SECTION 2.

Of the disbursements of Public Moneys which never are pretended to have been in the Treasury, (or deposited to the credit of the Treasurer,) with the Weekly, Monthly, and Quarterly Returns thereof to the Secretary of the Treasury for information, and quarterly to the 1st Auditor for settlement. (81.)

(a.) Of the refunding of Tonnage duties and Light money, and of Impost duties in general, and the reductions thereof, (equivalent to refunding,) and of the returns of accounts of the same, respectively, to the Treasury.

(b.) Of the disbursement of Debentures on account of drawback of duties, with returns of accounts thereof to the Treasury.

(c.) of the disbursements on account of Bounties on Fish exported, and allowances on the Tonnage of Fishing vessels, with statements of the entries therefor, and returns of accounts thereof, respectively, to the Treasury.

(d.) of the disbursements on account of Revenue boats, Light-houses, sick and disabled seamen, expenses of suits for Fines, Penalties, and Forfeitures, and expenses relating to spirits, wines, teas, drayage, cooperage, &c.

(e.) Of disbursements on account of the salaries and emoluments, and the contingent expenses of the officers of the Customs, and the returns of accounts thereof to the Treasury.

(a.) Of the refunding of Tonnage duties and Light money, and of Impost duties in general, and the reductions thereof, (equivalent to refunding,) and of the returns of accounts of the same, respectively, to the Treasury.

1432. Alien duties-of Tonnage, Light money, and Impost on merchandise-incurred by American vessels for not having Registers, or Enrolments and Licenses, (in due form,)

Alien duties, in certain cases, on Ameri

the military service aforesaid, and has been or shall be provided with a horse or equipments, or with military accoutrements, by any person, the owner thereof, who has risked, or shall take the risk of such horse, equipments, or military accoutrements, on himself, and the same has been or shall be lost, captured, destroyed, or abandoned, in the manner before mentioned, such owner shall be allowed pay therefor, on making satisfactory proof, as in other cases, and the further proof that he is entitled thereto by having furnished the same, and having taken the risk on himself."

"Besides the testimony in support of his claim herein before required, every such owner, therefore, will have to prove that he did provide the horse, equipments, or military accoutrements therein mentioned, and took the risk thereof on himself; and that he is entitled to pay therefor by having furnished the same, and taken the risk thereof on himself; and this proof should be contained in a deposition of the person who had been so provided by him with such horse, equipments, or military accoutrements.

"In no case can the production of the evidence, previously described, be dispensed with, unless the impracticability of producing it be clearly proved, and then the nearest and best other evidence of which the case may be susceptible, must be furnished in lieu thereof. "Every claim must be accompanied by a deposition of the claimant, declaring that he has not received from any officer or agent of the United States any horse or horses, equipage, arms, accoutrements, mule, wagon, cart, boat, sleigh, or harness, (as the case may be,) in lieu of the property he lost, nor any compensation for the same, and be supported, if practicable, by the original valuation list, made by the appraisers of the property at the time the same was taken into the United States service.

"All evidence, other than the certificates of officers, who at the time of giving them were in the military service of the United States, must be sworn to before some judge, justice of the peace, or other person duly authorized to administer oaths, and of which authority proof should accompany the evidence.

"APPROVED, January 25, 1837: ANDREW JACKSON.

"B. F. BUTLER, Secretary of War ad interim.

"TREASURY DEPARTMENT, Third Auditor's Office, January 26, 1837.

"Each claimant can have the sum which may be allowed on his claim remitted to him direct on his signifying a wish to that effect, and naming the place of his residence; but if the money is to be remitted or paid to any other person, a power of attorney to him from the claimant, duly executed and authenticated, should be forwarded with the claim.

"To facilitate the requisite searches, and avoid delay in the adjustment of the claims, each claimant should name on his papers the pay. master or other disbursing officer by whom he was paid for the services of himself, horse, wagon, cart, team, boat, &c.

"PETER HAGNER, Auditor."

(81.) The SYNOPSIS of instructions embraced under this Section, affords very meagre evidences respecting the extent of this description of disbursements made by Collectors of the Customs on some of the subjects mentioned, though very full of details on others. In order to appreciate the unguardedness of the Revenue at the very threshhold, or rather the outer vestibules of the Treasury, it would be necessary to

funded.

can vessels, to be re- are ordered (in pursuance of the act of Congress of July last imposing Tonnage duties) to be refunded in the ports where they were paid, retaining the American rates: S's cir. 20th August, 1790; V. 1, p. 58.

Duties on copper bottoms for stills, to be refunded.

Reduction of duties on wines-by act

24th May, 1828equivalent to refunding:

-under acts of 14th

March, 1833.

1433. In pursuance of a decision of the Supreme Court-that copper bottoms cut round for stills, and raised copper bottoms intended for the same purpose, are not subject to dutyCollectors are instructed to refund all duties collected thereon, and to cancel the bonds taken for duties in such cases: C's cir. 24th April, 1809; V. 1, p. 248.

1434. The reduction of duties, (equivalent to refunding,) according to the act of the 24th May, 1828, on wines previously deposited in the public stores, is to be made from the then rates on the quantity of the wines ascertained at the time of their importation-charging the United States with the reduction: O's cir. 5th January, 1829; V. 3, p. 1.

1435. Regulations are prescribed, under the acts of the 14th July, 1832, and 2d March, July, 1832, and 2d 1833, for the ascertaining the duties payable on wines, according to the scheme of reduction thereby established-or, when an excess contrary to that scheme has been paid, for refunding the same: C's cir. 12th August, 1833; V. 3, p. 410.

[Same subject.]

1436. Further regulations are prescribed, with a view to establish a uniformity of practice in the execution of the laws above referred to, respecting the duties on wines; with a form of a certificate to be made by Collectors of the whole duties paid, and whereof one half is entitled to be returned: C's cir. 18th February, 1834; V. 3, p. 439.

look at the enormous amounts, and to ponder upon the details, of these disbursements of public moneys which have never been in the Treasury, but which are deducted quarterly, nay daily, from the proceeds of the Revenue, according to the official returns of the Collectors, and the residuum, only, is deposited or placed to the credit of the Treasurer. So that the accounts of the receipts of the Revenue are never, and cannot be, under the existing policy, settled or audited, until after the Collectors have made their deductions from them, as well for the indefinite as for the definite expenditures of their offices and districts-which settlements, in some instances, are not made for six months after such deductions have been expended. In conformity with the instructions to Collectors, for stating these disbursements in their Quarterly Accounts Current, with the receipts of duties and other avails of the Revenue, the former as Debits and the latter as Credits to the United States, the official calls of the Department for those accounts of disbursements will be found more in detail in Chapter III, Sections 8 and 9, in connection with the returns of the accounts of receipts and expenditures, than can be given here without tedious repetition. The following items, however, are here quoted as examples of those calls for accounts current, &c., from which the generality and simultaneousness of this class of disbursements, with the receipts of the Revenue, may be fully appreciated, viz: "An account or statement is required to be rendered weekly from large districts, to the Secretary of the Treasury, of moneys RECEIVED and DISBURSED or paid away:" C's folio cir. 31st July, 1821 :"A like statement or account is to be rendered monthly, from small districts, to the Secretary of the Treasury, of moneys RECEIVED and moneys DISBURSED:" C's folio cir. 31st July, 1821:—" As the Collectors' returns show larger balances retained on hand than can be wanted to pay debentures, and defray other current demands on them, they are required to deposite the excess in Bank, to the credit of the Treasurer of the United States, and transmit the certificates of deposite to the Department:" S's cir., No. 995:-" Former instructions are renewed respecting the deposite of public moneys by Collectors weekly, in the public depositories, retaining only enough to pay debentures and other current expenditures of their districts, excepting the Collectors of New York, Boston, Philadelphia and New Orleans, who are required to deposite DAILY." S's cir. 11th May, 1843.

It need hardly be remarked, that most of the items on the debit side of the Collectors' accounts current with the United States, are occasionally liable, in part, under certain circumstances, to be placed in the Treasury to the credit of the Treasurer: under which circumstances, such partial amounts, so deposited, will not appear in the Collectors' quarterly accounts current on the debit side, but will be included or merged among the appropriate items on the credit side of the account as moneys received; and when they are refunded, or otherwise dis. bursed, it is done in the regular or constitutional mode, by warrant, under authority and appropriation of law. But why should any class of accounts against the United States be paid before the money has been placed in the Treasury? If one must, why not a greater number; why not all?-thus making the receiving, or collecting officers, the disbursing agents universally, and leaving the accounts of receipts and disbursements to be settled after the whole of the money is gone, as well as in the case of this portion of it. This mode of paying the expenses of collecting the Revenue, being authorized by the Collection act of 2d March, 1799, must therefore strike every one at this day, as a palpable defect.

1437. The form of the certificate by Collectors, as above prescribed, is altered: C's. cir. 1st March, 1834; V. 3, p. 445.

1438. A decision, according to instructions previously addressed to the Collector at New York, is made circular, respecting the mode of ascertaining the reduction of duties on wines: C's cir. 1st August, 1836; V. 3, p. 545.

1439. Other instructions are given to establish uniformity in the reduction of duties on wines, and increase the benefit of Drawback thereof, per act of 4th July, 1836, and certain discrepancies in the law reconciled: C's cir. 3d September, 1836; V. 3, p. 547.

[Same subject.]

[Same subject.]

-per act of 1836:

of:

1440. An abstract of the duties refunded on wines imported since the 30th July, 1836, is quarterly abstract required to be rendered quarterly, according to form prescribed: C's cir. 13th September, 1836; V. 3, p. 550.

1441. In pursuance of the "act to release from duty iron prepared for, or actually laid on, railways, &c.," passed on the 14th July, 1832, all duties paid on such iron are required to be refunded: C's cir. 20th August, 1832; V. 3, p. 234.

1442. Duties paid on summer cloths, shawls, &c., composed in part of worsted, &c., according to the new classification of those articles, made in pursuance of the policy of the acts of the 14th July, 1832, and the 2d March, 1833, are authorized to be refunded: C's cir. 5th May, 1834; V. 3, p. 471.

-on railroad iron actually laid on roads.

On summer cloths, shawls, &c., composed in part of worsted:

as unbleached linens:

1443. The duties collected on Mosquito bars or nets, imported as unbleached linens, (which on Mosquito bars, were, under a former decision of the 15th March last, deemed and declared to be dutiable,) are now required to be refunded, in consideration of those goods being truly "unbleached linens,' ," which are duty free: C's cir. 2d July, 1836; V. 3, p. 529.

of which silk is the

ue:

1444. Sundry articles composed of silk, or of which silk is the material of chief value, on silk goods, or as mits, gloves, hosiery, bindings, laces, and lace veils, coming from this side the Cape of material of chief valGood Hope, are, by act of 2d March, 1833, free of duty until the 30th June, 1842; and the duties that have been collected on them are required to be REFUNDED: C's cir. 4th April, 1838; V. 3, p. 606.

1445. Silk hosiery being decided by the Supreme Court to be free of duty according to the act of the 2d March, 1833-consequently sundry other articles of silk are also free of duty; and any duties that have been collected on them are to be REFUNDED: C's cir. 4th March 1839; V. 3, p. 705.

1446. Certain excess of duties exacted on gloves, classed as manufactures of leather, is to be REFUNDED-computing and deducting any discount that may have been allowed for prompt payment of the duties: C's cir. 10th March, 1838; V. 3, p. 599.

1447. Three abstracts are required to be returned quarterly-1st, to exhibit the duties returned under the provisions of the act of the 14th July, 1832; 2d, to exhibit the duties paid and returned on goods exempted from duty after the 3d March, 1833; 3d, to exhibit the

[Same subject.]

-on gloves of leather, excess refunded.

QUARTERLY RETURNS of duties paid, duties refunded, and credits

on bonds, under act amount of credits endorsed on Bonds given for duties on goods exempted from duty after 14th July, 1832. the 3d March, 1833: C's cir. 4th January, 1833; V. 3, pp. 247 to 251.

Debentures to be issued by Collectors, for

1448. Debentures are required to be issued by Collectors (according to form A) for the refunding duties at the return, at the Treasury, (82) (under application according to form B) of duties paid on free Treasury, &c.: articles, and certain excess of duties paid over what should have been paid on goods deposited, according to the 18th section of the act of the 14th July, 1832: C's cir. 7th March, 1833; V. 3, pp. 360, 361, 367,368.

-quarterly abstracts, required of debentures

1449. Of the Debentures required to be issued by the instructions of the 7th March last, issued, for refunding according to the 18th section of act of 14th July, 1832, at eight principal ports, for duties reduties at the Treasury. turnable at the Treasury, separate accounts are required to be kept, and quarterly abstracts thereof to be rendered to the Treasury: C's cir. 28th March, 1833; V. 3, p. 381.

The refunding of 1450. “Numerous applications having been made, and still being presented, to this Deexcess of duties paid under protest, or with- partment, for the return of alleged excess of duties paid on the importation of goods, wares, out protest previous to the Tariff of 1842, and merchandise, made at various periods prior to the passage of the Tariff act now in force, barred by decision of in some cases the said duties having been paid under protest, and in others without such the Secretary of the Treasury. protest, it is proper (says the Secretary of the Treasury to Collectors and Naval Officers) to inform you, and through you the applicants at your ports, that the Department, having taken into consideration this class of claims upon the Treasury, with special reference to its powers and duties under the laws in directing the refunding of duties, has determined that its exercise of such authority must be restricted to those cases only where the importation has been, or shall be, made subsequently to the passage of the Tariff act of the 30th August, 1842, whether the alleged excess of duties has been paid under protest, or without such protest accompanying the payment: S's cir. 20th December, 1844; V. 3, p. 360.

DRAWBACK of DUTIES accounts of, to

(b.) Of Drawbacks of duties, or debentures for the payment of Drawbacks-with returns of abstracts thereof to the Treasury.

1451. It is to be presumed, as a matter of course, that the principle evidence of all title to be kept in due form: Drawback of duties is to be found in the Drawback Book required to be kept in Collectors' offices-for, in said book," an account is to be kept of all goods imported, entitled to Drawback on re-exportation, the time when, the vessel and master's names, the packages, their contents, and the impost duties thereon; also, when any of said goods are exported for the benefit of Drawback of duties, the quantity and value of the goods must be stated, with the drawback claimed, and the terms of exportation complied with: C's cir. 1st December, 1789; V. 1, p. 2.

-when paid, duplicate receipts taken:

-on molasses or spir

1452. Drawback of duties being paid, the Collector is to take duplicate receipts therefor, according to form prescribed: C's cir. 1st December, 1789; V. 1, pp. 2, 5.

1453. Drawback of duties on refined sugar and on molasses exported in the form of distilled

its, and refined sugar. spirits, how calculated, when payable, receipts therefor, with other documents to be trans

(82.) These and all other duties refunded at the Treasury (according to the classification here adopted) properly belong to the next Section, (3,) as well as those duties that were paid under protest, all having been deposited.

mitted to the Treasury: C's cir. 2d February, and Commissioner of the Revenue, 8th on molasses or spirits, and refined sugar: June, 1792; V. 1, pp. 23, 24.

1454. Two forms of certificates, respecting spirits and refined sugar inspected for exportation for the benefit of the Drawback, are transmitted to Collectors, who are to notify inspectors of the same: C's cir. 2d February, and Commissioner of the Revenue of 8th June, 1792; V. 1, pp. 23, 24.

certificates to accompany spirits and refined sugar inspected for exportation for drawback:

1455. The aforesaid certificates issued by Collectors to accompany each cask or vessel of how cancelled. distilled spirits, and presented to them as vouchers to their accounts of Drawback on the exportation of said spirits, shall be cancelled by a circular punch: C's cir. 24th December, 1792; V. 1, p. 37.

1456. Evidence or proof to sustain "applications for the allowance of Drawbacks" in certain cases of the extension of the terms of credit, &c., by the act of 1794, wherein the specified evidence required by former laws cannot be adduced to Collectors, are required to be transmitted to this office: C's cir. 26th June, 1794; V. 1, p. 109.

1457. According to the act of 1795, "making further provision in cases of Drawbacks," the Secretary of the Treasury transmits sundry forms for the use of Collectors in administering said act, with instructions respecting the use of each form, viz: No. 1 is the form of a certificate to be granted by the Collector of a district into which goods are imported for transportation coast wise to some other district, from which the said goods are intended to be exported for the benefit of Drawback; No. 2 is the form of a certificate to be granted by the Collector of such district whence the goods shall have been exported, other than the district into which said goods were imported; No. 3 is the form of an export bond to secure the delivery of the goods at the proposed Foreign port, and the return of proper proof of such delivery; No. 4 is the form of debenture (to be dated and numbered progressively) for the Drawback that may be payable on the exportation of the goods according to law; No. 5 is an abstract (to be returned quarterly to the Department) of the goods exported from a district other than those into which they were originally imported; No. 6 is an abstract (also to be returned quarterly) of the debentures payable for Drawbacks on exportations made during a quarter, to comprise a registry of the particulars on account of which the debentures were issued; No. 7 is a quarterly abstract of debenture paid during a quarter: S's cir. 16th March, 1795; V. 1, pp. 162, 163, 164.

Evidence of right to drawback, in certain cases, to be forwarded to Comptroller.

Routine of forms prescribed, in connection with Debentures for drawback, and ex

port bonds, &c., &c.:

1458. With a view to introduce a greater regularity and uniformity of practice in the set- other forms recomtlement of Drawbacks under the new system, several forms are transmitted to Collectors, marked A, B, C, D, as merely recommendatory, but not definitively enjoined for adoption: S's cir. 28th March, 1795; V. 1, p. 169.

mended.

Debenture certificates for drawback on

1459. The form of debenture certificate for Drawback on American manufactured snuff exported is prescribed, with certain regulations to be observed, and a form of quarterly snuff of American abstracts of the same to be returned to the Treasury: C's cir. 18th May, 1795; V. 1, pp. 123 to 126.

manufacture: