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Treasury warrants drawn on Collectors.

44. Warrants drawn on Collectors by the Secretary of the Treasury, and countersigned by the Comptroller, when discharged, are to have the receipts endorsed thereon, and duplicate receipts retained, in each instance, by the Collector, according to form prescribed and hereby transmitted: C's cir. 1st December, 1789; V.1, p. 7.

Treasurer's draft on Collectors, to be covered by warrant.

45. Drafts drawn on Collectors by the Treasurer, when discharged, are to have receipts endorsed thereon, and be transmitted to the Secretary of the Treasury immediately, when they will be covered by a regular warrant, and the Collector's account credited at the Treasury: S's cir. 30th March, 1790; V.1, p. 47.

[Same subject.]

46. The Secretary of the Treasury states that a letter addressed to the COMMISSIONER of Loans for New Hampshire, containing Bills of Exchange (or Treasury Drafts) to the amount of $5,000, had miscarried by the mail: S's cir. 15th Sept., 1792; V.1, p. 127.

Receipts and expenditures of the U. S.

47. The Collectors of the Customs are informed that the House of Representatives have directed the Treasury Department to prepare a complete list or statement of all the receipts and expenditures of the United States, to the close of the present year, &c.: C's cir. 24th December, 1792; V.1, p. 37.

Treasurer of the U. 48. The Secretary of the Treasury announces to Collectors and others the appointment S.-his appointment of Thomas Tudor Tucker as Treasurer of the United States, in order that they may in announced to agents,

future make the proper entries" to his credit, &c.: S's cir. 16th Nov., 1801; V.1, p. 212.

&c.

Treasury notes- 49. In pursuance of the act « authorizing the issue of Treasury notes," redeemable and

, accounts, and returns: payable by the United States, bearing interest at five per cent. for one year, sundry forms

are transmitted to Collectors, viz: A and B, for keeping two sets of books, one for “Notes received,” and one for "Notes paid away” or disbursed in a quarter. C, form of an "account of notes received," notes paid,” and “notes on hand,” to be returned quarterly to the Treasury; together with instructions as to the manner of keeping those accounts, and of calculating the interest on the notes, &c.: S's cir. 21st Sept., 1812; V. 2, pp. 13 to 18.

Counterfeit of currency detected at the Mini.

50. Counterfeit dollars, of artful execution, supposed to have been fabricated in Arkansas, having been detected at the Mint, Collectors, Receivers, District Attorneys, and Marshals, are put upon the alert, to avoid the imposture and detect the perpetrators: S's cir. 25th March, 1829; V.2, p. 207.

him under the Secre

Public moneys to

51. All public moneys received by Deposite Banks, &c., will be placed to the credit of the credit of the Treasure Treasurer of the United States, who will draw on them by a warrant of the Secretary of the er, and disbursed by Treasury drawn upon the Treasurer directing the payment. Which warrant will be countary's warrant; tersigned by the Comptroller, and recorded by the Register, who will authenticate the record

by his signature; and, upon a suitable part of the warrant, the Treasurer will give his order, directed to the proper Bank, for the payment of the money: and a private letter of advice will be transmitted by the Treasurer in each case: S's cir. 1st October, 1833; V.2, p. 322.

Also, funds may be

52. When transfers are to be made of public funds from one Bank to another, the Treafer drafts of the Treasurer will issue a “transfer draftupon the Bank in which the funds may be at his credit, surer, recorded by the in favor of the Bank in which they are to be transferred, for the amount required, stating that it is to be placed to his credit in such Bank. This draft will be recorded by the Regis- Register, and authen

ticated by the Secreter, who will authenticate the record by his signature on the draft; and then it will also re- tary. ceive [on its face) the written sanction of the Secretary of the Treasury: S's cir. 1st October, 1833; V.2, p. 322.

States.

53. The Governors of States are informed of the act of the 230 June, 1836,“to regulate Surplus revenue disthe deposites of public moneys,” by the 13th section of which all over five millions of dol. tributed among the lars is required to be deposited with the States, in certain proportions to Congressional representation--for the execution of which blanks formula are transmitted to said Governors: S's cir. 27th June, 1836; V.3, pp. 98 to 101.

54. The Governors of States are informed of the adjustment of the sales of public lands, Proceeds of land

sales also distributed and the distributive share thereof, coming to each State; and tabular exhibits of the same among the States. are transmitted: C's cir. 7th November, 1842; V.3, p. 965.

55. In pursuance of the act of the 20 March, 1837,"to extend for a longer period the The Commissioners

of Insolvent Debtors several acts for the relief of Insolvent Debtors of the United States," the Secretary of the and District Attorneys

instructed, &c. Treasury recalls the attention of District Attorneys and the Commissioners of Insolvent Debtors to the instructions on the subject, dated the 8th July, 1834, (not in this collection,) (4) requiring all the facts connected with applications for relief to be laid before him: S's cir. 16th March, 1837; V.3, p. 124.

56. In the absence of any additional provisions of law by the last session of Congress, for The keeping of the

public moneys left to the safe-keeping of the revenue, accruing from customs, land sales, &c., (since the explo- the discretion of the sion of the State Banks,) the Secretary of the Treasury admonishes Collectors and Re- Secretary of the Trea

sury, chiefly and temceivers to increase their vigilance and promptness in making their returns to the Treasury,

porarily and otherwise executing their former instructions; and they are especially enjoined to abstain from the use of public moneys for private advantage: S's cir. 14th June, 1838; V.3, p. 173.

57. Receivers General, at Boston, New York, and St. Louis—the Treasurers of the Mint The collecting, safe

keeping, and disburseat Philadelphia and New Orleans-and the Treasurer of the United States, are instructed ment of the public Rerelative to their respective temporary accommodations, under the (so called) Subtreasury treasury act of 4th

venue, under the Subact of the 4th July instant, "for the collecting, safe-keeping, transfer, and disbursement of July, 1840; the public Revenue;' and as to the mode of conducting their duties under that act: S's cir. 7th July, 1840; V. 3, p. 228. (Also, see sundry circulars of the 9th July, 1840; V. 3, pp. 229 to 238.)

The system prac. 58. But a short period before the passage of the aforesaid act, the Secretary of the Trea

tised in foreign counsury made inquiry of the American Consuls abroad respecting the practical systems of the tries, requested of our

consuls abroad. countries in which they reside, of collecting, keeping, and disbursing the public moneys, viz: 1. In what kind of funds is the revenue collected, and who prescribes the kind so re

( 4.) A single copy of this important circular of the 8th July, 1834, addressed to Commissioners of Insolvency, which will be found ende tire in a note on No. 1,192, in Chapter IV, has been recovered; as likewise one of the 13th of the same month, addressed to District Attorneys on the same subject, and sundry others, by a most laborious research reiterated since this Synopsis was prepared from the compilation derived from all sources then available ; all of which have been inserted, according to their dates, in the appropriate volumes of that compilation of the Secretary's and Comptroller's circulars, and are appropriately noted in their proper places in the sequel of this Synopsis.

consuls abroad.

The system prae- ceived ? 2. By whom, and how, are they kept, until expended or remitted, and at whose tised in foreign countries requested of our 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. (5)

COMMERCE AND NA-
VIGATION
Marine Papers-

59. All communications of Collectors, under the acts relative to “Certificates of Registry, of Record, of Enrolment, and Licenses of vessels, with other Marine Papers, are hereafter to be made to the Comptroller of the Treasury: S's cir. 29th Mar.,1793; V.1, p. 133.

-under direction of the Comptroller.

60. Collectors are instructed to provide Blank Books for recording the Certificates of Registry, of Record, of Enrolment, and Licenses for the coasting trade, for the Whale and Cod fisheries, and for vessels under 20 tons burthen, to be of convenient size, &c., with an Alphabet for an Index to each, &c.: C's cir. 28th December, 1793; V. 1, pp. 69, 70.

Returns of Imports,

61. A return is required according to form transmitted, of the tonnage of vessels outward Exports, and Tonnage inward and outward bound, their destination, &c., for the year preceding the 1st March, 1791, (in addition to bound

the estimate or abstract of inward tonnage already made,) for the information of the Department: S's cir. 12th March, 1791 ; V.1, p. 71.

to be made to the Commissioner of the Revenue

62. The Commissioner of the Revenue, having charge of preparing documents respecting “commerce, navigation, and manufactures,” the Collectors are requested to transmit to his office quarterly returns of Exports, Imports, Tonnage, and other matters relating thereto, for his information: S's cir. 29th April, 1793; V.1, p. 135.

afterwards to the 63. Collectors are informed that the Register of the Treasury will furnish them with the Register of the Treasury.

forms of the returns they are required to make to his office, (that of Commissioner of the Revenue being abolished,) of the Commerce of the United States, of the Imports, the Exports, and the Tonnage of their respective districts: C's cir. in folio, 31st July, 1821,

page 14.

A guaranty against injury to the Revenue.

64. When any information is obtained by this Department relative to practices injurious to the Revenue, I consider it my duty to communicate such information to the officers of the Customs, for their government, should similar cases present at their respective ports: (6) O's cir. 5th September, 1820; V. 2, p. 93.

( 5.) This abstract (No. 58) is a repetition of that numbered (29) ante, the subjects of its peculiar and important inquiries being in many respects appropriate to each of the two sections in which it is introduced—just as the similar fact, of a great many other circulars embodying many different instructions and decisions, has given occasion for as many different abstracts of and references to them, under as many different heads of this classified Synopsis—which has already been explained in the Introduction to this Synopsis, but perhaps not sufficiently to preclude the benefit of its repetition here.

( 6.) Chapter I being made up of items selected from the promiscuous mass of Instructions and Decisions, merely to give a general outline of the origin and progress of our Revenue System, as further developed by the ensuing Chapters, it is deemed unnecessary to multiply those selections further here, but to leave it to the details of the sequel to supply the rest in their proper places ; though, did not the objection of repetition forbid it, they might be extended to great advantage in this place, as there are many other items that are better calculated, in this connection, to expand and elucidate the general view of our Revenue System, in its practical operations at least, than they can do, divided and dispersed among the rather incoherent details of its practice.

CHAPTER II.

SYNOPSIS OF COMMERCIAL REGULATIONS, IN GENERAL, APPERTAINING TO THE REVENUE

SYSTEM.

Section 1.--Of the system of Marine Papers--the Books and Forms for issuing and recording Certificates of Registry, of Record, of Enrolment, and Licenses, and other papers with instructions appertaining thereto, and quarterly returns thereof, to the Treasury Department.

Section 2.-0f the Lighthouse System with instructions appertaining theretomand the quarterly returns of accounts and reports connected therewith.

Section 3.--Of the system of relief and protection of American Seamen-embracing the Marine Hospital System—the registry, citizenship, or naturalization of seamen, crew lists, and other means, for their protection abroad, their safe return home, &c.; and Collectors' quarterly returns, connected with their receipts and disbursements of hospital tax, the registry of seamen, &c.

Section 4.-Of the Revenue Cutter System-embracing the enforcement of Port, Marine, and Quarantine regulations, touching the foreign and coasting trade—with the quarterly returns connected with said system, and the annual inventory or property schedule of Revenue Cutters.

Section 5m0f the System of Commerce and Navigation (properly so called) in time of peace-embracing Custom-house Entries of Vessels, Imports, Exports, and Tonnage-with exhibits of Manifests and Marine Papers, and making registry of Aliens that arrive and report for naturalization, &c. Also, the quarterly returns connected therewith, respectively.

Section 6.—Of the System of Commerce and Navigation, (in time of war, and quasi or contingent war)-embracing the Embargo regulations, Sea Letters, Mediterranean Passports, Letters of Marque, Neutrality regulations, with instances of National Comity, &c.

SECTION 1.

Of the System of Marine Papers--the Books and Forms for issuing and recording Certificates of Registry, of Record, of Enrolment, and Licenses, and other Paperswith instructions apper. taining thereto, and quarterly returns thereof, to the Treasury Department.

GENERAL
TIONS RESPECTING MA-

65. In the vastly complex system of regulations prescribed by the Comptroller of the Treasury in his circular of the 28th December, 1793, for issuing Certificates of Registry, RINE PAPERS, &c. of Record, of Enrolment, and Licenses to Vessels, and for cancelling, renewing, and making returns thereof to the Treasury Department, he enjoins certain books to be provided for recording those proceedings at the Custom-houses—contemplating, at the saine time, that "corresponding books” be kept in the Register's office at Washington, saying, “Let “ blank books be provided for the Certificates of Registry, Record, Enrolment, Licenses “ for the Coasting Trade, for the Whale and Cod Fisheries, and for vessels under twenty “ tons, of such size as may be convenient, and according to the probable demands which " will be made in each office, with suitable alphabets for each.” To which he adds" When any Certificate or License is granted, let it be recorded in the book appropriated for " that purpose; let the name and particular kind of vessel, and the number, [of the Certi“ ficate or License,) and the year in which it was granted, be inserted in the alphabet.” * When any Certificate or License is surrendered, or when proof of loss, destruction, or “ mislaying, is made to the Collector by whom granted, or regular information thereof re“ ceived from any other office, or when an alteration has been made in the vessel, or a

TIONS RESPECTING MA

GENERAL INSTRUC- “ change of the master has happened, or a change of the name in the case of a recorded
RINE PAPERS, &c. “ vessel, or when for any cause an endorsement has been made on the original document,

" or when official information has been obtained that any document has ceased to be of
“ validity, let an endorsement, accurately stating the fact, be made on the back of the re-
" cord, and when any new document is issued predicated on a former one, let the endorse-
“ment refer to the new document and to the record thereof,” saying, “It is evident that

a careful observance of these rules will enable the Collectors, by an easy reference, to
" know the state of any particular vessel, and of the changes which she may have under-

gone, and also what documents are outstanding.” “This object being attained, it will “ remain, that such information be transmitted to the Treasury as will enable the Register “ to make corresponding records, and also form staternents of the quantity of tonnage be“ longing to the different districts, and of the manner in which it is employed:" C's cir. 28th December, 1793; V. 1, p. 69. (7)

(Instructions respecting Marine regulations anterior to the 28th December, 1793.)

ADMEASUREMENT of

-66. The Secretary of the Treasury decides, that the actual admeasurement of foreign foreign vessels indis- vessels, to ascertain their tonnage, cannot be dispensed with, by relying on their foreign

registry for the amount of tonnage, which is shown, by our own rules of admeasurement,
to be greater than by the foreign admeasurement: S's cir. 220 December, 1789; V.1, p. 38.

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(List of Vessels built from March, 1790, to March, 1791.)

(67. The Secretary requires a list to be made out by Collectors, and transmitted to him, according to form prescribed, of all vessels that have been launched in each district from the 4th March, 1790, to the 4th March, 1791—to comprise a statement of their names, classes, tonnage, rigging, &c.: S''s cir. 10th March, 1791; V.1, p. 64.)

Admeasurement of 68. The practice of repeating the admeasurement of American vessels at every entry,
American vessels not
to be repeated, except and charging for the same, is prohibited—their admeasurement, when registered or en-
in cases of alterations, rolled, &c., being sufficiently authentic, except in the instances of vessels having under-

gone alterations affecting their tonnage capacity: S's cir. 5th August, 1791; V. 1, p. 93.

(Same subject.]

69. The admeasurement of American vessels must be renewed on every change of property, or other occasion that requires a new registry: S's cir. 21st Sept., 1791; V. 1, p. 97.

Admeasurement of

70. The admeasurement of foreign vessels must be made on their arrival, whenever foreign vessels, to be tonnage duties accrue on them: $'s cir. 21st September, 1791; V.1, p. 97. repeated.

Length of a vessel, in admeasurement.

71. Directions are given respecting what shall be embraced in the length of a vessel, in making her admeasurement for registry or enrolment, &c.: S's cir. 25th June, 1792; V. 1, p. 113.

(7) Anterior to this circular of the 28th December, 1793, giving the Forms and Instructions, in general, relative to the Registry, Record, Enrolment, and Licensing of Ships or Vessels, together with other documents and forms connected with the issuing of Marine Papers, their surrendry, cancellation, and re-issue, &c., reducing those preliminary regulations of our Commercial Marine to a system, there had been sundry incidental instructions on the subject from the Secretary of the Treasury, the Comptroller, and the Commissioner of the Revenue, which must be noticed above, in their order, before entering upon the various details of that important circular, to which it has been thoaght proper, nevertheless, to make the first allusion in this chapter. For the said circular and accompanying forms, see Appendix No. 1.

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