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(G), abstract of duties arising on merchandise imported. This abstract is formed from the Impost book. It is divided into three parts, of which the first shows the amount of goods imported that are subject to duties ad valorem; the second, the articles paying each a specific duty and the rates; the third, the amount of the duties ad valorem, the amount on the enumerated articles, discount on goods imported in American bottoms; and, lastly, the nett amount of the whole of the duties, which, being summed up, is carried to the credit of the account current (F). This abstract being compared with the books of the Naval officer, (if any,) he is to certify the same agreeably to the form of the certificate subjoined to the abstract.
As these abstracts shall be formed, I must particularly recommend it to you to copy them in a book prepared for purpose, which I am persuaded you will find useful on many occasions.
If it should happen, on closing the abstracts for any one quarter, that the duties on any particular cargo are but in part liquidated and included therein, the remainder must necessarily be entered in the next quarterly abstract; but whenever this deficiency occurs, it will be proper to accompany the abstract with an account of the particulars of such deficiency.
The next article of credit is, the amount of duties on tonnage, which will be supported by (H), form of an abstract of duties arising on tonnage of vessels. This is a simple copy from the Tonnage book before described in form (B), which must be examined and certified by the Naval officer, (if any,) in the same manner as the abstract of duties on merchandise.
We now turn to the debit side of the account; the first article of which is, the payment of drawbacks. This must be supported by (I), form of an abstract of drawbacks of duties arising on merchandise exported. This is a copy from the Drawback book as before described in form (C). Each payment of this kind will be supported by (K), form of duplicate receipts, to be taken for drawback of duties; one of which is to be retained by the Collector, and the other to be transmitted [to the Treasury] in support of the abstract (I).
The second article of debit is for discounts, which will be supported by (L), form of an abstract allowed for prompt payment of duties. This abstract is so simple as not to require further explanation. For the support of each charge in this account, you will take a certificate from the party for the amount.
(M), form of a certificate to be given by persons to whom discount is allowed for prompt payment of duties, to be transmitted in support of the abstract (L).
The third article of debit is for bounty paid on fish and provisions exported, and will be supported by (N), form of an abstract of bounty paid on fish and provisions exported. This abstract will be supported by (0), form of duplicate receipts, to be taken for bounty paid on fish and provisions exported; one of which to be retained by the Collector, and the other transmitted with the abstract (N) in support thereof.
The fourth article of debit is for pay of Inspectors, Gaugers, &c. &c., store rent, expense of Revenue boats, &c., &c. This will be supported by (P), form of the abstract of pay of Inspectors, Gaugers, &c., &c. This abstract must be supported by the accounts of the different officers, stating particularly the period of their pay or service, rates, &c.; as also particular accounts of the expenses of the Revenue boats, store rent, and other contingencies; every charge to be supported by duplicate receipts, one of which to be transmitted to the Treasury, with the ab
stract and accounts.
The preceding debits being charges on the Revenue, it is proper here to balance the account current (F), in order to show the nett amount of the Revenue which is carried to credit below; then the account goes on again, and exhibits a credit which, being of such a contingent nature as not to appear often, is for that reason placed here. This credit will be supported by (Q), form of an account of fines, penalties, and forfeitures. This amount may embrace such a variety of objects as to render it impossible to designate them all particularly. It is meant, therefore, merely as the outline of a guide. The articles on the credit side must be supported by certificates of the judgment of the court, signed by some judge, or by a clerk of the court, and the marshal's account of sales. The debit may be supported by duplicate receipts of the parties who receive their porportion of these fines or forfeitures, as directed by law; one of which receipts to be transmitted to the Treasury with the account. However, this matter is left entirely to your discretion. The account is then closed, and the balance carried to credit of the account current (F).
We now turn to the debit side of the account current (F), where you will perceive the next charge to be warrants drawn by the Secretary of the Treasury, countersigned by the Comptroller. These warrants will be drawn in favor of the Treasurer of the United States, and being endorsed by him, you will transmit them to the Treasury in support of the charges No. 5 or 6, (as the case may be,) exclusive of the Treasurer's receipt on the warrants; when the amount of them shall be paid to the bearer, you will take a receipt from the person to whom you may pay them, agreeably to form.
(R), form of a receipt to be taken by the Collector in discharge of the Treasury warrants; which receipt is to be retained by the Collector, as a duplicate of that on the warrant.
The next charge in the account current (F), is the Collector's commissions, agreeably to law, on the amount of moneys by them respectively received and paid into the Treasury.
The last debit on this account is, the amount of bonds taken during the quarter, for securing the payment of ascertained or liquidated duties. This charge will be supported by (SS), forms of two accounts of bonds taken and discharged. The first of these forms, which comprehends the last quarter in the year 1789, is stated on a supposition that none of the bonds taken in that quarter shall have been discharged. The whole amount, therefore, is carried to the debit of the account current (F). The other form which comprehends the first quarter of the year 1790, is stated merely to show the aspect which this account may probably assume in that quarter, wherein you will observe, that some of the bonds taken in the preceding quarter are debited as being discharged; the amount of
which must be carried to the credit of the account current (F), in the first quarter of 1790, and so on, as the case may be. Then, the bonds taken in that quarter will be enumerated as in the former account, the amount of which bonds will be carried to the debit of the account current for the same period. The account of bonds is then closed, and the balance carried to the next quarterly account of the same, being the amount of bonds outstanding.
The account current (F) is now closed, by the balance of cash on hand (if any) being carried to the next quarterly account.
There are two other returns which it will be necessary for you to make, viz: (T), form of a monthly schedule of liquidated bonds taken to secure the payment of duties. This schedule shows the date of the bonds, when payable, the obligor's names, and the amount of each bond; which return must be transmitted monthly to the Treasury. (U), form of a weekly return of moneys received and paid. This return is so plain as not to require explanations, and must be transmitted weekly to the Treasury.
You will observe that the law prescribes it as part of the duty of the Collector, that, previously to his granting a clearance to any ship or vessel outward bound, he shall require from the master or commander thereof a manifest of the cargo on board such ship or vessel; this you will particularly attend to. The object of this requisition I conceive, is, to ascertain the quantity and value of the exports, so that the Legislature may be able to form a competent idea of their amount. These manifests must be carefully preserved on file, and from them you will make returns to the Treasury of the exports from your district, agreeably to form.
(V), form of a quarterly return of goods, wares, and merchandise exported. This form is so plain as not to require further explanation. You will [make entry] of each article exported, and insert the same in the proper colAs you form these returns, you will record them in a book to be provided for the purpose.
Your first quarterly account and returns must be made up to the 30th September last, the next to 31st December ensuing, and so on, from quarter to quarter.
Such are the FORMS, and such the observations upon them, which have been deemed necessary to be transmitted to you. They may probably, in some instances, be liable to objections. If any should hereafter occur, or be presented to us, they will be attended to. In the mean time, it is expected that a strict adherence to them should be observed. I am, &c., (Signed) NICHOLAS EVELEIGH, Comptroller. (From the Comptroller's circulars, Vol. 1, pp. 1 to 10.)
[The Comptroller, in a circular of 22d August, 1821, transmitting the circular of the 31st July previous, of which the following is a copy, says: "By an act passed the 2d September, 1789, entitled 'an act to establish the Treasury Department,' it was made the duty of the Comptroller of the Treasury to prescribe the manner and form of keeping the accounts of the several persons employed in collecting the public Revenue.' In compliance with the provisions of this law, it appears that the Comptroller of the Treasury did, on the 1st December, 1789, prescribe certain forms, and give the necessary instructions consequent thereon to the several Collectors of the Customs; which forms and instructions have, from that period, been observed, so far as the alterations made by the several Revenue laws which have been subsequently passed would permit them to apply. Practical experience having, however, proved that those forms thus prescribed for the Collectors are not so full and complete as the great changes in the Revenue laws passed since that period now require, and withal being informed by some of the Collectors, that from some cause the forms that have been heretofore prescribed had, in some instances, been mislaid or lost, and in some cases where a change of Collectors had taken place, the forms and instructions had not been handed over by the former incumbent to his successor in office, it has been deemed expedient to make out a new set of such forms and instructions as the present laws require; which has accordingly been prepared by this Department, a copy of which I transmit herewith for your government."]
[The following is a copy of the Folio circular.]
Explanations of the annexed forms of the Accounts and Returns of the Collectors of the Customs.
TREASURY DEPARTMENT, COMPTROLLER'S OFFICE, July 31st, 1821. (A)—This is the form of the Impost book, which may be considered as the principal ground-work of the whole business, and therefore great pains should be taken that it be correctly kept. The Collector should furnish himself with a large folio book for this purpose, which should be ruled and headed agreeably to the form. When the master of a vessel shall have made his entry, and delivered the manifest of the cargo, as required by law, the Collector is to enter the same, properly arranged, in the three first columns of the Impost book. Then, as the contents of the packages are known, and the consignees appear and make their entries, the Collector will fill up the other columns with the amount of the respective duties thereon. When the whole of the duties on each manifest shall have been adjusted, the Collector 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, which is so plain as to require no elucidation. But, in order to assist the Collector in determining the rates of tonnage duties legally demandable from the different descriptions of vessels, he is referred to the acts of 1st July, 1790, and 14th January, and 1st and 3d March, 1817, in relation to which the following explanations are communicated, viz:
1. A registered vessel of the United States, on her entry from a foreign port or place, unless the officers, and at least two-thirds of the crew, are citizens of the United States, or persons not the subjects of any foreign prince or State, is liable to tonnage duties at the rate of 50 cents per ton.
2. A registered vessel of the United States, on her entry from a foreign port or place, whose officers, and at least two-thirds of the crew, are citizens of the United States, or persons not the subjects of any foreign prince or State, is liable to only six cents per ton for tonnage duties.
3. A registered vessel of the United States, which is entered in a district in one State for a district in another State, except it be an adjoining State on the sea coast, or on a navigable river or lake, having on board goods taken in one State to be delivered in another State, unless three-fourths at least of the crew thereof be American citizens, or persons not the subjects of any foreign prince or State, is liable to 50 cents per ton, for tonnage duties, on every arrival.
4. A registered vessel of the United States which is entered in a district in one State, from a district in another State, except it be an adjoining State on the sea coast, or on a navigable river or lake, having on board goods taken in one State to be delivered in another State, and having at least three-fourths of the crew American citizens, or persons not the subjects of any foreign prince or State, is liable to only 6 cents per ton for tonnage duties.
5. Enrolled and licensed vessels, employed in the coasting trade or fisheries, (except such vessels as are excepted in the 5th section of the Navigation act of 1st March, 1817,) not having at least three-fourths of their crews American citizens, or persons not the subjects of any foreign prince or State, are liable once a year to 50 cents per ton for tonnage duties.
6. Enrolled and licensed vessels, employed in the coasting trade or fisheries, having at least three-fourths of their crews American citizens, or persons not the subjects of any foreign prince or State, are liable to six cents per ton per annum.
7. British vessels on their arrival from a port or place in his Britannic Majesty's territories in Europe, or from a port or place of any other foreign power, being placed on an equality with the vessels of the United States by the convention with Great Britain of the 3d July, 1815, are liable to six cents per ton for tonnage duties, and are exempted from the payment of light money.
8. Other foreign vessels (except as hereinafter excepted,) on their arrival from foreign ports or places to and with which the vessels of the United States are not ordinarily permitted to go and trade, are liable to two dollars per ton for tonnage duties, and fifty cents per ton for light money; but on their arrival from ports or places to and with which vessels of the United States are ordinarily permitted to go and trade, they are liable to only fifty cents per ton for tonnage duties, and fifty cents per ton for light money.
9. Recorded vessels (by which is to be understood vessels built in the United States for foreigners, and in possession of a certificate of record, conformably to the provisions of the 20th, 21st, and 22d sections of the Registering act of 31st December, 1792,) on their entry from a foreign port or place to and with which the vessels of the United States are not ordinarily permitted to go and trade, are liable to two dollars per ton for tonnage duties, and fifty cents per ton for light money; but on their arrival from a port or place to and with which the vessels of the United States are ordinarily permitted to go and trade, they are liable to only thirty cents per ton for tonnage duties, and fifty cents per ton for light money.
10. Unregistered or sea lettered vessels, (by which is to be understood foreign built vessels, owned by American citizens, sailing with a sea letter or other document issued at a Custom-house of the United States, proving them to be American property,) on their arrival from a foreign port or place to and with which the vessels of the United States are not ordinarily permitted to go and trade, are liable to two dollars per ton for tonnage duties; but on their arrival from a foreign port or place to and with which the vessels of the United States are ordinarily permitted to go and trade, they are liable to only fifty cents per ton for tonnage duties.
It may be proper to observe that the marine documents under which unregistered or sea lettered vessels sail give them no privileges, as to duties of impost or tonnage, but merely declare their American ownership; consequently these vessels are liable to all the disqualifications of foreign vessels, except in those instances in which special exemptions are made in their favor by special acts of Congress. An exception of this kind will be found in the act of 3d March, 1805, by which these vessels are exempted from the payment of light money, provided certain conditions, expressed in the act, be complied with at the time of entry.
11. By the acts of 20th April, 1818, and 3d March, 1819, the discriminating tonnage duties between foreign vessels and vessels of the United States are repealed in relation to vessels truly and wholly belonging to the subjects of the King of the Netherlands, to the vessels of Prussia, and the vessels of the Free and Hanseatic cities of Hamburg and Bremen; consequently these vessels, on their arrival from any port or place whatever, are liable to only 6 cents per ton for tonnage duties, and are exempted from the payment of light money.
12. By the treaty between the United States and Sweden, made and concluded at Stockholm, on the 4th of September, 1816-Swedish or Norwegian vessels, and vessels of the Swedish colony of St. Barthelemy (provided the owners are inhabitants thereof, are there established and naturalized, and shall have there caused their vessels to be naturalized,) on arriving in ballast, or importing into the United States the produce or manufactures of their countries, are placed on an equality with the vessels of the United States; consequently, under such circumstances, these vessels are liable to only 6 cents per ton for tonnage duties, and are exempted from the payment of light money.
Provision is also made by that treaty for exempting these vessels from the payment of tonnage duties at all, on their arrival on any coast of the United States, but not willing to enter into port, or being entered into port, and not willing to unload or break bulk.
13. French vessels, by the act of the 15th of May, 1820, are subjected to the payment of eighteen dollars per ton for tonnage duties; besides which, they are considered to be liable to the payment of 50 cents per ton for light money, imposed by the 6th section of the act of the 27th of March, 1804.
I deem it proper to add that, whenever vessels of the United States incur disabilities whereby they become liable to the same tonnage duties as vessels not of the United States, which is fifty cents per ton, they are considered to be also liable to the payment of light money; except where the disability is incurred under the Navigation act of 1st March, 1817, when they are liable only to the specific tonnage duty of 50 cents per ton, and not to light money.
As there is no heading, in the form of the tonnage abstract, under which vessels of the United States becoming liable to alien tonnage duties and light money, can properly be entered, except when they become liable to the specific duty of fifty cents per ton, in consequence of not having the requisite number of their crews American citizens, or persons not the subjects of any foreign prince or State, it is requested that when they become liable to the same tonnage duties as vessels not of the United States, a special entry of them may be made at the end of the abstract, opposite to which, under the head of remarks, the reasons should be assigned why they had become liable to alien tonnage duties and light money; and the special acts, or sections of acts, under which they became so liable, should be referred to.
In the tonnage abstract, both Recorded and Unregistered, or Sea Lettered vessels, are to be entered under the general heading of vessels not of the United States; but as the distinction between these two different descriptions of vessels may not be perfectly understood, it is requested that the Collector give a particular description, under the head of remarks, opposite to each of these classes of vessels, of the marine documents under which they respectively sail, whereby the Treasury will be enabled to determine the class to which each belongs.
(C)-Is the form of the Passport and Clearance book, on the subject of which, the Collector is referred to the acts of 1st of June, 1796, and 2d of March, 1803, and for his further information the following explanations are communicated, viz:
1. Passports are to be granted to ships and vessels of the United States, and to unregistered ships or vessels owned by citizens of the United States, and sailing with a sea letter.
2. The sum of ten dollars must be paid to the Collector for every passport issued, and four dollars for every voyage to a place "other than some port or place in America;" consequently fourteen dollars will be received when a passport is granted.
3. By America is to be understood the Northern and Southern Continents, including the Islands generally denominated the West Indies; and vessels bound to any part of America, as thus described, cannot be compelled to take passports. If the master of a vessel so bound, however, shall request one, upon his complying with the requisites of the act, the Collector may grant it.
4. A passport will continue in force until the property in the vessel shall be transferred in part or in whole. change of the master, merely, will not vacate it; but in every instance of such a change, the Collector ought to endorse on the old passport the name of the new master, (observing the rules prescribed in relation to endorsements on registers,) unless a corresponding passport should be applied for; which last course is considered most safe to masters and owners, and should therefore be recommended.
5. It will be observed that the law has provided no method by which bonds for passports are to be cancelled when they cannot be surrendered, owing to accidental loss or destruction. Instances of this kind, it is presumed, will not be frequent; but when they shall occur, the best evidences which the nature of the respective cases will admit, must be presented to the Collector in whose possession the bond may be; who will, thereupon, transmit a full statement of the case to the Treasury for consideration.
6. It has been decided that passports may be granted to Fishing vessels which obtain permission to touch and trade at a foreign port.
7. A passport is not to be granted to a vessel whilst she is absent from the United States.
8. In the case of the brigant Minerva, mentioned in the form of the Passport and Clearance book, it is supposed that, on clearing out for London, she has a passport in force, and therefore she is liable to only the clearance duty of four dollars.
9. In the case of the sloop Juno, it is supposed that she has a passport in force, but clears out from the United States for some port in America, proceeds thence to Dublin, and hence returns to the United States; under which circumstances the clearance duty of four dollars is to be paid on her return.
10. Applications for blank passports, as they may be required, are to be addressed to the Secretary of the Treasury.
(D)-Form of Interest book. When bonds are not paid on the days, respectively, on which they may become due, the Collector is required by the 65th section of the Collection law of the 2nd of March, 1799, forthwith and without delay, to put such bonds in suit, and interest at the rate of 6 per cent. per annum is to be exacted from the times respectively at which the bonds became due, until the time of payment. The interest thus recovered is to be entered in the interest book, according to the form prescribed.
It is to be observed that the date when paid, and the time to which interest is to be calculated, should always correspond. When a bond When a bond is put in suit and the money paid to the marshal, or the district attorney, the obligors are, in either case, to be considered as being discharged from the day on which such payment is made. The interest, therefore, is to be calculated to the day only on which the bond may be discharged, without regard to the particular day on which the money shall or may have come into the possession of the Collector or the Treasury. It is also to be observed that the rate of interest mentioned in the 65th section of the act alluded to is to be exacted, notwithstanding the laws of the State in which the bonds may be payable may prescribe a different rate.
(E)-Form of Marine Hospital book, and of the master's return to be made to the Collector. On this subject the Collector is referred to the act for the relief of sick and disabled seamen, passed the 16th July, 1798, and the act of 3d May, 1802, in relation to which the following views of this Department are stated, viz:
1. According to the fifth section of the Coasting act of the 18th February, 1793, a license expires, in a legal sense, by a transfer of property, or by an alteration in the form or burthen of a vessel, as effectually as if the term for which it was granted had actually elapsed. When, therefore, a new enrolment or license, in such case, is to be obtained, the Collector, before granting it, is to require payment of the hospital tax.
2. The tax is to be collected when, instead of a new license, a register is required; in short, whenever a license is surrendered; otherwise great embarrassment, at least in the collection, and sometimes a total loss of the tax, would be the consequence.
3. A question has been made whether the mariners of a vessel, having a coasting license, and trading only between the districts of the same or an adjoining State, are liable to the tax. From the unqualified expression in the 2d section of the act, "that no Collector shall grant to any ship vessel whose enrolment or license for carrying on the coasting trade has expired, &c.," it is considered as comprehending all vessels employed in that trade, without regard to its extent.
4. It has also been decided that masters of vessels being equally entitled, with seamen, to the benevolent provisions of the law, it could not be deemed a hardship that they should contribute their proportion to the support of the institution. Mulattoes and free negroes, in case of disability or infirmity, being entitled to the benefits of the act, they are considered to be liable to the tax. Persons employed on board fishing vessels which have permission to touch and trade at a foreign port, if they avail themselves of the privilege, are also liable to the tax; but it is not demandable from apprentices nor slaves, because the law says the tax shall be retained out of the wages of the seamen, and apprentices and slaves receive no wages; besides, in case of sickness or disability, apprentices and slaves could not be thrown for support on the funds of the institution, but would have to be supported by their masters. Neither is the tax demandable on persons employed on board vessels licensed for the fisheries, or on board registered vessels, when they are not to be considered as returning from a foreign port, but from a voyage in which they had been exclusively employed in fishing; nor from persons employed on board vessels of any description on the lakes; nor from persons on board unregistered vessels, because such vessels are not, in contemplation of law, vessels of the United States.
The money thus collected, after the Collector shall have deducted his commission thereon, which, agreeably to the act of 3d May, 1802, is to be the same as for other money collected, he is to pay over to the Treasurer of the United States in the same manner as other public moneys; but in his account current of the customs and returns to the Secretary of the Treasury, it is to be credited as a distinct branch of revenue; because it is appropriated for a specific object, namely, for the relief of sick and disabled seamen, and is to be drawn out of the Treasury for that object.
To ascertain the amount of the fund, therefore, a distinct credit for the money thus collected, exclusive of the Collector's commission, in the manner stated, becomes necessary.
(F)-Is the form of the Drawback book on the exportation of foreign merchandise.
The conditions on which drawbacks are to be allowed, and the regulations to be observed to obtain them, will be found in the 75th, 76th, 77th, 78th, 79th, 80th, 81st, 82d, and 92d sections of the Collection law of 2d of March, 1799; and the 2d section of the act of 5th of January, 1805.
The 4th section of the act of 27th April, 1816, specifies the cases in which drawbacks shall not be allowed, and directs the amount to be retained in each case.
By the 24th section of the supplementary Collection law of 20th of April, 1818, and the 2d section of the act of 18th of April, 1820, twenty days after the clearance of the vessel are allowed for taking the export oath and giving the export bond, required by law.
It has been decided that, according to the first provision of the 75th section of the Collection law of 2d March, 1799, a drawback cannot be allowed on merchandise, unless the duties upon each part or parcel thereof, imported by one person or co-partnership, in one vessel, and at one time, shall amount to at least 50 dollars.
Drawback in its allowance must be limited to the actual quantities by the weight, measure, &c., at the time of exportation; because, if the weight, measure, &c., at the time of importation, were to govern, the regulation in this respect, in the 76th section of the act of 1799, would be nugatory.
When a partial exportation is made, and the first instalment of the duties on the goods shall have been previously paid, although the drawback may amount to less than such instalment, yet, only one debenture, pro rata, is to be made payable within 15 days after the date of the exportation bond, and the other debenture, or debentures, are to be made payable with reference to the times at which the other instalments of the duties shall become due; otherwise one exporter would frequently enjoy an undue advantage at the expense of another.
Drawback is in no case to be allowed when, from any cause whatever, all the prerequisites of the law are not complied with, unless the omission be ascribable to a custom-house officer, and then only by the Treasury.
(G)-Is the form of the book of bounties allowed on the exportation of pickled fish of the fisheries of the United States; together with the forms of entry, oath of the shipper, and bond to be given by him. On this subject the Collector is referred to the 2d, 3d, and 4th sections of the act of 29th July, 1813.
It will be perceived, from an examination of the law, that it fixes no time, after the lading shall have been completed, and the returns thereof made, within which the exportation oath is to be taken and the bond given. The Treasury has decided, that the time allowed by law, in the case of an exportation of foreign merchandise with benefit of drawback, shall govern with respect to the time within which the export oath is to be taken, and