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*The definition of "America" was not incorporated in Article 12, referring to it, in Chapter I, page 3, on account of its manifest inaccuracies; but as its omis-
sion might excite some curiosity about it, it is here transcribed, with a supposed clerical omission after the word north, (and south) inserted in brackets. But,
even with that interlineation, "America's cannot be restricted to its Atlantic relations, neither geographically nor politically, however the act referred to in the
deboilion may bave meant to do so.

“America. This word, as used in the act of 220 February, 1805, supplementary to former Collection laws, is general, and has been considered by the Trea-

sury Department as embracing all plachs lying north (and south) of the equator, and situated on the eastern shores of the northern and southern continents and

their adjacent bays and gulfs, as well as the islands generally denominated the 'West Indies.'C's cir. January 23, 1818; V. 1, p. 358.

(Of the estimate and levying of Duties of every kind.)


Section 5. Of the forms of Books and Accounts of Duties,

(6.) Of the collection of Duties in general, bonded or

&c., required to be kept by Collectors, Naval Officers, and In-

cash,' and abatements thereof, by discounts for prompt pay-

spectors, as transmitted by the Comptroller's circular of the


1st of December, 1789; and the same, as modified and extend-

(c.) Of Duty Bonds-embracing instructions for the tak-

ed by the Comptroller's folio circular of the 31st of July, 1821, 93 ing and the collection of said Bonds, and for the keeping
Section 6. Of Tabular Tariffs, or rates of Impost Duties

of the accounts, and making the weekly, monthly, and

(clearly ascertained by the Tariff laws) alphabetically ar-

quarterly returns of the same, to the Treasury,

ranged, and issued by the Comptroller of the Treasury, from

(d.) Óf Returns of Impost Duties, as avails of the Reve-

time to time, (according to said laws,) to insure uniformity in

nue proper, Weekly, Monthly, and Quarterly, for information

the estimate and collection of Duties throughout the United

and for settlement,


96 Section 9. Of other avails of the Revenue proper, as Ton-

Section 7. Of Official Decisions respecting the rates of Im-

nage Duties, Light Money, Storage Receipts, Proceeds of un-

post Duties (or exemptions from Duty) on certain articles, claimed Merchandise sold, Fees for appraising Goods, Pass-

not clearly ascertained, but left dubious by the laws, either port and Clearance Duties, and Hospital Tax on Seamen's

from obscure phraseology or otherwise, &c., &c.,

98 Wages, and the returns of accounts thereof, to the Secretary

Section Of Impost Duties—embracing Instructions for the of the Treasury for information, and to the First Auditor for

estimate of Duties, and abatements thereof for Tare, Leak-


age, Shrinkage, Waste, Damage—for the Collection of Duties, Section 10. of Discriminating Impost and Tonnage Duties

and abatements thereof for cash payments (under acts before in particular; that is, the discrimination between the Duties

that of 1842)—and for making Returns of Accounts, weekly,

imposed on Goods imported in American vessels and on goods

monthly, and quarterly, to the Secretary for information, and imported in foreign vessels, and between the Tonnage of Ame-

quarterly to the First Auditor for settlement,

102 rican vessels and the Tonnage of Foreign vessels, as they ex-

(a.) Of the estimate of Duties in general.

isted anterior and subsequent to the conditionally repealing act

(6.) Abatements for Tare, Leakage, Waste, Damage, &c.,


of 1815,







Section 2. Of the disbursements of Public Moneys which

Customs, and the returns thereof to the Treasury, for settle-

are never pretended to have been in the Treasury, (or depos-

ment-with a recapitulation of the calls for Returns of

ited to the credit of the Treasurer,) with the Weekly, Month-

salaries, fees, commissions, and other emoluments of Offi-

ly, and Quarterly Returns thereof to the Secretary of the

cers of the Customs, quarterly for settlement, and annu-

Treasury for information, and Quarterly to the 1st' Auditor

ally for the information of Congress to which are added

for settlement,

193 the calls for other annual statements of Property, Naviga-

(a.) of the refunding of Tonnage duties and Light mo-

tion, and Commerce, and the inventories of Revenue cut-

ney, and of Impost duties in general, and the reductions


thereof, (equivalent to refunding,) and of the returns of ac-

Section 3. Of the Disbursements of Moneys actually depos-

counts of the same, respectively, to the Treasury,

193 ited in the Treasury, and of Moneys constructively in the

(b.) Of Drawbacks of duties, or debentures for the pay- Treasury,


ment of Drawbacks—with returns of abstracts thereof io

(a.) of the refunding of Duties paid under protest-the

the Treasury,

196 same having been deposited in the Treasury, to the credit

(c.) Of Disbursements on account of Bounties on Fish

of the Treasurer, as a separate fund, to be refunded by ap-

exported—and on account of the Tonnage of Fishing ves-

propriation, or authority of law, on certain contingencies,


sels—with the entries therefor, and returns of abstracts

(6.) Of disbursements on account of the salaries, fees, and

thereof, respectively, to the Treasury,

206 emoluments of District Attorneys, Marshals, Clerks of

(d.) Of disbursements on account of Revenue boats and

Courts, and Jurors, &c., and on account of Judges of the

cutters, Light-houses, sick and disabled Seamen ; expenses

United States, of Governors and Secretaries of Territories,

of suits for fines, penalties, and forfeitures; expenses relat-

Members and Officers of Territorial Legislatures, and all

ing to spirits, wines, and teas, public stores, measuring

others who receive their pay direct from the Treasurer, 223

goods for drawback and expense of drayage, cooperage, &c., 210 (c.) Of disbursements on account of Military Pensions,

(e.) of disbursements on account of the salaries, fees,

whilst wholly and in part under the direction of the Secretary

emoluments, and the contingent expenses of Officers of the

of the Treasury,




As some order is better than no method, even in the preface of a book, I have thought proper to arrange

matters which have been deemed suitable to compose this Introduction in numerical sequence, as follows: 1. Of the authority under which this classified Synopsis was prepared, and the processes by which it was produced. 2. Of the enumeration and virtual identity of the Laws, with the Decisions given in execution of the Laws. 3. Of the relative proportions of Legislation devoted to the Fiscal Department and other branches of the Government. 4. Of the applicability of this Analysis of the Laws to the Instructions and Decisions for their execution. 5. Of the availability of Laws and Decisions which have been repealed or become obsolete, as beacons to future legislation and Executive action. 6. A summary Analysis of the work, with a few remarks on the different fiscal systems or projets, and specifications of the manner in which the laws have been executed.

1. The preparation of a descriptive Index or Synopsis of Treasury Instructions and Decisions, in execution of the Revenue Laws, as expressed in Circular Letters addressed to Collectors of the Customs and other officers of the Treasury, having been put in my charge without definition or limitation as to the plan or mode of executing the work, I not only felt fully authorized, but deemed it proper and expedient, in the absence of all restrictions, to avail myself of the confiding liberality of the Department, by adopting such a plan as would suggest itself in the course of its prosecution—which was commenced by examining and collating the materials, restoring copies from the records and all other available sources, and arranging them in chronological order for binding. Such, necessarily, was the first step taken in this intricate enterprise, in order to redeem these invaluable archives from the dilapidated condition into which most of them had fallen, perhaps unavoidably, through a long course of years—the same having been but very imperfectly reclaimed by the praiseworthy efforts of the Department, in making special calls on officers of the Customs and others to replace them, since the conflagration of the Treasury building in 1832. This compilation being thus perfected, as far as was practicable from all available sources, consists of two series, of six quarto volumes—three of Secretaries' and three of Comptrollers Circulars, interspersed with others, from other officers, on subjects of kindred bearing. The instructions in execution of the Revenue laws being thus embodied, it was now determined to make a separate abridgment of each series, taking the volumes of the Comptroller's Circulars first in order, being more in detail, and those of the Secretaries of the Treasury next-making specific references, at the end of each item of instruction, to the original circulars corresponding with the items so abridged : and this was the second process, which was executed with the greatest possible exactness and care, making the abridgments, in certain cases, more literal and full than in others, according to the greater importance of the particular subject. Finding that the Instructions of the Secretaries and the Comptrollers, from beginning to end, with very few exceptions, related to the same subjects, often making repetitions, confirmations, or references to each other, and in some instances those of the former rescinding those of the latter, and of their respective predecessors, it was, in the next place, necessary to incorporate the two sets of abstracts or abridgments, according to the date and subject-matter of each item, that they might throw reciprocal light on each other, as well as to form a continuous and unbroken whole of Treasury Instructions, according to chronological order : and this was the third process. Having thus completed the incorporation of the two masses, though their commingled subjects began now to assume more form and consistency, yet, being only in the sequence of dates, serious breaks, or separations of important instructions on the same subject, would occur at short intervals throughout, which would be but imperfectly remedied by an alphabetical index of references to them , as they would still be contemplated in more or less isolated condition when consulting those references. Under these circumstances, a CLASSIFICATION RAISONNÉ next appeared to be indispensable, in order to impart perspicuity and the greatest practical utility to the whole system. To accomplish such a classification, the whole consolidated abridgment

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