the existing tariff of duties. So that, for the want of a full development of the official details, with every distinctness requisite to execute those laws, a considerable degree of embarrassment to officers of the customs, must have attached to the former set of forms, as in all probability still attaches in a greater or less degree to the latter, both in keeping their accounts, and in rendering their returns for settlement at the Treasury. To suggest a relief of such embarrassment in some degree, if it exists, is one of the objects of this table, and more particularly of section 3, in which are added such books of accounts as are obviously called for, but are omitted in the circular of 1821; and in which all these forms are thrown into such an arrangement as will, at a glance, elucidate their relative features and distinctive character. It is highly probable, however, that the omissions alluded to, (which are in brackets and marked with roman numerals in sec. 3,) are in practical use in the principal districts; and perhaps it has been found even necessary to extend those details for official convenience in some of them : but, whatever be the practice, uniformity must be desirable in all the districts, and a list of the books and forms used by them, equally desirable in the department. To this point it is pertinent to remark, that it has been a subject of complaint, in circulars of the Department, that the proper books of accounts were not kept by certain officers of the customs, even as late as a few years back, and it is more than probable that the like omissions have existed from the beginning.]

SECTION 1.

List of Forms transmitted to Officers of the Customs by the Comptroller's circular of the 1st December, 1789, for keeping and rendering their accounts, in execution of the collection law of the 31st July, 1789, and the acts prescribing rates of duty, &c., &c., with the official (alphabetical) marks distinguishing each book and other forms, viz:

A. Import Book-showing No. of manifest, date of entry, consignees, marks, packages and contents, rates of duty, amounts, &c., page 1.

SECTION 2.

List of Forms transmitted to Officers of the Customs by the Comp-
troller's circular of the 31st July, 1821, for keeping and render.
ing their accounts in execution of the collection law of the 2d of
March, 1799, and supplementary acts, and of acts prescribing
rates of duty, &c., &c., &c., with the official (alphabetical and
numerical) marks designating each book and other forms, viz:
(Books for keeping Collectors' Accounts, &c.)
Impost Book-showing number of manifest, date of entry, con-
signees, marks, packages and contents, rates of duty,
amounts, &c., page 1.

A.

B. Tonnage Book-showing date of entry, vessel, master, whence, B.
to what nation belonging, burden, rate of tonnage, amount,
page 2.

C. Drawback Book-showing date of importation, vessel and C.
master, packages of goods, when exported, by whom, where
to, quantity and value of, &c., &c., page 2.

D. Journal-These books are thus mentioned in the circular, D.
but without description, leaving their title to indi-
E. Ledger-cate their use, page 3.)
F. Quarterly accounts current-showing the items, and their ag- E.
gregate amounts, of credits and debits to the United States
for receipts and disbursements by collectors, (and vouchers,
viz :) page 3.

F.

G. Abstract of duties on merchandise imported-showing (in divers
columns) the various rates of duty on goods, in what vessels G.
imported, &c., page 4.

H. Abstract of duties on tonnage-showing (in divers columns) on
the plan of the tonnage book, the details, and amount of H.
duties, page 5.

I. Abstract of drawback of dutics-showing the amount of draw-
back of duties arising on merchandise re-exported, page 1.

K.

Tonnage Book-showing date of entry, vessel, master, whence, to what nation belonging, burden of tons, rate of tonnage, amount, page 1.

Passport and Clearance Book-showing dates of, No. of passport, vessel, master, destination, amount of passports, amount of clearances, page 4.

Interest Book-showing names of principal and sureties, date of bond, when payable, when paid, amount of bond and of interest, &c., page 5.

Marine Hospital Book-showing arrival, vessel, master, number of seamen, amount of hospital tax received, &c., &c., page 5. Drawback Book-showing date of importation, vessel and master, packages, when exported, by whom, where to, quantity and value of goods, &c., page 6.

Book of Bounties-showing (in divers appropriate columns) the entries of fish for exportation, and the bounties paid thereupon, page 7.

Drawback Book-showing (in divers appropriate columns) the entries of American distilled spirits and refined sugar for exportation, and the allowances thereupon, page 7.

Form of Bond Account-showing (in appropriate columns) the debit entries of bonds when taken, and the credit entries when paid, page 7.

Journal-showing (in the way appropriate to each, as JourL. Ledger nal and Ledger,) the general account of bonds, duties on merchandise, tonnage duties, and light money, duties on passports and clearances, interest account, marine hospital money, proceeds of unclaimed merchandise, of fines, penalties, and forfeitures, store account, &c., in receipts and expenditures, settled and balanced quarterly, pages 7 and 8. (Miscellaneous Returns, &c.—See end of section 3.)

O. Form of receipt (in duplicate) to be taken for bounties paid on M. fish and provisions exported, page 6.

P. Abstract of payments made to inspectors, gaugers, weighers, &c., page 5,

N.

Q. Form of account of fines, penalties, and forfeitures-embracing a variety of debits and credits, (as the case may be,) page

V. Form of a quarterly return of goods, wares, and merchandise exported-showing the quantity of each article, in proper S. columns, page 9.

[*Book for the record of the said returns.]

Abstract of drawbacks of duties on goods exported from districts
other than those into which they were imported, in appro-
priate columns, page 8.

Form of weekly or monthly return of cash received and paid
away, (stated by collector to the Secretary of the Treasury,)
page 8.
Form of statements to be made to the Comptroller by collectors,
naval officers, and surveyors, of their salaries, emoluments,
Form of return of public property to be made annually to the
and expenditures, annually, page 8.
Comptroller, describing each article, and in whose charge,
Form of account and vouchers accompanying, of disbursements
page 8.
for sick and disabled seamen in marine hospitals, page 8.
Form of account and accompanying vouchers, of disbursements
for light houses, &c., including salaries of keepers, and
various contingent expenses, page 8.

Form of monthly schedule of bonds taken for duties on goods
imported in a district during the month, dates, names,
amounts, &c., page 9.

Collectors are directed, as they form those returns, to "record them in a book T. Form of monthly return or statement of debentures issued and to be provided for the purpose"-without further specification.

paid in the district during the month, page 9.

U. Form of weekly abstract of bonds in suit, and bonds in suit paid, during the week, (expressed in appropriate columns,) page 9.

(General Quarterly Account Current, with Forms of Vouchers of its Debits and Credits.)

measurers, during the quarter, showing forms of their respective accounts, page 11.

No. 2. Abstract of contingent expenses disbursed by the collector during the quarter, showing forms of accounts of individuals as vouchers for same, page 11.

V. Form of collectors' quarterly account current-showing the No. 3. Form of account of salaries of collectors, naval officers, and items of debit and credit to the United States, on account of customs, &c., with references to vouchers, viz.: page 9.

A. Abstract of duties on goods imported in American vessels during the quarter, with certificate of naval officer to its correctness, page 9.

B. Abstract of duties on goods imported in foreign vessels paying American rates, with certificate of naval officer to its correctness, page 9.

C. Abstract of duties on goods imported in foreign vessels paying foreign rates, with certificate of naval officer to its correctness, page 9.

surveyors, with the vouchers of the two latter, rendered by
the collector, page 11.

No. 4. Form of account of storage received, and of rent paid on
account of public stores during the quarter, page 11.
No. 5. Abstract of disbursements on account of revenue boats, to-
gether with the form of a pay roll of the boatmen, page 11.
No. 6. Abstract of debentures paid, which had been issued on the
exportation of foreign goods for benefit of drawback, page 11.
No. 7. Abstract of debentures paid, which had been issued on the
exportation of domestic spirits and refined sugar, for benefit
of drawback, page 11.

D.† Abstract of tonnage duties and light money collected in the No. 8. Abstract of bounties paid on pickled fish exported from the quarter, (to be literal copies from the tonnage book, lettered district during the quarter, with duplicate receipt of party paid, page 11.

B,) page 9.

B. Abstract of passport and clearance money collected in the No. 9. Abstract of allowances (or bounties) paid to owners of vesquarter, (to exhibit the particulars of passport book, lettered sels employed in the fisheries (bank and other cod fisheries) C,) page 9. during the quarter, page 12.

F. Abstract of interest received on duty bonds not paid at matu. No. 10. Abstract of duties on merchandise refunded during the rity, (to correspond with form of interest book, lettered D,) quarter, in the case of importations in vessels of the United page 9. States, (stating particulars,) page 13.

G. Abstract of marine hospital money collected in the quarter, No. 11. Abstract of tonnage duties and light money refunded during (to exhibit the same information contained in marine hospital book, lettered E,) page 10.

H. Abstract of the proceeds of unclaimed merchandise soldshowing, in divers columns, the descriptions of the goods, rates of duty, &c., page 10.

1. Form of account of fines, penalties, and forfeitures, received and distributed by the collector during the quarter, in due proportion, page 10.

No. 1. Abstract of payments to inspectors, gaugers, weighers, and

the quarter, showing particulars of, arrival, vessel and master, burden, &c., page 13.

cirexlar, prescribes the manner of arranging their columns, which done, according A form, lettered W, spoken of after these three abstracts, but not given in the to directions, renders W superfluous.

The forms D, E, F, G, though described or referred to in the circular, are not there given: but, as they are required to be literal copies of corresponding items in the books containing those accounts, there would be no convenience in having them if the instructions were, in all respects, attended to without them for specific reference.

SECTION 3.-Arrangement Raisonné.

This SECTION is the result of a close scruting of the above, suggesting an analytical arrangement of the several forms there given, with a view of imparting greater perspicuity to the whole series, by pointing out the affinities and the contrarieties of parts, as well as supplying the omissions or deficiencies in the circular of the 31st July, 1821, here inserted in brackets; which, however, being necessarily called for or implied by the actual details of the circular, were possibly, therefore, not specified. The arrangement adopted, is based on the principles of accounts current, or debit and credit for those forms which can be so distinguished, and throwing those which embrace items both of debit and credit in a class to themselves: Also, those forms of returns made to the Comptroller, and those made to the Secretary of the Treasury, are placed in separate columns, and others not given, but called for by rational deduction, are supplied in brackets, as is done under like circumstances elsewhere-all of which occupy four divisions, viz :

A. Impost Book-(see description A, section 2.)
B. Tonnage Book-(see description E, in section 2.)

C. Passport and Clearance Book-(see description C, section 2.)
D. Interest Book-(see description D, in section 2.)
E. Marine Hospital Book-(see description E, in section 2.)
[I. Book of Advances to Collectors of small districts, made by
orders of the Comptroller drawn in their favor on collectors
of large districts, to make up the deficiencies of the revenue
accruing in the small districts to pay their expenditures.]

It is from these boola that the items of credit to the United States in the collectors' accounts current are chiefly taken.

F.

G.

H.

Dr.t

Drawback Book-(on exportation of foreign goods.)
Book of Bounties-(on exportation of pickled fish.)
Drawback Book-(on exportation of domestic distilled spirits
and refined sugar.)

[II. Book of Allowances-(paid to owners of fishing vessels, per
ton.]

[III. Book of Refunded Duties-(on goods imported in American vessels.]

[IV. Book of Refunded Tonnage and Light Money.]

[V. Book of Disbursements on account of revenue boats.]
[VI. Book of Salaries paid to collectors, naval officers, and sur-
veyors.]

[VII. Book of Payments to inspectors, gaugers, weighers, &c.]
[VIII. Book of Contingent Expenses of collection district.

It is from these books that the items of debit against the United States in the col

lectors' accounts eurrent are chiefly taken.

2d. This List contains those Books which are of a compound or mixed character, comprising items of DEBIT and CREDIT, or both branches of accounts current in each-three of them only being given in the circular of 1821.

[IX. Bond Book-in which bonds should be debited when taken, and credited when paid, with interest.]

J.

[X.

[XI.

Form of Bond Account-showing the debit entries of bonds when taken, and credits when paid, according to bond book.

Book of Storage-in which should be entered cash received for storage and disbursements on account of public stores.] Book of Unclaimed Merchandise sold at auction-showing expenses and proceeds of the same.]

[XII. Book of Fines, Penalties, and Forfeitures-showing the expenses of prosecution and proceeds distributed, &c.] Journal-showing quarterly aggregates of items of debit and credit, continuously or chronologically entered, daily. Ledger-posting the items of debit and credit from the Journal, showing quarterly balances of the same.

K.

L.

3d.

This List consists of abstracts of accounts and other vouchers to accompany the quarterly account current, V, rendered by collectors for settlement, explaining and sustaining the aggregate DEBITS and CREDITS of each item of the said account current. The items of debit and credit of the account current are stated in full in the chapter on the First Auditor's office, but omitted here, as the corresponding debit and credit vouchers (not given there) are deemed sufficient for the illustration here contemplated.

B. Abstract of duties on goods imported in foreign vessels paying | No. 11. Abstract of refunded tonnage duties and light money— American rates-(see Impost Book.)

CHAPTER V.

SECOND COMPTROLLER OF THE TREASURY.

THE ORIGIN, FUNCTIONS, AND OPERATIONS, OF THE SECOND COMPTROLLER'S OFFICE.

Summary of the laws relative thereto.

The office of Second Comptroller of the Treasury was established by the 3d section of the act of the 3d of March, 1817, entitled "an act to provide for the prompt settlement of public accounts," together with the offices of Second, Third, Fourth, and Fifth Auditors. After detailing the duties of the Auditors, (assigning to the Second and Third Auditors the settlement of the accounts of the War Department in the place of the two Accountants of that Department abolished by that act, and to the Fourth Auditor the settlement of the accounts of the Navy Department in the place of the Accountant of that Department, also abolished by that act,) it defines, in the 9th section, the duties of the Second Comptroller, thus: "It shall be the duty of the Second Comptroller of the Treasury to examine all accounts settled by the Second, Third, and Fourth Auditors, and certify the balances arising thereon to the Secretary of the Department [of War or Navy] in which the expenditure has been incurred; to countersign all warrants [now "requisitions"] drawn by the Secretaries of the War and Navy Departments, which shall be warranted by law; to report to the said Secretaries, the official forms to be issued in the different offices for disbursing the public money in those Departments, and the manner and form of keeping and stating the accounts of the persons employed therein; and it shall also be his duty to superintend the preservation of the public accounts subject to his revision"-the registry and preservation of which accounts being by said act transferred to the Second, Third, and Fourth Auditors' offices-as stated in the CHAPTERS relating to the operations of those offices-instead of being continued so to be, in the office of the Register of the Treasury, as formerly.

But in addition to the above specified duties, all the functions of the Comptroller of the Treasury prescribed by former acts in relation to all matters arising in connection with the accounts assigned to the settlement of the Second, Third, and Fourth Auditors to be reported to the Second Comptroller for his revision, were necessarily, or constructively, carried over to the Second Comptroller by the act of 1817, creating his office, though not in all respects so specifically declared; excepting, of course, all such as are specially retained by that act, to the charge of the First Comptroller. Of the former description so transferred, are these, viz: the act of the 3d March, 1795, (quoted in the Chapter on the First Comptroller's office,) authorising the Comptroller "to issue notifications" to agents, &c., to render accounts-also, the 1st and 2d sections of the act of the 3d of March, 1797, (likewise quoted in the Chapter on First Comptrollers office,) in relation to the institution of suits against public defaulters, and the authentication of transcripts from the books of the Treasury, of such balances, as evidence in such suits; also, the 2d section of the act of the 3d of March, 1809, so far as it authorizes the Comptroller to direct the Auditor to settle forthwith, any account, the further delay of which might, in his opinion, be injurious to the United States. But, of that description of duties enjoined on the Comptroller by former acts, and not so carried over to the Second Comptroller by the act of 1817, is that portion of the annual statement to Congress, of the three years' balances due on the books of the Treasury, required of the Comptroller by another part of the same 2d section of the act of 1809, which embraces the balances of three years' standing on the accounts of the War and Navy Departments, and which would have devolved, as a matter of course, on the Second Comptroller, had not the general statement of all such delinquent balances of three years standing been specially continued in all its parts, at the charge of the First Comptroller, and that, too, with additional minuteness, by the 2d section of the act of 1817.

By the 1st section of the act of the 24th February, 1819, the accounts arising out of Indian Affairs were required to be received and settled by the Second Auditor, and transmitted with their vouchers and his certificate, to the Second Comptroller, for his revision. Also, by the 3d section of the same act, the Second Comptroller is required to countersign all warrants drawn by the Secretary of War on the Treasurer for all disbursements for the Indian Department.

But the 3d section of the act of the 7th May, 1822, "further to amend the several acts relative to the Treasury, War, and Navy Departments," requires "that all moneys appropriated for the use of the War and Navy Departments, shall be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon the "requisitions" of the Secretaries of those Departments, respectively, countersigned by the Second Comptroller

of the Treasury, and registered by the proper Auditor, (Second, Third, or Fourth ;) and the 4th section repeals whatever is repugnant thereto, in other acts.

Summary and classification of duties,

The Second Comptroller may notify any disbursing agent or other person having public money in charge connected with the War or Navy Departments, to render his accounts and vouchers to the proper auditor, Second, Third, or Fourth, as the case may be, within a reasonable time, for settlement, on the adjustment of which his decision shall be final-but in default of the rendition of such accounts pursuant to notification, he institutes or orders suit by the Solicitor of the Treasury, as in all other cases of agents or others (connected with the War or Navy Departments) neglecting or refusing to pay into the Treasury balances reported against them on settlement, by transmitting to the Solicitor the authenticated transcripts of such balances for that purpose; he may also require the proper Auditor to settle any account forthwith, the further delay of which he may deem injurious to the United States; he receives all accounts of the War and Navy Departments, audited and reported to him for revision; he approves, modifies, suspends, or rejects, claims so reported; he certifies the balances he approves thereon, to the Secretary of the Department in which the account has accrued, for his requisition on the Treasury for payment, or he directs the payment to be made by some suitable disbursing agent, to whom it is directed; and he transmits all accounts finally decided by him, with his certificate thereof, to the Auditor from whom he received them he countersigns all requisitions drawn on the Treasury by the Secretary of War or the Secretary of the Navy, respectively; he reports to the said Secretaries the official forms to be issued in the different offices for disbursing public moneys in those Departments; and the manner and form of keeping and stating the accounts of persons employed therein; and he superintends the "preservation" of all the public accounts subject to his revision. The Second Comptroller also takes charge of the bonds and contracts of disbursing agents and others, who enter into bonds, and who make contracts, in connection with the War and Navy Departments; and he keeps the books appropriate to the various operations of his office.

The functions of the Second Comptroller's office, as far as they appertain to clerical operations, seem to be susceptible of an arrangement or distribution into sub-bureaus, divisions, branches or classes, as here subjoined; but as it is manifest that these classes or divisions greatly exceed the number of clerks in the Second Comptroller's office, (whose clerical force is indeed much smaller than in either of the Auditors' offices, perhaps on account of the summary process of revision of accounts already adjusted, seemingly to approximate somewhat to the principle of taking such settlements upon trust; except, that there be an INHERENT VIRTUE in a first settlement that paves the way, and facilitates the process of a revision or secondary settlement-which does not at first meet the apprehension of the uninitiated,) it follows that in many instances, several classes must be allotted to the charge of a single clerk, in all which instances it would be desirable, nevertheless, that the distinctive denominations of the different branches of business entrusted to any one clerk, should be preserved, viz:

1. BUREAU OF "INSTRUCTIONS"-To disbursing officers and agents of the military and naval establishments of the United States-including the preparation of forms for keeping and rendering their accounts in a uniform manner to the Auditors for settlement-with such other clerical duties as appertain thereto. See Tables of Details, (A) Instructions, 1. 1. 2. and note.

2. Bureau for THE REGISTRY OF "BONDS AND CONTRACTS"-Of disbursing agents and contractors for the military and naval establishments of the United States-including the custody of the said bonds and contracts and the making of copies to accompany transcripts of accounts, balances, &c., for suits-with other clerical duties relating thereto. See Tables of Details, (D) Books kept, VI. 7.

3. BUREAU FOR THE REGISTRY OF "APPROPRIATIONS"-For the use of the military and naval establishments of the United States-including the keeping of the accounts of the disbursements thereof under their proper heads of appropriation-making reports and statements to the Secretaries of those Departments relating thereto, respectively-and reports on the same subjects at the end of each year, for the information of Congress-with other clerical duties relating to the same. See Tables of Details, (C) Reports, V. 1. 2: (D) Books kept, VI. 1. 2: VII. 5.

4. BUREAU RELATING TO THE ACCOUNTS OF INDIAN AGENTS-For the revision and final settlement of the accounts of disbursing agents for the INDIAN DEPARTMENT, in general, as reported by the Second Auditor-including the pay of Indian annuities, presents to Indians, expense of holding treaties, pay of interpreters, pay of Indian agents, &c., &c., with other clerical duties relating to the same. See Tables of Details, (A) Instructions, 1. 2: (B) Accounts, II. (a) 1. 2. 3. 4.

5. BUREAU RELATING TO CHICKASAW ACCOUNTS-For the revision and final settlement of the accounts peculiar to the CHICKASAW TRIBE OF INDIANS, but similar in most repects to those of the Indian Department in general, as reported by the Second Auditor-including the keeping of the books on Chickasaw account and other clerical duties relating thereto. See Tables of Details, (A) Instructions, I. 2: (B)