DEDICATION.

TO

THE HON. WALTER FORWARD,
THE HON. GEORGE M. BIBB,
THE HON. ROBERT J. WALKER.

It appears to be entirely proper that a work such as this, of which the like has scarcely ever been attempted under any other Government, but which would certainly have been a convenience to all, should be ushered before the public under the auspices of some patron name or names, if not as sponsors for the performance, at least as approvers of the design. Without assuming that each of you would be sponsors for the execution of the present work, there can be none to whom it could be more appropriately inscribed than to you, gentlemen, whose names I have taken the liberty to prefix to this Dedication: the first, who authorized its undertaking; the second, who approved it in its progress; and the third, who extended his sanction to its completion and has favored its execution with his high commendation. I therefore beg, gentlemen, you will be pleased to accept it as a result of your several good opinions entertained of the performance of so intricate and laborious an enterprise: and permit me to assure you I shall ever be grateful for the confidence thus reposed in

Your very respectful

And obedient servant,

ROBERT MAYO.

CORRECTIONS.

In Chapter II, page 34, article 228, for “ instructions,” read instruction.

II, page 61, at the end of note (32,) omit the reference to “Appendix, No. 1."
III, page 75, at the end of note (38,) for “No. III," read No. IV.
III, page 76, article 552, for “passed,” read past.
III, page 99, article 753, for “ circulation," read circular to.
III, page 103, article 785, for “proviso," read promise.
III, page 122, at the end of note (54,) for“ Chapter 3, sequel, read Chapter 8, sequel.

III, page 133, in note (61,) fifth line, for "communication,” read enumeration.
In Appendix, page 262, in note (a,) for “mood of,” read mode of.

ܕܕ

INTRODUCTION.

THE ORIGIN, CHARACTER, AND ANALYSIS OF THE WORK.

1. Of the authority under which this classified Synopsis was

prepared, and the Processes by which it was produced.

2. Of the enumeration and virtual identity of the Laws with the

Decisions given in execution of the Laws.

3. Of the relative proportions of Legislation devoted to the Fis.

cal department and other branches of the Government.

4. Of the applicability of this Analysis of the Laws to the In-

structions and Decisions for their execution.

5. Of the availability of Laws and Decisions which have been re-

pealed or become obsolete, as beacons to future legislation and Ex-

ecutive action.

6. A summary analysis of the work, &c.

CHAPTER I.

OUTLINE OF THE REVENUE, OR FINANCIAL SYSTEM IN GENERAL.

Page.

Page.

Section 1. Construction of the Revenue clause of the Con-

as the principal branch of the Revenue System, delegated, in

stitution and of the Revenue laws ; and definitions of coun-

chief, to the Comptroller of the Treasury, with certain reser-

try, America, * &c., in a commercial and political sense,

1

vations to the Secretary of the Treasury, and other exceptions

Section 2. Improvement of the Revenue system, sought by incidentally devolving on other officers; also, sundry notices

repeated efforts, from 1789 to 1838, with other important

respecting the collection, safe-keeping, and disbursement of

tributaries thereto,

· 3 the Revenue, and other financial operations connected there-

Section 3. The supervision of the business of the Customs,

with,

6

CHAPTER II.

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

39

11

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 there-

of, to the Treasury Department,

Section 2. Of the Lighthouse System—with instructions ap-

pertaining thereto-and the quarterly returns of accounts and

reports connected therewith,

Section 3. Of the Marine Hospital System for the relief of

sick and disabled seamen, together with the System of Regis-

tering and Protecting American Seamen-embracing the week-

ly and quarterly returns of accounts connected therewith,

Section 4. Ofihe Revenue Cutter System-embracing the due

enforcement of the Revenue Laws, and the Quarterly Regula-

30

tions, in the ports, and on the coasts of the United States-the

quarterly returns connected therewith-and the annual inven-

tory or property schedule of Revenue Cutters, &c.,

Section 5. of the System of Commerce and Navigation, (in

time of peace,) embracing the Custom-house entries of Ves-

seis, Imports, Exports, and Tonnage-with exhibits of mani-

fests of cargoes and Marine Papers, and making registry of

Aliens that arrive and report for naturalization, &c.:--Also,

the quarterly

returns connected there with, respectively,

Section 6. of the system of Commerce and Navigation, as

modified in time of War and contingent War-embracing the

Embargo regulations-Sea Letters, Mediterranean Passports,

Letters of Marque and Reprisal-Neutrality Regulations,

with instances of national comity, &c.,

42

32

60

CHAPTER III.

THE SYSTEM OF REVENUE PROPER, ARISING FROM IMPORTS, TONNAGE, AND OTHER DUTIES, SUCH AS

LIGHT-MONEY, STORAGE RECEIPTS, PASSPORT AND CLEARANCE DUTIES, &c.; WITH THE NECESSARY

PRELIMINARIES TO THE ESTIMATE AND LEVYING OF DUTIES.

(Preliminaries to the estimate and levying of Duties.)

Section 1. Of the regulations for estimating the Exchange

Section 3. Of Officers of the Customs in General, their func-

value of foreign currency, incident to estimating the value tions, &c., viz: Collectors, Naval Officers, Surveyors, Inspec-

of invoices and the rates of Duty thereon :-with the Monthly

tors, Appraisers, Weighers, Gaugers, Measurers, Clerks-

Returns of such estimates of Foreign Currency,

69 Endorsements on Public Documents-Absenteeism from Of-

Section 2. Of instructions to Consuls and Commercial

fice, &c.,

Agents, respecting the exchange value of foreign currency-

Section 4. Of the Deposite of Goods in Public Stores, for

the authentication of invoices, and the giving information on

Duties, for Drawback, for reduction of Duties, to defer pay-

matters connected with American commerce in their respec-

ment of Duties for want of Invoices, or as unclaimed Goods,

tive Consulates, &c.,

72 &c.,

76

91

(of the estimate and levying of Duties of every kind.)

Page.

Page.

Section 5. Of the forms of Books and Accounts of Duties,

(6.) of the collection of Duties in general, bonded or

&c., required to be kept by Collectors, Naval Officers, and In-

cash, and abatements thereof, by discounts for prompt pay-

spectors, as transmitted by the Comptroller's circular of the

ment,

115

1st of December, 1789; and the same, as modified and extend-

(c.) Of Duty Bonds-embracing instructions for the tak-

ed by the Comptroller's folio circular of the 31st of July, 1821, 93 ing and the collection of said Bonds, and for the keeping

Section 6. Of Tabular Tariffs, or rates of Impost' Duties

of the accounts, and making the weekly, monthly, and

(clearly ascertained by the Tariff laws) alphabetically ar-

quarterly returns of the same, to the Treasury,

117

ranged, and issued by the Comptroller of the Treasury, from

(d.) Of Returns of Impost Duties, as avails of the Reve-

time to time, (according to said laws,) to insure uniformity in

nue proper, Weekly, Monthly, and Quarterly, for information

the estimate and collection of Duties throughout the United

and for settlement,

123

States,

96 Section 9. Of other avails of the Revenue proper, as Ton-

Section 7. Of Official Decisions respecting the rates of Im-

nage Duties, Light Money, Storage Receipts, Proceeds of un-

post Duties (or exemptions from Duty) on certain articles,

claimed Merchandise sold, Fees for appraising Goods, Pass-

not clearly ascertained, but left dubious by the laws, either port and Clearance Duties, and Hospital Tax on Seamen's

from obscure phraseology or otherwise, &c., &c.,

98 Wages, and the returns of accounts thereof, to the Secretary

Section 8. Of Impost Duties-embracing Instructions for the

of the Treasury for information, and to the First Auditor for

estimate of Duties, and abatements thereof for Tare, Leak-

settlement,

131

age, Shrinkage, Waste, Damage-for the Collection of Duties,

Section 10. Of Discriminating Impost and Tonnage Duties

and abatements thereof for cash payments (under acts before in particular ; that is, the discrimination between the Duties

that of 1842)—and for making Returns of Accounts, weekly,

imposed on Goods imported in American vessels and on goods

monthly, and quarterly, to the Secretary for information, and imported in foreign vessels, and between the Tonnage of Ame-

quarterly to the First Auditor for settlement,

102

rican vessels and the Tonnage of Foreign vessels, as they ex-

(a.) of the estimate of Duties in general.

102 isted anterior and subsequent to the conditionally repealing act

b.) Abatements for Tare, Leakage, Waste, Damage, &c., 112 of 1815,

136

CHAPTER IV.

THE SYSTEM OF INCIDENTAL REVENUE, DERIVED FROM VARIOUS SOURCES, AS RECOVERED BY SUIT.

162

Section 1. Of Instructions to Collectors, District Attorneys,

Marshals, and Clerks of United States Courts, as to their du-

ties in matters and proceedings appertaining to the institution,

conduct, and final issue of suits in which the United States

are a party, or interested ; and to Commissioners of Insolvent

Debtors of the United States,

Section 2. Of frauds on the Revenue, liable to suit by seiz-

ure, libel, &c.—and Quarterly returns of Fines, Penalties, and
Forfeitures, and of the distribution of the proceeds thereof,

(Returns of Fines, Penalties, Forfeitures, &c., with distri-

bution of proceeds, &c.,)

149

Section 3. Of Custom-house Bonds put in suit, or liable to

be put in suit-embracing Duty Bonds, Export Bonds, Bonds

of masters of vessels, of owners of vessels, of Collectors, of

Deputy Collectors, &c., and returns thereof respectively,

Section 4. Of Treasury Transcripts of Accounts for Suit-

consisting of Statements made by the 1st Comptroller, and by

the 2d Comptroller, respectively, of Balances due on Accounts

of Individuals on the Books of the Treasury, as derived from

the Auditors under their supervision, the Commissioner of the

General Land Office, and the Register of the Treasury, and

addressed severally to the Solicitor of the Treasury for suit,

153

158

165

CHAPTER V.

THE SYSTEM OF INCIDENTAL REVENUE, DERIVED FROM LOANS—WHETHER DIRECTLY BY LOANS OF DO-

MESTIC OR FOREIGN BANKERS AND INDIVIDUALS, OR INDIRECTLY (OF ALL WHO RECEIVE THEM) BY

THE ISSUE OF TREASURY NOTES, &c.

Section 1. Of instructions in relation to direct Loans, Certi-

ficates of Stock, and transfers thereof, &c.,

Section 2. Of instructions and proceedings in relation to

166

Treasury notes, their issue, cancellation, and returns thereof

to the Treasury Department--and of Scrip, in satisfaction of

Land Warrants, &c.,

167

CHAPTER VI.

OF THE SYSTEM OF DEPOSITE, TRANSFER, AND SAFE-KEEPING OF THE REVENUE.

[The subjects of this Chapter are too closely allied to be separated into different Sections, in the manner of those of other Chapters-com-

prising the fiscal agency of Banks, its early adoption and fluctuations; the currency of Bank notes ; suspensions and resumptions of Spe-

cie payments ; condition and operation of Banks; practical system of collecting, keeping, and disbursing the Revenue generally; distribu-

tion of the surplus Revenue, and returns thereof, respectively, to the Treasury Department. See page 173.]

OF THE SYSTEM OF DISBURSEMENTS OF THE REVENUE BY THE TREASURER AND OTHER OFFICERS-

WHETHER OF MONEYS ACTUALLY DEPOSITED IN THE TREASURY TO THE CREDIT OF THE TREASURER,

OR OF MONEYS CONSTRUCTIVELY IN THE TREASURY, OR OF MONEYS NEVER PRETENDED TO HAVE

BEEN IN THE TREASURY.

Section 1. General Instructions respecting the disbursements

of public moneys by Treasury Warrants and Drafts—with

incidental instructions respecting the Deposite and Transfer of

public moneys ; also, of certain anomalies respecting Disburse-

ments, and of irregularities of Disbursing Agents,

182