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Treasury warrants 44. Warrants drawn on Collectors by the Secretary of the Treasury, and countersigned

drawn on Collectors.

by the Comptroller, when discharged, are to have the receipts endorsed thereon, and du-
plicate 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.

[Same subject.]

Receipts and expenditures of the U. S.

Treasury noteswith forms of books,

accounts, and returns.

Counterfeit of currency detected at the Mint.

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.

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.

Public moneys to be deposited to the credit of the Treasure er, and disbursed by

him under the Secretary's warrant;

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.

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.

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

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.

51. All public moneys received by Deposite Banks, &c., will be placed to the credit of the Treasurer of the United States, who will draw on them by a warrant of the Secretary of the Treasury drawn upon the Treasurer directing the payment. Which warrant will be countersigned 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 Trea-
transferred, by
fer drafts of the Treasurer will issue a "transfer draft" upon 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

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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 Secre-
ter, 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.

53. The Governors of States are informed of the act of the 23d June, 1836, "to regulate the deposites of public moneys," by the 13th section of which all over five millions of dollars 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.

Proceeds of land sales also distributed

54. The Governors of States are informed of the adjustment of the sales of public lands, 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 2d March, 1837, "to extend for a longer period the several acts for the relief of Insolvent Debtors of the United States," the Secretary of the 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 safe-keeping of the revenue, accruing from customs, land sales, &c., (since the explosion of the State Banks,) the Secretary of the Treasury admonishes Collectors and Receivers to increase their vigilance and promptness in making their returns to the Treasury, 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.

Surplus revenue distributed among the States.

58. But a short period before the passage of the aforesaid act, the Secretary of the Treasury made inquiry of the American Consuls abroad respecting the practical systems of the 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

The Commissioners
of Insolvent Debtors

and District Attorneys
instructed, &c.

The keeping of the public moneys left to the discretion of the sury, chiefly and temporarily.

The collecting, safekeeping, and disbursement of the public Re

venue, under the Sub

treasury act of 4th

57. Receivers General, at Boston, New York, and St. Louis-the Treasurers of the Mint at Philadelphia and New Orleans-and the Treasurer of the United States, are instructed relative to their respective temporary accommodations, under the (so called) Subtreasury act 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 practised in foreign countries, requested of our

consuls abroad.

(4.) A single copy of this important circular of the 8th July, 1834, addressed to Commissioners of Insolvency, which will be found entire 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 compila tion of the Secretary's and Comptroller's circulars, and are appropriately noted in their proper places in the sequel of this Synopsis.

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The system prac- ceived? 2. By whom, and how, are they kept, until expended or remitted, and at whose

tised in foreign countries requested of our

consuls abroad.

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 whạt 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

-under direction of the Comptroller.

Returns of Imports, Exports, and Tonnage inward and outward bound

-to be made to the Commissioner of the Revenue

-afterwards to the Register of the Treasury.

A guaranty against injury to the Revenue.

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.

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.

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

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.

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

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. Of the Lighthouse System-with instructions appertaining thereto-and 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 5. Of 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 Papers-with instructions appertaining thereto, and quarterly returns thereof, to the Treasury Department.

GENERAL INSTRUCTIONS 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 same 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

GENERAL INSTRUC-change of the master has happened, or a change of the name in the case of a recorded

"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 undergone, 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 statements 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.)

66. The Secretary of the Treasury decides, that the actual admeasurement of foreign 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. 22d December, 1789; V. 1, p. 38.

TIONS RESPECTING MA

RINE PAPERS, &c.

ADMEASUREMENT of foreign vessels indispensable.

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

Admeasurement of American vessels not

to be repeated, except in cases of alterations, &c.

[Same subject.]

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(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.)

68. The practice of repeating the admeasurement of American vessels at every entry, and charging for the same, is prohibited-their admeasurement, when registered or enrolled, &c., being sufficiently authentic, except in the instances of vessels having undergone alterations affecting their tonnage capacity: S's cir. 5th August, 1791; V. 1, p. 93.

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's cir. 21st September, 1791; V. 1, p. 97.

repeated.

in admeasurement.

Length of a vessel, 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 thought 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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