R. S., 251. CHAPTER XXIII. RECEIPTS, DEPOSITS, AND DISBURSEMENTS OF PUBLIC MONEYS. § 1. RECEIPTS. ART. 1579. At custom-houses where there are regularly designated cashiers, such cashiers shall be the sole recipients of all moneys collected. At all other custom-houses or stations, either the collectors personally, or an officer See art. 1854. specially designated for each custom-house or station, or inspectors of baggage, when so authorized, shall be the recipients of such moneys. R. S., 8617. Receipts, when requested, must be given as a matter of right for any payments of money on account of customs or other dues to the United States. Collectors and surveyors receiving moneys from district attorneys, marshals, and clerks of courts must give receipts therefor for transmission to the Solicitor of the Treasury as evidences of payment. Lawful money only should be accepted in payment of public dues. § 2. DEPOSITS. ART. 1580. The gross amount of receipts from customs, from whatever source derived, shall, as soon as possible, be deposited to the credit of the Treasurer of the United States, proper certificates of deposit in triplicate at ports where there is a naval officer, in duplicate elsewhere, being taken therefor, the original of which shall be transmitted to the Secretary of the Treasury by the depositary, as required by law, one transmitted to the naval officer of the port, and one retained by the depositor. ART. 1581. At ports where the maximum compensation is dependent upon the amount of fees, so much as may be necessary to aid in defraying the current quarterly maximum compensation of officers entitled to receive fees See art. 1950. shall be promptly deposited by collectors to their credit as disbursing officers, and the balance deposited to the credit of the Treasurer of the United States, and certificates taken therefor as in the deposit of customs money. ART. 1582. All sums received for customs duties shall be deposited with the Treasurer or such assistant treasurer of the United States as may be designated in each case; but receipts for tonnage, official fees, and other dues and charges, and the moneys received for disbursement may be deposited with national bank depositories specially designated for such purpose. Whenever the nearest depositories are too remote to admit of daily deposits, collectors will deposit their receipts of duties as often as they amount to $1,000, and at least once a month, even if less than that sum be collected. All such moneys shall be transmitted to the place of deposit in such manner and by such routes as may be prescribed from time to time, the charges for transportation being paid by the Secretary of the Treasury. ART. 1583. When deposits of funds not pertaining to customs are made by collectors, each certificate obtained should state the source of receipt and designate the particular branch of the public service to which it belongs. Public moneys are to be deposited in the names of the collectors or other superior officers, and not in the names of subordinates. ART. 1584. Payments made into court in cases of compromise or in satisfaction of judgments, shall be deposited to the credit of the Treasurer of the United States, either by the collector of the district concerned or in his name. At ports having no authorized depositories for the safekeeping of the public funds collectors shall apply to the Secretary of the Treasury to designate suitable places of deposit. Public funds shall not be deposited to the credit of a private account, nor private funds to the credit of a public account. Cashiers of customs have no authority to disburse public moneys for any purpose whatever or to refund moneys received for duties paid on entries afterwards cancelled. § 3. DISBURSEMENTS. R. S., 3615. T. D. 9856. R. S., 995. ART. 1585. Disbursements of public money are to be R.S., 3620. made by checks drawn by the disbursing officers upon the depositaries, except in those cases where, by general or special regulation, other methods of payment shall be provided. The object or purpose for which the avails of a check are to be applied must be stated briefly on the face or back thereof. R. S., 3651 R.S., 2630, 2631. R.S., 1563, 8648. R.S., 3646, 3647. Payments under $20 in amount, or at a distance from a depository, or for stated salaries, may be made in public. funds instead of in checks or drafts. ART. 1586. Payments not made by checks shall be made either in the funds actually received for disbursement, or in other lawful money of the United States, all exchanges of the funds received, except for gold, silver, United States notes, and national-bank notes, and the acceptance or transmission by a disbursing officer of a receipt or voucher from a public creditor who has not been fully and lawfully paid are prohibited. Duties collected must not be used to make payment for any purpose whatever. ART. 1587. Payment shall be made only by disbursing officers, except in the cases of collectors or surveyors who are unavoidably absent or otherwise disabled, in which cases payments may be made by officers or clerks specially designated for the purpose, with the approval of the Secretary of the Treasury, for whose acts such collectors and surveyors are responsible. Advances of public money are sanctioned only in such cases as may be specially authorized by law. Duplicate checks shall be issued only under such regulations therefor as may be prescribed by the Secretary of the Treasury. ART. 1588. Disbursing officers making payments upon the certificates of other public officers are held responsible for the formal correctness of the vouchers, the accuracy of the computations, the identity of the persons receipting for the money paid, and, so far as such disbursing officers may or ought to know, for the fairness and integrity of the accounts presented and certified to them for payment. Disbursing officers must not recognize nor accept assignments, transfers, hypothecations, or orders for the payment of the compensation of public officers or employés, nor of any other claim or demand against the United States; nor shall they obey any legal process for the attachment of public money in their custody. ART. 1589. Whenever a disbursing officer of the United States shall cease to act in that capacity, he will at once inform the Secretary of the Treasury whether he has any public funds to his credit in any depository, and if so, what checks, if any, he has drawn against the same, which are still outstanding and unpaid. CHAPTER XXIV. DUTIES AND POWERS OF CUSTOMS OFFICERS. GENERAL PROVISIONS. ART. 1590. The general duties and powers of customs officers are such as relate to the documenting of vessels of the United States, in proof of nationality and ownership; the exclusion of foreign vessels from the coastwise trade; the maintenance of the laws and treaties concerning commercial intercourse; the securing of the lawful revenue from importations of foreign merchandise; the suppression and prevention of smuggling and other frauds on the customs revenue; the collection and deposit of the duties, fees, and penalties accruing under the customs and navigation laws; the disbursement of public moneys; the use and preservation of public property; the care and treatment of sick and disabled merchant seamen; the protection of immigrants; and the compilation of returns of the commerce, navigation, and immigration of the United States. ART. 1591. General powers of search, seizure, and arrest R.S., 3059, 3072. are conferred by law upon officers of the customs, including inspectors, occasional inspectors, officers of a revenue cutter, authorized agents of the Treasury Department, and other persons specially appointed for the purpose in writing by a chief officer. In the exercise of these powers they are authorized to board vessels, to hail and stop the same, and to use force, if necessary, to compel compliance, and to search such vessels, and all persons, trunks, and other packages found on board. These general powers are not confined to the districts to which the officers may be attached, but may be exercised in other districts. ART. 1592. Customs officers should warn and instruct persons transacting business with them, so that such persons may not innocently, and through ignorance, commit constructive offenses against the revenue laws or regulations. ART. 1593. Customs officers are authorized to board vessels bound to the United States, either in port or within 9095-35 R. S., 3067. 545 four leagues of the coast, to demand manifests, or make search and examination of any or every part of the vessel, and to seal and take account of any packages found separated from the residue of the cargo; but in the case of foreign vessels protected by treaty, notice of an intended search must be given to the proper foreign consul. They are authorized to stop, search, and examine any vehicle, beast, or person on which or whom they may suspect there is merchandise unlawfully introduced into the United States. If such goods be found, they will seize the vehicle, beast, and all packages, arrest the person or persons, and report the facts to the collector. They are authorized, if necessary, to enter upon or pass through the lands, inclosures, or buildings other than the dwelling house of any person, at all times, either night or day. ART. 1594. When officers of the customs shall have cause to suspect a concealment of merchandise in any particular dwelling house or store, they will, upon application to a justice of the peace or district judge, police justice, or any judge of the circuit or district court of the United States, or any commissioner of the United States circuit court, be entitled to a warrant to enter such house, store, or other place in the daytime only, to search for smuggled goods. They shall, in the performance of official duty, make known, upon being questioned, their official character, and shall have authority to demand of any person, when necessary, within a distance of 3 miles, assistance in making arrests, search, or seizure. Any person refusing or neg lecting so to assist, upon proper demand, renders himself liable to a fine of not more than $200, nor less than five dollars. ART. 1595. Customs officers are empowered to seize all letters, or bags, packets, or parcels containing letters, which are being carried, contrary to law, on board any vessel, or on any post route, and convey them to the nearest post-office, or detain them subject to the orders of the postal authorities. ART. 1596. Principal customs officers are required to keep fair, true, and permanent records and accounts of their official transactions, to submit the same to the inspection of authorized officers at all times, and to turn over all records and official papers to their successors or to other authorized officers. ART. 1597. Chief customs officers should refrain from referring to the Department questions of purely local |