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Additional accounts 564. Accounts additional to those heretofore required of Collectors, Naval Officers, and of Fines, &c., received by officers of the cus- Surveyors, who shall, quarterly in each and every year hereafter, render, under oath, to toms, to be rendered.
the Secretary of the Treasury, a statement of all sums received or collected for Fines, Penalties, or Forfeitures, or for Seizures of Goods, &c., according to forms prescribed and transmitted: C's cir. 28th October, 1841; V.3, p. 905.
OF CREDITS IN AcCOUNTS CURRENT :
565. The first article of Credit in Collectors' accounts current is, the Duties arising on 1st Duties received on merchandise: C's cir. 1st December, 1789; V. 1, p. 3. goods:
to commence from date of Entry of goods with intent to land:
566. The Credit on Duties is to commence to run from the date of the Entry of the goods, with the intent to land” them without reference to the Entry of the Vessel-as the vessel may enter in the first instance in distress, without intention to land, but afterwards conclude to land and make sale of her cargo: C's cir. with Attorney General's Opinion, 14th March, and 24th April, 1794; V. 1, pp. 103, 105.
CREDITS ON REVENUE BONDS: extended, &c.:
567. The "terms” of Credit on Revenue Bonds have been extended, in certain cases, by the act of 10th March, 1808, passed for that purpose: S's cir. 12th March, 1808; V. 1,
568. The "terms” or periods of Credit allowed on duties on goods imported from certain places are stated, for the government of Collectors, agreeably to the act of 29th July, 1813, with the exception of the duties on Salt: C's cir. 23d January, 1818; V. 1, p. 358.
568]. The extension of Credit to Merchants, on account of Duty Bonds not paid at matuturity, shall bar the parties from Credit on future Importations of Merchandise: C's cir. 5th March, 1819; V. 2, p. 283.
569. The "terms” or periods of Credit allowed for the payment of Duties, as limited by act of 14th July, 1832, have not been attended to by Collectors—a remissness required to be corrected: C's cir. 13th March, 1834; V.3, p. 450.
ENDORSEMENTS OF PUBLIC DOCUMENTS, &c.
570. Official Endorsements on Letters and Public Documents are required to show a summary of their contents, &c.: S's cir. 16th March, 1843; V.3, p. 285.
ABSENTEEISM FROM Office-forbid, with specific exceptions.
571. Unnecessary absence of Officers of the Treasury Department, in general, from the place of their duty is forbid; and the granting leave of absence to subordinates is required to be done only under certain circumstances and restrictions; and a Monthly RETURN of such cases of absence, on leave or otherwise, is required to be made to the Secretary of the Treasury hereafter, by Heads of Bureaus, Collectors of the Customs, &c.; S's cir. 3d April, 1843; V.3, p. 299.
NAVAL OFFICERS:--their functions in general:
572. The duty prescribed to Naval Officers are to examine, check, and certify, Collectors' Accounts of Duties received, &c.: C"'s cir. 18th December, 1789; V.1, p. 11.
573. They are also instructed to examine and certify Collectors' Accounts of Seizures made of vessels, goods, wares and merchandise, &c.: C's cir. 18th June, 1790; V.1, 574. Naval Officers are admonished of their neglect to examine and certify the Accounts their neglects of Du
ty: of Collectors, other than Abstracts of Duties on Merchandise and on Tonnage: whereas, they are required by the 21st section of the act of 23 March, 1799, (besides other duties,) to examine all accounts of receipts and expenditures, bonds, &c., and, if found right, to certify them: C's cir. 10th November, 1821; V.2, pp. 153, 154.
575. Naval Officers (and Surveyors) are reminded that they are required by law to keep accurate accounts of all fees and official emoluments received, and expenditures made, by them; and to transmit a yearly abstract of the same, according to form, or incur a penalty of $500 for each neglect: C's cir. 1st November, 1838; V.3, p. 653.
576. Naval Officers are reminded that they are required, by the act of 2d March, 1799, to examine the Collectors' Abstracts of Duties, and other accounts of receipts, bonds, and expenditures, and if right, to certify the same; and they are admonished to make such examination before signing the certificate: C's cirs. (several of the same date,) 10th November, 1848; V. 3, pp. 655 to 661.
577. Naval officers are again entreated to make careful examinations, monthly, of the accounts of bonds taken, and moneys received, by Collectors, for duties on imports and tonnage, until Congress shall adopt a system of occasional and strict examination of the same: C's cir. 17th November, 1838; V.3, p. 667.
578. Copies of the three last preceding circular instructions to naval officers are furnished to the Secretary of the Treasury, for the use of the President: C's cir. 1st December, 1838; V. 3, p. 681.
579. Naval Officers are again reminded of their official duties—to keep Import and Ton- Summary of their page Books—to receive copies of Manifests and of Entries by consignees and importers, and, peated.
neglected duties, re. with the Collector, to estimate the duties on merchandise, (and no duties shall be received without such estimate previously made,'') and keep a separate record thereof; and they shall countersign Permits, Clearances, Certificates, Debentures, and other documents to be granted or issued by Collectors; and they shall also examine the Collectors' abstracts of duties, and other accounts of receipts, bonds, and disbursements, and, if found correct, they shall "certify the same.” Further, they are reminded that these requirements of the law have not been faithfully performed, particularly at New York, or the defalcations of Samuel Swartwout could not have taken place: C's cir. 15th December, 1838; V.3, p. 687.
580. Naval Officers are again admonished of their duties in examining Collectors’ accounts and vouchers, and a form of a certificate is transmitted to them, to be returned to the Secretary of the Treasury monthly: C's cir. 26th December, 1838; V.3, p. 691.
581. Every facility is required to be afforded to Naval Officers, by Collectors, while performing their duty of examining the books and accounts of Collectors: C's cir. 27th December, 1838; V.3, p. 695.
582. Misapprehensions of Naval Officers respecting some recently established regulations [Same subject.]
for their government, are here removed, and certain parts of the same corrected: C's cir. 26th January, 1839; V. 3, p. 699.
583. Naval Officers are earnestly entreated to be faithful in executing their instructions respecting the operations of the Custom-houses; and the employment of extra clerks, at $2 per day, is allowed them, where required; and form of a monthly return to be made to the Comptroller is transmitted: C's cir. 15th March, 1839; V. 3, p. 717.
584. The Secretary of the Treasury again calls the attention of Naval Officers to the injunctions of the 21st section of the act of 20 Marcb, 1799, and repeated circular instructions since that time, requiring Naval Officers “to receive copies of Manifests and Entries, and, with the Collector, to estimate the duties on goods subject to duty, and to keep a separate record thereof—to countersign all Permits, Clearances, Certificates, Debentures, and other documents to be granted by the Collectors, and to examine Collectors' abstracts of duties, and other accounts of Receipts, Bonds, and Expenditures, and, if found right, to certify the same:" S's cir. 4th December, 1843; V.3, p. 333.
SURVEYORS—their salaries :
585. The salaries of Surveyors, and other officers of the Customs, payable in a District, are to be stated in a Collectors' Quarterly Account Current, without confounding them with payments to Inspectors, &c.: C's cir. 8th June, 1792; V.1, p. 26.
- their co-operation 586. Important instructions are given to SURVEYORS respecting their co-operation with with Inspectors in stating and verifying Inspectors in executing the duties enjoined by the 32d section of the Collection law, accounts of imports which in some Districts are omitted, or but imperfectly performed, of “keeping fair and and exports for Collectors' returns of com- regular accounts of all the merchandise imported or exported under their INSPECTION,
&c., of which they (the Inspectors) should, in due time, render an account to the Surveyor of the Port, to be compared and certified by him, and deposited with the Collector, &c.: C's cir. 23d February, 1799; V.1, p. 169.
-in Western portsinstructions respecting their duties.
587. Surveyors of the Customs at Pittsburg, Cincinnati, Louisville, St. Louis, Nashville, and Natchez, are advised of the act of the 25th March, 1831, authorizing the duties on foreign merchandise imported into those places to be paid there, and are instructed in regard to the course they are to pursue in keeping their accounts and making their returns, &c.: C's cir. 5th April, 1831; V.3, p. 141.
SUPERVISORS OF THE REVENUE-their compensation.
588. The compensation to Supervisors of the Revenue, for preparing, stamping, and distributing, among the Inspectors, Certificates to accompany foreign and domestic spirits, wines, and teas, is one cent for each Certificate: C's cir. 30th July, 1795; V. 1, p. 129.
589. The aforesaid compensation is modified, in consequence of increasing duties, in numbering and signing the Certificates, raising the compensation to two cents for each Certificate, &c.: C's cir. 28th October, 1799; V.1, p. 189.
are transferred to Collectors.
590. Certain Collectors are notified of the transfer, to them, of the duties of the Supervisors of the Revenue, in furnishing Certificates to accompany foreign distilled spirits, wines, teas, &c.: C's cir. 29th June, 1802; V.1, p. 210.
591. The pay or compensation of Inspectors of the Customs is required to be stated in the Quarterly Accounts Current of Collectors: C's cir. 1st December, 1789; V. 1, p. 6.
INSPECTORS OF THE Customs-their pay:
[Same subject. ]
592. The compensation of Inspectors is not to be confounded with the salaries of Surveyors and other officers of the Customs: C's cir. 8th June, 1792; V.1, p. 26.
593. For marking distilled spirits, wines, and teas, a daily compensation is allowed by
As Deputy Inspecto the President to Inspectors of the Customs acting as Deputy Inspectors of the Revenue, for ors of the Revenue,
for marking, &c. a limited time, of $1 25; and in lieu thereof, from the 4th August, 1792, two and a half cents for each package or cask of the same: C's cir. 16th March, 1793; V. 1, p. 41. (Ditto, Commissioner of the Revenue, 11th February, 1793; C's cirs., V.1, p. 40.)
594. Collectors are informed that the number of Inspectors is to be reduced, as a part of -number of, to be rea measure to adapt the expenses of the Government to the actual amount of the Revenue received: S's cir. 18th November, 1814; V. 2, p. 43.
595. The act of 1816, to increase the compensation of Inspectors, Gaugers, Weighers, their compensation and Measurers, is transmitted, without remark: C's cir. 15th June, 1816; V.1, p. 307.
596. T'he office of Inspector of the Customs is different from that of Inspector of the office not the same Revenue; and the holding both offices by the same individual is incompatible with the 14th Revenue.
as Inspector of the section of the act of the 7th May, 1822: C's cir. 17th October, 1823; V.2, p. 287.
597. An increase of the number of Inspectors on the Canada frontier is authorized, on -number of. account of the great extent of water coasting on the Lakes and Rivers, affording extraordinary facilities for smuggling to which an additional temptation has arisen out of the in creased duties of the act of the 19th May, 1828: S's cir. 27th August, 1828; V.2, p. 199.
598. The pay or compensation of Inspectors of the Revenue, for each Certificate of INSPECTORS OF THE
REVENUE-their fees, wines and teas, legally signed, is 24 cents, and for each Certificate of foreign distilled spirits, &c. checked and issued, is 1} cents: Commissioner of the Revenue, 11th February, 1793; and C's cir. 16th March, 1793; V. 1, pp. 40, 41.
599. The former decision of the Comptroller, of the 17th October, 1823, admitting the not
with Inspector of Cus. selection of persons as Inspectors of the Revenue from those unconnected with the Customs, toms, though distinct because the office of Inspector of the Revenue was assumed to be incompatible with that of Inspector of the Customs, is reversed, under the opinion of the Attorney General, which restricts their selection from Inspectors of the Customs: O's cir. 28th June, 1828; V.2, p. 623.
600. Temporary Inspectors are allowed three dollars per day for marking goods depo- Temporary Inspect
ors-their per sited in public stores for the benefit of the 18th section of the act of 141h July, 1832: C's $3. cir. 2d March, 1833; V.3, p. 357.
Inspection of vessels on arrival in port.
601. The inspection of a vessel, on her arrival in port, or as soon thereafter as practicable, by an Inspector, is required, to ascertain the names of vessel and master, whence she sailed, how long she has been in port, whether her papers are regular, &c.: C's cir. 28th December, 1793; V. 1, p. 76.
Of goods, ditto:
602. Important instructions are given to Collectors, for the government of Inspectors, respecting the “Inspection of Merchandise when first imported,” and their co-operation with Surveyors, &c.: S's cir. 23d February, 1799; V. 1, p. 169.
603. Similar instructions to the foregoing, of 23 February, 1799, are given by the Secretary of the Treasury, to guard against frauds on the Revenue, likely to be attempted on the restoration of peace with Great Britain: S's cirs. 25th February and 5th June, 1815; V. 2, pp. 46 and 52.
604. The inspection and examination of goods, in full, "is not expected to be made,'' except it be rendered proper and necessary by circumstances coming to the knowledge of officers of the Customs implicating the invoice valuation: C's cir. 13th October, 1829; V.3,
Marking of Molas
605. The Custom-bouse Gauge is required to be uniformly MARKED on Casks of Molasses, in durable characters, with branding irons in future, as a protection to the Revenue: C's cir. 15th November, 1830; V.3, p. 88.
606. Improper charges for marking packages and chests of Teas, are stated, and ordered to be discontinued: C's cir. 19th September, 1831; V.3, p. 173.
607. Instructions are given respecting the marking of chests and packages of Teas, dis- . tinguishing the rates and deductions of duties, according to the provisions of the act of the 20th May, 1830: C's cir. 17th October 1831; V.3, p. 189.
608. Further instructions are given, dispensing with the marking of packages of Teas with their rates of duty, as the date of importation, being marked according to the act of the 2d March, 1799, designates the rate of duty: C's cir. 20th April, 1832; V.3, p. 207.
609. Authority is given to omit marking chests of Teas on their being withdrawn from the public stores, if not attended with detriment to the Revenue: C's cir. 2d March, 1833; V.3, p. 357.
610. The like authority is given to omit marking drums of Figs on their being withdrawn from the public stores, if not attended with detriment to the Revenue: C's cir. 2d March, 1833; V. 3, p. 357.
Inspectors are not 611. (The practice at some of the ports, of placing Inspectors on board of vessels, to aid required assist weighers, &c., on Weighers, Gaugers, and Measurers in taking an account of Goods requiring to be weighed, board of vessels.
gauged, or measured, is unnecessary; it incurs a charge that must be avoided in futuro, except in cases where there are other descriptions of goods requiring the superintendence of an Inspector: S's cir. 27th June, 1840; V.3, p. 227.
Former practice of 612. The marking of goods, as also the Inspecting, Gauging, Weighing, and Measurinspecting and marking goods, continued. ing, as practised anterior to the passage of the act of the 11th September last, (establish
ing a new Tariff of Duties,) is required to be continued until further instructions are given: C's cir. 20th October, 1841; V.3, p. 902.