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SECTION 4.

Of the Deposite of Goods in Public Stores, for Duties, for Drawback, for reduction of Duties, to defer payment of Duties for want of Invoices, or as unclaimed Goods, &c.

GOODS DEPOSITEDof teas, to secure du

666. [By the act of the 2d March, 1799, teas were permitted to be deposited in the public stores by the importers, to secure the duties, on giving bond therefor, without other secu- ties. rity: See 62d section act 2d March, 1799.]

Certificates to accompany teas, wines,

667. Collectors are reminded that the regulations requiring distilled spirits, wines, and teas, to be accompanied with certificates, as evidence that the same were lawfully imported, and spirits. have not been so strictly observed as the safety of the revenue demands: C's cir. 19th May, 1818; V. 1, p. 387.

668. The remissness of Collectors in executing the requisites of the law respecting certificates to accompany SPIRITS, WINES, and TEAS-and the defacing of MARKS on the casks, is complained of: C's cir. 31st August, 1820; V. 2, p. 113.

[Same subject.]

The certificates are not to be delivered in

669. The certificates of the entry or importation of wines, spirits, and teas, prescribed by the 37th section of the act of 2d March, 1799, are, in order to correct the evil of former prac- future until the duties tices, required not to be delivered to the parties until the duties are secured, and permits granted to take them from the public stores: C's cir. 15th August, 1826; V. 2, p. 452.

670. By the 1st section of the act of the 20th April, 1818, wines and distilled spirits are permitted to be deposited in public stores by the importers, to secure the duties, on giving bonds therefor, without further security; but the 4th section of the same act forbids any drawback of duties to be allowed on the exportation of wines and spirits that have been imported, unless they have been so deposited; and then not unless they were so deposited in the original port of their importation, and there kept until the time of their shipment: C's cir. 24th July, 1818; V. 1, p. 413.

671. The aforesaid instructions and regulations respecting the deposite of "wines and distilled spirits," (according to the 4th section of 20th April, 1818,) are still in force, with modifications, under act of 14th July, 1832: C's cir. 7th March, 1833; V. 3, p. 364.

672. Of goods deposited by importers with Deputy Collectors in certain ports in the Northwestern Districts, other than those in which their respective Collectors are stationed, to secure the payment of duties, an abstract is required to be forwarded by said Deputies to their respective Collectors: C's cir. 16th August, 1821; V. 2, p. 123.

are secured.

Drawbacks on teas, wines, and spirits, to

be allowed only on compliance with the act of April, 1818.

[Same subject.]

Goods deposited with Deputy Collectors, for duties, how

accounted for.

Goods may be de

673. The act of the 1st March, 1823, supplementary to the Collection law of 2d March, 1799, authorizes all goods imported without invoices to be deposited in public warehouses, posited for want of inat the risk of the owners, until invoices can be procured: S's cir. 19th June, 1823; V.2, p. 140.

674. In pursuance of a resolution of the Senate, Collectors are requested to state the Of salt deposited, quantity of imported salt lying in public stores---and proposed to be so deposited-within what quantity. the last six months: S's cir. 14th April, 1831; V. 2, p. 261.

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-time extended for

goods:

675. To effect the reduction of duties on teas, under the act of 20th May, 1830, it is required that they shall be deposited in public stores, under the control of Officers of the Customs, until the 1st January, 1832: C's cir. 25th July, 1831; V. 3, p. 167.

for

676. Instructions are given for regulating the deposite of goods in the public stores, the benefit of a reduction or the refunding of duties, under the act of the 14th July, 1832: C's cir. 20th August, 1832; V. 3, p. 231

677. Further instructions are given, by direction of the Secretary of the Treasury, respecting the right of depositing goods in the public stores, in view to the reduction of duties, under the said act of 14th July, 1842: C's cir. 14th Sept'r, 1832; V. 3, pp. 237, 238.

678. In order to ascertain without delay the amount that will be deducted from the Revenue, by the deposite of goods under the act of the 14th July, 1832, Collectors are requested to transmit, at the close of the year, an estimate of the amount of duties that will be returnable thereon: S's cir. 18th October, 1832; V. 2, p. 299.

679. The time is extended to the 25th February next, to which goods may continue to admitting deposite of be deposited, for the benefit of a reduction of duties under the 18th section of the act of 14th July, 1832; and, in delivering the deposited goods after the 3d March next, the Collectors will give preference to those first deposited: S's cir. 10th December, 1832; V. 2, p. 301.

-goods to be marked:

-time further extend

680. The course to be pursued by Collectors, when goods shall be withdrawn from deposite in public stores, after the 3d March, 1833, in regard to the reduction of duties, and to those articles free of duty after that time, is that of marking the word Free on the one, and R. D. for reduction of duties on the other class; according to the indications of the aforesaid act: C's cir. 16th February, 1833; V. 3, F. 349.

681. The time is further extended, to the 3d March next, to which goods may continue ed, for deposite of to be deposited for the benefit of reduction of duties under the aforesaid act: S's cir. 19th February, 1833; V. 2, p. 303.

goods:

-Nominal deposite allowed:

-modified by act of 3d March, 1833.

[Same subject.]

682. Goods imported and remaining on board of vessels placed in the custody of Custom-house officers, may be considered as deposited in public stores, so as to entitle the same to the benefits of a reduction of duties, &c., under the said act of the 14th July, 1832: C's cir. 19th February, 1833; V. 3, p. 351.

683. (The said Tariff act of 14th July, 1832, is to take effect, as to the rates of duties, from the 3d March, 1833-being altered and amended by the act of 3d March, 1833, instant, making a gradual reduction in the rates of duties over 20 per cent., &c.; and the said act of the 3d of March is transmitted to Collectors, with detailed instructions for the faithful execution of the same: C's cir. 7th March, 1833; V. 3, pp. 359, 360.)

684. On the deposite of Plains, Kerseys, and Kendall Cottons for the benefit of reduction of duties, a case of difficulty has arisen, which is temporarily alleviated, in the contemplation of relief by Congress: C's cir. 7th March, 1833; V. 3, p. 364.

685. Haerlem Oil may be deposited in public stores for the benefit of the 18th section of the act of July, 1832, though the duty does not amount to $50: C's cir. 12th March, 1833; V. 3, pp. 369, 370.

686. In consequence of a representation from the American Philosophical Society at Philadelphia, that books and packages of various descriptions have, for want of notification of any sort, often remained through successive months in the public stores, the Secretary instructs the Collectors to notify by mail, in all cases of unclaimed merchandise, the parties to whom they are addressed, the fact of their arrival and in the custody of the Customs, if not claimed in a reasonable time: S's cir. 5th August, 1826; V. 2, p. 163.

687. The inquiry is made of Collectors, whether it is a practice of Inspectors [under the cash system of the act of 1842,] to send goods to the public stores and withdraw them before the expiration of sixty days, seemingly for the purpose of deferring the payment of duties, &c., &c.: C's cir. 6th June, 1843; V. 3, p. 1037.

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(Of the Estimate and Levying of Duties of every kind.)
SECTION 5.

Of the forms of Books and Accounts of Duties, &c., required to be kept by Collectors, Naval Officers, and Inspectors, as transmitted by the Comptroller's circular of the 1st of December, 1789; and the same, as modified and extended by the Comptroller's folio circular of the 31st of July, 1821. (44.)

688. In the first circular mentioned in the above caption, the Comptroller makes a remark equally applicable to both sets of Forms referred to, and to all subsequent alterations of them, viz: "In consequence of the powers vested in me [by the act of 2d September, 1789, establishing the Treasury Department,] it becomes my duty to point out a general mode of conducting the business of your office. For this purpose I now send you herewith enclosed such forms as have appeared to me to be proper and necessary for keeping the different Books, as well as for the purpose of stating and rendering your ACCOUNTS quarterly to the Treasury for settlement. These forms I shall proceed to enumerate, annexing at the same time some remarks explanatory of them:" C's cir. 1st December, 1789; V. 1, p. 1.

CUSTOM HOUSE BOOKS OF ACCOUNTS:

Comptroller's authority for prescribing item

Impost Book:-kept

689. The Impost Book, characterized as the basis of all the rest, is for keeping the accounts of merchandise imported, according to the manifests of cargoes and the entries by Collectors: made by consignees and for keeping the corresponding accounts of the impost duties charged on each item of said merchandise: C's cir. 1st December, 1789; V. 1, p. 1.

690. The same form of Impost Book prescribed to Collectors, is required to be kept by by Naval Officers : Naval Officers, to enable them to compare, check, and certify to the correctness of Collectors' quarterly accounts of duties, &c.: C's cir. 18th December, 1789: V. 1, p. 11.

(44.) These two circulars are introduced in the “Appendix,” No. II; see note (46) on No. 714, sequel.

-amended:

-renewed:

-altered.

TONNAGE Book:kept by Collectors:

-by Naval Officers:

-amended :

-renewed:

Drawback Book :

ported:

691. The aforesaid form of Impost Book is amended: C's cir. 16th February, 1790; V. 1, p. 13.

692. The same form is again modified and more minutely explained: C's folio cir. 31st July, 1821; p. 1.

693. The Impost Book prescribed by the folio circular aforesaid is amended or altered to correspond with entries and abstracts required to be made and rendered in conformity to the act of 2d March, 1833: C's cirs. 26th December, 1833, and 13th March, 1834; V.3, pp. 421, 425, 449, 451.

694. The Tonnage Book is for keeping the accounts of the tonnage of all vessels, (American or Foreign,) arriving in port, liable to pay tonnage duties-together with the corresponding accounts of the tonnage duties, and the rates thereof, for each vessel: C's cir. 1st December, 1789; V. 1, p. 2.

695. The same form of Tonnage Book, prescribed to Collectors, is required to be kept by Naval Officers, to enable them to compare, check, and certify to the correctness of Collectors' quarterly accounts of tonnage duties, &c.: C's cir. 18th December, 1789; V. 1, p. 12.

696. The aforesaid form of Tonnage Book is amended: C's cir. 16th February, 1790; V. 1, p. 13.

697. The same form is again modified or altered, (45) with detailed references and instructions at considerable length: C's folio cir. 31st July, 1821; pp. 1 to 4.

698. The Drawback Book is for keeping the accounts of goods re-exported for the benof foreign goods re-ex- efit of Drawback-showing the time when they were imported, the vessel's and master's names, the packages, their contents, and the impost duties thereon; also when such goods were exported, showing the quantity and value thereof, the drawback claimed, and the terms of exportation complied with: C's cir. 1st December, 1789; V. 1, p. 2.

[Same subject.]

-of domestic products Spirits :

699, A new form of Drawback Book is prescribed, with detailed references and instructions at considerable length: C's folio cir. 31st July, 1821; p. 6.

700. A Drawback Book, with the form annexed, in relation to domestic distilled Spirits exported-as Sugar, and refined Sugar exported, is required to be kept distinct and separate from the Drawback Book above prescribed in relation to the re-exportation of foreign merchandise-with other forms of accounts, instructions, and references connected therewith: C's folio cir. 31st July, 1821; p. 7.

Book of Bounties :on Fish exported.

701. A Book of Bounties [commonly called drawbacks or allowances] with the form annexed, in relation to the exportation of Pickled Fish, is prescribed, with references and instruction connected therewith: C's folio cir. 31st July, 1821; p. 7.

(45.) The same is again necessarily altered, to conform to the act of the 31st May, 1830, repealing certain Tonnage Duties, and sundry other acts variously affecting the form of the Tonnage Book, not noted in any of the Comptroller's circulars in this collection.

702. A Journal is prescribed to be kept, with the form annexed: C's cir. 1st December, 1789; V. 1, p. 3.

703. The Journal is modified, and more particularly explained: C's folio cir. 31st July, 1821; p. 7.

704. A Ledger is prescribed, with the form annexed: C's cir. 1st December, 1789; V. 1, p. 3.

705. The Ledger is modified, and more fully described: C's folio cir. 31st July, 1821; p. 8.

706. A Day Book or Rough Blotter is also recommended: C's cir. 1st December, 1789; V. 1, p. 3.

Journal:

[Same subject.]

Ledger:

[Same subject.]

Blotter:

707. The same recommendation of a Blotter is repeated: C's folio cir. 31st July, 1821; p. 8.

[Same subject.]

708. A. Bond Book, or rather the form of a Bond Account, is prescribed [by the folio circular with four others not enumerated in the circular of the 1st December, 1789:] C's folio cir. 31st July, 1821; p. 7.

709. An Interest Book is prescribed, with instructions and form annexed: C's folio cir. 31st July, 1821; p. 5.

710. The form of a Marine Hospital Book, including masters' returns to Collectors in relation to seamen, Hospital tax, &c., is prescribed-with detailed references and instructions connected therewith: C's folio cir. 31st July, 1821; p. 5.

711. A Passport and Clearance Book is prescribed, with the form annexed, accompanied with minute instructions and explanations: C's folio cir. 31st July, 1821; p. 4.

712. (The form of a Book is prescribed for recording the Reports and Registries of Aliens arriving in the United States: C's cir. 19th September, 1798; V. 1, p. 161.)

713. (Inspectors are enjoined to keep fair and regular accounts of all the merchandise imported, or exported, under their inspection, in books of convenient and portable size: C's cir. 23d February, 1799; V. 1, p. 169.)

714. (Other forms of the aforesaid Books of Impost, Drawback, and Tonnage, were prescribed [shortly before the folio circular referred to] as " models for the size and shape of the abstracts of duties, drawbacks, and tonnage, to be rendered to the Treasury Department: C's cir. 6th July, 1819; V. 2, p. 1.) (46. )

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(46.) The Books of Accounts prescribed by the two Circulars above mentioned, which form the groundwork of all the financial operations of the Customs, are manifestly incomplete, as there are many accounts required to be kept and rendered by Collectors which call for corresponding Books of Record not mentioned by either of the said Circulars. A summary statement of said books, however, is given

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