porter, &c., 1 cent per dozen bot- Measuring: Coal, 90 cents per 100 bushels. Marble, mahogany, ce measure, or gauge. of merchandise, required to be weighed, measured or gauged, and when goods are with drawn from warehouse in less quantity than the entire importation as perarticle 541 of dar wood, &c., the actual expense these regulaincurred. tions. For licenses to steamers, as a compensation for the inspections and examinations made for the year, under the steamboat law approved August 30, 1852, in addition to the fees above mentioned for issuing enrolments and licenses to vessels: For each vessel of a thousand tons and over....... $35 00 For each of five hundred tons and over, but less than one thousand.......... 30 00 For each under five hundred tons and over one hundred and twenty-five tons........ 25 00 For each under one hundred and twenty-five tons.. For recording all bills of sale, mortgages, hypoth 20 00 500 1 00 ecations, or conveyance of vessels, under act of July 29, 1850............. For recording all certificates for discharging and For furnishing a certificate setting forth the names $0.50 50 100 50 The term, or other official certificate," will embrace every certificate requiring the collector's official signature in the regular transaction of the business of the customhouse, including his certificate to an oath or invoice. The term, "permit to land goods," is intended to include all permits to land, whether for immediate delivery or otherwise, all permits to warehouse or public store, or delivery therefrom, all permits to transfer goods from one store to another when required by owner or importer, and all permits or orders to appraise without invoice. The term, "permit for exportation," is intended to apply to all permits for export or transport from vessel or warehouse. ern northeastern frontiers. 594. It has been decided by the Treasury Department, Fees on the norththat the provisions of the act of 2d March, 1831, regu- and northwestern lating the foreign and coasting trade on the northern, north- Act March 2, 1831. eastern, and northwestern frontiers of the United States, in dispensing with the charges of custom-house fees, extends no further than to fees charged on rafis, flats, boats, or vessels of the United States, or British colonies, entering otherwise than by sea at any port of the United States on the rivers and lakes on the said frontiers. The following enumerated fees are still to be charged and collected at such ports, and accounted for and paid over to the United States, by collectors, in the same manner as other revenue: For admeasuring every vessel in order to the enrolment, or licensing, and recording the same If of 5 tons and less than 20.................... Of 20 and not over 70.................. Over 70 and not over 100....... For certificate of enrolment............. For endorsement on certificate of enrolment....... For license, and granting the same, including the bond If not over 20 tons........ Above 20 and not over 100................ Over 100 tons....... For endorsement on a license.. ........ For permit to land goods For each vessel of 1,000 tons and over...... 35 00 1,000 tons....... 30 00 For each under 500 and over 125 tons...... 25 00 20 00 For the first certificate granted by an inspector or inspectors to each engineer and pilot..... 5 00 For each subsequent certificate....... 100 For recording all bills of sale, mortgages, hypothecations, or conveyance of vessels, under act of July 29, 1850.... 50 For recording all certificates for discharging and cancelling any such conveyances....... For furnishing a certificate setting forth the names of the owners of any registered or enrolled vessel, the parts or proportions owned by each, and also the material fact of any existing bill of sale, mortgage, hypothecation, or other incumbrance, the date, amount of such incumbrance, and from and to whom made.......... For furnishing copies of such records for each bill of sale, mortgage, or other conveyance......... 50 1 00 50 It is to be understood that, by recent decision of the Department, the expenses of record books and stationery, for the districts and ports on the frontiers, are defrayed by the United States out of the beforementioned fees, other than those accruing under the act of 30th August, 1852. 595. For a single permit for the landing of the bag- Baggage permits. gage of passengers, whether embracing the baggage of one or more passengers, a fee of twenty cents only can be legally demanded. 596. Fees for weighing, gauging, or measuring imports, under the provision in the 4th section of the tariff act of 1846, it has been decided by the courts of the United States, can be legally exacted of the importer only in cases where the invoice or entry shall not contain the weight, or quantity, or measure of the merchandise weighed, gauged, or measured. This decision of the courts is acquiesced in by the Department; but whenever the weighing, gauging, or measuring shall disclose a difference between the actual weight or quantity and that specified in the invoice or entry, affording a well-grounded presumption of fraud, the collector will advise with the United States district attorney on the case, and will be governed by his opinion as to the propriety of instituting legal proceedings for enforcing the penalty provided by law. 597. Fees for weighing, gauging, or measuring goods withdrawn from warehouse, in quantities less than the entire importation, to be paid by the importer, as will be seen by reference to article 541 of these Regulations. 598. The exaction by collectors of compensation not expressly authorized by law for any services rendered in connexion with their several offices, will subject them to the heavy penalties provided in the 17th section of the act of May 7, 1822. SECTION IV. ACCOUNTS OF COLLECTORS AND DISBURSING OFFICERS. Collectors' ART. 599. Regulation, new series, No. 4, of June 15, counts of revenue 1853, having provided for the rendition, by collectors of the rendered monthly. collected to be customs, of monthly accounts of revenue collected, it has been required that, from and after the 1st of April, 1856, all other accounts appertaining to this Department, be for the receipt or disbursement of public money, be rendered monthly. Accounts to rendered monthly. Receipts and disbursements of offi 600. Those accounts are: All other accounts of receipt or disbursement of collec cers of the cus- tors and other officers of the customs; toms. Of other officers of the government, monthly account current. Accounts of the treasurers of the mint, the branch. mints, and the assay office; Accounts of the treasurer or assistant treasurers, for the payment of interest and coupons of the public debt; Accounts of the treasurer, for compensation of members of Congress; Accounts of the secretary of the Senate; Accounts of the clerk of the House of Representatives; Accounts of the disbursing officers of the executive departments; Accounts for the construction of custom-houses, marine hospitals, and other public buildings under the supervision of the treasury; Accounts of the secretaries of the Territories; Accounts of marshals, and all other accounts, the superintending authority over which is in the Treasury Department. Character of the 601. Every monthly account current will bear a caption, indicating the object thereof: as collector of the customs; as disbursing agent; as superintendent of lights; as agent of the marine hospital, &c., &c., and will be in the form of debtor and creditor. On the left-hand side, the United States will be made debtor, and if the items of disbursement chargeable therein do not exceed six in number, they will be entered on the said side, by date, Abstracts, when to number, name, nature of disbursement, and amount. If they exceed six in number, they will be entered in an abstract or abstracts, in like manner, and the aggregate amount, when footed up, be carried into the account. On the right-hand side of the account, the United States will be credited, specifically, with each sum of money received, by date, number, name, and nature of receipt, or upon abstracts, as in the case of the debits, if the number of be used. |