pursuance of said act: S's cir. 24th July, 1820; V. 2, p. 117.

25. By the act of the 2d March, 1819, important changes having been made in the Coasting Trade, and sufficient time having elapsed to ascertain whether its effects have been beneficial or injurious to the public interests, Collectors are requested to state their experience of the same, and particularly whether it has increased or diminished smuggling, and other violations of the Revenue Laws: S's cir. 7th September, 1821; V. 2, p. 128.

26. Information is desired from Collectors, by direction of the Secretary of the Treasury, in order to meet an inquiry anticipated from Congress, with a view to the amendment of the Revenue System, &c.: C's cir. 26th July, 1826; V. 2, p. 443.

27. Sundry copies of a "Digest of the Revenue Laws (by Mr. Gordon, of Philadelphia,) are transmitted for the use of officers of the Customs in the several collection Districts: S's cir. 24th and 31st March, 1831; V. 2, pp. 258, 259.

28. With a view to the improvement of the "Revenue System," Collectors and merchants are invited by the Secretary of the Treasury to point out any defects they may have discovered, and to suggest such improvements as may occur to them: S's cir. 31st July, 1832; V. 2, p. 289.

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29. The Secretary of the Treasury makes inquiries of American Consuls abroad re- And the practice in foreign countries, to specting the practical systems in operation in the several countries in which they reside, of certain extent, asked collecting, keeping, and disbursing the public money, viz: 1. In what kind of funds is for from abroad-in 1838. the Revenue collected? 2. By whom, and how, are they kept, till expended or remitted, and at whose risk? 3. By whom paid out, in what kind, and under whose direction? 4. How are they transmitted to the seat of Government, and at whose risk? 5. Can they be legally loaned out, or used by officers who either collect, keep, or disburse them? 6. And what guards or checks are there against the misuse of public funds? The Secretary also asks for Books and Pamphlets on these subjects, with a speedy answer to his inquiries: S's cir. 7th August, 1838; V. 3, p. 175.

30. The Secretary of the Treasury, in pursuance of a Resolution of Congress, calls on Collectors for a Report of all the information they can collect in relation to the MANUFACTURING ESTABLISHMENTS of the United States, and whatever suggestions that are calculated to FOSTER and PROTECT them: S's cir. 28th June, 1809; V. 1, p. 303.

31. The co-operation of Collectors, Merchants, Consuls abroad, and other persons, is solicited, in promoting a "scheme of the President" for introducing useful and ornamental trees, plants, seeds, and a variety of other objects, with suitable information thereon, to be addressed to the Secretary of the Treasury, in unison with a similar instruction from the Secretary of the Navy to commanders of public vessels: S's cir. 6th September, 1827; V. 2, p. 190.

32. The aforesaid request of the 6th September is repeated, with great earnestness: S's cir. 15th November, 1827; V. 2, p. 194.

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Information on the manufacture of salt

33. For the information of Congress, pursuant to a resolution of the House of Representatives, the Secretary of the Treasury requests Collectors, and, through them, owners of salt desired. works, to make a statement of the number and nature of those establishments, their location, the capital invested in each, the number of persons engaged in the manufacture, the kind and prices of salt manufactured at the different works, &c.: S's cir. 14th September, 1829; V. 2, p. 226.

Also, on the condi


34. In pursuance of a resolution of the House of Representatives, the Secretary of the Treasury requests Collectors, Marshals, and others, to state the quantity, quality, and kinds tion of iron and steel of iron and steel, in their various forms, which have been manufactured in the United States, annually, for three years prior to the 1st September, 1831: S's cir. 15th April, 1831; V. 2, p. 262.

System of Telegraphs proposed.

35. In pursuance of a resolution of the House of Representatives requesting the Secretary of the Treasury to report upon the propriety of establishing a system of Telegraphs for the United States, the Secretary asks the views of Collectors, and Commanders of Revenue Cutters, and others, on the subject, under various heads, &c.: S's cir. 10th March, 1837; V. 3, p. 120. (3)

Supervision and organization of the business of Collectors, by the Comptroller.


The supervision of the business of the Customs, as the principal branch of the Revenue System, delegated, in chief, to the Comptroller of the Treasury, with certain reservations to the Secretary of the Treasury, and other exceptions incidentally devolving on other officers; also, sundry notices respecting the collection, safe keeping, and disbursement of the Revenue, and other financial operations connected therewith.

36. The Secretary announces and authenticates the circular of this date, of the Comptroller, "to point out the general mode of conducting the business of the Collectors of the Customs," stating that the Comptroller will, this day, enclose proper forms, with explanations of the same, for keeping their BOOKS and rendering their ACCOUNTS for settlement at the Treasury: S's cir. 1st December, 1789; V. 1, p. 34.

(3.) So far as the suggestions for "securing the resources of the Government from peculation," &c., called for by the Secretary's circular addressed to the Heads of Bureaus, and the clerks of his own office, on the 15th of January, 1840, may be considered to bear on the general title assumed for the foregoing section, that call entitles the said circular to a notice here; though I have not been able to learn that it was ever attended with any practical result, unless the "Sub-treasury," otherwise called the "Independent Treasury," adopted by law with that intent, less than six months thereafter, was the joint offspring of these lucubrations. In other respects, also, the circular is so well conceived by its author, (Judge Woodbury, then Secretary of the Treasury,) that I have deemed it eminently deserving to be appended in this connection entire, in the form of a note, as a perpetual stimulus to good results, it never having been rescinded, and probably never will be.

"CIRCULAR to the Heads of the several Bureaus of the Treasury Department, and to the clerks in the office of the Secretary of the Treasury. "TREASURY DEPARTMENT, January 15, 1840.

"The Secretary of the Treasury enjoins upon each clerk in his own office attention to the following particulars: "He should transact daily, when practicable, all the business referred to him, and consider himself at all times, and under all circum. stances, as being peculiarly charged with the immediate supervision and care of the several branches of duty which are usually assigned to his desk.

"It will, therefore, be expected, as to the various matters connected with them, that he will see to their despatch with promptitude, accuracy, and fidelity. He will endeavor thoroughly to comprehend them in their various relations and details. He must interest himself zealously in their successful operation; and inquire, read, and reflect upon such subjects relating to his duties as may render his leisure subsidiary to their faithful performance.

"He is required to propose any improvements which may occur to him as conducive to their more efficient management, and communicate any supposed errors or defects which he may discover, either of system or detail. Each clerk must be regarded as accountable, in the first instance, for any omissions or deficiencies within his appropriate sphere of action, which might have been pointed out and prevented, or removed by his vigilance-such, for instance, as relate to filling punctually vacancies in offices; completing and filing official bonds; making seasonable and regular returns; answering promptly resolutions, inquiries, or references, and settling faithfully all accounts or claims.

Finally, and in a special manner, every clerk will be careful to report any waste of public property, as well as other dereliction of duty in officers, whose acts come under his official examination, and recommend any measures for securing the resources of the Government from peculation, which, in the course of attention to his own business and that of others with whom he holds official intercourse, may strike him as proper and expedient.

37. It being the duty of the Comptroller of the Treasury "to point out the general mode of conducting the business of Collectors of the Customs," he herewith encloses the proper forms, with explanations of each, for keeping their books and rendering their accounts for settlement at the Treasury: C's cir. 1st December, 1789; V. 1, p. 1.

[Same subject.]

conferred on the Comptroller.

38. The franking privilege having been conferred on the Comptroller of the Treasury, Franking privilege communications intended for that officer must in future be addressed to him direct, instead of being sent to the Secretary, as heretofore done: S's cir. 10th March, 1791; V. 1, p. 66.

and extended under

39. In pursuance of the discretion vested in the Secretary of the Treasury by the act Comptroller's su"making alterations in the War and Treasury Departments," the Secretary commits to the pervision reiterated, Comptroller the immediate supervision of the collection of the Customs, except as to the authority of law. disposition of the moneys thus accruing; accordingly, all returns and documents heretofore transmitted to the Secretary will, hereafter, be forwarded to the Comptroller direct, except the weekly returns of moneys received and paid, the monthly schedule of bonds, the monthly abstract of bonds unpaid, the abstracts of paid drafts, and receipts for moneys paid to Bank, and otherwise, under special direction of the Secretary of the Treasury: S's cir. 25th October, 1792; V. 1, p. 130.

Returns of revenue

tary for information.

40. Returns to the Treasury of Collectors' accounts are required to be made in various respects, weekly, monthly, quarterly, and yearly, according to the subjects, and the forms accounts to the Secreprescribed―commencing, with this instruction, the weekly account of revenue received and disbursed: C's cir. 22d September, 1789; V. 1, p. 3.

41. The nett amount of revenue is to be shown by the BALANCES of Collectors' quarterly accounts current: S's cir. 1st December, 1789; V. 1, p. 6.

42. The Secretary of the Treasury notifies Collectors of the Customs, and others, of the establishment of the fiscal agency of certain Banks (the Bank of North America, [chartered by Congress 31st December, 1781, consequently was the first United States Bank,] and the Bank of New York,) for the financial "accommodation of the Government," and authorizes them to receive the notes of said Banks, in payments of public dues, as equivalent to gold and silver coin; with other instructions to govern their intercourse with those Banks: S's cir. 22d September, 1789; V. 1, p. 3.

43. The Bank of the United States being now in operation, the cash notes and the post notes of that institution may be received in like manner as those of other Banks, according to the instructions of the 22d September, 1789: S's cir. 2d January, 1792; V. 1, p. 102.

Nett amount of how shown.

Fiscal agency of Banks, and currency of Bank notes.

[Same subject.]

"The special returns now required from each clerk, at the end of every week, shewing the unfinished business of any kind on hand at his desk, will be carefully continued.

"Each Head of the several Bureaus, or offices of the Treasury Department, is hereby requested to enjoin upon the clerks employed under him, and for the faithful performance of whose duties he must, in a great degree, be considered responsible, to pursue a course similar to that herein urged upon the clerks in the Secretary's office. The only practical variance from the course suggested for their guidance should be, that the reports and recommendations of any clerk in the Burcaus be made to the Head of that one to which such clerk is attached. Should any of those communications prove to be of a character requiring the action of the Secretary, it will then be submitted to him, with such accompanying remarks as the subject and occasion may appear to call for.

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