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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.

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INTRODUCTION.

THE ORIGIN, CHARACTER, AND ANALYSIS OF THE WORK.

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32

60

*The definition of "America" was not incorporated in Article 12, referring to it, in Chapter I, page 3, on account of its manifest inaccuracies; but as its omis-
sion might excite some curiosity about it, it is here transcribed, with a supposed clerical omission after the word north, (and south) inserted in brackets. But,
even with that interlineation, "America's cannot be restricted to its Atlantic relations, neither geographically nor politically, however the act referred to in the
definition may have meant to do so.

"'America. This word, as used in the act of 220 February, 1805, supplementary to former Collection laws, is general, and has been considered by the Trea-

sury Department as embracing all places lying north (and south] of the equator, and situated on the eastern shores of the northern and southern continents and

their adjacent bays and gulfs, as well as the islands generally denominated the 'West Indies." C's cir. January 23, 1818; V. 1, p. 358.

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(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

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