8. His duties, as described in the previous section, make him acquainted with all the imports of the country, in his District or Port. He is also required to examine the manifests of all the vessels, and the accounts of their cargoes, that leave his port for a foreign country. This secures a knowledge of all the exports of the country. It is his duty to give clearances, or permits, to all vessels leaving for foreign ports. It is unlawful for any vessel to depart without this document. A ship's clearance can be properly given only when her manifest, or detailed account of the quantity, kind, and value of her cargo is ascertained to be correct.

9. We give the form of a ship's Manifest, and also of a Clearance.

A SHIP'S MANIFEST.

"Report and manifest of the cargo laden on board of the is master, which cargo was taken

whereof

This, together with a particular description of the marks and numbers of every bale, box, case, barrel, bundle or parcel on board of the vessel, is the manifest. It must be given to the collector of whatever port the vessel arrives at; and the master of her must swear that it is in all respects a true and accurate account of all the cargo on board, to the best of his knowledge and belief.

10. The collector of the port can then compute the duties to be paid upon each article, and when these are paid, or secured to be paid, he gives permits to land the cargo, and deliver the goods to their respective owners. Then come in the duties of weighers, gaugers, measurers and inspectors of the customs, after permits are obtained to land the goods. If they are such as require to be weighed, gauged, or measured, those officers are sent to do it; and the inspector must allow nothing to leave the ship until he has examined the marks and numbers, to see if they correspond with the permit and the manifest. If he

suspects that there is an attempt to defraud the government by false names and marks, he is authorized to open the package, box, case, cask, or whatever contains the goods, and to examine them. In this way smuggling is prevented, and the revenues arising from duties on imported goods secured.

A SHIP'S CLEARANCE.

This document is couched in the following terms:

"District of

, Port of

SS.

"These are to certify, to all whom it may concern, that A. B., master or commander of the ship (brig, barque, schooner) burthen tons or thereabouts, mounted with navigated with , having on board

men,

guns.

built, and bound for

hath here entered and cleared

This is signed by the collector and by the naval officer of the port, when the commander is prepared to depart with his vessel to his destination.

11. The compensation of collectors is not all given in the form of a salary, but in part the fees for services rendered, and part of the forfeitures of smuggled goods. In the larger ports it is enormous, but in the smaller ones is often insignificant. It is a common mode of doing business of this kind, and is supposed to stimulate the activity and secure the faithfulness of the officer in preventing frauds on the government. The working of this plan is sometimes complained of as inspiring an over-officiousness embarrassing to trade and unnecessarily annoying to importers; and as producing too great an inequality in incomes. It is difficult to make a system quite perfect. Whether this admits of improvement remains to be seen. SURVEYORS

12. Are next in rank and authority to the Collectors. They

are appointed in the same manner and receive their compensation in the same way. The Surveyor's duty is to superintend the inspectors, weighers, measurers, and gaugers in his port; to visit all vessels arriving in it; make a detailed report of them to the Collector; and examine all goods entered for the benefit of drawback.

THE NAVAL OFFICER

13. Of a port, is another of the superintendents, appointed to oversee the collection of the revenue. His appointment depends on the President and Senate, and his compensation on the amount of business done in his port, in the same manner as the Collector and Surveyor. His duties are, to some extent, parallel to those of the Collector; or he may be called a local examiner and auditor of the Collector's work and accounts, for the sake of accuracy and correctness. He receives copies of all manifests and entries, and computes the duties on all goods, keeping a separate record of them. He must countersign permits, clearances, certificates, debentures, and other documents issued by the Collector. He examines the Collector's accounts, bonds, and expenditures, and certifies to them, if correct.

A great number of deputies and employees are required to carry out the details of the collection of duties, since the entire amount of imports into the country are required to be carefully examined.

REVENUE CUTTERS

14. Are employed to guard against smuggling. They are vessels of small size, some steamers, and others sailing vessels, properly manned and armed, of high powers of speed; and are stationed as a coast guard near the ports, and lines of ocean travel, to prevent the landing of imported goods before they have paid the duty. Their officers are appointed by the President and Senate.

They look after all the ships going into any port, or any that may approach the coast; board them when within four leagues (or 12 miles) of the coast; examine the manifest of the cargo and every part of the vessel; put proper fastenings on the

hatches, to prevent unlawful communication with the hold until the Custom's officers have discharged their duty; and place a watch on board to remain until the vessel is delivered into the charge of the proper revenue officer.

15. They are revenue officers, and under the control of the Secretary of the Treasury, and the Collectors at the ports near which they are stationed. In case the President judges it best, they may be called on, at his direction, to coöperate with the Navy, and, in case they are disabled in the discharge of their duty at such times, are entitled to be treated in the same manner as officers and sailors in the Navy.

16. These vessels carry a pennant and ensign with such marks on them as the President may designate. If any vessel liable to seizure refuses to bring to at the direction of the commander of the Cutter, he is authorized to fire into it after having shown his pennant and ensign, and compel it to submit to be boarded and examined. Much depends on the vigilance of these revenue cutters, as the sums paid on goods imported amount to a great many millions of dollars, and want of due precaution would cause the income of the government to be defrauded of large sums.

The commanders of revenue cutters report all matters relat ing to their duties weekly to the Collector of the port.

CHAPTER XIII.

GOVERNMENT COINAGE.

1. The United States mint, located at Philadelphia, is one the most important establishments of the government. An act of Congress, passed in 1792, was the first step towards its creation. Its design was, and its principal business has been,

to coin the precious metals into money. It has been for more than eighteen hundred years the usage of civilized governments to coin their own money. Ours, at a very early period of its existence, began to do the same thing, and will probably continue to do it as long as it shall exist. Before the art of coining was known, the precious metals were used as a standard of value, but they passed from one to another by weight. The plan of cutting them into small pieces, and then stamping their value upon them, by which their worth could be known as soon as seen, was an improvement upon the former mode. This process is denominated coining. It has of late been brought so near perfection that our pieces of money are fine specimens of art.

2. The officers, who manage and conduct the operations of, this establishment, are a Director, a Treasurer, an Assayer, a Melter and Refiner, a Chief Coiner, and an Engraver. They are all appointed by the President and Senate in the usual manner. The director appoints the assistants and clerks.

All must give bonds for the faithful performance of their respective duties upon which they enter under oath. The duties of these different officers may almost be known by the names they bear. The director is the head of the institution, and the others act under his general direction, each having his appropriate duties to perform. In the month of January of each year the director must make a report to the President of the operations of the mint and its branches for the preceding year.

3. Any person may take gold or silver bullion or ores to the mint and receive it back in coin, for a very trifling expense. Before it is coined, after its value has been determined by the assayer, the director will give a certificate for it, which is of the same value as the bullion deposited.

4. We have stated that the principal business at the mint is the conversion of the precious metals into coin or money. But this is not its exclusive business. Another part is to melt and assay these metals, and to run them into ingots or bars