[Same subject.]

EMBARGO OF 1812:

-exportation of cer

ing vessels outward bound, when in fact the articles are not on board for coasting transpor tation, but are subsequently taken on board from some neighboring foreign port or vessel, and thence surreptitiously imported, under cover of the false coasting manifest-to detect and to punish which frauds, and the like of them, instructions are given: S's cir. 7th October, 1811; V. 2, p. 2.

479. An Embargo law having been enacted this day, a copy is transmitted to Collectors, with instructions for executing its provisions: S's cir. 4th April, 1812; V. 2, p. 6.

480. The exportation of specie, and of goods, wares, and merchandize, having been protain articles prohibit- hibited for a limited time, by the act of 14th April instant, the said act is transmitted without remark: S's cir. 14th April, 1812; V. 2, p. 8.

ed.

WAR
AGAINST ENGLAND.

DECLARED

-British goods to be seized and libelled, except captured goods:

Trading with the enemy, practised, and prohibited:

-vessels bearing Brit

ish licenses, subject to seizure:

EMBARGO OF 1813, with instructions:

[Same subject.]

[Same subject.]

481. A declaration of war against Great Britain having this day passed the Legislature, the Secretary of the Treasury apprises the Collectors of the fact, without remark; [by the same act, of 12th June, 1812, Letters of Marque were authorized to be issued by the President:] S's cir. 18th June, 1812; V. 2, p. 10.

482. The Non-intercourse act being still in force, must, in every respect, be carried into effect, and all British merchandize brought into the United States, except property captured from the enemy, is to be seized and libelled: S's cir. 26th August, 1812; V. 2, p. 12.

483. "Trading with the enemy" by our citizens, in violation of the act of the 6th July last, is said to exist on the Northern frontier, by transporting them provisions of various kinds--which Collectors are admonished to prevent and detect: C's cir. 7th October, 1812; V. 1, p. 275.

484. An act "to prohibit the use of Licenses or Passes granted by the authority of the British Government," having passed the Legislature, Collectors are instructed to seize any vessel or merchandize subject to the operation of said act. S's cir. 18th August, 1813; V. 2, p. 27.

485. An Embargo law having been enacted this day, preliminary instructions are given, accompanied with a copy of the act: S's cir. 17th December, 1813; V. 2, p. 28.

486. Additional instructions are given, in great detail, for executing the aforesaid Embargo act, accompanied with sundry forms of Bonds, Certificates, and other documents, liable to be required in making the proper returns to the Treasury-also, authority is given to appoint and remunerate additional officers that occasion may call for, and to resort to the use of military force when necessary, &c.: S's cir. 24th December, 1813; V. 2, pp. 29 to 39.

487. Vessels detained, under the Embargo restrictions, in Districts other than those to which they belong, being permitted, by the act of 4th March instant, to return to their respective Districts, instructions are transmitted to Collectors for their government in executing the law, with sundry forms which the occasion may require: S's cir. 7th March, 1814; V. 2, p. 40.

488. Fishing vessels are authorized to pursue their employment without being required to enter or clear, at every trip, during the Embargo; provided they comply, in other respects, with the injunctions of the law; (meaning the general bond required by the 7th section of the act of the 17th December, 1813, laying an Embargo, &c.—a questionable authority, against the inhibitions of the 1st section of that act:) S's cir. 29th March, 1814; V. 2, p. 41.

exceptions in favo

of Fishing vessels :—

489. An act, passed on the 14th April, 1814, repealing the Embargo and part of the act act repealed, &c. :prohibiting the importation of British goods, &c., is transmitted for the government of Collectors, without remark: S's cir. 15th April, 1814; V. 2, p. 42.

490. Peace being restored between the United States and Great Britain, it is proposed by the Secretary of the Treasury to make speedy arrangements at the custom-houses, under the revival of Commerce and Navigation, to facilitate mercantile business, and guard against every species of fraud upon the revenue; to which end instructions are given, recapitulating the more important regulations respecting the Revenue Cutter Service, and the duties of Inspectors, to counteract smuggling, &c.; also in relation to the several descriptions of Ship papers, &c.: S's cir. 25th February, 1815; V. 2, p. 46.

491. The issuing of Sea Letters being a usage of this Government only in time of war, to ascertain our Flag to the belligerant parties, their further issue is dispensed with, except to vessels going beyond the Cape of Good Hope: S's cir. 10th April, 1815; V. 2, p. 48.

492. The Russian Minister having signified the intention of his Government to send out vessel on a voyage of discovery, the Secretary of the Treasury directs Collectors of the Customs, in the event of said vessel entering their District, to give her respectful and hospitable reception: S's cir. 25th August, 1815; V. 2, p. 59.

493. At the complaint of the Minister of the Netherlands, a certain act of piracy committed by the Celia, Captain Lloyd, is brought to the attention of Collectors, who are required to report her arrival, and to detain her for further orders: S's cir. 16th April, 1827, V. 2, p. 185.

of the Netherlands :

494. In response to a request of the Minister of the Netherlands, for suitable facilities in ditto to the Minister our ports towards the recovery of certain jewels, stolen from the Palace of the Prince of Orange the Secretary of the Treasury directs Collectors of the Customs to cause a careful scrutiny of the entries made of Imports, and particularly among jewelry, for the articles described: S's cir. 27th November, 1829; V. 2 p. 230.

495. During the existing war between France and Spain, as the obligations of neutrality prescribe the same course of conduct on the part of the United States towards both parties, the vessels, public or private, of either nation, may, under stress of weather, or other urgent necessity, enter the waters of the United States for shelter and comfort, with all proper restrictions as to privileges not growing out of such necessity: S's cir. 30th July, 1823; V. 2, p. 142.

In the war between France and Spain, neutrality, and a hu

vessels of each:

mane provision for

496. In consequence of the reciprocal indulgences of the belligerants, France and Spain, rendered unnecessain excepting the merchant vessels of each other from capture, the right recognised in the ry, by their own for

"

bearance and human- instructions of the 30th July last, of prize vessels wrecked and disabled to reship their goods ity.

Between England and her Canadian in

surgents, neutrality is earnestly enjoined:

-instructions are reiterated.

[Same subject.]

[Same subject.]

Hospitality to vessels of Mexico, dur ing blockade of her

ports.

[Same subject.]

Disturbances on the Canada line again apprehended.

on board of neutral vessels, &c., is not only withdrawn, (as superfluous,) but they are forbid to do so in ports of the United States, (as that would be giving countenance to the lawless captures): S's cir. 18th August 1823; V. 2, p. 144.

497. The disturbances in Upper and Lower Canada are, by command of the President, subjects of instruction, not only to District Attorneys and citizens generally, but also to Collectors of the Customs on the frontier, to co operate in preserving our neutrality between England and her Canadian insurgents: S's cir. 19th December, 1837; V. 3, p. 156.

498. The co-operation of Collectors on the Canadian frontier, with District Attorneys, Marshals, and others, in prosecuting individuals for acts violating our neutral obligations, is again called for: S's cir. 6th April, 1838; V. 3, p. 161.

499. Collectors are again exhorted to increased vigilance in observing, and giving intelligence to District Attorneys, of any acts in violation of our neutrality in the increased disturbances in Canada, and to examine well the act of the 10th March, 1838, on the subject; S's cir. 11th June, 1838; V. 3, p. 164.

500. Renewed disturbances threatening in Canada, the Secretary reminds Collectors on the frontier of their due co-operation with other authorities in preserving our neutrality, as required in former instructions: S's cir. 28th September, 1838; V. 3, p. 179.

501. Vessels bound for certain ports in Mexico, during the existing blockade of those ports, (by France,) may enter and store their goods or cargoes in ports of the United States: C's cir. 24th July, 1838; V. 3, p. 553.

502. Vessels bound for Mexico, and turned off from their ports of destination, during the existing blockade, may enter and store their cargoes in ports of the United States; and a further illustration is given of their rights in such cases: C's cir. 29th November, 1838; V. 3, p. 673.

503. Apprehending new disturbances on the Northern frontier, the Secretary confidently appeals to Collectors' co-operation in prompt measures to punish every infraction of our neutrality relations on our side of the line: S's cir. 30th October, 1839; V. 3, p. 214.

CHAPTER III.

THE SYSTEM OF REVENUE, PROPER, ARISING FROM IMPORTS, TONNAGE, AND OTHER DUTIES, SUCH AS LIGHT-MONEY, STORAGE RECEIPTS, PASSPORT AND CLEARANCE DUTIES, &c., WITH THE NECESSARY PRELIMINARIES TO THE ESTIMATE AND LEVYING OF DUTIES.

(Preliminaries to the Estimate and Levying of Duties.)

SECTION 1. Of the regulations for estimating the exchange value of Foreign Currency, incident to estimating the value of Invoices and the rates of Duties thereon-with the monthly returns to the Treasury of such estimates of Foreign Currency.

SECTION 2. Of instructions to Consuls and Commercial Agents, respecting the exchange value of Foreign Currency-the authentication of Invoices-and the giving information on matters connected with American commerce in their respective Consulates, &c.

SECTION 3. Of Officers of the Customs in general, their functions, &c., viz: Collectors, Naval Officers, Surveyors, Inspectors, Appraisers, Weighers, Gaugers, Measurers, Clerks, Endorsements of Public Documents, Absenteeism from Office, &c.

SECTION 4. Of the deposite of goods, for Duties, for exportation, for drawback, for want of Invoices, for the reduction of Duties, and as unclaimed goods, &c.

(Of the Estimate and Levying of Duties of every kind—the forms of keeping the Accounts, and making returns thereof, &c.) SECTION 5. Of the forms of Books and Accounts, required to be kept by Collectors, Naval Officers, and Inspectors, as transmitted by the Comptroller's circular of 1st December, 1789, and as modified and extended by the Comptroller's folio circular of 31st July, 1821. SECTION 6. Of Tabular Tariffs, or rates of Impost Duties, or exemptions from duty, (clearly ascertained by the Tariff Laws,) alphabetically arranged and issued, from time to time, by the Comptroller of the Treasury, according to said acts of Congress establishing Tariffs of Duty from time to time.

SECTION 7. Official Decisions respecting the rates of Impost Duties, or exemptions from Duty on certain articles, which rates are not clearly ascertained, but left dubious, by the laws, &c.

SECTION 8. Of Impost Duties-embracing Instructions for the Estimate of Duties, and the abatement thereof, for Tare, Leakage, Shrinkage Waste, Damage, British bounties, &c.; Instructions for the Collection of Duties, and abatements thereof by discounts for cash paymentsand Instructions for making returns of Accounts, weekly, monthly, quarterly, to the Secretary of the Treasury for information, and quarterly to the 1st Auditor for settlement.

SECTION 9. Of Tonnage Duties:-also Light-money, Storage receipts, Proceeds of unclaimed merchandise sold, Passport and Clearance Duties, Fees for appraising goods, Hospital Tax on Seamen's wages, and the returns of accounts thereof to the Secretary of the Treasury for information, and to the 1st Auditor for settlement.

SECTION 10. Of Discriminating Duties:—whether under Treaty stipulations or otherwise-repeal of the same, &c.

(Preliminaries to the Estimate and Levying of Duties.)

SECTION 1.

Of the regulations for estimating the Exchange value of Foreign Currency, incident to estimating the value of Invoices and the rates of Duty thereon:—with the Monthly Returns of such estimates of Foreign Currency.

504. The Secretary of the Treasury gives instructions how to ascertain the actual difference between specie and the assignats of France, at the time and place of shipment of French goods for the United States: S's cir. 4th June, 1792; V. 1, p. 109.

FOREIGN CURRENCY: -of France-Assignats, value of :

505. (33.) (The act of the 9th February, 1793, regulating the use of foreign coins in the United States, having prohibited the legal tender thereof, in silver, except Spanish silver coins, after the 15th October last, a relaxation of the rule is hereby permitted to Collectors in relation to French crowns, and other foreign silver coins, while the usage of Banks and merchants gives them currency as formerly: S's cir. 28th November, 1797; V. 1, p. 190.)

708

10009

506. (33.) (The "francs" of France being estimated by the Directors of the Mint to be worth 18 cents 17%, the certificates of Consuls to its value may be dispensed with, in cases in which the Invoices are made out in that currency, in future: S's cir. 20th February, 1833; V. 2, p. 304.)

507. A depreciation having taken place in the paper currency of Denmark, Collectors are directed to estimate the same, or the paper rix dollar, by the existing rates of exchange at the time that goods are shipped from thence: S's cir. 24th January, 1803; V. 1, p. 220.

508. The currency of Denmark is of two kinds the "rix dollar," and the "current dollar"—the former is worth 100 cents United States currency, the latter is worth 75 cents: C's cir. 26th July, 1810; V. 1, p. 257.

508. The paper rix dollar of Denmark having undergone a considerable depreciation, Collectors are instructed to estimate it at its exchange value at the place whence goods are imported with invoices in that currency: S's cir. 24th January, 1812; V. 2, p. 5.

509. The current paper dollar of Norway is under depreciation, and is to be estimated. according to the proclamation of the President: C's cir. 26th July, 1810; V. 1, pp. 257,258.

510. According to proclamation of the President, the current paper ruble of Russia is to be estimated at 33 cents each: C's cir. 3d September, 1810; V. 1, p. 258.

511. There having been a depreciation in the paper ruble of Russia in the course of the present year, rules are prescribed by the Secretary of the Treasury for ascertaining its present value, according to the rates of exchange between St. Petersburg and London: S's cir. 17th December, 1810; V. 1, p. 311.

512. The rubles of Russia having suffered a further depreciation, the paper ruble is now to be estimated at 20 cents, and the silver ruble at 75 cents, in calculating the duties on goods invoiced in Russia currency: S's cir. 7th October, 1811; V. 2, p. 4.

513. Further variations in the value of the ruble of Russia give occasion for further instructions: S's cir. 16th April, 1812; V. 2, p. 9.

(33) These two items (Nos. 505, 506) relate to foreign coins adopted as a part of the currency or circulating medium of the United States—between which, and the estimates required to be made of the exchange value of foreign currency at the ports of shipment of goods imported thence, having their Invoice prices stated in such currency, there is a marked and essential distinction to be borne in mind; yet, it was not convenient to give these items any other than this apparently incongruous classification—in which connection, however, they may afford a useful illustration of the home and foreign bearing of foreign currency on American commerce and traffic—that is, the bearing of foreign currency adopted as a circulating medium among us, and the bearing of other foreign currency used to express the value of invoices in the foreign place of shipment for the United States.