canceled by the obligors paying the sum due thereon, the amount so collected shall be indorsed on the bond by the collector, and certified by the naval officer, and shall go into a separate account, to be styled "Account of bonds collected," and so stated in the collector's customs accounts.

ART. 1839. Collectors shall report every month all the transportation and export bonds remaining uncanceled in their respective districts, on the first day of the month; such report to be mailed within ten days after the close of the month. In the column headed "Remarks" collectors will state, opposite each bond, whether the same has been reported to the United States district attorney for suit or remains under extension of time ordered by the Secretary for the Treasury.

ART. 1840. In order to enforce a proper responsibility on the part of collectors for merchandise in bond, it is requisite that they account for the duties accruing on merchandise entered in their respective districts for warehousing or rewarehousing, and with the same particularity as to details as they are required to account for the duties on goods entered for consumption. For this purpose suitable forms will be furnished by the Department, in strict conformity to which all collectors will be required to keep and render their warehouse and bond accounts monthly to the Auditor for the Treasury Department.

ART. 1841. When goods are constructively warehoused or rewarehoused, and entered immediately for transportation, exportation, or consumption, they will be entered in the appropriate abstract of goods warehoused or rewarehoused; and the bond number given will be the transport or export bond number. Corresponding entries will be made in the bond account.

All abstracts of duties and bonds must be countersigned by the naval officer, where there is one. Where no transactions have occurred requiring returns, collectors will so report.

§ 14. MONEYS RECEIVABLE FOR DUTIES, ETC.

3511.

ART. 1842. Gold coins of the United States are receiv-R. S., 3473, 3505, able for duties at their nominal value, in unlimited sums provided the loss of weight by abrasion or ordinary wear does not exceed one-half of one per centum in twenty years or in that proportion for a shorter period of circulation.

Silver dollars of the United States, other than trade 20 Stat., 25, § 1.

21 Stat., 8, § 8.

T. D. 12160; R.

S., 254, 3589 and

296, § 3; 20 Stat., 26, § 3.

dollars, are receivable for duties, at their nominal value, in unlimited sums.

Silver half-dollars, quarter-dollars, dimes, and halfdimes are receivable for duties in sums not exceeding ten dollars in any one payment.

United States demand notes, United States Treasury 3590; 18 Stat., notes, and certificates of deposit of gold coin and bullion and of standard silver dollars of the United States are receivable for duties at their nominal value in unlimited amounts.

R. S., T. D. 6072.

3048;

21 Stat., 8, § 3.

Debenture certificates for payment of drawback, which may have been issued according to law, shall be received in payment of duties at the custom-house at which they were issued.

ART. 1843. When the total amount of duties in any one payment can not be paid entirely in the proper legaltender coin, currency, or certificates, of denomination of one dollar or greater, such fractional part may be paid in silver coins of denominations of less than one dollar, or when the total amount of such duties does not exceed $10 such total amount may be paid in silver coins of denominations of less than $1. The minor coins of the United States shall be a legal tender at their nominal value for any amount not exceeding 25 cents in any one payment. At the port of New York duties may be paid by certified drafts upon coin previously deposited in the subtreasury.

ART. 1844. The Treasurer and assistant treasurers of the United States and all public and national-bank depositaries will receive, for credit in account, all silver or minor coins of the United States not mutilated which have been received by a public officer in the usual course of business and are offered by him for deposit.

No distinction will be made on account of the date of the coinage or denomination of any silver or minor coins. ART. 1845. The circulating notes of national banks are receivable at their nominal values for all payments other than duties on imports, and the fractional currency notes R. S., 8574,5184. of the United States are receivable for all payments, other than customs, when offered in sums not exceeding five dollars.

ART. 1846. Payments in gold coin should be weighed by single pieces; but if in bulk, the coins must be separately examined and tested as far as necessary; $1 pieces must R. S., 125, 3505. be separated from larger coins and weighed apart, and the weighing in bulk must be done by amounts of $10, $100, $1,000, or multiples thereof.

In weighing coins, the ounce troy and the decimals R. S., 3548. thereof are to be used.

The standard weight and the least current weight of certain specified sums in gold coins above the dollar are as follows:

The 5,000 pieces of gold dollars will be current when weighing not less than 266.145 ounces troy.

The standard weight and the least current weight of single gold coin of the United States are as follows:

R. S., 2640.

T. D. 9856.

CHAPTER XXVII.

ACCOUNTS AND RETURNS OF PUBLIC MONEY AND PROP-
ERTY.

§ 1. FINANCIAL RECORDS.

ART. 1847. Customs officers charged with the duty of receiving, depositing, and disbursing public moneys are required by law and regulation to keep strict and accurate records in books provided for that purpose of their receipts, deposits, and disbursements, and to render to the proper bureau of the Treasury with promptness, regularity, and accuracy such accounts and returns thereof as may be required by law and regulation, and in such form as may be prescribed.

ART. 1848. Both the retained records and the accounts and returns rendered to the Treasury shall include all receipts, from whatever source, and all disbursements, for whatever purpose, and any change in the balances due to or from the receiving or disbursing officers must be effected by proper debits and credits, and never by the omission of any transactions or parts of transactions.

ART. 1849. The retained records of receipts and disbursements will be composed of daily entries, made as the transactions occur, and duplicates of all vouchers taken, which vouchers must be numbered, briefed, and filed from day to day. All letters and papers received will also be briefed and filed in like manner. The retained records and vouchers of an office are regarded as public property, subject to inspection by authorized persons, and must be transferred by collecting or disbursing officers to their successors.

ART. 1850. In the caption of all accounts and records of accounts the United States shall be the party first named. The money of account of the United States is expressed in dollars and the decimal parts thereof.

§ 2. REPORTS OF DEPOSITS.

ART. 1851. Collectors who deposit their receipts of public moneys daily must transmit to the Secretary of the Treasury daily returns of their receipts and deposits, stating the several specific sources of receipt and the

amount accruing from each source. These returns must be numbered consecutively, first from the beginning of the collector's term of office to the end of the fiscal year, and afterwards from the beginning to the end of each fiscal year, or until the expiration of the incumbency of the officers.

Collectors who do not deposit their receipts daily are required to make weekly returns of their receipts and deposits, analyzed and numbered in the same manner.

ART. 1852. In addition to the daily and weekly returns of receipts and deposits to be rendered to the Secretary of the Treasury, collectors shall make monthly returns of their receipts and expenditures to the Auditor for the Treasury Department, and if at any time money is received which can not for any reason at the time of the receipt be included in a regular account, such money must be reported and included in the monthly return of moneys received and paid. They will also render weekly statements of unexpended balances remaining to their credit as disbursing officers, specifying the amount belonging to each appropriation. The statement for the first full week of each month shall include any fractional part of a week at the beginning of the same month, and the statement for the close of the month shall also include the last full week in the same month.

ART. 1853. A statement of all violations of customs, navigation, and steamboat laws and the penalties incurred. therefor, and a statement of the disposition of seizures, fines, penalties, and forfeitures shall be forwarded at the close of each month to the Auditor for the Treasury Department.

A statement of moneys received on account of deaths of passengers on shipboard shall be forwarded at the close of each quarter to the Auditor for the Treasury Department. ART. 1854. Officers of the customs making collections See Art. 1579. (excepting at the ports of Boston, New York, Philadelphia, Baltimore, New Orleans, and San Francisco) are required to issue a receipt for each and every collection, on the forms provided for that purpose. These receipts are to be used as nearly as possible consecutively as numbered, and the stubs thereof forwarded at the close of each month to the Auditor for the Treasury Department.

§ 3. ESTIMATES.

ART. 1855. Disbursing officers shall forward to the Secretary of the Treasury estimates of the amounts required