1682. An abstract (E) or form of a similar general account as the aforesaid, to be rendered annually, (instead of the said form (D,) as the supposed case may require,) referring to a supposed case in which the nett fees and emoluments do not amount to the maximum of $400 allowed by the law; which deficiency is to be made up to the officers out of other funds: C's cir. 28th May, 1822; V. 2, pp. 169, 183. 1683. An abstract (H) or form of a general account, to be rendered annually, of the fees received by Collectors for issuing certificates to accompany distilled spirits, wines, and teas, and of the commissions for their disbursements as superintendents of Light-hɔuses, and as agents for the Marine Hospital department: C's cir. 28th May, 1822; V. 2, pp. 169, 186. [Same subject.] [Same subject.] 1684. The form of a return of public property connected with the offices of Officers of of Public Property: the Customs, independent of bonds and cash in hand-that is, of scales, weights, boats, &c. --is transmitted, to be rendered annually to the Secretary on the 31st December: S's cir. 6th February, 1792; V. 1, p. 105. 1685. An account of the public property in a Collector's District is to be rendered at the close of each year, according to form transmitted; to embrace every species of property in charge of Officers of the Customs: C's cir. 5th April, 1806; V. 1, p. 235. 1686. The account or statement to be rendered annually of the public property in a Collector's District, according to form prescribed, must be accompanied with explanatory remarks: C's cir. 5th April, 1806; V. 1, p. 235. 1687. A new form of account or statement is prescribed, to be rendered annually, of "the public property remaining in a District, exclusive of the forms and instructions for conducting the public business, and of cash and Custom-house bonds": C's folio cir. 31st July, 1821; p. 8. [Same subject.] [Same subject.] [Same subject.] 1688. (The list of property required to be handed over, by a former Collector to his successor in office, should include the circular instructions and forms prescribed for official observance: C's cir. 22d August, 1821; V. 2, p. 144.) [Same subject.] Commerce: 1689. In consequence of great dissatisfaction in Congress at the delay of "the annual of Navigation and statements of the Commerce and Navigation of the United States" by the Register of the Treasury, who attributes it to the delays of Collectors in making their returns to him, the Secretary entreats the Collectors to make extra efforts to make the said returns, and authorizes the employment of additional clerks, if necessary: S's cir. 31st August, 1832; V. 2, p. 292. 1690. An annual transcript of the inventories of Revenue cutters, to be rendered to the and Inventories of Secretary at the end of the year, is included in the enumeration of other returns required Revenue Cutters. weekly, monthly, quarterly, &c., together with a general recapitulation of the circular instructions heretofore given by the Secretary to Collectors, Receivers, and Depositories, &c., to supply the deficiency of those which may have been lost or mislaid, but not to supersede any others in force: S's cir. 12th November, 1835; V. 3, pp. 82 to 87. SECTION 3. Of the Disbursements of Moneys actually deposited in the Treasury, or of Moneys constructively in the Treasury. (a.) Of the refunding of Duties paid under protest—the same having been deposited in the Treasury, to the credit of the Treasurer, as a separate fund, to be refunded by appropriation, or authority of law, on certain contingencies. (b.) Of Disbursements on account of the salaries, fees, and emoluments of District Attorneys, Marshals, Clerks of Courts, and Jurors, &c.; and on account of Judges of United States, of Governors and Secretaries of Territories, Members and Officers of Territorial Legislatures, and all others who receive their pay direct from the Treasurer. (c.) Of Disbursements on account of Military Pensions, whilst they were wholly or in part under the direction of the Treasury Department. DUTIES PAID UNDER PROTEST-to be deposited as (a.) Of the refunding of Duties paid under protest (87)—the same having been deposited in the Treasury, to the credit of the Treasurer, as a separate fund, to be refunded by appropriation, or authority of law, on certain contingencies. 1691. All moneys paid to Collectors as unascertained Duties, or as Duties paid under a separate protest, are required to be deposited to the credit of the Treasurer of the United States, to fund, to be refunded be kept, and to be drawn and paid in due form, by order of the Secretary of the Treasury, by authority of law: according to the second section of the General Appropriation act of the 3d March, 1839, setting apart the same as a fund to meet those protests, &c.: C's cir. 13th March, 1839, V. 3, p. 709. -any balance of such appropriation to be re 1692. Any balance of the aforesaid fund appropriated to repay Duties overpaid, paid deposited at the end under protest, as may remain in the hands of Collectors at the end of a quarter, must be deposited (again) to the credit of the Treasurer: C's cir. 9th May, 1839; V. 3, p. 733. of the quarter. 1693. Judicial decisions for recovery, against a Collector, of Duties paid under protest, are not to be applied by Collectors to other cases, so as to authorize the refunding of Duties, under supposed similar circumstances, without previous consultation with the Department: C's cir. 21st February, 1840; V. 3, p. 795. 1694. The above instruction is confirmed, for the time being, (with deference to the future action of Congress,) by the decision of the Secretary of the Treasury, as to all cases of mere similitude to those decided by the Court, requiring that the cases shall be identical, to justify the refunding the Duties: C's cir. 19th March, 1840; V. 3, p. 799. 1695. The aforesaid confirmation of the Secretary of the Treasury is modified, so as to authorize the Duties paid under protest on "Twist," as sewing silk, to be refunded without awaiting judicial decision: C's cir. 23d May, 1840; V. 3, p. 813. 1696. Instructions of the Secretary are transmitted by the Comptroller, in relation to refunding Duties paid under protest on a certain description of Saltpetre, of which samples are forwarded for the government of Collectors, when a return of Duties is claimed in identical cases: C's cir. 11th June, 1840; V. 3, p. 817. (87.) See note ante, No. 1448, showing that other Duties besides those paid under protest, if refunded after having been deposited in the Treasury, belong to this class of disbursements. 1697. Further instructions are given in relation to refunding Duties paid under protest, in certain cases, and in explanation of former instructions on the subject; and also directing the cancelling of the bonds given for Duties in such cases: C's cir. 2d July, 1840; V. 3, p. 831. Judicial decisions complied with, as to 1698. Several cases are enumerated of articles pronounced by judicial decisions to be duty free; in which cases any Duties that have been paid or bonded (under protest) must free articles. be refunded or cancelled: C's cir. 2d July, 1840; V. 3, p. 831. Soda Ash also decided to be free, and 1699. A suit for recovery of Duties paid under protest on Soda Ash not crystallized having been just determined in favor of the importers, the said article is to be admitted duty duties to be refunded. free hereafter, and the Duties paid under protest in identical cases are to be refunded: C's cir. 14th December, 1840; V. 3, p. 859. 1700. Gunny Cloth or bags, and Worsted Plush, having been declared by judicial decisions to be exempt from Duty, the Duties paid under protest in all such cases are to be refunded, according to former instructions: C's cir. 19th January, 1841; V. 3, p. 863. 1701. The aforesaid instruction, as to refunding Duties on Gunny Cloth or bags, suitable for cotton bagging, and the cancelling of bonds for the same, is suspended for the further consideration of the Department: C's cir. 23d March, 1841; V. 3, p. 871. 1702. (Under the Tariff act of the 11th September, 1841, the said Gunny Cloth, and other similar articles, are decided to pay Duty: C's cir. 30th September, 1841; V. 3, p. 890.) 1703. Duties paid under protest to a Collector who fails to account for them to the United States cannot be refunded by his successor in office, except by special legislative sanction, (the appropriate fund not being deposited:) O's cir. 2d February, 1841; V. 3, p. 869. 1704. "Numerous applications having been made, and still being presented, to this Department, for the return of alleged excess of Duties paid on the importation of goods, wares, and mercandise, made at various periods prior to the passage of the Tariff act now in force-in some cases the said Duties having been paid under protest, and in other cases without such protest-it is proper (says the Secretary of the Treasury to Collectors and Naval Officers,) to inform you, and through you the applicants at your port, that the Department, having taken into consideration this class of claims upon the Treasury with special reference to its powers and duties, under the laws, in directing the refunding of Duties, has determined that its exercise of such authority must be restricted to those cases only where the importation has been, or shall be, made subsequently to the passage of the Tariff act of the 30th August, 1842, whether the alleged excess of Duty has been paid under protest, or without such protest," &c.: S's cir. 20th December, 1844; V. 3, p. 360. (b.) Of disbursements on account of the salaries, fees, and emoluments of District Attorneys, Marshals, Clerks of Courts, and Jurors, &c., and on account of Judges of the United States, of Governors and Secretaries of Territories, Members and Officers of Territorial Legislatures, and all others who receive their pay direct from the Treasurer. 1705. Marshals' fees, of $1 50 per day, for the custody of vessels seized, are illegally Gunny Cloth and Worsted Plush, ditto. Decision suspended as to Gunny Cloth. Said Gunny Cloth pays Duty under new Tariff of 1841. Duties paid under counted for, cannot be protest, but not acrefunded. The refunding of excess of Duties paid under protest, or without protest, previous to the Tariff of 1842, barred by decision of the Secretary of the Treasury. MARSHALS' EMOLU allowed by Collectors since the act of the 28th February, 1799, which provides no other compensation than a certain commission on the amount of sales of such vessels, in the event of condemnation: C's cir. 30th December, 1811; V. 1, p. 265. 1706. The fees which are taxable in District and Circuit Courts are required to be made out, by the Clerks of the Courts, in tabular form, and transmitted to the Comptroller, for the information of Congress: C's cir. 11th November, 1815; V. 1, p. 291. 1707. Marshals' accounts of their disbursements, instead of being made quarterly, are required to be rendered immediately after the adjournment of a Court, and are not to be delayed three months under any pretence: C's cir. 20th March, 1823; V. 2, p. 255. 1708. The Secretary of the Treasury informs Marshals that, to secure the due application of moneys placed in their hands for disbursement, it is deemed proper that no advance shall be made to any Marshal, hereafter, for an approaching term of a Court, until his accounts for the preceding term shall have been rendered to the accounting officers: S's cir. 27th July, 1829; V. 2, p. 220. 1709. Marshals' "fee-bills" must state whether the charges made are in virtue of the act of Congress regulating their fees for certain services, or are claimed under the "fee-bills" of their respective States for services not particularly specified by the act of Congress; and all officers to whom Marshals pay fees must be required by them to state their accounts in the same way: Circular of the 1st Auditor (extra official) 2d February, 1837; V. 3, C's cirs., p. 558. (88.) 1710. Marshals (as well as Collectors and other disbursing officers) appointed during the recess of the Senate, are required to renew their Official Bonds on being subsequently confirmed by the Senate, the sureties to the former not being responsible beyond the temporary commission; and, consequently, they are also required to keep their accounts, accruing under the former Bonds, separate from those under the subsequent Bonds: C's cir. 2d September, 1839; V. 3, p. 771. 1711. Marshals (and other disbursing agents) are required, in order to comply with the instructions of the 2d of September, 1839, to deposite to the credit of the Treasurer any public money they may have on hand at the expiration of their term of office, or of their Official Bond: C's cir. 2d February, 1840; V. 3, p. 797. Accounts of fees 1712. The fees, emoluments, &c., of District Attorneys, Marshals, and Clerks of Courts and emoluments by Attorneys, Marshals, of the United States, except in Territories and the District of Columbia, are, according to the act of the 3d March, 1841, making appropriation for the Civil and Diplomatic expenses of the Government, required to be rendered annually to the 1st Auditor, agreeably to form (88.) A series of seven forms for Marshals' returns, prescribed shortly after the above circular, as would appear from a date on the sixth form, having been found in a bundle in the mass of circular instructions andss documents here arranged, but without connection or reference to any particular instructions, a copy of them, with such interlineations as correspond with the alterations of them now in use, is placed immediately after the aforesaid S's cir. 27th July, 1829, in the 2d vol. of the Secretary's circulars-there being none so near its date in the Comptroller's collection. transmitted, with instructions and explanations of the act: C's cir. 1st February, 1842; V. and Clerks, to be ren3, p. 925. 1713. The foregoing instructions by the Comptroller of the 1st February last, respecting the annual statements of the fees and emoluments of Attorneys, Marshals, &c., are approved, and again transmitted by the Secretary of the Treasury: S's cir. 24th March, 1842; V. 3, p. 277. dered to the 1st Auditor annually: the same approved and repeated. Semi-annual re 1714. Returns of District Attorneys' accounts current of official receipts and expenditures for the half year ending the 31st December, 1842, are required, under act of 18th turns, under act of May, 1842, according to forms prescribed: S's cir. 5th May, 1843; V. 3, p. 309. 1715. Returns of Marshals' accounts current of their official receipts and expenditures for the half year ending the 31st December, 1842, are required, under the act of 18th May, 1842, according to forms prescribed: S's cir. 5th May, 1843; V. 3, p. 313. 1716. Returns of accounts current of Clerks of Courts of the United States of their receipts and expenditures for the half year ending the 31st December, 1842, are required, under the act of 18th May, 1842, according to forms transmitted: S's cir. 5th May, 1843; V. 3, p. 311. (89.) 1717. The erroneous practice, which has subsisted to this day, of officers of the Government rendering their accounts to the First Comptroller's Office, instead of the 1st Auditor's, for settlement, is required to be corrected, hereafter, by addressing all accounts for settlement to the 1st Auditor: C's cir. 1st March, 1830; V. 3, p. 49. 1718. The disbursing agents for the contingent expenses of the Executive Departments at the Seat of Government (90) are required to have their accounts properly vouched, with the endorsement of the heads of their respective offices approving the same: C's cir. 8th November, 1833; V. 3, p. 418. 18th May, 1812. lowed after the end of the quarter. 1719. Disbursing agents at the Seat of Government are required to render their accounts ten days only al to the 1st Auditor, within ten days after each quarter, for settlement: C's cir. 30th November, 1842; V. 3, p. 977. Extra agency for claimants at a distance to pay their salaries 1720. Receivers of Public Moneys are authorized, by the Secretary of the Treasury, to pay public creditors in their neighborhood, and take an assignment of their supposed claims on the Treasury, to be forwarded to the Department; on receipt of which Warrants, in or other dues: their own behalf, will be returned to them for the sums due; all which Warrants will be deemed ample vouchers in the settlement of their accounts: S's cir. 6th August, 1834; V. 3, pp. 19, 20. (89.) "Receipts,” in the above accounts current, allude to moneys advanced by the Treasury to said officers for disbursement. (90.) Meaning those disbursing agents only whose accounts are settled by the 1st Auditor, and in a few irregular instances by the 5th Auditor, (including District Attorneys, Marshals, and Clerks of Courts, among the rest,) and necessarily inapplicable to that great multitude of disbursing agents whose accounts are examined and settled by other Auditors, the greater part of which are subject to the revision of the Second Comptroller. |