Date of En

rolment.

No. of Enrol

( K. )

Abstract of certificates of Enrolment, issued in the District of, before the 1st day of May, 1793, and outstanding on that day.

Abstract of permanent Enrolments issued and surrendered in the Districts of Boston and Charlestown, from

to

(M.)

Abstract of temporary Enrolments issued and surrendered in the District of, from

to

ENROLMENTS SURRENDERED OR VACATED.

Burthen.

Abstract of Licenses to vessels under twenty tons burthen, granted in the District of

For what employ-
ment granted.

Coast'g

Trade.

Whale

Fishery.

Cod

Fishery.

Coasting Trade
Whale Fishery
Cod Fishery

Licenses surrendered and vacated of those granted in this District.

For what cause
surrendered.

Enrolments, and

Licenses.

Enrolments, and
Licenses.

In what District Description and Name Late Masters' Present Masters'
granted.
of Vessel.

(Q.)

A. B., Collector.

Abstract of Endorsements of changes of masters of vessels, made on certificates of Registry, Enrolment, and Record, and on licenses in the District of·

Dates of Registers, No. of Registers,

Names.

Names.

N. B. When the names of recorded vessels are changed and endorsed on certificates of record, this form will require an additional column, in which the new names will be inserted.

95ths.

(R.)

I, A. B., master of the

to the truth of this manifest, and that to my best knowledge and belief all the goods, wares, and merchandise, of foreign growth or manufacture therein contained, were legally imported, and the duties thereupon paid or secured; and that the duties on the spirits distilled within the United States, within mentioned, have also been paid or secured. So help me God.

N. B. Such part of the above oath as may not apply to the lading of a vessel is to be omitted.

A. B., master of the

of

A. B.

having, as the law directs to be within manifest, consisting of articles of entry, and delivered a duplicate thereof, permission is hereby granted to the said to proceed to the port of

in the State of

Given under

hand, at Manifest of the whole cargo on board the

the day and year above mentioned.

A. B., master of the said

of, having

any articles or cargo
hand, at

to

as the law directs, that there are not laden on board the whatever, other than sea stores, permission is hereby granted to the said in the district of and State of the day and year above mentioned.

(V.)-Bond for Duties where the manifests and permits of coasting vessels are lost, or mislaid.
called the

and - of are held and -; for which payment, well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Sealed with our seals, and dated this day of -, in the year

The condition of the foregoing obligation is such, that whereas the above bounden district of -, in the said sundry goods, wares, and merchandise, of foreign growth and manufacture, or distilled spirits, as the case may be, the duties upon which are found to amount to that the said articles were imported coast-wise from - in the district of have been already paid or secured; and, also, that the certified manifest and permit which ought to accompany the same, have been lost or mislaid. Now, if the above bounden from the date hereof, produce to the Collector of the Customs for the district of lector or Surveyor, as the case may be, at the port of — —, in the district of — ported from the said port of

shall, within six months

a certificate from the Colthat the said articles were ex

pursuant to the regulations prescribed by law, then this obligation shall be void and of no effect; but otherwise it shall remain in full force.

(W.)-Permit to vessels licensed for the Cod or Whale fishery to touch and trade at a foreign place.

which Collector for the district of, in the State to touch and trade at any foreign port or place during her voyage presently to

hand and seal, the day and year above mentioned.

[ NO. II. ]

[The two circulars here appended, one of the 1st December, 1789, and the other of the 31st June, 1821, prescribing the forms of the books of ACCOUNTS to be kept, and the returns thereof to be made by Officers of the Customs, they being on the same subject, the former is here inserted merely to contrast it with that which superseded it in 1821. The forms, however, which accompanied that of 1789 are omitted, it being superfluous to extend the contrast to such particulars; as also the forms of the books of accounts prescribed by that of 1821, from A to L inclusive: so, also, are omitted the forms of abstracts and weekly and monthly returns, described in the circular, from M to U inclusive, as being sufficiently brought to the mind's eye by references in the account current marked V; which, and the vouchers of its various credit items, with their distinctive marks and references, and those embraced in No. I on the debit side, only are given, as being sufficient for the elementary purposes here proposed, until the whole subject shall undergo the proper official revision and reissue.]

(Circular to the several Collectors.)

TREASURY DEPARTMENT, Comptroller's Office, December 1st, 1789.

SIR: In consequence of the powers vested in me, it becomes my duty to point out a general mode of conducting the business of your office. For this purpose, I now send you, herewith enclosed, such FORMS as have appeared to me to be proper and necessary for keeping the different books, as well as for the purpose of stating and rendering your Accounts quarterly to the Treasury for settlement. These forms I shall proceed to enumerate, annexing, at the same time, some remarks explanatory of them.

(A) is the form of the Impost book. This book may be considered as the principal ground-work of the whole business, and some pains have been taken to make it as perfect as possible. You will furnish yourself with a large folio book for this purpose, which must be ruled and headed agreeably to the form. The columns being headed, speak for themselves. It is useless, therefore, to enter into a further explanation of them. When the master of a vessel shall have made entry and delivered in his manifest, you will enter the substance of it, properly arranged, in the three first columns of the Impost book. Then, as the consignees appear and make their entries, you will fill up the other columns occasionally with the contents of the packages, and the amount of the respective duties thereon. When the whole of the duties on each manifest shall be adjusted, you will annex to the manifest a particular list of all the entries, with the respective duties on each, and file the manifest with the original entries of the consignees as vouchers to the Impost book, to be referred to on any future occasion.

(B) is the form of the Tonnage book. This book is to be ruled and headed agreeably to the form. The descriptions of the vessels are distributed into a greater number of classes than might, at first view, appear to be necessary. The object of this minute distribution is, that information may be conveyed thereby, which is deemed essential. You will, therefore, please to conform strictly to it. This form is, in other respects, so simple as not to require further explanation.

(C) is the form of the Drawback book. Such a book as this, it is presumed, will be absolutely necessary, as transactions to which it refers will require several months for their completion. When goods are exported, 'you will enter them by describing the time when they were imported, the vessel and master's name, and the packages and contents; so far, it will correspond with the Impost book. Then enter when exported, by whom, the vessel's name and master, whereto, and the quantity or value of the goods, &c. When the terms of exportation shall be complied with, and the exporter demands the drawback, a settlement with him can be more easily effected by a reference to this book, than in any other way which occurs at present. The drawback being paid, you will take duplicate receipts, referred to hereafter under mark (K), one of which you will transmit to the Treasury, the other you will retain in support of this payment, and fill up the remaining columns accordingly.

Exclusive of these books, it will be necessary to keep a concise and regular Journal and Ledger, in which will be entered, as they arise, all liquidated duties, receipts in cash, or bonds on account thereof, and the different objects of expenditure authorized by law. For the whole of these transactions, no more than thirteen general accounts need be raised in the Ledger, [meaning journal,] as you will perceive by the form (D). It will be absolutely necessary to balance your cash account in the Ledger at the end of every quarter, in order that it may correspond with your quarterly accounts rendered to the Treasury for settlement; and also to balance your books by a balance account at the end of every year.

(D), form of the Journal.

(E), form of the Ledger.

Besides these books, it may be convenient to use a rough blotter or Day book.

I now come to the forms for stating and rendering your accounts quarterly to the Treasury for settlement. They are as follows:

(F), form of a quarterly account of duties arising on merchandise and tonnage of vessels, with various disburse ments. The first article on the credit side of this account [current] is the duties arising on merchandise. This ar ticle is to be vouched by the abstract.