ΤΟ
THE HON. WALTER FORWARD,
THE HON. GEORGE M. BIBB,
THE HON. ROBERT J. WALKER.
It appears to be entirely proper that a work such as this, of which the like has scarcely ever been attempted under any other Government, but which would certainly have been a convenience to all, should be ushered before the public under the auspices of some patron name or names, if not as sponsors for the performance, at least as approvers of the design. Without assuming that each of you would be sponsors for the execution of the present work, there can be none to whom it could be more appropriately inscribed than to you, gentlemen, whose names I have taken the liberty to prefix to this Dedication: the first, who authorized its undertaking; the second, who approved it in its progress; and the third, who extended his sanction to its completion and has favored its execution with his high commendation. I therefore beg, gentlemen, you will be pleased to accept it as a result of your several good opinions entertained of the performance of so intricate and laborious an enterprise: and permit me to assure you I shall ever be grateful for the confidence thus reposed in Your very respectful
And obedient servant,
Section 4. Of the Revenue Cutter System-embracing the due
enforcement of the Revenue Laws, and the Quarterly Regula-
SYNOPSIS OF COMMERCIAL REGULATIONS, IN GENERAL, APPERTAINING TO THE REVENUE SYSTEM.
Section 1. Of the system of Marine Papers-the Books and
Forms for issuing and recording Certificates of Registry, of
Record, of Enrolment, and Licenses, and other Papers-with
instructions appertaining thereto, and quarterly returns there-
of, to the Treasury Department,
tions, in the ports, and on the coasts of the United States-the
quarterly returns connected therewith-and the annual inven-
tory or property schedule of Revenue Cutters, &c.,
Section 2. Of the Lighthouse System-with instructions ap-
pertaining thereto-and the quarterly returns of accounts and
reports connected therewith,
Section 5. Of the System of Commerce and Navigation, (in
time of peace,) embracing the Custom-house entries of Ves-
seis, Imports, Exports, and Tonnage-with exhibits of mani-
fests of cargoes and Marine Papers, and making registry of
Aliens that arrive and report for naturalization, &c.:-Also,
the quarterly returns connected therewith, respectively,
Section 3. Of the Marine Hospital System for the relief of
sick and disabled seamen, together with the System of Regis-
tering and Protecting American Seamen-embracing the week-
ly and quarterly returns of accounts connected therewith,
Section 6. Of the system of Commerce and Navigation, as
modified in time of War and contingent War-embracing the
Embargo regulations-Sea Letters, Mediterranean Passports,
Letters of Marque and Reprisal-Neutrality Regulations,
with instances of national comity, &c.,
Page.
as the principal branch of the Revenue System, delegated, in
chief, to the Comptroller of the Treasury, with certain reser-
vations to the Secretary of the Treasury, and other exceptions
incidentally devolving on other officers; also, sundry notices
respecting the collection, safe-keeping, and disbursement of
the Revenue, and other financial operations connected there-
with,
Section 3. Of Officers of the Customs in General, their func-
tions, &c., viz: Collectors, Naval Officers, Surveyors, Inspec-
tors, Appraisers, Weighers, Gaugers, Measurers, Clerks-
Endorsements on Public Documents-Absenteeism from Of-
fice, &c.,
Section 4. Of the Deposite of Goods in Public Stores, for
Duties, for Drawback, for reduction of Duties, to defer pay-
ment of Duties for want of Invoices, or as unclaimed Goods,
&c.,
*The definition of “America” was not incorporated in Article 12, referring to it, in Chapter I, page 3, on account of its manifest inaccuracies; but as its omis-
sion might excite some curiosity about it, it is here transcribed, with a supposed clerical omission after the word north, [and south] inserted in brackets. But,
even with that interlineation, "America" cannot be restricted to its Atlantic relations, neither geographically nor politically, however the act referred to in the
definition may have meant to do so.
Section 5. Of the forms of Books and Accounts of Duties,
&c., required to be kept by Collectors, Naval Officers, and In-
spectors, as transmitted by the Comptroller's circular of the
1st of December, 1789; and the same, as modified and extend-
ed by the Comptroller's folio circular of the 31st of July, 1821,
Section 6. Of Tabular Tariffs, or rates of Impost Duties
(clearly ascertained by the Tariff laws) alphabetically ar-
ranged, and issued by the Comptroller of the Treasury, from
time to time, (according to said laws,) to insure uniformity in
the estimate and collection of Duties throughout the United
States,
Section 8. Of Impost Duties-embracing Instructions for the
estimate of Duties, and abatements thereof for Tare, Leak-
age, Shrinkage, Waste, Damage-for the Collection of Duties,
and abatements thereof for cash payments (under acts before
that of 1842)-and for making Returns of Accounts, weekly,
monthly, and quarterly, to the Secretary for information, and
quarterly to the First Auditor for settlement,
102
102
(a.) Of the estimate of Duties in general.
(b.) Abatements for Tare, Leakage, Waste, Damage, &c., 112
Section 2. Of frauds on the Revenue, liable to suit by seiz-
ure, libel, &c.—and Quarterly returns of Fines, Penalties, and
Forfeitures, and of the distribution of the proceeds thereof,
(Returns of Fines, Penalties, Forfeitures, &c., with distri-
bution of proceeds, &c.,)
Section 1. General Instructions respecting the disbursements
of public moneys by Treasury Warrants and Drafts-with
incidental instructions respecting the Deposite and Transfer of
ment,
(c.) Of Duty Bonds-embracing instructions for the tak-
ing and the collection of said Bonds, and for the keeping
of the accounts, and making the weekly, monthly, and
quarterly returns of the same, to the Treasury,
(d.) Of Returns of Impost Duties, as avails of the Reve-
nue proper, Weekly, Monthly, and Quarterly, for information
and for settlement,
Section 9. Of other avails of the Revenue proper, as Ton-
nage Duties, Light Money, Storage Receipts, Proceeds of un-
claimed Merchandise sold, Fees for appraising Goods, Pass-
port and Clearance Duties, and Hospital Tax on Seamen's
Wages, and the returns of accounts thereof, to the Secretary
of the Treasury for information, and to the First Auditor for
settlement,
Section 10. Of Discriminating Impost and Tonnage Duties
in particular; that is, the discrimination between the Duties
imposed on Goods imported in American vessels and on goods
imported in foreign vessels, and between the Tonnage of Ame-
rican vessels and the Tonnage of Foreign vessels, as they ex-
isted anterior and subsequent to the conditionally repealing act
of 1815,
THE SYSTEM OF INCIDENTAL REVENUE, DERIVED FROM VARIOUS SOURCES, AS RECOVERED BY SUIT.
Section 1. Of Instructions to Collectors, District Attorneys,
Marshals, and Clerks of United States Courts, as to their du-
ties in matters and proceedings appertaining to the institution,
conduct, and final issue of suits in which the United States
are a party, or interested; and to Commissioners of Insolvent
Debtors of the United States,
Section 3. Of Custom-house Bonds put in suit, or liable to
be put in suit-embracing Duty Bonds, Export Bonds, Bonds
of masters of vessels, of owners of vessels, of Collectors, of
Deputy Collectors, &c., and returns thereof respectively,
Section 4. Of Treasury Transcripts of Accounts for Suit-
consisting of Statements made by the 1st Comptroller, and by
the 2d Comptroller, respectively, of Balances due on Accounts
of Individuals on the Books of the Treasury, as derived from
the Auditors under their supervision, the Commissioner of the
General Land Office, and the Register of the Treasury, and
addressed severally to the Solicitor of the Treasury for suit,
public moneys; also, of certain anomalies respecting Disburse-
ments, and of irregularities of Disbursing Agents,
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