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expenses of their offices, according to estimates and requisitions transmitted by them to the Comptroller for necessary advances.

(On Receipts and Expenditures on Land account.)

4. REGISTER OF SETTLEMENTS OF RECEIVERS' ACCOUNTS. In this book are registered the results of the revision and settlement of the quarterly accounts of receivers of public money, audited and reported by the Commissioner of the General Land Office, showing the dates of settlement at the Land Office, and when passed by the Comptroller.

5. LEDGER OF RECEIVERS' ACCOUNTS. In this ledger are posted, under their proper heads, to the debit and credit of receivers, the amounts received by them on account of the sales of public lands, and the amounts expended, deposited, or paid to the draft of the Treasurer, showing the exact state of their respective quarterly balances.

6. REGISTER OF ACCOUNTS OF SURVEYS. In this book are registered the results of the revision and settlement of the quarterly accounts of surveyors general, and deputy surveyors, for surveys of public lands, as audited and reported by the Commissioner of the General Land Office, showing the dates of settlement, when reported, and when passed by the Comptroller.

[7. REGISTER OF SALARY ACCOUNTS OF SURVEYORS GENERAL. (38) In this book are registered the results of the revision and settlement of the quarterly accounts of surveyors general, for the salaries of themselves and their clerks, as audited and reported by the First Auditor on being transmitted to him by the Commissioner of the General Land Office.]

8. LEDGER OF SURVEYORS' ACCOUNTS. In this ledger are posted, to the debit and credit of surveyors general and deputy surveyors, the amounts advanced to them, and disbursed by them, or on their

account.

9. REGISTER OF THE TWO, THREE, AND FIVE PER CENT. ACCOUNTS. In this book are registered, under their proper heads, the revision and settlement of the semi-annual accounts or statements reported by the Commissioner of the General Land Office, of the two per cent., three per cent., and five per cent. of the nett proceeds of the sales of the public lands, to be distributed among the States respectively in which the lands lie, according to legal provisions, for internal improvement and school purposes, in those States. 10. RECORD OF LETTERS ON LAND ACCOUNTS. In this book are recorded all letters written by the Comptroller to receivers, in relation to the settlement of their quarterly accounts, and transmitting to them "statements of differences" when they occur in their accounts. Also, in this book are recorded all letters addressed to the governors of the states relative to the distributive proportions accruing to such states, of the respective two, three, or five per cents. of the proceeds of public lands in said states, for internal improvement and school purposes; also, all letters addressed to the Commissioner of the General Land Office, to registers and receivers, to surveyors general, and to the Solicitor of the Treasury.

(OR Expenditures-Civil, Diplomatic, and Miscellaneous-except Light-houses and Marine Hospitals.) VII. Books of Record in relation to the Settlement of the Accounts of Expenditures, for the Civil List proper, the Diplomatic Corps, and what is technically termed "Miscellaneous," viz:

1. (General) RegiSTER OF MISCELLANEOUS ACCOUNTS. In this book are registered, in a chronological series, as they are passed upon, the results of the revision and settlement of all quarterly and occasional accounts and claims, audited and reported by the First and Fifth Auditors-showing the dates of the reports, when passed, and their amount-but without alphabetical index.

2. (1st. Special) REGISTER OF MISCELLANEOUS ACCOUNTS. In this book are registered the results of the revision and settlement of all quarterly accounts and claims, audited and reported by the First Auditor (being, so far, a repetition of that part of the above general register)-showing the dates of the reports, when passed, and their amount-with an alphabetical index to the same.

3. (2d. Special) REGISTER OF MISCELLANEOUS ACCOUNTS. In this book are registered the results of the revision and settlement of all quarterly accounts and claims, audited and reported by the Fifth Auditor

(38) This item, though in its proper place-if these accounts were audited by the Commissioner, as authorized by the 9th section of the act of 25th April, 1812-is put in brackets, to denote this exception to its location. That act says the Commissioner shall audit all accounts relating to public lands; which, liberally construed, would not only include the salary accounts of Surveyors General, but the salaries and contingent accounts of the General Land Office, all of which are on account of public land business. And as to any objection that might be alleged against an officer auditing his own accounts, that is set aside by the authority and practice of the First Auditor auditing the salary and contingent accounts of his own office.

(being, so far, a repetition of that part of the above general register)—showing the dates of the reports, when passed, and their amount-with an alphabetical index to the same.

4. MISCELLANEOUS LETTER BOOK. In this book are recorded not only all letters addressed to disbursing officers, and others, whose accounts and claims have been reported by the First and Fifth Auditors, as described above, but letters on all (so alleged) miscellaneous subjects, whether to the Secretary of the Treasury, and other heads of Departments, heads of Bureaus, members of Congress, &c., &c.

(On Expenditures-for Light-houses and Marine Hospitals.)

VIII. Books of Record (39) relating to the Settlement of the Accounts of Expenditures for Light-houses and Marine Hospitals, viz:

1. REGISTER OF LIGHT-HOUSE ACCOUNTS. In this book are registered the results of the revision and settlement of all quarterly accounts of superintendents of light-houses, audited and reported by the First Auditor-showing the dates of the reports, when passed, and their amount: also, at the end of this book (serving the double capacity of register and ledger) are posted under proper heads, the said accounts in relation to light-houses.

2. REGISTER OF MARINE HOSPITAL ACCOUNTS. In this book (being at present the same volume used for the registry of light-house accounts above described) are registered the results of the revision and settlement of all quarterly accounts of the agents of marine hospitals, audited and reported by the First Auditorshowing the dates of the reports, when passed, and their amount: also, at the end of this book, are posted, under proper heads, the said accounts in relation to marine hospitals.

3. LIGHT-HOUSE LETTER BOOK. In this book are recorded all letters addressed by the Comptroller to collectors, as superintendents of light-houses, in relation to the settlement of their quarterly accounts, and transmitting "statements of differences" or "reconciling statements," when the circumstances of the case require it.

4. MARINE HOSPITAL LETTER Book. In this book (being at present the same volume used for the record of letters on light-house accounts above described) are recorded all letters addressed to collectors as agents of marine hospitals, in relation to the settlement of their quarterly accounts, and transmitting "statements of differences," &c., when necessary.

(G)-Relating to Reports.

IX. Books of Record for Reports made by the Comptroller of the Treasury, viz: 1. RECORD OF REPORTS OF EMOLUMENTS OF OFFICERS OF THE CUSTOMS. In this book are recorded the annual reports made by the Comptroller to the Secretary of the Treasury for the information of both houses of Congress, from sworn returns, furnished by collectors, naval officers, and surveyors of the in conformity to the act of the 2d March, 1799, of their official emoluments and expenditures. 2. RECORD OF REPORTS OF FEES FOR CERTIFICATES OF WINES, &c. In this book are recorded the annual reports made by the Comptroller to the Secretary of the Treasury for the information of both houses of Congress, of the fees received by officers of the customs, for certificates to accompany distilled spirits, wines, and teas; also, of commissions received on disbursements by superintendents of light-houses, and agents of marine hospitals-as required by the act of the 7th May, 1822.

(H)-Relating to Letters-Received and Emitted.

X. Books for the Registry and Record of Letters received and sent from the Comptroller's Office, viz:

1. REGISTER OF LETTERS RECEIVED. In this book are registered all letters received by the Comptroller on official business, stating the date of reception, and when written, by whom, the subject, when answered and filed.

2. RECORDS OF LETTERS SENT FROM THE OFFICE. These have been described already, in connection with the books kept on the particular subjects and accounts to which they relate, and need only to be enumerated here by their titles, viz: 1. Record of Revenue Letters. 2. Record of Letters on Revenue Accounts. 3. Record of Letters on Land Accounts. 4. Miscellaneous Letter Book. 5. Light-house and Marine Hospital Letter Book.

(39) At pages 62, 63, 64, Bureaus 6, 10, 20, references have been made, in many copies, to (F) Books kept, VIII-which numeral should, in each instance, be VII; and at Bureau 23, in the reference to (F) Books kept, the numeral VII was inadvertently omitted before 1, 2, 4; and at Bureau 25, last line, IX should be XI.

(1)-Relating to balances for suit.

XI. Books for registering or docketing the Accounts of Balances (in the Civil Departments) reported by the Comptroller to the Solicitor for Suit; and the record of letters connected therewith, viz:

46

(On land accounts.)

1. DOCKET OF BALANCES ON LAND ACCOUNTS. In this book are registered the "transcripts" of balances on land office accounts, certified to the Comptroller by the Register of the Treasury, with the vouchers. thereof, pursuant to the Comptroller's request, and transmitted by him to the Solicitor for suit, accompanied with copies of the bonds, of the parties delinquent, on file in his office.

2. LETTER BOOK. (40) In this book are (supposed to be) recorded the letters making the request of the Register for such certified "transcripts," and the letters to the Solicitor transmitting the documents for suit; together with all subsequent correspondence connected therewith.

(On balances of customs, &c.)

3. DOCKET OF BALANCES ON CUSTOMS AND OTHER ACCOUNTS. In this book are registered the "transcripts" of balances on custom-house accounts, and all other balances connected with the civil departments (including, till recently, those of the land offices) certified to the Comptroller by the Register of the Treasury, with the vouchers thereof, pursuant to the Comptroller's request, and transmitted by him to the Solicitor for suit, accompanied with copies of the bonds of the parties delinquent, on file in his

office.

4. LETTER BOOK. (40) In this book are (supposed to be) recorded the letters making the request of the Register for such transcripts; and the letters to the Solicitor transmitting the documents for suit; and all subsequent correspondence connected therewith.

(40) These letter books are not separately kept, as here described-the correspondence on these subjects being recorded in the 'miscellaneous letter book,” chiefly; but the requests made to the Register for "transcripts of balances" are generally verbal,

ADDENDA

ON THE

COLLECTION OF DUTIES, AND RENDERING ACCOUNTS THEREOF; AND ON THE ISSUING OF MARINE PAPERS TO MERCHANT VESSELS.

[In order to afford a more definite conception of the immense labor and responsibility that necessarily devolve on the Comptroller of the Treasury in superintending the administration of the revenue laws in all their diversified complexity, and particularly to give the two prominent branches thereof (relating to the regulation of trade and the collection of duties) more concentration and consistency in their reciprocal bearings, than may otherwise result from a cursory survey of those subjects in the ordinary detached and desultory treatment of them, it is deemed proper here to subjoin, as ADDENDA to this chapter, an analytical abstract of the act of the 2d March, 1799, "regulating the collection of duties on imports and tonnage," with a methodical description of the books and other forms required to be observed in keeping and rendering the accounts thereof; and also a classified abstract of the Comptroller's "regulations" for administering the acts of 1792 and 1793, "concerning the registry and record of vessels" engaged in the foreign trade, and "concerning the enrolling and licensing of vessels" engaged in the coasting trade and the fisheries.

The first act above mentioned may be regarded as the parent act in regulating the collection of the customs and the paying of drawbacks, fishing bounties, &c. And the two latter (though of anterior date) may be regarded as the only acts which regulate the issuing, cancelling, and re-issuing of marine papers, under which our commercial and fishing "ENTERPRIZES" are conducted. These several acts and regulations, of early date, being well understood, tend to assure every facility to the correct administration of those innumerable supplementary and amendatory acts and official regulations prescribed from time to time, in relation thereto, as well as to correct and restrain irregularities of practice in executing them.

In regard to the regulations for the collection of duties, I have relied on the analysis and abstract of the act of 1799. more than the official instructions; because that act embraces almost every topic in that connection, whilst the instructions on that subject are rather desultory and immethodical, except the circular instructions of the 31st July, 1821, substituting that of the 1st December, 1789, prescribing the forms to be observed-for a list of which, methodically arranged, see the subjoined table II. In regard to the regulations for issuing marine papers, and making returns of commerce and navigation, I have relied on the official instructions of the 28th December, 1793, rather than the acts themselves; because the details of the respective subjects thereof are more concentrated in that circular, than they are in those several acts for a classified abstract of which, see the subjoined table I.

The act of the 2d March, 1799, "regulating the collection of duties," was substituted for the original or primary act of the 31st July, 1789, on the same subject, by repealing that act, together with the host of supplementary acts engrafted on it and modifying it in various ways-involving a confusion that called for their repeal by the act of '99-which, by the like process of amendatory and supplementary acts, through a period of nearly six times that duration, has fallen into a proportionably worse condition, calling for the like regeneration-done in the former case, by a resolution of Congress, requiring the Secretary of the Treasury to prepare and report the bill; the like of which might be done to great advantage in regard to the act of '99 and its numerous supplementary laws.

The said act of 1799 (so reported and enacted) embraces FOURTEEN PRINCIPAL SUBJECTS, with such details and regulations as are appropriato to each, through a series of 112 sections, in nearly 100 pages large octavo. Under each of these principal subjects-numer

ically arranged at the beginning of each section or paragraph of the following abstract—a general outline is given, of the specific enactments and provisions of the law relating to those subjects, including references to the particular sections of the act in which they occur; thus bringing together, and concentrating, under each head, all the matters relating thereto, as found dispersed throughout the pages of this mammoth act. It was further contemplated, in preparing this orderly abstract of the distinct subjects and provisions of this act, to have placed in a marginal column, a general reference to the several corresponding sections of subsequent acts which have been engrafted upon it; thereby to exhibit whatever changes or modifications it has undergone through the long period of nearly fifty years of supplementary legislation upon it. But this task, however desirable to complete the general survey of the involved and complicated intricacies of the laws for regulating the collection of duties, must be deferred for the present, with the hope that it may be speedily turned over to abler hands, having the ultimate view to preparing a substitute bill.]

ANALYTICAL ABSTRACT OF THE COLLECTION LAW OF MARCH 2, 1799.

1. Of Collection Districts:-with Ports of Entry, and Ports of Delivery-appointment of Collectors, Naval Officers, and Surveyors: See the act, sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17.

The first seventeen sections of this act are taken up in establishing one or more Collection Districts for each State and Territory, and one port of entry with one or more ports of delivery for each district (a port of entry being necessarily a port of delivery-sec. 18.) They also, at the same time, provide generally for the appointment of a Collector, a Naval Officer, and a Surveyor for each principal port of entry, and a Surveyor for each port of delivery.

2. Of Collectors, Naval Officers, Surveyors, and Deputies:-1. Their oath of office, and their several duties, or functions, be:-Their concurrent duties :-3. Their permutable duties-Collector in lieu of Naval Officer :-4. Collector in lieu of Surveyor :-5. Surveyor in lieu of Naval Officer :-6. Deputy in lieu of either, or, in defect thereof, the Naval Officer or Surveyor in lieu of Collector:-7. List of fees and duties demandable, to be posted by each officer :-8. Penalties for defaults, malfeasances, &c.-See the act, sections 20, 21, 22, 49, 72, 86, 87, 88, 89, 95, 96.

The sections 20, 21, 22, 49, 72, &c., &c., as above enumerated, prescribe the functions, &c., of officers of the customs, to the follow. ing effect-1. Section 20 prescribes the form of official oath of collectors, naval officers, surveyors, and other officers of the customs-to be certified and transmitted to the Comptroller of the Treasury, or forfeit $200-sec. 20. (oath is substituted by affirmation in certain cases of conscientious objection—sec. 96.) Section 21 prescribes the duties or functions, powers, and restrictions, imposed on collectors, naval officers, surveyors, and their deputies. Where there is a collector, a naval officer, and a surveyor, the COLLECTOR shall receive reports, manifests, and other documents required to be exhibited on the entry of a ship or vessel-record all manifests-receive entries of all ships or vessels, and of goods imported in them-shall, with the naval officer, (or alone where there is none,) estimate the duties payable on the goods, (without which estimate no duties shall be received,) and endorse the amount of the entries-he shall receive all moneys paid for duties, and take bonds for the payment of duties—he shall grant all permits for the unlading or delivery of goods (after the duties are paid or secured, sec. 49)—he shall, with the approbation of the head of the Treasury Department, employ proper persons as weighers, gaugers, measurers, and inspectors, at the several ports of delivery in his district; and provide store houses at public expense, for the safe keeping of goods, and such scales, weights, and measures as he is required to provide at public expense, according to standards of the same:-and said collectors shall, at all times, pay to the order of the officer who shall be authorized to direct the payment thereof, the whole of the moneys which they may, respectively, receive by virtue of this act (such moneys as they are otherwise by this act directed to pay, only excepted,) and shall, once in every three months, or oftener if required, transmit their accounts for settlement, to the officer or officers whose duty it shall be to make such settlement. The NAVAL OFFICER shall receive copies of all manifests and entries-he shall, with the collector, (as above stated,) estimate the duties of all goods subject to duty (without which estimate no duty shall be received,) and shall keep a separate record thereof he shall countersign all permits, clearances, certificates, debentures, and other documents granted by the collector; he shall also examine the collectors' abstracts of duties, and other accounts of receipts, bonds, and expenditures, and if found right, certify the same. The SURVEYOR shall superintend and direct all inspectors, weighers, gaugers, and measurers, within his port-and he shall, once every week, report to the collector the name of any such officer who may be absent from duty, or neglect duty-he shall visit and inspect the ships or vessels which arrive, and make written and circumstantial return to the collector every morning, of all vessels that may have arrived from foreign ports or places the day before, with a description of vessel, cargo, and other matters-he shall immediately put on board each vessel one or more inspectors he shall ascertain the proof, quantity, quality, and kind, of distilled spirits imported-also the quality, kind, and quantity of wines imported-also the kinds of teas and sugars imported-and he shall grant certificates for the said spirits, wines, and teas, and inake returns thereof, in manner as hereafter provided; he shall also examine whether the goods imported in any vessel, and the delivery agreeably to the inspectors' returns, correspond with the permit for landing the same, and shall report any error or disagreement to the collector and the naval officer; he shall also superintend the lading, for exportation, of all goods entered for the benefit of drawback, of bounty or allowance, and shall examine and report whether the kind, quantity, and quality correspond with the entries, and permits granted therefor; he shall also, on the first monday in January and July in each year, or oftener, examine and try the weights, measures, and other instruments used in ascertaining the duties on goods, with the standards to be provided by each collector at public expense for that purpose, and report to the collector any error or variation, for correction-and the said surveyor shall, in all cases, be subject to the direction of the collector: (sec. 21.) 2. The said collectors, naval officers, and surveyors, shall, respectively, attend in person, at the ports to which they are respectively assigned, and shall keep fair and true accounts of all their transactions as officers of the customs, in such manner and form as may, from time to time, be directed by the officer having the superintendence of the collection of the revenue (from customs); and they shall at all times submit their books, papers, and accounts, to the inspection of such persons as may be appointed for that purpose; and if any collector, naval officer, or surveyor, shall omit to keep fair and true accounts, as aforesaid, or shall refuse to submit forthwith, their accounts for inspection as aforesaid-or if any collector shall omit to render his accounts for settlement, for a term exceeding three months after the same shall have been required by the proper officer, in each and every such case the delinquent officer shall forfeit and pay to the use of the United States $1,000, to be recovered with costs of suit: (sec. 21.) 3. And at ports where there is a collector and surveyor, and no naval officer, assigned, the said collector shall, solely, execute all the duties in which the naval officer is required to co-operate at the ports where a naval officer is appointed; which he (the collector of the proper port) shall also do in the case of the disability or death of the naval officer (of such port) until a successor be appointed, unless there is a deputy authorized under the band and seal of the naval officer, who, in that case, shall continue to act until an appointment is made: (sec. 21.) 4. And at ports to which there is a collector, and no surveyor, assigned, such collector shall, as far as may be, perform all the duties prescribed to the surveyors at the ports where such officers are established; but it shall be lawful for the collector of the district, occasionally, and from time to time, to employ a proper person or persons, to do the duties of a surveyor at such ports of delivery to which no surveyor is assigned: (sec. 21)-(and in every case of disability or death of a surveyor, it shall be lawful for the collector of the district to nominate some fit person to perform his duties-sec. 22.) 5. And in the ports (of delivery) to which surveyors only are assigned, every such surveyor shall perform all the duties herein before enjoined upon surveyors, and shall also receive and record the copies of all manifests which shall be transmitted to him by the collector of the district-he shall record all permits granted by the collector, distinguishing the gauge, weight, measure, and quality, of the goods specified therein—and he shall take care that

no goods be unladen or delivered from a vessel without a permit for that purpose, (sec. 21.) 6. And every collector, naval officer, and surveyor, in case of necessary absence, or sickness, and not otherwise, may exercise their functions by DEPUTY duly constituted under their hands and seals; and in the disability or death of a collector, the duties and authorities vested in him shall devolve on his deputy, or, in defect of a deputy, the same shall devolve on the naval officer of the district-or, if no naval officer, upon the surveyor of the district designated as the residence of such collector-or, if no such surveyor, then upon the surveyor of the port of delivery nearest there. to and within the said district; and, in every case of disability or death of a surveyor, it shall be lawful for the collector of the district to nominate some fit person to perform his duties; and the authorities of the persons who may be empowered to act in the stead of those who may be disabled or dead, shall continue until successors shall be duly appointed and ready to enter on their respective duties (sec. 22.) (And all matters directed by this act to be done to, or by the COLLECTOR of a district, or to, or by the NAVAL OFFICER thereof, shall and may be done to, or by the PERSON WHO, in the cases specified, is, or may be, authorized to act in the stead of said collector or naval officer, sec. 95.) 7. And every collector, naval officer, and surveyor, shall cause to be affixed, and constantly kept, in some public and conspicuous place in his office, a fair table of the rates of FEES and DUTIES, demandable by law; and various illegal exactions and peculations, by any officers of the customs, are interdicted, under certain pains and penalties, stated-(sec. 72.) 8. Sections 86, 87, 88, prescribe the forfeits incurred for various other official delinquencies and malversations of collectors, naval officers, surveyors, and others: and section 89 prescribes the mode of recovery of the same, by suit, in the name of the United States, in any competent court, as in all other cases of fines, penalties, and forfeitures.

3. Revenue Cutter System-Sail boats, Row boats, &c. : their equipment, management, scope of action, and duty, &c.: See the act, sections 97, 98, 99, 100, 101, 103. Sections 97, 98, 99, 100, 101, 102, establish the Revenue Cutter System: cutters, row and sail boats, are authorized to be provided by the President and Secretary of the Treasury, for the better securing the collection of duties, and the detection of frauds on the revenue, in the approach of vessels to the coasts and while in ports: also, regulations are prescribed in detail concerning the equipment, officering and manning, governing and superintending revenue boats, besides laying down their scope of action and duty, the expenses of which to be defrayed out of the duties on imports, &c :-officers of revenue cutters, &c., are deemed officers of the customs, under the direction of the collectors of certain districts, or others specially designated-but they shall, at the call of the President, cooperate with the Navy, under the direction of the Secretary of the Navy; they shall have power and authority to board all vessels arriving in the United States or within four leagues of the coast, and fire into them in case of resistance-to search and examine every part of such vessels to demand, receive, and certify the manifests, and to put proper fastenings on the hatches, and remain on board such vessels until they arrive at their port of destination: and they shall make a weekly return to the collector or officer whose direction they are under, recounting the transactions of their respective cutters, with all other matters necessary to be known, as shall be enjoined and directed by the Secretary of the Treasury, for the security of the Revenue.

4. Report and entry of vessels, merchandise, passengers, &c. 1. General regulations observed on, and previous to entry. 2. Report of vessels and manifests of cargoes. 3. Entry of merchandise, also, of spirits, wines, and teas, separate. 4. Entry of useful beasts, as of goods-but beer, ale, porter, 'c, restricted in size of casks, packages, c. 5. Entry of vessels, boats, rafts, carriages, on the northern frontier, to report, as in other cases-except personal privileges on the line. 6. Vessels in distress, their privilege. 7. Importations to be by sea, except, c.: See the act, sections 18, 19, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 60, 63, 66, 85, 92, 94, 103, 104, 106, 107, 108, 109.

The sections 18, 19, &c., as above enumerated, prescribe regulations of " Entries," &c., to the following effect:-1. Entries of vessels and merchandise are declared not lawful, except made at ports of entry; which must be done before proceeding to any other port of delivery-with exceptions as to vessels arriving in Ocracoke Inlet, and additional restrictions as to vessels arriving (at any ports) from or beyond the cape of Good Hope-(sec. 18.) Other restrictions are prescribed as to the entry of foreign vessels-and a privilege is stated as to the entry of American vessels at the respective ports to which they belong-with further restrictions and regulations respecting the delivery of manifests, and the registry thereof by the collector, and forfeits for delinquency therein, (sec. 19): also, registers, clearances, and other marine papers granted at ports whence such vessels sail, shall, previous to entry, be delivered to the collector, who shall return them on their clearance from port-and tonnage duties shall be paid on making entry of vessels, (sec. 63.) 2. The regu. lations of entry are continued with great minuteness, though in rather a desultory manner, in sundry sections from 23 to 44, inclusive, viz: A REPORT is required of the arrival of a vessel, within twenty four hours, and report of MANIFEST of cargo within forty-eight hours, (sec. 30.) The forms of these documents, the report and manifest of cargo for American and foreign vessels are somewhat variant— they describe the vessel, her burden, owner, master, where belonging, destination, &c.; her cargo, as to marks, numbers, packages, contents, by whom shipped, passengers and their baggage, the sea stores of the vessel, &c., (sec. 23.) And an additional report of distilled spirits, wines, and teas imported, is required to be made, according to form, within forty-eight hours, to the supervisor, or incur a forfeit of $1,000, for not complying with this and other provisions of this section (sec. 30)—also the form of oath to the truth of the manifests, is prescribed, (sec. 30); and many other guards and checks against evasions or irregularities in executing these regulations are provided, specifying the fines and forfeitures for non-compliance, and for unlading vessels contrary to entry regulations; or for departing, after arrival, without making entry, or conforming to particular rules and requirements of law; and for not giving bond and taking certificate in going from district to district with portions of cargo, &c., (sec. 32)-ships of war, and other public packets are not required to make report or entry, (sec. 31.) 3. ENTRY of MERCHANDISE is to be made by importers, or consignees, or agents, within fifteen days after the master's report or entry, according to sundry injunctions, and the form of entry is to be adapted to the rates of duty, accompanied with verification oath, &c., (sec. 36)--also, additional entry is to be made of distilled spirits, wines, and teas, by the importers-calling for permit to land, certificate of entry, with regulations for their inspection, marking, branding, and accompanying certificates, &c., and special forfeitures for violations and delinquencies therein, (sections 37 to 44.) 4. ENTRY of useful BEASTS for breed, is required to be made in like manner as in cases of merchandise, (sec. 94:) but restrictions are prescribed on entries or importations of beer, ale, porter, loaf sugar, and distilled spirits, as to capacity of casks, bottles, packages, and other measures, (sec. 103.) (In cases of obstruction by ice, the collector may grant permit for unlading goods at convenient places, (sec. 85.) 5. Vessels, boats, rafts, carriages, trading from British provinces, on arrival at frontier ports on the north eastern boundary, must report to the collector, and deliver manifest, as in other cases, (sec. 106:) and goods reported as being intended to be carried over portages, are to be entered, and perform other preliminaries, make oath, take certificates, &c., (sections 107, 108, 109:) also, British subjects and Indians, dwelling on either side of the boundary line, are to enjoy privileges, to pass and repass, as secured by treaty of peace, (sec. 104.) 6. Vessels arriving in distress at ports to which they are not bound, may be unloaded free of duty, &c., upon making protest within twenty-four hours, &c., (sec. 60.) 7. Except in certain districts, no goods, &c., shall be imported, or landed in the United States, but by sea, and in vessels of thirty tons burden or over, (sec. 92.)

5. Invoices to show the actual cost of goods-evasions of, punished: See the act, sections 66, 67, 68, 69, 70, 71.

GOODS not INVOICED according to actual cost or value, at the place of exportation, and so entered, with design to evade the duties thereon, are forfeited; and, under various suspicions of fraud on the revenue by illicit importations, collectors may take possession of the goods and to that end may search ships, houses, &c., make seizures, and enforce the forfeitures incurred, (sections 66 to 71.)

6. Duties on tonnage of vessels—admeasurement of, &c.: See the act, sections 63, 64.

TONNAGE DUTIES are to be paid, upon making entry of any ship or vessel, (sec. 63.) To ascertain the amount of tonnage of such vessel, the surveyor or other proper person is required to make admeasurement of said vessel according to the mode here prescribed, (sec. 64.) 7. Duties on Imports: 1. Free goods. 2. Duties-how estimated and secured--with preliminaries thereto-secured by cash, deposite of goods, or bonds-bonds sued if not paid at maturity: See the act, sections 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 65, 72, 74.

Under the head of IMPORT DUTIES, the class of provisions or regulations which it appears proper to be first noticed, is, that which

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