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685. Haerlem Oil may be deposited in public stores for the benefit of the 18th section of the act of July, 1832, though the duty does not amount to $50: C's cir. 12th March, 1833; V.3, pp. 369, 370.
686. In consequence of a representation from the American Philosophical Society at Goods remaining, Philadelphia, that books and packages of various descriptions have, for want of notifica- unclaimed, in custody
of the Customs, to be tion of any sort, often remained through successive months in the public stores, the Secre- notified to owners, &c. tary instructs the Collectors to notify by mail, in all cases of unclaimed merchandise, the parties to whom they are addressed, the fact of their arrival and in the custody of the Customs, if not claimed in a reasonable time: S's cir. 5th August, 1826; V.2, p. 163.
687. The inquiry is made of Collectors, whether it is a practice of Inspectors (under the Are deposites of cash system of the act of 1842,] to send goods to the public stores and withdraw them be- goods made to evade fore the expiration of sixty days, seemingly for the purpose of deferring the payment of ties? duties, &c., &c.: C's cir. 6th June, 1843; V.3, p. 1037.
(Of the Estimate and Levying of Duties of every kind.)
Of the forms of Books and Accounts of Duties, &c., required to be kept by Collectors, Naval Offi
cers, and Inspectors, as transmitted by the Comptroller's circular of the 1st of December, 1789; and the same, as modified and extended by the Comptroller's folio circular of the 31st of July, 1821. (44.)
688. In the first circular mentioned in the above caption, the Comptroller makes a remark equally applicable to both sets of Forms referred to, and to all subsequent alterations Comptroller's author: of them, viz: : In consequence of the powers vested in me [by the act of 20 September, 1789, ity for prescribing establishing the Treasury Department,] it becomes my duty to point out a general mode of conducting the business of your office. For this purpose I now send you herewith enclosed such forms as have appeared to me to be proper and necessary for keeping the different Books, as well as for the purpose of stating and rendering your ACCOUNTS quarterly to the Treasury for settlement. These forms I shall proceed to enumerate, annexing at the same time some remarks explanatory of them:" C's cir. 1st December, 1789; V. 1, p. 1.
689. The Impost Book, characterized as the basis of all the rest, is for keeping the
Impost Book :-kept accounts of merchandise imported, according to the manifests of cargoes and the entries by Collectors: made by consignees—and for keeping the corresponding accounts of the impost duties charged on ach item of said merchandise: C's cir. 1st December, 1789; V.1, p. 1.
690. The same form of Impost Book prescribed to Collectors, is required to be kept by-by Naval Officers : Naval Officers, to enable them to compare, check, and certify to the correctness of Collectors' quarterly accounts of duties, &c.: C's cir. 18th December, 1789: V.1, p. 11.
( 44.) These two circulars are introduced in the " Appendix,” No. II; see note ( 46 ) on No. 714, sequel.
691. The aforesaid form of Impost Book is amended: Ç's cir. 16th February, 1790; V. 1, p. 13.
692. The same form is again modified and more minutely explained: C's folio cir. 31st July, 1821; p. 1.
693. The Impost Book prescribed by the folio circular aforesaid is amended or altered to correspond with entries and abstracts required to be made and rendered in conformity to the act of 23 March, 1833: C's cirs. 26th December, 1833, and 13th March, 1834; V.3, pp. 421, 425, 449, 451.
TONNAGE Book:kept by Collectors:
694. The Tonnage Book is for keeping the accounts of the tonnage of all vessels, (American or Foreign,) arriving in port, liable to pay tonnage duties—together with the corresponding accounts of the tonnage duties, and the rates thereof, for each vessel: C's cir. 1st December, 1789; V.1, p. 2.
-by Naval Officers :
695. The same form of Tonnage Book, prescribed to Collectors, is required to be kept by Naval Officers, to enable them to compare, check, and certify to the correctness of Col. lectors' quarterly accounts of tonnage duties, &c.: C's cir. 18th December, 1789; V. 1,
696. The aforesaid form of Tonnage Book is amended: C's cir. 16th February, 1790; V.1, p. 13.
697. The same form is again modified or altered, (45) with detailed references and instructions at considerable length: C's folio cir. 31st July, 1821; pp. 1 10 4.
Drawback Book 698. The Drawback Book is for keeping the accounts of goods reexported for the benof foreign goods re-ex-efit of Drawback-showing the time when they were imported, the vessel's and masported:
ter's names, the packages, their contents, and the impost duties thereon; also when such goods were exported, showing the quantity and value thereof, the drawback claimed, and the terms of exportation complied with: C's cir. 1st December, 1789; V. 1, p. 2.
699. A new form of Drawback Book is prescribed, with detailed references and instructions at considerable length: C's folio cir. 31st July, 1821; p. 6.
-of domestic products
700. A Drawback Book, with the form annexed, in relation to domestic distilled Spirits exported—as Sugar, and refined Sugar exported, is required to be kept distinct and separate from the Drawback Spirits :
Book above prescribed in relation to the re-exportation of foreign merchandise—with other forms of accounts, instructions, and references connected therewith: C's folio cir. 31st July, 1821; p.
Book of Bounties :on Fish exported.
701. A Book of Bounties [commonly called drawbacks or allowances) with the form annexed, in relation to the exportation of Pickled Fish, is prescribed, with references and instruction connected therewith: C's folio cir. 31st July, 1821; p. 7.
( 45.) The same is again necessarily altered, to conform to the act of the 31st May, 1830, repealing certain Tonnage Duties, and sundry other acts variously affecting the form of the Tonnage Book, not noted in any of the Comptroller's circulars in this collection.
702. A Journal is prescribed to be kept, with the form annexed: C's cir. 1st December, 1789; V.1, p. 3.
703. The Journal is modified, and more particularly explained: C's folio cir. 31st July, [Same subject.] 1821; p. 7.
704. A Ledger is prescribed, with the form annexed: C's cir. 1st December, 1789; V.
1, p. 3.
705. The Ledger is modified, and more fully described : C's folio cir. 31st July, 1821; p. 8.
706. A Day Book or Rough Blotter is also recommended: C's cir. 1st December, 1789; V.1, p. 3.
707. The same recommendation of a Blotter is repeated: C's folio cir. 31st July, 1821;
708. A. Bond Book, or rather the form of a Bond Account, is prescribed by the folio circular with four others not enumerated in the circular of the 1st December, 1789:] O's folio cir. 31st July, 1821; p. 7.
709. An Interest Book is prescribed, with instructions and form annexed: C's folio cir. 31st July, 1821; p. 5.
710. The form of a Marine Hospital Book, including masters' returns to Collectors in relation to seamen, Hospital tax, &c., is prescribed—with detailed references and instructions connected therewith: C's folio cir. 31st July, 1821; p. 5.
711. A Passport and Clearance Book is prescribed, with the form annexed, accompanied with minute instructions and explanations: C's folio cir. 31st July, 1821; p. 4.
Passport and Clearance Book.
712. (The form of a Book is prescribed for recording the Reports and Registries of Aliens arriving in the United States: C's cir. 19th September, 1798; V. 1, p. 161.)
-of Registry, &c.)
713. (Inspectors are enjoined to keep fair and regular accounts of all the merchandise
(Inspector's Book:imported, or exported, under their inspection, in books of convenient and portable size: of imports and ex
ports.) C's cir. 23d February, 1799; V.1, p. 169.)
(Impost, Tonnage, and Drawback Books.
714. (Other forms of the aforesaid Books of Impost, Drawback, and Tonnage, were prescribed [shortly before the folio circular referred to] as “ models for the size and shape of the abstracts of duties, drawbacks, and tonnage, to be rendered to the Treasury Department: C's cir. 6th July, 1819; V.2, p. 1.) ( 46.)
( 46.) The Books of Accounts prescribed by the two Circulars above mentioned, which form the groundwork of all the financial operations of the Customs, are manifestly incomplete, as there are many accounts required to be kept and rendered by Collectors which call for corresponding Books of Record not mentioned by either of the said Circulars. A summary statement of said books, however, is given
(How to dispose of 715. (Collectors are instructed how to dispose of their Books and Accounts, when their Books and Accounts.)
offices or collection districts are abolished or merged into other offices or districts: C's cir. 28th May, 1822; V.2, p. 167.)
Of Tabular Turiffs, or rates of Impost Duties (clearly ascertained by the Tariff laws) alphabetically
arranged, and issued by the Comptroller of the Treasury, from time to time, (according to said laws,) to insure uniformity in the estimate and collection of Duties throughout the United States.
TARIFFS—Table of, from 1st July, 1794.
716. A Tabular l'ariff of Duties that will be payable, according to the existing laws, after the 1st July, 1794, is transmitted to Collectors, to insure uniformity in the estimate and collection ( 47) of Duties: C's cir. 26th June, 1794; V. 1, p. 109.
717. The aforesaid Table is corrected, reprinted, and transmitted to Collectors: C's cir. 8th August, 1794; V.1, p. 113.
-Table of, from 1st
718. A Table of Duties payable on all merchandise imported after the 30th of June, 1797, according to Tariff act of 3d March, current, is transmitted to Collectors: C's cir. 22d April, 1797; V.1, p. 142.
719. The aforesaid Table of Duties is corrected as to the duties on Sugars: C's cir. 24th July, 1797; V. 1, p. 145.
Table of Duties, from 1st July, 1800 :
720. A Table of Duties payable on all merchandise imported after the 30th of June, 1800, is now transmitted: C's cir. 15th January, 1801; V.1, p. 197.
(Information asked, to form a new Tariff.)
721. (Information is called for from Collectors, in pursuance of resolutions of Congress, to be reported to the next session, preparatory to forming a new Tarifl of Duties: S's cir. 31st March, 1803; V.1, p. 221.)
Table of Duties from 1st July, 1804:
722. A Table of Duties payable on all merchandise imported after the 30th of June, 1804, is transmitted to Collectors: C's cir. 16th May, 1804; V.1, p. 225.
Table of Duties from 1st July, 1812.
723. A Table of Duties payable on all merchandise imported after the 30th of June, 1812, is promised as soon as completed: C's cir. 13th July, 1812; V.1, p. 273.
above pro forma ; and to supply any unsatisfactory meagerness or deficiency therein, those Circulars are given in the APPENDIX, marked No. II. For, in regard to the forms of the Returns of Quarterly Accounts Current for seulement at the Treasury, with their accompanying Abstracts and Vouchers, and of the various other returns of accounts required to be made to the Treasury, all emanating from, and exhibiting the items and amounts of, the entries kept in the said books, it would be fruitless, from their conciseness, as well as on other accounts, to attempt a satisfactory abstract or synopsis of them; and this affords a further reason for inserting them in full in the Appendix. Yet, again, as those Circulars are necessarily wanting, in a considerable degree, of that desirable perspicuity which is only to be derived from an exhibit in the Tabular form, the whole subject (of Books, Accounts, Vouchers, &c.,) has been thrown into that form, in an appropriate Analytical Table in the Addenda to the Chapter on the 1st Comptroller's office in the “Supplemene” to this “Synopsis ;" together with such suggestions for supplying the deficient books, and remodelling the whole scheme or series, according to an arrangement raisonné there proposed, as seemed promising to impart still greater completeness, perspicuity, and method to it.
( 47.) See note at the end of this section.
(Information asked, to form a new Tariff.)
724. (Preparatory to forming a report to Congress, of a scheme for a General Tariff, that shall establish a simple and efficient system of Duties, having a view also to the greatest convenience and certainty of collection, certain inquiries are propounded to Collectors and others, for information: S’s cir. 18th August, 1815; V.2, p. 58.)
725. A Table of Duties payable on all merchandise imported after the 30th of June, 1816, is transmitted to Collectors: C's cir. Sth June, 1816; V.1, p. 305.
Table of Duties from 1st July, 1816.
Table of Duties from 1st July, 1824.
726. A Table of Duties payable on all merchandise imported after the 30th of June, 1824, is transmitted to Collectors, with the decisions of the Department on sundry questions respecting the rates of duties payable on certain articles, and explanatory notes at the end: O's cir. 28th July, 1824; V. 2, pp. 315 to 382.
727. The aforesaid Table is corrected, as to duties on Salmon and Venetian Red: C's cir. 16th August, 1824; V. 2, p. 383.
Table of Duties from 1st July, 1828.
728. A Table of Duties payable on all merchandise imported after the 30th June, 1828, is transmitted to Collectors, with instructions respecting the proper alterations to be made, both in the abstracts of goods imported, and in the classification of certain articles mentioned therein: C's cir. 12th August, 1828: V. 2, pp. 487 to 583.
729. A Table of Duties on Teas, according to the reduced rates established by the act of the 20th May, 1830, is transmitted to Collectors: C's cir. 28th May, 1830; V.3, p. 57.
Table of Duties on Teas, from 31st December, 1830.
Table of Duties
730. A Table of Duties on imports, according to the act of the 14th July, 1832, repealing and amending other Tariff acts, is promised to be transmitted as soon as prepared: C's from 30 March, 1833. cir. 27th July, 1832; V. 3, p. 215.
731. The aforesaid Table, as promised on the 27th July, 1832, is now transmitted, with decisions of the Department on sundry questions relative to the classification of, and duties payable on, certain commodities under the said act of 14th July, 1832: C's cir. 8th February, 1833; V. 3, p. 271.
732. The said Tariff act of 14th July, 1832, (to take effect, as to the rates of duties, -modified with gradfrom the 3d of March, 1833,) being altered and amended by act of 3d of March, 1833, making a gradual reduction of the rates of duties over 20 per cent., &c., &c., the said act of 3d of March is transmitted to Collectors, with detailed instructions for the faithful execution of the same : C's cir. 7th March, 1833; V.3, p. 359.
733. A Table of Duties payable on articles imported after the 30th of September, 1841, Table of Duties
from 30th September, according to the Tariff act of the 11th of same month, is promised to be transmitted to 1841. Collectors: C's cir. 30th September, 1841; V.3, p. 889. (47.)
( 47.) “To insure uniformity in the estimate and collection of Duties,” the Treasury Department, as early as the Tariff of 1794, established the rule (and perhaps as early as the first Tariff of 1789, but of which there is no evidence,) of preparing an ALPHABETICAL TABLE OF MERCHANDISE, dutiable and free, with the rates of Duties, ad valorem and specific, and transmitting the same for the government of Collectors, according to the different Tariff laws passed from time to time; which usage was strictly observed from the Tariff of 1794 to