tary of treasury to make rules and regulations governing the enforcement of customs collections. See § 384, ante, as to power of secre§ 5387. (R. S. § 2647.) Quarterly account of collection of fines, etc., required. Every collector of customs, every naval officer, and every surveyor performing or having performed the duties of a collector, shall render a quarter-yearly account, under oath, to the Secretary of the Treasury, in such form as the Secretary shall prescribe, of all sums of money by each of them respectively received or collected for fines, penalties, or forfeitures, or for seizure of merchandise, or upon compromises made upon any seizure; or on account of suits instituted for frauds against the revenue laws; or for rent and storage of merchandise, which may be stored in the public storehouses, and for which a rent is paid beyond the rents paid by the collector or other such officer; or for custody of goods in bonded warehouses; and if from such accounting it shall appear that the money received in any one year by any collector, naval officer, or surveyor, on account and for rents and storage, and for fees and emoluments, shall in the aggregate exceed the sum of two thousand dollars, such excess shall be paid by the collector, naval officer, or surveyor, as the case may be, into the Treasury as public money. Act March 3, 1841, c. 35, § 5, 5 Stat. 432. Act March 3, 1857, c. 108, § 8, 11 Stat. 229. Act July 18, 1866, c. 201, § 40, 14 Stat. 187. The provisions of this section as to compensation of collectors, naval officers, and surveyors, were superseded by the allowances prescribed by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. See note to R. S. § 2613, ante, § 5382. Notes of Decisions Historical.-History and effect of early legislation. U. S. v. Walker (1859) 22 How. 299, 305, 16 L. Ed. 382; Donovan v. U. S. (1874) 23 Wall. 383, 399, 23 L. Ed. 104; U. S. v. Lawson (1879) 101 U. S. 164, 165, 25 L. Ed. 860. As to compensation under superseded provisions of this section, see U. S. v. Macdonald (1866) 5 Wall. 647, 18 L. Ed. 512; Champney v. Bancroft (C. C. 1841) Fed. Cas. No. 2,587; U. S. v. Collier (C. C. 1855) Fed. Cas. No. 14,833; Same v. MacDonald (C. C. 1864) § 5388. (R. S. § 2648.) Blanks. Fed. Cas. No. 15,668; Bachelor v. U. S. (1872) 8 Ct. Cl. 235; Lawson v. Same (1878) 14 Ct. Cl. 332; Ellsworth v. Same (1878) 14 Ct. Cl. 382; (1843) 4 Op. Atty. Gen. 261; (1856) 8 Op. Atty. Gen. 93; (1857) 12 Op. Atty. Gen. 386; (1869) 13 Op. Atty. Gen. 36; (1870) 13 Op. Atty. Gen. 213, 297, 312; (1876) 15 Op. Atty. Gen. 117. Cited without definite application, U. S. v. Ellsworth (1879) 101 U. S. 170, 25 L. Ed. 862. Collectors and surveyors of the collection-districts on the northern, northeastern, and northwestern frontiers are authorized to keep on sale, at their several offices, blank manifests and clearances required for the business of their districts, and to charge the sum of ten cents, and no more, for each blank which shall be prepared and executed by them. Act July 14, 1862, c. 169, § 2, 12 Stat. 572. All money received for blanks was required to be covered into the Treasury by sections 4 and 7 of the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. See note to R. S. § 2646, ante, § 5386. Notes of Decisions Fees. For decision under superseded provision of section, see (1877) 15 Op. Atty. Gen. 654. § 5389. (R. S. § 2649.) Special agents to examine books, accounts, etc., of collectors, etc. The Secretary of the Treasury may appoint special agents, not exceeding fifty-three in number, for the purpose of making the examinations of the books, papers, and accounts of collectors and other officers of the customs, and to be employed generally, under the direction of the Secretary, in the prevention and detection of frauds on the customs revenue; and the expense thereof shall be charged to the "appropriation to defray the expense of collecting the revenue from customs." Act May 12, 1870, c. 102, § 1, 16 Stat. 122. The number and compensation of special agents to be appointed under this section were prescribed by provisions of Act March 4, 1911, c. 285, § 1, set forth post, § 5390. (R. S. § 2650. Superseded.) This section, as enacted in the Revised Statutes, divided the special agents authorized by R. S. § 2649, ante, § 5389, into three classes: The first class to consist of 19 agents, 2 of whom were to receive $10 a day and expenses, and the rest to receive $8 per day. The second class to consist of 16 agents, each to receive, in addition to the actual expenses incurred, $6 per day. The third class to consist of 18 agents, each to receive, in addition to the expenses actually incurred, $5 per day. It was superseded by a provision of Act March 3, 1891, c. 542, § 1, 26 Stat. 968, which was superseded by a similar provision of Act March 4, 1911, c. 285, § 1, post, § 5390. § 5390. (Act March 4, 1911, c. 285, § 1.) Supervising agent and special agents to examine books, accounts, etc., of collectors; number and compensation. Hereafter the number and compensation of special agents to be appointed by the Secretary of the Treasury under section twenty-six hundred and forty-nine of the Revised Statutes of the United States, shall be as follows: One supervising agent who shall supervise and direct the special agents of the Treasury Department and who shall receive, in addition to the necessary traveling expenses actually incurred by him, a compensation of four thousand five hundred dollars per annum; Ten special agents who shall each receive, in addition to the necessary traveling expenses actually incurred by him, a compensation to be fixed by the Secretary of the Treasury, not to exceed twelve dollars per day; Ten special agents who shall each receive, in addition to the necessary traveling expenses actually incurred by him, a compensation. to be fixed by the Secretary of the Treasury, not to exceed ten dollars per day; and Ten special agents who shall each receive, in addition to the necessary traveling expenses actually incurred by him, a compensation to be fixed by the Secretary of the Treasury not to exceed eight dollars per day. (36 Stat. 1393.) These were provisions of the sundry civil appropriation act for the fiscal year 1912, cited above. Previous similar provisions of Act August 15, 1876, c. 287, 19 Stat. 152, and Act March 3, 1891, c. 542, § 1, 26 Stat. 968, were superseded by those of this act. A general limitation on subsistence allowances, or money in lieu thereof, was made by §§ 3236a, 3236b, ante. § 5391. (R. S. § 2651.) Regulations for special agents, and limitations on their number and compensation. The Secretary of the Treasury may, from time to time, make such regulations not inconsistent with law, for the government of the special agents, as he deems expedient, and may rescind or alter regulations so made. But no special agent, in addition to those authorized by the two preceding sections, shall be appointed or employed upon any business relating to the customs revenue; nor shall any sum be paid to any agent authorized to be employed for mileage or any other expenses except such as are actually incurred in the discharge of his official duty. Act May 12, 1870, c. 102, §§ 2, 3, 16 Stat. 123. Notes of Decisions Bond in satisfaction of judgment.Where a bond running to the United States is taken in satisfaction of a judgment in which a special agent is entitled to a share, and judgment is afterwards obtained upon such bond, the United States may enter satisfaction of such judgment, without payment made, and without consent of the special agent. U. S. v. Bacon (C. C. 1877) Fed. Cas. No. 14,492. § 5392. (R. S. § 2652.) Customs officers to follow instructions and decisions of Secretary of Treasury. It shall be the duty of all officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of the revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all officers of the customs. Act Aug. 30, 1842, c. 270, § 24, 5 Stat. 566. Provisions for instructions to prevent importation of adulterated drugs were made by R. S. § 2612, ante, § 5356. The Secretary of the Treasury was required to direct the superintendence of the collection of the duties on imports by R. S. § 249, ante, § 382. Provisions relating to the observance of State quarantine regulations and the discharge of cargoes of vessels in quarantine were made by R. S. §§ 47924796, post, §§ 9150-9154. The Secretary of the Treasury was authorized, in case of contagious disease at a port, to remove the revenue officers stationed there to a convenient place in the collection district, by R. S. § 4797, post, § 9179. The removal of the custom house, in case of insurrection, to a secure place in the district, is authorized by R. S. § 5315, post, § 10157. Provisions prohibiting the reversal or modification adversely to the government of the decisions of the Secretary of the Treasury relating to customs duties by such Secretary or his successor, except in concurrence with the opinion of the Attorney General or a decision of a court of the United States, and authorizing the Secretary to decline to acquiesce in decisions of inferior courts, were made by Act March 3, 1875, c. 136, § 2, ante, § 383. Notes of Application. This section applies to the revenue features of the law, and does not affect its criminal feature. U. S. v. Ortega (D. C. 1895) 66 Fed. 713, 715. Instructions of secretary of treasury. -Although a collector must carry into effect all instructions of the secretary of the treasury relative to the execution of the revenue laws, yet as to third persons the legality of the collector's action is open to judicial review. Tracy V. Quartwout (1836) 10 Pet. 80, 95, 9 L. Ed. 354; Greely v. Thompson (1850) 10 How. 225, 234, 13 L. Ed. 397; U. S. v. Beebe (D. C. 1902) 117 Fed. 670, 680 (affirmed [1903] 122 Fed. 762, 58 C. C. A. 562). The protest here raises the single question as to the regularity of the collector's action when taken by the direction of the Secretary of the Treasury, and within one year from the original liquidation, the goods having in the meantime gone into consumption. The Secretary had authority to give the directions, the reliquidation was made within a prescribed period fixed by law, Decisions and there was no error. Hawley & Letzerich v. U. S. (1912) 3 Ct. Cust. App. 456, citing U. S. v. Hobbs (1912) Id. 250. The immunity of the United States from suit prevents the state of Louisiana, as a producer of sugar, from maintaining an original bill in the federal Supreme Court against the Secretary and Assistant Secretary of the Treasury to review their judgment as to the duty to be exacted under Tariff Acts July 24, 1897, and Oct. 3, 1913, and the commercial treaty with Cuba Dec. 11, 1902, as made effective by Act Dec. 17, 1903, on importations of Cuban sugar. State of Louisiana v. McAdoo (1914) 34 Sup. Ct. 938, 234 U. S. 627, 58 L. Ed. 1506. The provisions making conclusive upon all customs officers the decisions of the Secretary of the Treasury upon all questions as to the construction of revenue laws remain unaffected by the act of 1890. (1895) 21 Op. Atty. Gen. 203. Cited without definite application, Auffmordt v. Hedden (1890) 11 Sup. Ct. 103, 106, 137 U. S. 310, 34 L. Ed. 674; U. S. v. Loeb (C. C. 1900) 99 (R. S. § 2653. Superseded.) This section was as follows: Fed. 723, 728; U. S. v. Leng (D. C. 1883) 18 Fed. 15, 19. "The Secretary of the Treasury is hereby authorized, whenever he shall think it advantageous to the public service, to abolish or suspend the office of naval officer, or any other subordinate office, in any collection-district of the United States, except in Boston, New York, Philadelphia, Baltimore, Charleston, Savannah, Portland in Maine, and San Francisco, and to assign the duties of the office or any other subordinate office so abolished or suspended to a deputy collector or inspector of the customs; and so much of all fines, penalties, and forfeitures as would otherwise inure to either of such naval officers shall, after the discontinuance of their offices, respectively, be paid into the Treasury of the United States, and there credited to the fund for defraying the expenses of collecting the revenue from customs." It was superseded by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327, which section provided that such reorganization "should constitute for the fiscal year 1914, and until otherwise provided by Congress, the permanent organization of the customs service." See note to R. S. § 2613, ante, § 5347. § 5393. (R. S. § 2654.) Fees of collectors. There shall be allowed and paid for the use of the collectors the following fees: First. To each collector for every entrance of any vessel of one hundred tons burden and upward, two dollars and a half. Second. For every clearance of any vessel of one hundred tons burden and upward, two dollars and a half. Third. For every entrance of any vessel under the burden of one hundred tons, one dollar and a half. Fourth. For every clearance of any vessel under one hundred tons burden, one dollar and a half. Fifth. For every post entry, two dollars. Sixth. For every permit to land goods, twenty cents. Seventh. For every bond taken officially, forty cents. Eighth. For every permit to load goods for exportation, which are entitled to drawback, thirty cents. Ninth. For every debenture or other official certificate, twenty cents. Tenth. For every bill of health, twenty cents. Eleventh. For every official document, registers excepted, required by any merchant, owner, or master of any vessel not elsewhere enumerated, twenty cents. Act March 2, 1799, c. 23, § 2, 1 Stat. 706. Act June 17, 1864, c. 130, § 3, 13 Stat. 134. The collection of the fees authorized by paragraph 10 of this section for bills of health, was abolished by Act June 19, 1886, c. 421, § 1, as amended by Act April 4, 1888, c. 61, § 2, post, § 8138. Collectors were required to act as superintendents of light-houses, etc., and as disbursing agents for the Light-House Establishment, without compensation, by R. S. § 4672, and provisions of Act June 16, 1880, c. 235, set forth post. §§ 8445, 8446. The fees for certain specified services of collectors and other officers of customs were abolished by Act June 19, 1886, c. 421, §§ 1, 9, post, §§ 8138, 8139. Fees exacted by customs officers on entry of goods were abolished by a provision of the Customs Administrative Act of June 10, 1890, c. 407, § 22, 26 Stat. 140, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 102; and nothing in the Underwood Tariff Act of Oct. 3, 1913, c. 16, was to be construed to permit any fees to be charged "except as provided in this act or in" R. S. § 2862, post, § 5546. This rule of construction was part of a proviso annexed to the repeal of sections 1-42 of the PayneAldrich Tariff Act, by section IV, S, of the Underwood Tariff Act, set forth ante, 5316. The annual compensation of collectors, "in lieu of fees," was fixed and all fees were required to be covered into the Treasury, by section 4 of the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. See note to R. S. § 2613, ante, § 5347. * * - Notes of Decisions Packed packages. Fees under prior statutes.-See Barber v. Schell (1882) 107 U. S. 617, 2 Sup. Ct. 301, 27 L. Ed. 490; Andrews v. U. S. (C. C. 1842) Fed. Cas. No. 381; Cited without definite application, U. S. v. Lawson (1879) 101 U. S. 164, 168, 25 L. Ed. 860; Saunders v. U. S. (1902) 114 Fed. 42, 43, 51 C. C. A. 668; Burke v. U. S. (1884) 19 Ct. Cl. 420. (R. S. §§ 2655-2657. Superseded.) These sections provided for the division of fees and expenses between the collector and naval officer, and for the division of drawback fees between the collector, naval officer, and surveyor, and prescribed the fees of surveyors, inspectors, and deputy inspectors. They were superseded by the salary allowances prescribed by the Plan of Reorganization of the Customs Service pursuant to the Provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. (R. S. § 2658. Superseded.) This section was as follows: "For every entry of goods at any customs-house on the northern, northeastern, and northwestern frontiers of the United States, a fee of fifty cents shall be charged by the collector, and accounted for to the government." It was superseded by the abolition of fees on entry of goods by the Customs Administrative Act of June 10, 1890, c. 407, § 22, 26 Stat. 140, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 102. See note to R. S. § 2654, ante, § 5393. (R. S. §§ 2659-2685. Superseded.) These sections prescribed the compensation of collectors for various districts. They were superseded by the establishment of other districts, and the allowance of certain compensation "in lieu of all fees, commissions, salaries, or other emoluments" by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. The amendment of R. S. §§ 2659, 2660, 2675, by Act Feb. 27, 1877, c. 69, 19 Stat. 246, the amendment of R. S. § 2684, by Act June 16, 1882, c. 223, 22 Stat. 105, and provisions for salaries of certain collectors, naval officers, and surveyors, made by Act June 22, 1874, c. 391, § 23, 18 Stat. 190, as amended by Act Feb. 26, 1879, c. 103, 20 Stat. 322, Act March 3, 1883, c. 135, 22 Stat. 567, Act May 2, 1888, c. 227, 25 Stat. 134, Act Aug. 28, 1890, c. 814, 3, 26 Stat. 363, Act June 4, 1897, c. 2, § 1, 30 Stat. 30, Act Feb. 6, 1904, c. 151, 33 Stat. 11, and Act June 22, 1910, c. 311, § 2, 36 Stat. 579, were also superseded by said reorganization. (R. S. § 2686. Superseded.) This section provided for the division of commissions between a collector resigning, or the legal representative of a deceased collector, and his successor in office. It was superseded by the allowance of compensation in lieu of commissions by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. § 5394. (R. S. § 2687.) Apportionment of compensation for part of a year's service. Collectors and all other officers of the customs, serving for a less period than a year, shall not be paid for the entire year, but shall be allowed in no case a greater than a pro rata of the maximum compensation of such officers respectively for the time only which they actually serve as such collectors or officers, whether the same be under one or more appointments, or before or after confirmation. And no collector or other officer shall, in any case, receive for his services, either as fees, salary, fines, penalties, forfeitures, or otherwise, for the time he may be in service, beyond the maximum pro rata rate provided by law. And this section shall be applied and enforced in re |