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the last day of December, to the Comptroller, according to form prescribed, who shall annually lay an abstract of the same before Congress: C's cir. 14th March, 1795; V. 1, p. 119.

1611. An "act of the President," dated the 9th April, 1795, prescribes the compensation for preparing, stamping, and distributing, among the Inspectors, certificates to accompany foreign and domestic distilled spirits, wines, and teas; the payment of which, and for signing the certificates, are to conform to instructions of the 17th November, 1792: C's cir. 30th July, 1795; V. 1, p. 129.

1612. (The functions stated in the circular of the 30th July, 1795, relative to the issuing of certificates to accompany foreign and domestic distilled spirits, wines, and teas, having devolved on Supervisors of the Revenue, the instructions contained in said circular are modified accordingly: C's cir. 28th October, 1799; V. 1, p. 189.

1614. The commissions or per centage to Collectors, authorized by previous laws, will be chargeable on all moneys received by them after the last day of March, 1797; and the compensations to Weighers and Markers of goods are further regulated: C's cir. 22d April, 1797; V. 1, p. 141.

1613. Fees to be taken for issuing passports are fixed at ten dollars each; and "four dol- * lars for every voyage," [meaning clearance] making fourteen dollars for the first voyage: C's cir. 15th August, 1796; V. 1, p. 135.

of the same by him to Congress :

1617. New rates of per centage on moneys received by certain Collectors are established by the act of 1804, entitled "an act relative to the compensation of certain Officers of the Customs: C's cir. 18th April, 1804; V. 1, p. 223.

for certificates to accom

compensation

pany domestic and foreign spirits, wines, and teas:

1618. The commissions or per centage of Collectors, as a charge to the United States, on moneys received for duties, &c., do not apply to the duties collected on unclaimed merchandise, as has been supposed, and charged by Collectors to the United States; but they are chargeable to the merchandise, together with all other commissions which Officers of the Customs may think themselves equitably entitled to receive on account of sales in such cases: C's cir. 22d December, 1804; V. 1, p. 227.

1619. Double commissions for collecting duties arising on the same importation, or cargo, are not admissible under any pretence whatever: C's cir. 16th May, 1809; V. 1, p. 249.

[Same subject.]

ficers further mod

1615. The compensations and emoluments of Officers of the Customs are again modi- emoluments of Of fied by the act of 1799, entitled "an act to establish the compensations of officers employed fied-and former nein the collection of duties, &c.;" and an exact account of which emoluments (heretofore glects to account, reneglected under former laws) is required hereafter to be rigidly transmitted to the Department: C's cir. 27th May, 1799; V. 1, p. 179.

proved:

Fees for passports and clearances:

threatened with the

penalty.

1616. Collectors and others are reminded of their non-compliance with the law, and continued neglect, instructions to transmit their annual statements of their official emoluments and expenditures; for which neglect, the penalty is threatened to be rigidly exacted of them: C's cir. 31st July, 1802; V. 1, p. 211.

per centage to Collectors, and compensations to Weighers, &c., further regulated:

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Two per cent on prize money, to be credited in quarterly

returns.

Neglect to make annual statement of

emoluments and ex

penses, continued.

Increase of compensation to Inspectors' Weighers, &c.

Information is requested, respecting the fees received and

distributed between

Collectors, Naval Of ficers, and Surveyors:

-continued neglect of annual statements of, &c.:

to

Compensation Appraisers, in certain

cases, $5 per day$10 wrongfully char

ged.

Compensation of officers being further established a state

ment of, is called for.

1620. The two per cent. commission received by Collectors on the nett amount of prize money, &c., which is all they are entitled to receive on the two per cent. fund, must be credited by them in their quarterly returns: C's cir. 26th May, 1813; V. 1, p. 276.

Accounts of emoluments, further estab

lished by act of 7th May, 1822, to be rendered quarterly to the

Treasury:

1621. Collectors and others are again reminded that their annual statements of their official emoluments and expenditures are not punctually transmitted to the Department; and that the penalty incurred, not exceeding $500 for each neglect, will be rigidly exacted: C's cir. 16th May, 1816; V. 1, p. 301.

1622. The act of 1816, to increase the compensation of Inspectors, Gaugers, Weighers, and Measurers, is transmitted without remark: C's cir. 15th June, 1816; V. 1, p. 307.

The surplus of emoluments to be

1625. The surplus of the emoluments, limited, of Officers of the Customs for a year,

credited to the United should be introduced into the accounts of the 4th quarter of the year in which they accrued, instead of the first quarter of the ensuing year, as has been practised by Collectors: C's cir. 27th September, 1819; V. 2, p. 53.

States in 4th quarter's

account.

1623. For the purpose of settling differences in the construction of the act of 2d March, 1799, relative to the various fees and emoluments claimed to be receivable, and distributed among Collectors, Naval Officers, and Surveyors of the Customs, for the admeasurement, registry, or enrolments, &c., of vessels, and for the exportation of goods for Drawback, &c., &c., information is requested of Collectors in regard to them: S's cir. 27th November, 1816; V. 2, p. 68.

1624. The complaint and threat renewed to Collectors, Naval Officers, and Surveyors, respecting their neglect of the annual statement of their emoluments and expenditures: C's cir. 18th April, 1817; V. 1, p. 337.

1626. The compensation to Appraisers, in certain cases, according to the supplementary Collection law of the 20th April, 1818, is not to exceed five dollars a day, and the practice of charging ten dollars is interdicted: C's cir. 19th July, 1821; V. 2, p. 135.

1627. In pursuance of the act of 7th May, 1822, "further to establish the compensation of Officers of the Customs," the Secretary of the Treasury calls on the Collectors for a list of the Officers employed in their respective Districts, and the amounts of compensation they are in receipt of, for his revision: S's cir. 24th May, 1822; V. 2, p. 130.

1628. In pursuance of the act aforesaid, "further to establish the compensations of Officers of the Customs," sundry forms of accounts are prescribed, to be rendered quarterly to the Treasury, showing the compensations paid to Deputy Collectors and clerks in Collectors' offices, disbursements for stationery, fuel, and other expenses incident to the office, certain fees and emoluments of Collectors, &c.; also, the fees for certificates to accompany foreign and domestic distilled spirits, wines, and teas, commissions of Collectors on their disbursements as Superintendents of Light-houses, and on their disbursements as Agents for Marine Hospitals; together with two annual summaries of the aforesaid emoluments and expenditures-one of which summaries is to be confined to the last above mentioned fees and commissions, showing whether there be a surplus over the maximum allowed by law,

Accounts of emoluments, further estab

of $400, or a deficiency; which, in the case of surplus, is to be placed to the credit of the
United States; or in the case of a deficiency, is to be supplied to the officers out of the du- lished, &c.
ties in hand: C's cir. 28th May, 1822; V. 2, pp. 168 to 177.

fied:

1629. The compensations allowed to different Officers of the Customs, according to the said returns modiact of 7th May, 1822, are to be accounted for, and verified, in the manner heretofore, with proper modifications of the forms then transmitted: C's cir. 14th September, 1822; V. 2, p. 204.

1630. The changes in the compensations of Officers of the Customs, made by act of 7th May, 1822, render it necessary to separate the accounts of their emoluments under former and present regulations; that is, anterior and subsequent to the operations of said act: C's cir. 4th January, 1823; V. 2, p. 213.

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1631. The annual returns or statements of the emoluments and disbursements of Officers of the Customs for the year 1827 is neglected by fifty-five Collectors, thereby incurring the penalty of $500 each: C's cir. 13th May, 1828; V. 2, p. 471.

the details.

1631. The annual statements of the emoluments, compensations, fees, and salaries of the annual abstracts of the same emoluOfficers of the Customs, together with accounts of their office expenses and other disbursements and expenditures further modified, ments, established by the act of 7th May, 1822, are required to be made according to two and special instrucforms now prescribed and transmitted; also, specific regulations are given respecting the ac- tions given on some of counts of payments made to Inspectors, Gaugers, Weighers, and Measurers, and for the contingent expenses of Revenue boats, &c., and the surplus of certain emoluments over the maximum of $400 required to be paid into the Treasury as special deposites: C's cir. 25th August, 1823; V. 2, pp. 266, 268, 281, 282.

the new series of re

turns is to date from

1634. Collectors at sundry ports being in the habit of making excessive charges for endorsements of memorandums on the Licenses of Coasting vessels, are required to keep within the rates allowed by law: C's cir. 6th April, 1831; V. 3, p. 147.

the commencement of the act-making two

for that year:

1635. (According to the 4th section of the act of 2d March, 1831, in lieu of commissions, emoluments, fees, and salaries, allowed to Collectors and Surveyors on the Northern Lakes and Rivers by pre-existing laws,they are to receive, (says the 1st Auditor, Mr. Miller,) in full for their services, an amount equal to the entire compensation they received during 1830, with instructions how to estimate the same: See an extra official circular of the 1st Auditor of the 26th July, 1831, among the C's cirs.; V. 3, p. 169.

Emoluments of onehalf of 50 per cent. ad

1632. Instructions are given respecting certain emoluments of Officers of the Customs, consisting of one-half of the additional duties accruing in consequence of the 50 per cent. ditional duty on certhat may be added by Appraisers to the appraised value of goods fraudulently invoiced under the 13th section of the act of 1st March, 1823, with modifications of the same according to the act of 9th May, 1828: C's cir. 20th June, 1829; V. 3, p. 24.

tain goods fraudulently invoiced :

Annual abstracts again neglected by fif

ty-five Collectors.

1633. Compensation to Weighers, for weighing roofing slate, is to be one-half that al- to Weighers of rooflowed by law for weighing other articles: C's cir. 25th June, 1830; V. 3, p. 64.

ing slate, half price.

Excessive charges by Collectors for endorsements on Licen

ses forbid.

Compensation to officers on the Northern frontier, for 1831,

same as 1830.

EMOLUMENTS OF

FEES, COMMISSIONS, &c., proposed to be substituted by FIXED

SALARIES.

Illegal fees exacted in Licensing vessels for the fisheries.

$3 per day to temporary Inspectors, under act of 14th July,

1832:

-to all officers of customs, to be the same in 1833 as before the reduction of duties.

[Same subject.]

to

-compensation Weighers, &c., as in 1833:

1636. In obedience to separate resolutions of the two Houses of Congress, the Secretary requests Collectors to render a statement of their emoluments and expenses, as a basis of an arrangement in contemplation, to substitute fixed salaries, &c., in the place of fees, commissions, &c.: S's cir. 31st July, 1832; V. 2, p. 289.

Fees for Registering, Recording, Enrolling, and Licensing vessels, and on other accounts, are very irregularly exacted by

Collectors, &c.

1637. The Secretary having received information that Collectors exact fees not authorized by law for sundry formalities connected with the Licensing of vessels for the fisheries, the practice is henceforth interdicted: S's cir. 12th December, 1832; V. 2, p. 302.

1638. Three dollars per day authorized to pay temporary Inspectors for marking goods deposited in public stores for the benefit of the 18th section of the Tariff of 14th July, 1832: C's cir. 2d March, 1833; V. 3, p. 357

1639. The emoluments of Custom-house Officers, according to the General Appropriation act of 1833, are allowed to be the same for that year as they would have been had there been no reduction of duties per act of 14th July, 1832: C's cir. 6th May, 1833; V. 3, p. 395.

Fees not chargeable

1641. Fees are not chargeable by Collectors for receiving and certifying manifests of

on manifest of slaves slaves carried as passengers on board of Coasting vessels: C's cir. 31st July, 1833; V. 3,

as passengers:

p. 407.

1640. The regulation of the emoluments of Custom-house Officers, according to the aforesaid Appropriation act of 1833, does not supersede or vacate that of the 2d March, 1831, (fixing the compensation of Officers of the Customs on the Canada frontier, as directed in the 1st Auditor's circular, No. 1635, ante): C's cir. 24th May, 1833; V. 3, p. 399.

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1642. The compensation of Weighers, Gaugers, and Measurers, are required to be estimated by what they received in 1833: C's cir. February, 1834; V. 3, p. 441.

-said rules of com

1643. The enrolments of Custom-house Officers, as prescribed to be estimated by the pensation revoked by Comptroller's circular of the 6th May, 1833, being disapproved, and rescinded by the Sec

retary of the Treasury, other instructions are given by the Secretary, as per copy enclosed, [not preserved in the office]: C's cir. 22d March, 1834; V. 3, p. 459.

1644. Fees for services rendered at different Custom-houses, under the act of 31st December, 1792, for Registering and Recording ships and vessels; and under the act of 18th February, 1793, for Enrolling and Licensing ships and vessels; and under the act of 2d March, 1799, establishing the compensation of Officers of the Customs, are represented to Collectors, &c., by the Comptroller, and complained of as being very irregularly exacted; to correct which irregularity certain rules are now prescribed: C's cir. 8th July, 1834; V. 3, p. 477.

Surveyors' accounts

1645. From a full examination of the accounts of emoluments and expenditures of Sur

of emoluments and

lar.

expenditures, irregu- veyors, it appears that they have not been uniformly stated, which defect has been productive of difficulties, and of different results, in their settlement: C's cir. 22d July, 1834; V. 3, p. 481.

1646. Of the compensation of Deputy Inspectors of the Revenue, called "Markers," as per act of 27th June, 1834, instructions given in relation thereto, by the Secretary of the Treasury, are transmitted herewith, [not preserved in the office]: C's cir. 13th November, 1834; V. 3, p. 493.

1647. For the proper forms of the quarterly accounts of fees and emoluments of Collectors, Naval Officers, Surveyors, &c., required by the aforesaid Civil Appropriation act of the 27th June last, the Secretary refers to those prescribed by the Comptroller's circular of the 28th May, 1822: S's cir. 14th November, 1834; V. 3, p. 28.

1648. Compensation to Markers of casks of wine with the letters R. D., signifying reduced duties, is decided to be 24 cents for every cask, of which separate accounts are to be kept: C's cir. 23d July, 1836; V. 3, p. 539.

1649. Collectors are forbid to charge other fees for their services in cases of the extension of Bonds for duties on Imports, in consequence of the great fire in New York, than are charged for taking original Bonds for duties upon the entry of the merchandise: S's cir. 17th October, 1837; V. 3, p. 152.

1650. In the disbursements by Collectors, a practice having prevailed of taking receipts in blank, and subsequently filling them up without the knowledge of the payee, said practice is interdicted for the future, as being open to abuse: C's cir. 11th June, 1838; V. 3, p. 621.

1651. Inspectors of the Customs, while acting as Inspectors of the Revenue, may receive compensation, only in that capacity, for the time being: C's cir. 13th July, 1838; V. 3, p. 627.

1652. The accounts of Collectors, Naval Officers, and Surveyors, of the emoluments, by commissions, fees, fines, penalties, salaries, &c., and of their disbursements for clerk hire, stationery, office rent, fuel, and other official expenses, as per act of 2d March, 1799, are required to be punctually stated, annually, according to forms prescribed: C's cir. 1st November, 1838; V. 3, p. 653.

1653. Further regulations are prescribed respecting additional compensations to clerks and other subordinates of Collectors, Naval Officers, and Surveyors, for 1839, at $2 a day, so as to make them equal to those of 1838, are prescribed: C's cir. 16th March, 1839; V. 3, p. 719.

1654. Compensations to Officers of the Customs for the year 1839 are re-established, in certain respects, as they were per acts of 2d March, 1799, and of 26th April, 1816: C's cir. 25th April, 1839; V. 3, p. 729.

Compensation to Deputy Inspectors, acting as "Markers."

1656. Further explanation of said compensations to Weighers, Gaugers, &c., which shall not exceed $1,500 a year: C's cir. 14th December, 1840; V. 3, p. 861.

Forms of quarterly

accounts of emolu

ments under act of 27th June, 1834, same

as May, 1822.

Compensation to Markers of wine for reduction of duties, 24

cents each cask.

Fees for the extension of Bonds, the same as for taking the original Bonds.

The taking of blank receipts for disburse

ments is forbid.

Compensation of Inspectors of Customs acting as Inspectors of

Revenue.

Standing orders for annual accounts of

emoluments and dis2d March, 1799, rebursements per act of peated.

Additional pay to subordinates, equal to that of 1838.

Old compensations re-established, in part:

1655. Compensation to Weighers, Gaugers, and Measurers, whether permanent or tem- of Weighers, Gaugers, &c., temporary, porary, explained: C's cir. 4th December, 1840; V. 3, p. 857. or, &c.

[Same subject.]

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