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(ACT of March 20, 1799.) exceeding two hundred tons, one hundred and fifty cents; for the admeasurement of every ship or vessel above two hundred tons, two hundred cents; for all other services, by this act, to be performed by such surveyor, on board any ship or vessel of one hun. dred tons or upwards, having on board goods, wares, or merchandise, subject to duty, three dollars; for the like services on board any ship or vessel of less than one hundred tons burthen, having on board goods, wares, or merchandise, subject to duty, one and a half dollar; on all vessels not having on board goods, wares, or merchandise, subject to duty, two-thirds of a dollar. All which fees shall be paid by the master or owner of the ship or vessel in which the said services shall be performed, to the surveyor by whom they shall be performed, if performed by one only, for his sole benefit; but if performed by more than one, to him who shall have the first agency, to be divided, in equal parts, between him and the other or others by whom the said services shall also be performed. To each inspector there shall be allowed, for every day he shall be actually employed in aid of the customs, a sum not exceeding two dollars; and for every other person that the collector may find it necessary and expedient to employ, as occasional inspectors, or in any other way in aid of the revenue, a like sum, whilst actually so employed: not exceeding two dollars for every day so employed; to be paid by the collector out of the revenue, and charged to the United States: Provided, That the services performed by occasional inspectors, shall be particularly detailed in the accounts to be transmitted to the treasury, and certified, as to the necessity as well as performance, of such services, by the naval officer, or surveyor of the district, if any such officers there are. To the measurers, weighers, or gaugers, respectively, to be paid monthly by the collector, out of the revenue, and charged to the United States, for the measurement of every one hundred bushels of grain, thirty cents; for the measurement of every one hundred bushels of salt, according to the weight established by law for the payment of duties thereon, fifty cents; for the measurement of every one hundred bushels of coal, sixty cents; for the weighing of every one hundred and twelve pounds, and marking every cask, box, or package, weighing more than two hundred pounds, each, except sugar, coffee, pepper, pimento, and indigo, in bales, bags, mats, cannisters, or seroons, with the weight in durable characters, in the districts of Pennsylvania, New York, Boston and Charlestown, and Baltimore, one cent and a quarter; in the district of Norfolk, one cent and a half; and in the other districts, two cents; for the gauging and marking every cask, to be marked in durable characters, with his own name, and the quantity, eight cents; for computing the contents of, and marking, cases containing distilled spirits and wines, three cents per case; for actually counting the number of bottles of cider, beer, ale, perry, or porter, contained in any cask or other package or packó (ACT of March 2d, 1799.) ages, one cent per dozen; and in proportion for any greater or lesser quantity; and the allowances aforesaid shall be deemed to include a compensation for making returns of the goods or merchandise weighed, gauged, and measured, specifying the quality as well as quantity; and there shall be allowed, to the surveyors or inspectors of the revenue for ports, the sum of one cent and one-half, for every certificate to accompany foreign distilled spirits, and two cents and one half, for every certificate to accompany wines and teas, issued within their ports, respectively; and to the deputies of the inspectors aforesaid, the sum of two cents and one half for every cask, or package, of foreign distilled spirits, wines, or teas, by them marked and returned to their respective principals, and for gauging wines, whereon the duties are payable ac. cording to the value thereof, six cents for every cask actually gauged. There shall, moreover, be allowed to the several officers hereafter mentioned, the following allowances and per centage: to the collectors of the district of New York, one-quarter per cent; to the collector of the district of Boston and Charlestown, and to the collector of the districts of Baltimore, and Philadelphia, one. half per cent; to the collectors of the district of Charlestown, Salem, and Norfolk, seven-eights of one per cent; to the collectors of the districts of Alexandria, and Savannah, one per cent; to the collectors of the district of Newburyport, one and one-quarter per cent; to the collectors of the districts of Portsmouth, Portland, Newport, Providence, and New Haven, one and one-half per cent; to the collectors of the districts of Georgetown, (in Maryland,) and Marblehead, two and one-half per cent; to the col. lectors of the districts of New London, Biddeford, Bath, and Wiscasset, two per cent; and to the collectors of all other districts, three per cent; on all moneys by them, respectively, received, on account of the duties arising on goods, wares, and merchandise, imported into the United States, and on the tonnage of ships and vessels. And, in addition to the allowances above mentioned, there shall be allowed and paid, annually, the sums following, to wit: To the collectors of St. Mary's, Passamaquoddy, Vermont, Champlain, and to the collectors of the several districts comprising the northern and western boundaries of the United States, and the river Ohio, two hundred and fifty dollars each; to the surveyors in the several districts comprising the northern and western boundaries of the United States, and the river Ohio, two hundred dollars each; to the surveyor of Shell Castle, or Beacon I'sland, one thousand dollars; to each of the collectors of the districts of Wilmington, in Delaware, Annapolis, Havre de Grace, Chester, in Maryland, Gloucester, South Quay, Yeocomico, Tappahannock, Newbern, Edenton, Camden, Wilmington, (North Carolina,) Nanjemoy, Ipswich, York, Washington, and Bermuda Hundred, the sum of two hundred and fifty dollars; to each of the collectors of the districts of Oxford, Vienna, Sagg Harbor, (ACT of March 20, 1799.) Nottingham, Hampton, Yorktown, Dumfries, Foley Landing, Cherrystone, Beaufort, Brunswick, and Hardwich, the sum of two hundred dollars; to each of the collectors of the districts of Perth Amboy, Portsmouth, Hudson, Plymouth, Barnstable, Nantucket, Edgartown, New Bedford, Dighton, Penobscot, Frenchman's Bay, Machias, (Newport) Middletown, Fairfield, Burlington, Bridgetown, Great Egg Harbor, Little Egg Harbor, Snow Hill, Georgetown, (in South Carolina,) Sunbury, Marblehead, New Haven, and Georgetown, (in Maryland,) the sum of one hundred and fifty dollars; to each of the collectors of Biddeford, Bath, and Wiscasset, one hundred dollars; to the naval officer of the district of Portsmouth, two hundred dollars; to each of the naval officers of the districts of Newburyport, Salem, Newport, Providence, Wilmington, (in North Carolina,) and Savannah, the sum of one hundred and fifty dollars; to each of the surveyors of Salem, Portsmouth, Newburyport, Gloucester, Bristol, Warren, East Greenwich, North Kingston, Saint Mary's, Suffolk, Smithfield, Richmond, Petersburgh, Fredericksburgh, Wilmington, Beaufort, and Swansborough, the sum of two hundred and fifty dollars; to each of the surveyors of Newport, Providence, Thomastown, Beverly, New Haven, Middletown, Hartford, Saybrook, Albany, Hudson, Llewellensburgh, Portland, Pawcatuck, Patuxet, New London, Stonington, Town Creek, Bermuda Hundred, West Point, Urbanna, Port Royal, Alexandria, Windsor, Hartford, Plymouth, Skewarky, Murfreesborough, Bennet's Creek, Winton, Nixonton, Newbiggen Creek, Pasquotank river, Indian Town, Currituck Inlet, Savannah, and New Brunswick, (in New Jersey,) the sum of one hundred and fifty dollars; to each of the surveyors of such ports of delivery as may be hereafter established by the president of the United States, and for whom other annual compensations are not hereby provided, a sum not exceeding two hundred and fifty dollars: And it shall be the duty of the respective collectors, naval officers, and surveyors, to keep accurate accounts of all fees and official emoluments received by them; also of all expenditures, particularizing their expenditures for rent, fuel, stationary, and clerk hire, and to transmit, annually, within forty days after the last day of December, an account, as aforesaid, verified on oath or affirmation, to the comptroller of the treasury, who shall, annually, lay an abstract of the same before congress; and if any collector, naval officer, or surveyor, shall omit or neglect to keep an account, as aforesaid, or to transmit the same, verified as aforesaid, he shall forfeit and pay a sum, not exceeding five hundred dollars, for the use of the United States.

79. Sec. 111. The compensations of the commissioned officers of the revenue cutters shall be as follows, to wit: To a captain, or master, fifty dollars per month, and the subsistence of a captain in the army of the United States; to a first lieutenant, or mate, thirtyfive dollars per month; to a second lieutenant or mate, thirty dol. (ACT of April 30th, 1802.) . lars per month; to a third lieutenant, or mate, twenty-five dollars per month; and to every lieutenant or mate, the subsistence of a lieutenant in the army of the United States; and the pay of the noncommissioned officers, gunners, and mariners, employed in the said cutters, shall, from time to time, be established and varied by the president of the United States, not exceeding twenty dollars per month, with such rations as are, or shall be, allowed in the naval service of the United States.

80. SEC. IV. Whenever a collector shall die, or resign, the commissions to which he would have been entitled, on the receipt of all duties bonded by him, shall be equally divided between the collector resigning, or the legal representative of such deceased collector, and his successor in office, whose duty it shall be to collect the same; and for this purpose, all the public or official books, papers, and accounts, of the collector resigning or deceased, shall be delivered over to such successor. [Infra, 83, 95.]

ACT of March 30, 1801. 3 Bioren, 437. 81. Sec. I. From and after the passing of this act, the foreign coins and currencies hereinafter mentioned, shall be estimated, in the computation of duties, at the following rates: each sicca rupee of Bengal and each rupee of Bombay, at fifty cents; and each star pagoda of Madras, at one hundred and eighty-four cents; any thing in any former act to the contrary notwithstanding.

82. SEC. II. From and after the thirtieth day of June next, the invoices of all goods, imported into the United States, and subject to a duty ad valorem, shall be made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such goods, in such foreign currency or currencies, without any respect to the value of the coins of the United States, or foreign coins, which now are, or shall be by law, made current within the United States, in such foreign place or country,

ACT of April 30th, 1802. 3 Bioren, 495. 83. Sec. III. Whenever the annual emoluments of any collector of the customs, after deducting therefrom the expenditures incident to his office, shall amount to more than five thousand dol. lars, or those of a naval officer, after like deduction, to more than three thousand five hundred dollars, or those of a surveyor, after a like deduction, to more than three thousand dollars, the surplus shall be accounted for, and be paid by them respectively to the treasury of the United States: Provided, always, That nothing in this act contained, shall be construed to extend to fines, forfeitures and penalties, under the revenue laws of the United States.

[See Crimes and Punishments, 39. Limitation of information

(ACT of July 24th, 1813.) for penalties, &c., to five years. Act of March 26th, 1804. 3 Bioren, 611.]

ACT of February 22d, 1805. 3 Bioren, 641. 84. Sec. 1. The same terms of credit which are granted by law, for the payment of duties on articles the produce of the West Indies, and no other, shall be allowed on goods, wares, and merchandise, imported by sea into the United States, from all foreign ports and islands lying north of the equator, and situated on the eastern shores of America, or in its adjacent seas, bays, and gulfs.

85. SEC. 11, It shall be lawful for any ship or vessel to proceed with any goods, wares, or merchandise, brought in her, and which shall, in the manifest delivered to the collector of the customs, be reported as destined or intended for any foreign port or place, from the district within which such ship or vessel shall first arrive, to such foreign port or place, without paying or securing the payment of any duties upon such goods, wares, or merchandise, as shall be actually re-exported in the said ship or vessel: Provided, That such manifest, so declaring to re-export such goods, wares, or merchandise, shall be delivered to such collector within fortyeight hours after the arrival of such ship or vessel: And provided, also, That the master or commander of such ship or vessel shall give bond, as required by the thirty-second section of the act, entitled " An act to regulate the collection of duties on imports and tonnage.”

ACT of February 24th, 1807. 4 Bioren, 91. 86. Sec. 1. When any prosecution shall be commenced on account of the seizure of any ship or vessel, goods, wares, or merchandise, made by any collector or other officer, under any act of congress authorizing such seizure, and judgment shall be given for the claimant or claimants, if it shall appear to the court before whom such prosecution shall be tried, that there was a reasonable cause of seizure, the said court shall cause a proper certificate or entry to be made thereof; and in such case the claimant or claimants shall not be entitled to costs, nor shall the person who made the seizure, or the prosecutor, be liable to action, suit, or judgment, on account of such seizure and prosecution: Provided, That the ship or vessel, goods, wares, or merchandise, be, after judgment, forthwith returned to such claimant or claimants, his, her, or their, agent or agents.

ACT of July 24th, 1813. 4 Bioren, 569. An act to establish the office of commissioner of the revenue. 87. Sec. 111. It shall be lawful for the secretary of the treasury to

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