« EdellinenJatka »
the bond given, in the case of pickled fish exported for benefit of bounty, namely, twenty days after the clearance of the vessel.
(H)-Is the form of the Drawback book in relation to domestic distilled spirits and refined sugar exported; together with the forms of the entries, oaths, permits, and bonds required in such cases.
For the information of the Collector on the subject of exportations of these articles for benefit of drawback, he is referred to the acts of 24th July, 1813, 30th April, 1816, 20th April, 1818, and 3d March, 1821; the two first mentioned acts prescribe the forms and regulations to be observed to entitle the party to the drawback; the third act prescribes the amount of drawback to be allowed, namely, four cents upon every gallon of spirits, and four cents per pound on refined sugar; and the last act, the time when the drawback shall be payable.
With this general reference, as to the drawback on these articles, and the forms which are furnished, it is believed the Collector will find little difficulty in comprehending the whole subject.
(J)-Is the form of the Bond account, according to which the bonds as taken are to be regularly debited, and the bonds when paid credited.
(K)-Is the form of the Journal, in relation to which it is considered necessary only to observe that, from the entries in it, the Collector will perceive that they are to be made only quarter-yearly and in the aggregate, instead of a separate entry being made of each transaction; this being deemed superfluous, because the Impost book, the Tonnage book, Drawback book, Bond account, &c., containing such separate and special entries, to which reference can always be had for explanation, if occasion may require, a repetition of them in the Journal and Ledger would only swell the number of entries, without any useful purpose.
(L)-Is the form of the Ledger, the accounts in which should be regularly balanced and closed quarter-yearly, whereupon a check will be afforded as to the correctness of the returns to be made to the Treasury.
Besides these books, it would be well to keep a rough blotter or Day book, particularly for the purpose of entering the cash received and paid away each day, from which book the Collector will be enabled to make his weekly or monthly return (as the case may be) to the Secretary of the Treasury.
(M)-Is the form of an abstract of drawback of duties on goods exported from a district other than that of original importation.
In these cases export certificates are to be given conformably to the 80th section of the Collection law of 2nd March, 1799, by the Collector of the district from which the exportations are made, and the debentures are to be issued by the Collector of the district at which the duties were paid, or secured to be paid on importation.
These abstracts should be regularly recorded in a book to be prepared for the purpose.
(N)-Is the form of the weekly or monthly returns (as the case may be) of cash received and paid away, to be made to the Secretary of the Treasury.
These returns, as well as the subsequent ones to U, inclusively, should be regularly recorded in a book or books to be prepared for the purpose.
(0)-Is the form of the statement to be rendered by the Collectors, Naval Officers, and Surveyors, of their emoluments and expenditures.
This statement is required by the 2d section of the Compensation act of 2d March, 1799, and is to be verified on oath or affirmation, and transmitted annually to the Comptroller of the Treasury, within forty days after the last day of December in each year.
(P)-Is the form of the return of public property to be made at the close of each year to the Comptroller of the Treasury.
(Q)-Is the form of an account and vouchers for disbursements for the relief of sick and disabled seamen; in relation to which the Collector is referred to the acts of 16th July, 1798, and 3d May, 1802.
According to the 7th section of the last mentioned act, the Collectors are to be allowed a commission at the rate of one per cent. on the amount of those disbursements.
(R)-Is the form of an account and vouchers for disbursements in relation to light-houses.
When the two last mentioned accounts are settled at the Treasury, the Collector will be advised thereof, and in his next general quarter-yearly account of the Customs thereafter, he may charge the amount found due to him for those disbursements, but not before.
(S)-Is the form of a monthly schedule, to be made to the Secretary of the Treasury, of bonds taken for duties on merchandise imported.
(T)-Is the form of a monthly return, to be made to the Secretary of the Treasury, of debentures issued and paid during the month.
(U)-Is the form of a weekly return, to be made to the Secretary of the Treasury, of bonds put in suit, and bonds in suit paid.
(V)-I now come to the form for stating and rendering the general quarter-yearly account current, lettered V, and shall commence by taking up, as first in order, the items on the credit side of that account, which are to be supported by the following documents, viz:
A, B, & C.-These are the abstracts of duties arising on merchandise imported, namely-A, in relation to merchandise imported in American vessels; B, in foreign vessels paying American rates; and C, in foreign vessels paying foreign rates.
It is requested that of the importations in the different descriptions of vessels, separate and distinct abstracts be rendered in the manner stated.
These abstracts are to be extracted from the Impost book, but instead of one column for the articles paying specific rates of duties, as in the latter, the abstracts are to contain a separate column for each article paying
a specific duty, and these articles are to be arranged, in the abstracts, in the order in which they stand in relation to each other in the accompanying form, lettered W.
(D)—Is an abstract, to be rendered quarter-yearly, of the tonnage duties and light money collected, which is to be a literal copy from the Tonnage book, lettered B, having an appropriate heading as noted on the form of that
Although the same abstract is to exhibit the amount of tonnage duties as well as light money collected, yet these items are to be separately credited in the general account current.
(E)-Is an abstract, to be rendered quarter-yearly, of moneys collected on passports and clearances, which is to exhibit the particulars specified in the form of the Passport and Clearance book, lettered C, with an appropriate heading as noted in the form of that book.
(F)-Is an abstract, to be rendered quarter-yearly, of interest received on duty bonds not paid at maturity, the form of which is to correspond with the form of the Interest book, lettered D, and should have an appropriate heading as noted in the form of that book.
(G)-Is an abstract, to be rendered quarter-yearly, of Marine Hospital money collected, which is to exhibit the same information, precisely, as that contained in the Marine Hospital book, in which is noted the form of the heading of this abstract.
(H)-Is the form of the abstracts to be rendered of unclaimed merchandise sold.
For the information of the Collector on this subject, he is referred to the 56th section of the Collection law of 2d March, 1799, the regulations in which should be strictly observed by him in cases of this kind.
Before sending these abstracts to the Treasury, they should be regularly copied in a book to be procured for that purpose by the Collector.
(J)-Is the form of the account, to be rendered to the Treasury, of fines, penalties, and forfeitures.
A pecuniary mulct, specially defined by law, may be received as a voluntary payment from the party incurring it, without going through the forms of a suit at law for its recovery.
But the case is different with respect to goods and vessels liable to forfeiture. They must be libelled and proceeded against in the manner prescribed by law.
When a number of cases occur during a quarter, the Collector is requested to have them separately stated, in the manner set forth in the form of this account.
Before transmitting these accounts to the Treasury, the Collector should have them regularly recorded.
For the further information of the Collector on the subject of fines, penalties, and forfeitures, he is referred to the 89th, 90th and 91st sections of the Collection law of 2d March, 1799, and to the act of 3d March, 1815, further to provide for the collection of duties on imports and tonnage.
In those instances in which the provisions of the act of 3d March, 1815, differ from, or conflict with, those of the act of 1799, the former are of course to govern.
The act of 3d of March, 1815, is continued in force by the 3d section of an act of 27th April, 1816, and an act of 3d March, 1817, excepting the 6th and 8th sections thereof.
It may be proper to add that, as the act of 1815 makes no provision for a distribution, in case any fine or forfeiture be recovered in consequence of information given by an officer of a revenue cutter, the regulations prescribed in the 91st section of the Collection law of 2d March, 1799, are still to govern in cases of this kind.
I shall now proceed to notice the items on the debit side of the general account current, lettered V, which are to be supported by the following documents, viz:
No. 1. Being the form of the abstract, to be rendered quarter-yearly, of the payments made to inspectors, gaugers, weighers, and measurers, and the forms of the accounts and vouchers which are to be forwarded in support of these payments.
No. 2. Being the form of the abstract, to be rendered quarter-yearly, of the contingent expenses properly chargeable to the United States, which should be substantiated by the accounts and receipts of the parties, respective ly, to whom the payments are made.
Disbursements for scales, weights, measures, and gauging instruments, when authorized by the Treasury, and for enrolments and licenses, when Collectors supply themselves with these documents, are proper charges against the United States; but no disbursements for clerk hire, books, stationery, fuel, office rent, office furniture, &c., which are to be defrayed by the Collectors themselves.
No. 3. Being the form of the account to be rendered of the salaries of the Collector, Naval Officer, and Surveyor, together with the forms of the accounts and receipts which the two last mentioned officers are to render to the Collector, to be forwarded by him to the Treasury.
No. 4. Being the form of the account to be rendered of the amount received for the storage of goods, and of the disbursements on account of the public store.
If the expenditures on account of the public store exceed the receipts, the difference is to be charged to the United States; but if the latter exceed the former, the difference will constitute a credit to the United States. No. 5. Being a form of the abstract to be rendered of disbursements on account of the Revenue boat, together with
the form of a pay roll of the boatmen, and an account and receipt for articles furnished for the use of the boat. No. 6. Being the form of the abstracts to be rendered of debentures paid which had been issued on the exportation of foreign merchandise for benefit of drawback.
On payment of these debentures, they should be surrendered to the Collector, who should take duplicate receipts from the holders thereof-one to be endorsed on the debentures, the other to be taken on a separate piece of paper, which latter should be filed in the office of the Collector,
Upon these proceedings being had, the debentures should be cancelled, by having a hole punched through the signatures of the Collector and Naval Officer, and in that state be retained by the Collector until the end of a quarter, when they should be forwarded to the Treasury, with the abstracts to which they relate, as for the payments.
These abstracts the Collector should have regularly recorded in a book to be prepared for the purpose. No. 7. Being the form of the abstracts of debentures paid in the case of domestic distilled spirits and refined sugar exported for benefit of drawback, the proceedings in which are to be in all respects similar to those in the case of depentures paid for a drawback of duties on foreign merchandise exported.
No. 8. Being the form of the abstracts to be rendered of the bounty paid on pickled fish exported, and of the duplicate receipts to be taken from the party; one set of which is to accompany the abstracts, the other is to be filed in the Collector's office. These abstracts should also be regularly recorded in a book to be prepared for that
According to the 2d section of the act of 29th July, 1813, the bounty, or allowance on pickled fish exported, is in no case to be paid before the expiration of six months from the date of the exportation bond, and not then unless the requisite proofs of the landing abroad shall be produced.
It is the opinion of the Treasury that if the proofs of landing abroad be not presented to the Collector within the time prescribed by law, the exporter forfeits his right to the bounty, unless further time to produce those proofs shall have been previously applied for to, and allowed by, the Comptroller of the Treasury. No. 9. Being the form of the abstracts to be rendered of allowances paid to the owners or agents of vessels employed in the Bank and other Cod fisheries; together with the forms of the certificates, oaths, and receipts which are to accompany the abstracts.
To authorize the payment of any allowance to the owner or agent of a boat or vessel of more than five, and less than twenty tons burthen, the act of 29th July, 1813, requires that the following documents shall be produced,
a. An account from the owner of the vessel, or his agent, shewing that there have been landed therefrom, during the preceding fishing season, (which is accounted to be from the last day of February to the last day of November in each year,) at least twelve quintals of fish, when dried and cured, fit for exportation, and according to the weight thereof at the time of delivery, when actually sold, for each ton of the admeasurement of such boat or vessel.
b. The original adjustment and settlement of the fare or fares among the owners and fishermen.
c. A written account of the length, breadth, and depth of each boat or vessel, and the time she was actually employed in the fishery in the preceding fishing season.
d. An affidavit or affirmation of the owner or his agent, to the truth of the several documents before mentioned, which must be made before the Collector of the district.
And in the case of vessels of twenty tons and upwards, the following documents are indispensable, viz:
e. Original agreements, made previous to the fishing voyage or voyages of the ship or vessel, between the master or skipper thereof, and every fisherman employed therein, not an apprentice or servant of the master, skipper, or owner; which agreements must be endorsed or countersigned by the owner of the vessel, or his agent, and must express whether the same is to continue for one voyage, or for the season; and also stipulate that the fish, or the proceeds of such fishing voyage or voyages, which may appertain to the fishermen, shall be divided among them in proportion to the quantities or number of said fish which each fisherman shall have respectively caught.
f. A certificate, subscribed by the owner or agent of such ship or vessel, therein mentioning the particular days on which such vessel sailed and returned on the several voyages or fares made in the preceding fishing season. g. An affidavit or affirmation of the owner, agent, or his legal representative, to the truth of the original agreements
with the fishermen, and to the certificate before mentioned, which shall be produced.
It is not considered necessary that the original adjustment or settlement of the fare or fares among the owners and fishermen, in the case of boats or vessels of five and less than 20 tons burthen; or that the original agreements, in the case of vessels of 20 tons and upwards, should be forwarded to the Treasury.
The Collectors, however, should make a critical examination of these documents, and if found not to be strictly conformable to law, payment of the bounty or allowance should be withheld.
The act of 3d March, 1819, fixes the different rates of allowances to be made, and the times the vessels shall be actually employed in the Cod fisheries, to be entitled to the allowance; and directs that in no case is the allowance on any one vessel, for one season, to exceed three hundred and sixty dollars.
According the 3d section of the Navigation act of 1st March, 1817, the bounties and allowances are to be paid only on boats or vessels, the officers and at least three-fourths of the crew of which shall be proved, to the satisfaction of the Collector of the district where such boat or vessel shall belong, to be citizens of the United States, or persons not the subjects of any foreign prince or State.
Fishing vessels, to be entitled to the bounty on their tonnage, must cure their fish in such manner as will exclude them from any allowance or bounty on exportation.
A fishing vessel having permission, under the 21st section of the act for enrolling and licensing vessels, passed the 18th February, 1793, to touch and trade at a foreign port, if she avail herself of that privilege, is not considered to be entitled to the bounty.
No. 10. Being the form of an abstract and receipt for duties on merchandise refunded.
No. 11. Being the form of an abstract and receipt for tonnage duties and light money refunded.
This completes the whole of the forms on the subject of imposts and tonnage.
It is now proper to draw the attention of the Collectors to the duties enjoined on the by the act for registering and recording vessels, passed the 31st December, 1792, and the act for enrolling and licensing vessels, passed the 18th February, 1793, general instructions and explanations in relation to which, having been communicated in a circular from this Department, under date of the 28th December, 1793, together with the requisite forms, a copy of the circular is forwarded herewith, for the information and government of the Collectors, as also copies of the circular instructions from this Department on revenue subjects, commencing with the 22d March, 1817. Of the circulars anterior to that time, with the exception of the one under date of the 28th December, 1793, before referred to, no copies now remain on hand, other than one copy of each for the use of the Department— otherwise they would also be forwarded.
Additional regulations on the subject of registering and enrolling and licensing vessels, having been made by several acts passed subsequently to those heretofore alluded to, it may be advisable to refer to such acts particularly. They are the acts of 2d March and 27th June, 1797, 2d March, 1803, 25th February and 27th March, 1804, 12th March, 1812, (which relates, exclusively, to enrolling and licensing steamboats,) and 3d March, 1813.
On the subject of the terms of credit to be allowed, according to the existing laws, on goods, wares, and merchandise imported, the Collectors are referred to the accompanying circular from this Department, dated the 14th April, pages 97 and 98.
I also transmit herewith a copy of the tariff, as established by the act of 27th April, 1816.
The alterations made in that tariff, by acts subsequently passed, are noticed in the accompanying circulars. The Register of the Treasury will furnish the Collectors with the forms of the returns to be made to his office, in conformity with the provisions of the act of 10th February, 1820, for obtaining accurate statements of the foreign commerce of the United States; as also with the blank registers which may be required for vessels.
Anxious to afford the Collectors every facility in the performance of their official duties, I have endeavored to explain those duties, and the nature of the accompanying forms, as satisfactorily as possible.
Should the Collectors, nevertheless, experience difficulties on any particular subject, it is requested that they will freely state the same to this Department, and thereupon further instructions shall be given.
JOS. ANDERSON, Comptroller.
[The forms of books, &c., from A to U inclusive, which next come in order in the original, being here omitted for reasons stated in the paragraph at the head of No. II, the form of account current V comes immediately on the next page, followed by the vouchers of its items, as indicated in said paragraph. One particular modification of the abstracts A, B, and C, stated in the original to have been given in a form, lettered W, to express the items of specific rates of duty, was not given in the original, as alleged, perhaps because it could easily be supplied from the description.]
The United States, their general account of the Customs, in account current with A. B., Collector for the dis- Cr trict of in the State of
commencing on the
and ending the day · of
"amount of debentures paid on the
"am't of debentures paid on the ex-
(6 amount of allowances paid to fishing
66 amount of duties on merchandise re-
66 amount of tonnage duties and light
per account adjusted at the Treasury
"amount of commission at two per
"balance carried to new account, con-
23,832 63 $33,772 89
COLLECTOR'S OFFICE, District of · ——, July 1, 1821. A. B., Collector. *These charges are not to be made in the accounts of the customs until the accounts of the disbursements, which are to be separately and distinctly stated, shall have been settled at the Treasury, and the Collector advised thereof.
(a) [This refers to the authorized mood of ascertaining this sum, and the principles by which it is to be governed.]
Reasons for excluding the above mentioned sums in ascertaining the amount on which commission is to be calculated.
G. Because the Collector does not credit the whole amount of hospital money collected, but an amount short by his commission. Consequently, as the hospital money collected is included in the amount of moneys paid into the Treasury and accounted for, if commission were allowed on the whole amount of moneys paid in and accounted for, the Collector would be twice allowed commission on hospital money collected.
H. Because the law directs that the duties and all charges shall be retained out of the proceeds of sales. Consequently, if the Collector's commission be a proper charge, it must be against the owner of the goods for whose benefit the proceedings are had, and not against the United States. The commission, therefore, is to be deducted, with the other charges, from the gross amount of sales.
10 and 11. Because, if they were not excluded, the Collector would be allowed commission on a sum greater than the amount of duties actually collected.
NOTE. When the disbursements exceed the receipts, in which case there will be a balance due to the Collector, he is not to charge commission, according to the above rule, on the whole amount of disbursements, but is to charge simple commission only on the amount of moneys collected by him, and for which he is accountable to the United States.