revenue from customs, and should agree therewith, viz: Salary, commissions on moneys collected, compensation from storage, fees under sec. 22, act June 10, 1890, and sec. 9, act March 3, 1897, amount due for services to American vessels. The United States will be charged with the compensation accruing to the officers rendering the account, separated under two heads: "Compensation from salary, fees, commissions, services to American vessels, and fees act June 10, 1890, and March 3, 1897," and "Compensation from storage." Any surplus accruing on this account from month to month is to be deposited to the credit of the officer and treated as other disbursing funds. The surplus, if any, remaining on the 30th of June each year must be deposited to the credit of the Treasurer of the United States as surplus emoluments.

ART. 1872. Collectors are required to render monthly accounts of bonded warehouse transactions, in which they are to debit themselves with the duties on all imported goods warehoused, rewarehoused, and constructively warehoused or rewarehoused, and credit themselves with the duties on all withdrawals for consumption, transportation, or exportation, and with allowances and deficiencies.

ART. 1873. Collectors will also charge themselves with the duties on all transportation and exportation bonds taken by them, and credit themselves with the amount of the same when the bonds are canceled.

In case no transactions occur, a report to that effect should be rendered at the close of each month.

§ 7. PROPERTY RETURNS.

ART. 1874. Collectors and surveyors of the customs having custody of public property are required to render to the Secretary of the Treasury the following returns, viz:

(1) A complete record in detail of all public property in the custody of collectors and surveyors should be kept in proper form for reference, specifying the office or room and story of the building in which the articles are located, together with the cost and date of purchase and condition of the same as shown by the receipt to their predecessor, or their latest inventory, and all authorizations to purchase, transfer, sell, drop, or otherwise dispose of articles should be entered upon this record. Blank record books required by this paragraph will be supplied on application to the Department.

(2) In order to comply with the requirements of section 197, Revised Statutes, returns of furniture and fixtures and miscellaneous public property will be rendered to the Secretary of the Treasury semiannually, on the 30th of

June and 31st of December, and will embrace only such articles as have been acquired, transferred, dropped, sold, or otherwise disposed of during the period covered by the returns submitted.

(3) The returns should specify the office, room, and story of the building in which the articles are or were located, and the number and description of the articles, care being taken to give the date of authority to purchase, sell, drop, or transfer, and the cost of the articles.

(4) Articles should not be entered upon the records of the office nor included in the semiannual returns until they have been received, whatever the date of authority for their purchase; but when received, this date should be entered in its proper column, and under the head of "Remarks" the date of their receipt.

(5) Furniture and fixtures embrace carpets, matting, rugs and mats, window curtains, shades and awnings, spittoons and cuspidors, water coolers, platforms, screens, counters, railings, gates, and other furniture unenumerated herein.

(6) No articles of furniture or fixtures should be transferred from one office to another without previous authority from the Department.

(7) All items should be continued upon the records of the office until authority has been obtained from the Department to drop them.

(8) Where articles are sent from the Department the date of the letter of transmittal should be given in column of "date of authority for purchase."

(9) In requesting authority to make transfers, sell or drop articles, the items should be designated as they are entered upon the record.

(10) When old articles of furniture are converted into other articles, the old articles should, after authority has been obtained, be dropped from the record and the new articles entered thereon under the date of the authority to make such change.

(11) On retiring from office the officer will forward to the Department the receipt, in detail, of his successor for all property transferred to him, which will be compared, and should agree, with the record as kept by the Department. Blanks for this receipt (Form No. 171c) will be supplied on application to the Department.

ART. 1875. All property for which returns are required will be charged to and accounted for by the collector, who, on retiring from office, will forward receipts in duplicate of his successor for the property so transferred.

CHAPTER XXVIII.

REPORTS REQUIRED FROM CUSTOMS OFFICERS.

ART. 1876. The following is a list of accounts, estimates, reports, returns, statements, etc., with their catalogue numbers, which are required to be forwarded by collectors and other chief officers of the customs to the various officers of the Treasury Department, as designated below. The blank forms, as numbered, do not apply to the port of New York:

$1. TO THE SECRETARY.

Daily.

Cat. No.

226. Statement of moneys received and deposited. (From ports where there is an assistant treasurer.)

Weekly.

203. Statement of releases of prohibited importations upon payment of fine equal to duty.

226. Statement of moneys received and deposited. (From ports where there is no assistant treasurer.)

572. Report of arrival of Chinese persons.

996. Requisition for books and blanks by collectors at naval-office ports.

Monthly.

105. Account current of disbursements, Revenue-Cutter Service. 106. Abstract of expenditures, Revenue-Cutter Service. 114. Pay roll of employés; assistant custodians and janitors.

165. Report of cigar and cigarette stamps received and used.

166. Abstract of cigars and cigarettes imported, inspected, and

stamped.

167. Report of customs liquor and opium stamps.

169. Report of music imported in violation of copyright laws.

170. Report of absence of employés.

170. Abstract of changes of employees.

172a. Estimate of moneys required to defray the expenses of collecting the revenue. (For use at large ports.)

181. Report of refunds of duties erroneously exacted. (For navaloffice ports.)

202. Report of business transactions.

220. Statement of classification of expenditures for the Revenue

Cutter Service.

222. Estimate of money required to defray the expenses of the Reve.

nue-Cutter Service.

233. Estimate for excess of deposits and debentures.

996. Requisition for books and blanks by chief officers of customs, other than collectors at naval-office ports.

2017, 2018. Pay roll and voucher, Revenue-Cutter Service.

Quarterly.

116. Voucher for furniture and repairs of furniture.

1726. Estimate of moneys required to defray the expenses of collecting the revenue. (For use at small ports.)

1000. Requisitions for stationery by chief officers of customs at naval-office ports and the collector and appraiser at Chicago. (The July requisition should include an inventory of stationery on hand.)

2019, 2019. Vouchers for supplies and repairs, revenue-cutter

service.

Semiannually.

171. Return of furniture and fixtures.

996. Requisition for books and blanks. (From other than navaloffice ports.)

997. Requisition for customs cigar and cigarette stamps. 997. Requisition for customs liquor and opium stamps.

1000. Requisition for stationery. (At ports indicated in Dept. Cir. No. 19 of 1900.) (The July requisition should include an inventory of stationery on hand.)

Annually.

1000. Requisition for stationery. (At ports indicated in Dept. Cir. No. 19 of 1900.)

Whenever necessary.

117. Voucher for fuel, light, and water.

173. Special estimate. (For miscellaneous uses.)

178a. Certified statement of excess of duty exacted.

204. Report of catch of fur seals.

§ 2. TO THE AUDITOR FOR THE TREASURY DEPARTMENT.

Weekly.

232. Statement of public funds (also monthly).

Monthly.

1 to 15, inclusive. Account current and abstracts, customs.

16. Abstract of certificates of deposit.

20, 21. Account current and abstracts of drawbacks on coal. 57,58. Account current and abstract, fines, penalties, and forfeitures. 77, 78. Account current, and abstract of moneys received on account of deceased passengers.

81, 82, 84. Account current and abstracts, disbursements; expenses collecting customs.

86, 87, 929, 933, 982. Pay rolls.

89, 90, 91, 91, 91, 917. Vouchers for services, general, and traveling

expenses.

92. Abstract of receipts and expenditures on account of private

bonded warehouse.

94, 96, 96, 97. Abstracts of moneys received for storage, etc.; overtime of officers, etc.; night service of inspectors; and miscellaneous uses.

125, 126. Account current and abstract of refund of; excess of

deposits.

127. Receipts for excess of deposits for unascertained duties refunded. 130. Importer's receipt on satisfaction of judgment.

135, 136, 137. Account current and abstracts of debentures.

140, 141. Account current and abstract of payment of awards of compensation.

142. Receipt for payment of award.

150. Account current of official emoluments.

152. Statement of official fees received.

153. Report of fees for services performed which are chargeable to the United States.

153. Report of services performed for American vessels which are chargeable to the United States.

154. Certificate of services performed.

155. Report of no transactions (customs, fines, penalties, and forfeitures, immigration fund, deceased passengers, etc.).

156. Report of accounts sent to the Treasury Department.

157. Report of entries.

177. Certified statement of duties paid on imported salt.

197-198. Statement of merchandise, and estimated duties thereon. 230. Return of moneys received and paid.

234. Report of seizures, fines, etc.

235. Report of disposition of seizures, fines, etc.

236. Report of no transactions in seizures, fines, etc.

237. Report of no transactions in disposition of seizures, fines, etc.

238. Statement of Nos. 154, 399, 491, 635, 636, and 1012 issued.

399. Stubs of receipts for duties and fees.

424-431. Abstracts of duties, etc.

432. Abstract of allowances for deficiencies, etc., on goods.

433. Abstract of reductions of duties on withdrawals.

433. Abstract of duties on merchandise withdrawn for construction or repair of vessels. (Sections 2513 and 2514, R. S.) 433). Abstract of duties on merchandise withdrawn as supplies for vessels.

434. Abstract of increase and allowance of duties, etc.

435. Abstract of sales of goods in warehouse more than three years. 4354. Statement of unclaimed merchandise.

436. Abstract of duties collected in excess.

437. Statement of merchandise in warehouse.

444. General account of bonds for duties on goods warehoused.

445. Account of transportation bonds.

446. Account of export bonds.

447, 448. Returns of uncanceled bonds.

491. Stubs of receipts for tonnage tax.

611. Free entry.

635. Stubs of statements of printed matter imported through the mails.

636. Stubs of statements of merchandise imported through the mails. 1012. Stubs of receipts for duties collected on small importations.

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