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UNDER THE

REVENUE AND COLLECTION LAWS

OF

THE UNITED STATES.

TREASURY DEPARTMENT.

WASHINGTON:

A. O. P. NICHOLSON, PUBLIC PRINTER.

1857.

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TREASURY DEPARTMENT,

February 1, 1857.

The subjoined regulations and instructions, prepared by this Department, are transmitted for the information and government of the officers of the several branches of the public service referred to therein, whose careful attention to the same, and strict compliance therewith, is enjoined by the Department.

It will be observed that these regulations and instructions occupy a scope embracing subjects in regard to which such officers may have been heretofore instructed. When such is the case, the regulations previously issued, if not conflicting or inconsistent, in whole or in part, with those now promulgated, are to continue in full force; but when found to be in conflict or inconsistent, the former regulations and instructions are to be considered rescinded, either in whole or in part, according to the extent to which they may be so in conflict or inconsistent with the regulations and instructions now established and promulgated.

JAMES GUTHRIE,

Secretary of the Treasury.

TABLE OF CONTENTS.

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