act Acts of Congress. lowing: "In pursuance of an act entitled "An Sec. 21. And be it further enacted, That all I, collector of the district of the penalties and forfeitures inflicted and incurin the United States, do certify, that the red by this act, shall and may be sued for, builder [name] of [place of residence, county, prosecuted, and recovered, in such courts, and and State] having sworn or affirmed that the be disposed of in such manner as any penalties ship or vessel [here designate the kind of ves-or forfeitures inflicted, or which may be incursel] named whereof - is at present red, for any offence committed against the master, was built at [place, county, and State, United States, in and by an act entitled "An where built] by him or under his direction, in act to regulate the collection of the duties imthe year and [here insert the name of posed by law on the tonnage of ships or vessels, the surveyor, or other person appointed by the and on goods, wares, and merchandises, imcollector, where there is no surveyor] having ported into the United States," may legally be certified that the said ship or vessel has [num- sued for, prosecuted, recovered, and disposed of. bers of decks,] is in length - in breadth —, in depth and measures Sec. 22. And be it further enacted, That from and after the tenth day of September next, tons; and the said builder and master having every ship or vessel of the burthen of twenty agreed to the said description and measure-tons or upwards, built within the United States, ment, the said ship or vessel has been recorded and wholly owned by a citizen or citizens therein the district of -, in the United States. of; or not built within the United States, and Witness my hand and seal this day of on the sixteenth day of May, one thousand seven -, in the year " which certificate hundred and eight-nine, wholly owned, and shall be recorded in the office of the collector, thereafter continuing to be owned, by a citizen and a duplicate thereof transmitted to the Sec-or citizens of the United States, but not regisretary of the Treasury of the United States to be recorded in his office. Sec. 18. And be it further enacted, That the surveyor or other person to be appointed by the collector as aforesaid, is hereby required to deliver a true account in writing, signed with his name, of the built, description and measurement, of every such ship or vessel, as specified in the form of the said certificate of record, of such ships or vessels, which account shall also be signed by the master to the collector of the district where such certificate of the record shall be granted. Sec. 19. And be it further enacted, That if the master or the name of any ship or vessel so recorded shall be changed, the owner, part owner, or consignee, of such ship or vessel, shall cause a memorandum thereof to be endorsed on the certificate of the record by the collector of the district where such ship or vessel may be, or at which she shall arrive, if such change took place in a foreign country, and a copy thereof shall be entered in the book of records, a transcript whereof shall be transmitted by the collector to the collector of the district where such certificate was granted, who shall enter the same in his book of records, and forward a duplicate of such entry to the Secretary of the Treasury of the United States; and in such case, until the said owner, part owner, or consignee, shall cause the said memorandum to be made by the collector in manner aforesaid, such ship or vessel shall not be deemed or considered as a vessel recorded in pursuance of this act. Sec. 20. And be it further enacted, That the master or other person having command of any ship or vessel recorded in pursuance of this act, shall, on entry of such ship or vessel, produce the certificate of such record to the collector of the district, in failure of which the said ship or vessel shall not be entitled to the privileges of a vessel recorded as aforesaid. tered, if destined from district to district, or to the bank or whale fisheries, shall, in order to be entitled to all the privileges of a ship or vessel belonging to the United States, employed in the coasting trade or in the fisheries, be enrolled by the collector of the district where the owner or one of the owners of such vessel may reside, and every vessel so enrolled shall have her name and the name of the place to which she belongs painted on her stern, in manner directed by this act for registered vessels, and such collector, on due proof, by oath or affirmation, to him made, by the owner or one of the owners of such ship or vessel, of her name, burthen, and denomination, and that she is of the description aforesaid, and of the names of the owner or owners, and of the master thereof, and that they are citizens of the United States, and of the place or places of residence of such owner or owners, shall enrol, in a book to be kept for that purpose, the name of every such vessel, her burthen, where built, and denomination, the name or names, and place or places of residence of the owner or owners thereof, and that he or they, together with the master, are citizens of the United States; a description of the built of such vessel as aforesaid, and the date of the enrolment, and shall also grant to the owner or owners a certificate containing a copy of such enrolment, and transmit to the Secretary of the Treasury a copy of every such certificate of enrolment, to be by him recorded. And whenever the property of such ship or vessel shall be changed, in whole or in part, the person or persons who shall then be owner or owners, or one of them, shall make known such change to the collector of the district where he or they may reside, and such collector is hereby authorized and directed to grant a new certificate of the enrolment of such ship or vessel, by her former name, to such owner or owners, upon his or their delivering up the former certificate, which shall be sent to the Acts of Congress. Sec. 25. And be it further enacted, That the master of every ship or vessel of the burthen of twenty tons or upwards, licensed to trade between the different districts of the United States, having on board goods, wares, or mer office of the collector from whence it was is-shall depart from the place of her loading withsued, to be cancelled: Provided, That the out such clearance, the master, commander, master or owner of every vessel of less than consignee, or owner thereof, shall forfeit and twenty tons burthen, and not less than five pay the sum of two hundred dollars for every tons, which shall be employed between any of such offence. the districts in the United States, shall cause the name of such vessel and of the place to which she belongs to be painted on her stern, in manner directed by this act for registered vessels, and shall annually procure a license from the collector of the district to which such ves-chandise, of foreign growth or manufacture, of sel belongs, who is hereby authorized to give the same, purporting that such vessel is exempt from clearing and entering for the term of one year from the date thereof; and the master or owner of every such vessel shall give bond, with sufficient security, for the payment of two hundred dollars to the United States, with condition that such vessels shall not be employed in any illicit trade or commerce; and before any new license shall be given for a succeeding year to the master of such vessel, he shall, on oath or affirmation, declare that no illicit trade has been carried on in such vessel, to his knowledge or belief, during the time for which she was licensed. the value of two hundred dollars, or rum or other ardent spirits, exceeding four hundred gallons, and being bound from one district to another, shall deliver to the collector, and where the collector and surveyor reside at different places within the same district, to the collector or surveyor, as the one or the other may reside at or nearest to the port where such ship or vessel may be, duplicate manifests of the whole cargo on board such ship or vessel, whether such cargo shall consist wholly of goods, wares, or merchandise, of foreign growth or manufacture, or partly of such goods, wares, or merchandise, and partly of goods, wares, or merchandise, the growth or manufacture of the United States, specifying therein the name and place of residence of every shipper and con Sec. 23. And be it further enacted, That the master, commander, or owner, of every ship or vessel of the burthen of twenty tons or up-signee, together with the quantity of goods, wards, to be employed in trade between differ- wares, or merchandise, shipped by and to each; ent districts in the United States, and of every and upon the oath or affirmation of the said vessel to be employed in the bank or whale master, before the said collector or surveyor, to fisheries, having a certificate of registry or en- the truth of such manifest, and that he doth rolment as herein directed, shall, upon appli- not know, and hath no reason to believe, that cation to the collector of the district where the revenue of the United States has been desuch vessel may lie, be entitled to receive a li- frauded of any part of the duties imposed by cense to trade between the different districts in law upon the importations of any of the goods, the United States, or to carry on the bank or wares, or merchandise, contained in the said whale fishery for one year, and it shall be the manifest, it shall be the duty of such collector duty of the collector to grant the same; but no or surveyor to return to the said master one of license shall be granted for any vessel until the the said manifests, first certifying thereon that owner or owners applying therefor shall have the same had been sworn or affirmed to, and paid the tonnage duty thereon, and shall enter delivered to him according to law; and also to into bond, with sufficient security, for the pay-grant to the said master a permit, authorizing ment of one thousand dollars to the United such ship or vessel to proceed to the place of States, with condition that such vessel shall her destination. not, within the time for which such license So always, and provided, That where goods, was granted, be employed in any illicit trade wares, or merchandises, of foreign growth or or commerce. And if any vessel of the burthen manufacture, are to be transported to and from of twenty tons or upwards not having a certi- the respective ports of Philadelphia and Baltificate of registry or enrolment and a license, more unto each other, through and across the shall be found trading between different dis- State of Delaware, a manifest, certified as tricts, or be employed in the bank or whale aforesaid, by the officers of that one of the said fisheries, every such ship or vessel shall be sub-ports from whence the same goods, wares, or ject to the same tonnage and fees as foreign ships or vessels. Sec. 24. And be it further enacted, That the master or commander of every ship or vessel bound to any foreign port, shall deliver to the collector of the district where such ship or vessel may be, a manifest of the cargo on board such ship or vessel, and on making oath or affirmation to the truth thereof, it shall be the duty of the said collector to grant a clearance for such ship or vessel and her loading; and if any ship or vessel, bound to any foreign port, merchandises, are to be so transported, shall be sufficient to warrant the transportation thereof to the other of the said ports, without an intermediate entry in the district of Delaware. Provided always, That no master of any ship or vessel, licensed to trade as aforesaid, having on board goods, wares, or merchandise, of the growth or manufacture of the United States only, rum and other ardent spirits, exceeding four hundred gallons, excepted, and being bound from one district to another in the same State, or from a district in one State to a Acts of Congress. district in the next adjoining State, shall be tor or surveyor the manifest thereof, authentiobliged to deliver duplicate manifests, or to ap-cated before, and received from, the collector ply for a permit as aforesaid; but any such master may in such case lawfully proceed to any other district in the same State, or in the next adjoining State, freely and without interruption. or surveyor of the port or place where the said cargo was taken on board, together with his permit to depart from the place of lading, whereupon it shall be the duty of such collector or surveyor to grant a permit to land or unload such cargo. Sec. 29. And be it further enacted, That if the master of any ship or vessel of the burthen of twenty tons or upwards, licensed to trade as aforesaid, and having on board goods, wares, or merchandise, of the value of two hundred dollars or upwards, shall depart with the said ship or vessel from any port, with intent to go to another district, without such manifest and permit, except as is hereinafter provided, the master or owner of such ship or vessel shall forfeit and pay the sum of four hundred dollars for every such offence; and all goods, wares, and merchandise, of the value of two hundred dollars or upwards, which shall be found on board any such ship or vessel, after her departure from the port where the same were taken on board, without being contained in, accompanied with, such manifest as is hereinbefore directed, except as is hereinafter excepted, shall be subject to seizure and forfeiture. Sec. 26. And be it further enacted, That the master of every ship or vessel of the burthen of twenty tons or upwards, licensed to trade as aforesaid, having on board goods, wares, or merchandise, of the growth or manufacture of the United States only, and being bound from a district in one State to a district in any other than an adjoining State, shall deliver to the collector, or where the collector and surveyor reside at different places within the same district, to the collector or surveyor, as the one or the other may reside at or nearest to the port where such ship or vessel may be, duplicate manifests of the whole cargo on board such ship or vessel, specifying therein the name and place of residence of every shipper and consignee, together with the quantity of goods, wares, or merchandise, shipped by and to each. And upon the oath or affirmation of the said master, before the said collector or surveyor, to the truth of such manifest, it shall be the duty of such collector or surveyor to return to the said Provided always, That nothing herein conmaster one of the said manifests, first certify-tained shall be construed to subject the master ing thereon that the same had been sworn or affirmed to and delivered to him according to law; and also to grant to the said master a permit, authorizing such ship or vessel to proceed to the place of her destination. Sec. 27. And be it further enacted, That the master of every ship or vessel of the burthen of twenty tons or upwards, licensed to trade as aforesaid, not having on board rum or other ardent spirits, exceeding four hundred gallons, and arriving from one district to another in the same State, or from a district in one State to a district in the next adjoining State, with goods, wares, or merchandise, of the growth or manufacture of the United States only, shall, within twenty-four hours, Sundays excepted, next after his arrival at any place or port where a collector or surveyor resides, and before any part of the cargo on board such ship or vessel be landed or unloaded, deliver to such collector or surveyor_a manifest thereof, and shall make oath or affirmation, before such collector or surveyor, that such manifest contains a true account of all the goods, wares, and merchandise, on board such ship or vessel, and thereupon shall receive from such collector or surveyor a permit to land or unload the same. Sec. 28. And be it further enacted, That in all other cases the master of every vessel of the burthen of twenty tons or upwards, licensed to tradeas aforesaid, shall, within twenty-four hours (Sundays excepted) next after his arrival at any port or place within the United States, where a collector or surveyor resides, and before any part of the cargo on board any such ship or vessel be landed or unloaded, deliver to such collec or owner of any ship or vessel licensed to trade as aforesaid, having on board goods, wares, and merchandise, of the growth and manufacture of the United States only, rum and other ardent spirits, exceeding four hundred gallons, excepted, and bound from district to district in the same State, or from a district in one State to a district in the next adjoining State, to any penalty for having departed from the port of loading without such permit and manifest, or to subject the said goods on board such ship or vessel to seizure or forfeiture, in case they are not accompanied with a manifest as aforesaid. Sec. 30. And be it further enacted, That if any ship or vessel having a license to trade or fish for one year, shall, within that time, be destined to any foreign port, the master or commander of every such ship or vessel shall, before he departs from the United States, deliver such license to the collector of the port from whence he intends to depart; and it shall be the duty of such collector forthwith to transmit the license, to him so delivered, to the collector of the district where the same was granted, who shall thereupon cancel every license; and if any master or commander shall neglect or refuse to deliver up such license before he depart from the United States, he shall forfeit and pay the sum of one hundred dollars for every such neglect or refusal. Sec. 31. And be it further enacted, That the fees and allowances for the several duties to be performed in virtue of this act, and the distribution of the same, shall be as follows, to wit: For the first register or certificate of record Acts of Congress. granted for every ship or vessel, there shall be paid to the collector granting the same, the sum of two dollars; For every subsequent one, one dollar and fifty cents; trary to the true intent and meaning of this act, or shall take any other or greater fees than are by this act allowed, or receive any other reward or gratuity, contrary to the provisions of this act; and every surveyor or other person apFor every certificate of enrolment, fifty cents; pointed to measure ships or vessels, who shall For every license to trade between the dif-wilfully deliver to any collector or naval offiferent districts of the United States, or to carry on the bank or whale fishery for one year, fifty cents; For every entry of inward cargo directed to be made in conformity with this act, and for receiving of, and qualifying to, every manifest of vessels licensed to trade as aforesaid, sixty cents; For a permit to land goods of foreign growth or manufacture, twenty cents; For every permit to proceed to the place of destination, twenty-five cents; And for taking every bond required by this act, twenty cents. The whole amount of which fees shall be accounted for by the collector; and where there is a collector, naval officer, and surveyor, shall be equally divided between the said officers; and where there is no naval officer, between the collector and surveyor; and where there is only a collector, he shall receive the whole amount thereof; and where there is more than one surveyor in any district, each of them shall receive his proportionable part of such fees as shall arise in the port for which he is appointed: Provided always, That in all cases where the tonnage of any ship or vessel shall be ascertained by any person specially appointed for that purpose, as is hereinbefore directed, that such person shall be allowed and paid by the collector a reasonable compensation for the same, out of the fees aforesaid, before any distribution thereof as aforesaid. Sec. 32. And be it further enacted, That in every case where the collector is, by this act, directed to grant any license, certificate, permit, or other document, the naval officer, if there be one residing at the port, shall sign the name. Sec. 33. And be it further enacted, That in every case where a forfeiture of any ship or vessel, or of any goods, wares, or merchandise, shall accrue, it shall be the duty of the collector or other proper officer, who shall give notice of the sale of such ship or vessel, or of such goods, wares, or merchandise, to insert, in the same advertisement, the name or names, and the place or places of residence, of the person or persons to whom any such ship or vessel, goods, wares or merchandise, belonged or were consigned at the time of such seizure. Sec. 34. And be it further enacted, That every collector who shall knowingly make any false registry, record, or enrolment, of any ship or vessel; and every officer or person appointed as is herein provided, who shall make any false record, or grant any false certificate, or any document whatever, in any manner that shall not be herein prescribed, or that shall be con cer a false description of any ship or vessel to be registered, recorded, or enrolled, in pursuance of this act, shall, upon conviction of any such neglect or offence, forfeit the sum of one thousand dollars, and be rendered incapable of serving in any office of trust or profit under the United States; and if any person or persons, authorized and required by this act, in respect of his or their office or offices, to perform any act or thing required to be done or performed, pursuant to any of the provisions of this act, and wilfully neglecting or refusing to do or perform the same, according to the true intent and meaning of this act, shall, on being duly convicted thereof, if not subject to the penalty and disqualification aforesaid, forfeit the sum of five hundred dollars for the first offence, and a like sum for the second offence, and shall, from thenceforward, be rendered incapable of holding any office of trust or profit under the United States. Sec. 35. And be it further enacted, That if any certificate of registry, record, or enrolment, shall be fraudulently used for any ship or vessel not entitled to the same by this act, such ship or vessel shall be forfeited to the United States, with her tackle, apparel, and furniture. Sec. 36. And be it further enacted, That if any person or persons shall falsely make oath or affirmation to any of the matters herein required to be verified, such person or persons shall suffer the like pains and penalties as shall be incurred by persons committing wilful and corrupt perjury; and that if any person or persons shall forge, counterfeit, erase, alter, or falsify, any certificate, register, license, permit, or other document, mentioned in this act, or to be granted by any officer of the customs, such person or persons shall, for every such offence, forfeit the sum of five hundred dollars. Sec. 37. And whereas, By an act entitled "An act for laying a duty on goods, wares, and merchandises, imported into the United States," it is provided, that there shall be allowed or paid five cents on every quintal of dried fish, and on every barrel of pickled fish, and of salted provisions, exported from the United States to any country without the limits thereof, in lieu of the drawback of the duties imposed on the importation of the salt employed and expended therein; and there are now large quantities of salt within the United States, imported before any duties were laid for the use of the said United States: Be it enacted, That no allowance shall be made by any collector for any dried or pickled fish, or for any salted provisions, which shall be exported from the United States prior to Acts of Congress. the last day of May, one thousand seven hun-warrants signed by the Secretary of the Treadred and ninety. Approved, September 1, 1789. An Act to establish the Treasury Department. sury, without which warrant so signed, no acknowledgment for money received into the public Treasury shall be valid. And the said Treasurer shall render his accounts to the Comptroller quarterly, (or oftener if required,) and shall transmit a copy thereof, when settled, to the Secretary of the Treasury. He shall, moreover, on the third day of every session of Congress, lay before the Senate and House of Representatives fair and accurate copies of all accounts by him from time to time rendered to, Be it enacted, &c., That there shall be a Department of Treasury, in which shall be the following officers, namely: A Secretary of the Treasury, to be deemed head of the Department, a Comptroller, an Auditor, a Treasurer, a Register, and an assistant to the Secretary of the Treasury, which assistant shall be appoint-and settled with the Comptroller as aforesaid, ed by the said Secretary. as also a true and perfect account of the state of Sec. 2. And be it further enacted, That it the Treasury. He shall at all times submit to shall be the duty of the Secretary of the Trea- the Secretary of the Treasury, and the Compsury to digest and prepare plans for the im-troller, or either of them, the inspection of the provement and management of the revenue, moneys in his hands; and shall, prior to the enand for the support of public credit; to prepare tering upon the duties of his office, give bond, and report estimates of the public revenue and with sufficient sureties, to be approved by the the public expenditures; to superintend the Secretary of the Treasury and Comptroller, in collection of the revenue; to decide on the forms the sum of one hundred and fifty thousand dolof keeping and stating accounts and making re-lars, payable to the United States, with conditurns, and to grant under the limitations herein tion for the faithful performance of the duties established, or to be hereafter provided, all of his office, and for the fidelity of the persons warrants for moneys to be issued from the Trea- to be by him employed, which bond shall be sury, in pursuance of appropriations by law; to lodged in the office of the Comptroller of the execute such services relative to the sale of the Treasury of the United States. lands belonging to the United States as may be by law required of him; to make report and give information to either branch of the Legislature, in person or in writing, (as he may be required.) respecting all matters referred to him by the Senate or House of Representatives, or which shall appertain to his office; and generally to perform all such services relative to the finances as he shall be directed to perform. Sec. 5. And be it further enacted, That it shall be the duty of the Auditor to receive all public accounts, and after examination to certify the balance, and transmit the accounts with the vouchers and certificate to the Comptroller for his decision thereon: Provided, That if any person whose account shall be so audited, be dissatisfied therewith, he may within six months appeal to the Comptroller against such settlement. Sec. 3. And be it further enacted, That it Sec. 6. And be it further enacted, That it shall be the duty of the Comptroller to super-shall be the duty of the Register to keep all acintend the adjustment and preservation of the counts of the receipts and expenditures of the public accounts; to examine all accounts set-public money, and of all debts due to or from tled by the Auditor, and certify the balances the United States; to receive from the Comparising thereon to the Register; to countersign troller the accounts which shall have been all warrants drawn by the Secretary of the finally adjusted, and to preserve such accounts Treasury which shall be warranted by law; to with their vouchers and certificates; to record report to the Secretary the official forms of all all warrants for the receipt or payment of mopapers to be issued in the different offices for neys at the Treasury, certify the same thereon, collecting the public revenue, and the manner and to transmit to the Secretary of the Treasuand form of keeping and stating the accounts ry copies of the certificates of balances of acof the several persons employed therein. He counts adjusted as is herein directed. shall moreover provide for the regular and punc- Sec. 7. And be it further enacted, That whentual payment of all moneys which may be col-ever the Secretary shall be removed from office lected, and shall direct prosecutions for all de-by the President of the United States, or in any linquencies of officers of the revenue, and for debts that are or shall be due to the United States. Sec. 4. And be it further enacted, That it shall be the duty of the Treasurer to receive and keep the moneys of the United States, and to disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by the Comptroller, recorded by the Register, and not otherwise. He shall take receipts for all moneys paid by him, and all receipts for maneys received by him shall be endorsed upon other case of vacancy in the office of Secretary, the assistant shall, during the vacancy, have the charge and custody of the records, books, and papers, appertaining to the said office. Sec. 8. And be it further enacted, That no person appointed to any office instituted by this act, shall directly or indirectly be concerned or interested in carrying on the business of trade or commerce, or be owner in whole or in part of any sea vessel, or purchase by himself, or another in trust for him, any public lands or other public property, or be concerned in the |