tinue until successors shall be duly appointed, and ready to enter upon the execution of 3 March 1799. their respective offices. Ibid. 73. for fees. gaugers, &c., 12. Every collector, naval officer and surveyor shall cause to be affixed, and constantly kept in some public and conspicuous place of his office, a fair table of the rates of fees To put up tables and duties demandable by law; and shall give a receipt for the fees he shall receive, of fees and duties. specifying the particulars, whenever required so to do; and in case of failure therein, To give receipts shall forfeit and pay one hundred dollars, to be recovered, with costs, in any proper court having cognisance thereof, to the use of the informer: and if any officer of the Penalty for tak customs shall demand and receive any greater or other fee, compensation or reward for ing illegal fees. executing any duty or service required of him by law, he shall forfeit and pay two hundred dollars for each offence, recoverable in manner aforesaid, for the use of the party aggrieved. And if any inspector, gauger, weigher or measurer shall receive any gratuity, fee or reward for any services performed by virtue of this act, other than is by law allowed; or if any gauger, weigher or measurer, employed as such by the public, in Penalty on the districts of Portsmouth, Salem and Beverly, Boston and Charlestown, Providence, acting for private New York, Philadelphia, Baltimore, Norfolk and Portsmouth, or Charleston, shall persons. gađge, weigh and measure any article or articles, other than shall be directed by the proper officer, in order to ascertain the duties to be received or the drawbacks to be Or for making re allowed thereon; or shall make a return of the weight, gauge or measure of any merchandise laden or to be laden on board any ship or vessel, for the benefit of drawback upon exportation, without having actually weighed, gauged or measured the same, as the case may require, after such merchandise shall have been notified to the collector and entered for exportation; they shall for the first offence forfeit and pay the sum of fifty dollars, and for the second offence shall forfeit two hundred dollars, and be discharged from the public service: and if any inspector or other officer of the customs Penalty for neg lecting duties in shall certify the shipment of any merchandise entitled to drawback on exportation, relation to draw without having duly inspected and examined the same, after he shall have received the back. permit for lading such merchandise; or, if the amount of such drawback shall be estimated according to weight, gauge or measure, until such merchandise shall be first weighed, gauged or measured, as the case may require; he shall be subject to the like forfeitures and be discharged from the public service. turn without gauging, &c. Ibid. & 86. to own vessels. 13. No officer of the customs, or other person employed under the authority of the United States, in the collection of the duties imposed by law on goods, wares or mer- Custom house chandise imported into the United States, and on the tonnage of ships or vessels, shall officers, &c., not own, either in whole or in part, any ship or vessel, or act as agent, attorney or consignee for the owner or owners of any ship or vessel, or of any cargo or lading on board the same; nor shall any officers of the customs, or other person employed in the collection of the duties as aforesaid, import or be concerned, directly or indirectly, in the importation of any goods, wares or merchandise, for sale, into the United States; on penalty that every person so offending, and being thereof convicted, shall forfeit and pay the sum of five hundred dollars. Or be engaged in the importation of goods. Ibid. 2 87. 14. That so much of the twelfth section of an act, entitled "An act making alterations in the treasury and war departments," (a) as restricts all officers of the United States, May buy or sell employed in the collection of the duties imposed by law on goods, wares and merchan- public stocks. dise imported into the United States, and on the tonnage of ships or vessels, from buying or disposing of the funds or debts of the United States, or of any state, be repealed. 15. All matters directed by this act to be done to or by the collector of a district, or by the naval officer thereof, shall and may be done to and by the person who, in the Powers of subcases specified in this act, is or may be authorized to act in the place or stead of the said stitutes. collector, or of the said naval officer. Ibid. 95. 1 Stat. 704. 16. Every collector, naval officer and surveyor, employed in the collection of the 2 March 1799 L duties on imports and tonnage, shall, within three months after (b) he enters upon the execution of his office, give bond, with one or more sufficient sureties, (c) to be approved Custom house officers to give of (d) by the comptroller of the treasury of the United States, and payable to the said bonds. United States, with condition for the true and faithful discharge of the duties of his office according to law, (e) that is to say:-the collector of Philadelphia and New York, Amount of in the sum of sixty thousand dollars, each; the collector of Boston and Charlestown, penalty. forty thousand dollars; the collectors of Baltimore and Charleston, thirty thousand dollars, each; the collector of Norfolk and Portsmouth, fifteen thousand dollars; the col (a) Act 8 May 1792. 1 Stat. 281. See tit. "Treasury Depart out objection, will be sufficient evidence of acceptance to complete ment." 41, and note. (b) See infra 26. (e) The death of a surety, after the bond has been signed and sealed and after it has been put in a course of transmission to the comptroller of the treasury, but before it has been approved, or appears to have been received, does not discharge the estate of the surety. Broome v. United States, 15 How. 143. (d) The statute does not require the approval to be in writing. Receiving the bond, and retaining it for a considerable time with the delivery. Broome v. United States, 15 How. 155. Postmaster General v. Norvell, Gilp. 106, 121. Bank of the United States v. Dandridge, 12 Wh. 64. (e) The sureties of a collector are responsible for moneys handed over to him by his predecessor in office, and for those transmitted to him by another collector, to enable him to pay expenses, which he is required, officially, to disburse. Broome v. United States, 15 How. 143. 2 March 1799. lectors of Portsmouth in New Hampshire, of Salem and Beverly, Wilmington, (in the state of Delaware), Annapolis, Georgetown, (in Maryland), Bermuda Hundred and City Point, Alexandria, Wilmington, Newbern and Edenton, in the state of North Carolina, Newport and Providence in the state of Rhode Island, and Providence Plantations, ten thousand dollars, each; the collectors of Newburyport, Gloucester, Marblehead, Plymouth, Nantucket, Portland and Falmouth, New London, New Haven, Fairfield, Perth Amboy, Yorktown, Dumfries, Washington, Cambden, Georgetown, (South Carolina), Beaufort and Savannah, five thousand dollars, each; the collectors of Hudson, Middletown and Waldoborough, four thousand dollars, each; and all the other collectors in the sum of two thousand dollars, each; the naval fficers of the ports of Boston and Charlestown, New York, Philadelphia, Baltimore, Charleston, ten thousand dollars, each; and all other naval officers, in the sum of two thousand dollars, each; the surveyors of the ports of Boston and Charlestown, New York, Philadelphia, Baltimore and Charleston, five thousand dollars, each; and all the other surveyors, in the sum of one thousand dollars, each :—which bonds shall be filed in the office of the said comptroller, and be, by him, severally, put in suit for the benefit of the United States, upon any breach of the condition thereof. To be filed, Form of bond. 24 Feb. 1804 29. 2 Stat. 254. Officers of Mississippi district. 3 March 1817 (a) 27. 3 Stat. 397. Collectors to employ deputies. Oath of office. 15 May 1820 3 Stat. 582. Term of office. 1. 17. And all bonds to be hereafter given, shall be of the form following, to wit:— Know all men by these presents, that we are held and firmly bound unto the United States of America, in the full and just sum of - dollars, money of the United States; to which payment, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, executors and administrators, firmly by these presents. Sealed with our seals, and dated this day of -, one thousand The condition of the foregoing obligation is such, that, whereas the president of the United States hath, pursuant to law, appointed the said to the office of in the state of has truly and faithfully executed and discharged, and shall continue truly and faithfully to execute and discharge all the duties of the said office, according to law; then the above obligation to be void and of none effect, otherwise it shall abide and remain in full force and virtue. Now, therefore, if the said Sealed and delivered and delivered} 18. The collector of the district of Mississippi shall give.bond for the true and faithful discharge of his duties, in the sum of fifteen thousand dollars, and shall be allowed in addition to the fees and emoluments of his office, in lieu of all other commissions, one and a half per cent. on all moneys by him received, on account of the duties arising from goods, wares and merchandise imported into the said district, and on the tonnage of ships and vessels; and the naval officers and surveyors of the said district shall, respectively, receive an annual compensation of two hundred and fifty dollars in addition to their other fees and emoluments. 19. Every collector of the customs shall have authority, with the approbation of the secretary of the treasury, (b) to employ within his district such number of proper persons, as deputy collectors of the customs, as he shall judge necessary, who are hereby declared to be officers of the customs; (c) and the said deputy collectors, before they enter on the duties of their offices, shall take and subscribe, before the collector appointing them, or before some magistrate within their respective districts, authorized by law to administer oaths, the following oath or affirmation, to wit: "I, having been appointed deputy collector of the customs, within and for the district of · —, do solemnly, sincerely and truly swear (or affirm, as the case may be), that I will diligently and faithfully execute the duties of the said office of deputy collector, and will use my best endeavors to prevent and detect frauds and violations against the laws of the United States: I further swear (or affirm) that I will support the constitution of the United States.” 20. All district attorneys, collectors of the customs, naval officers and surveyors of the customs, navy agents, receivers of public moneys for lands, registers of the land offices, paymasters in the army, [the apothecary-general, the assistant apothecaries-general, and the commissary-general of purchases,] (d) to be appointed under the laws of the United To be removable States, shall be appointed for the term of four years, but shall be removable from office at pleasure. at pleasure. Ibid. 2 3. 21. It shall be lawful for the president of the United States, and he is hereby author Amount of bonds ized, from time to time, as in his opinion the interest of the United States may require, may be increased. to regulate and increase the sums for which the bonds (e) required, or which may be required, by the laws of the United States, to be given by the said officers, and by all (a) Made perpetual by act 6 May 1822 4. 3 Stat. 681. (b) Although the collector may suggest. nominate and recommend, the appointment proceeds from the secretary, and is his act and not that of the collector. 4 Opin. 162, 165. 1 Ibid. 459. (c) They are permanent officers of the customs, and may exercise and perform the functions, duties and powers vested in the collectors by subsequent acts, although not referred to therein. United States v. Barton, Gilp. 439. And although the act makes (d) These offices have been abolished. other officers employed in the disbursement of the public moneys under the direction of the war or navy departments shall be given; and all bonds given in conformity with such regulations shall be as valid and effectual, to all intents and purposes, as if given for the sums respectively mentioned in the laws requiring the same. 15 May 1820. Ibid. 24. Commissions to 22. The commissions of all officers employed in levying or collecting the public revenue shall be made out and recorded in the treasury department, and the seal of the said department affixed thereto, any law to the contrary notwithstanding: Provided, That the be recorded. said seal shall not be affixed to any such commission before the same shall have been signed by the president of the United States. 23. In the ports of Boston, New York, Philadelphia, Baltimore, Charleston, Savannah 7 May 1822 ? 14 and New Orleans, (a) no person shall be an inspector who, at the same time, holds any other office in the collection of the customs in either of the said ports.(b) 3 Stat. 695. Inspectors. 24. The secretary of the treasury may, from time to time, limit and fix the number Ibid. 15. and compensations of the clerks to be employed by any collector, naval officer or sur- Number and veyor, and may limit and fix the compensation of any deputy of any such collector, salaries limited. naval officer or surveyor: Provided, That no such deputy, in any of the districts of Boston and Charlestown, New York, Philadelphia, Baltimore, Charleston, Savannah or New Orleans, shall receive more than one thousand five hundred dollars, nor any other such deputy more than one thousand dollars in any one year, for any services he may perform for the United States in any office or capacity.(c) Ibid. 17. Penalty for re 25. If any person employed in any duties in relation to the collection of the revenue, shall accept or receive any fee, reward or compensation, other than that allowed by law, for any service he may perform for any person, in making any entry or clearance, or pre- ceiving other paring any papers to be used or kept in the custom house, such person shall be removed compensation from office, and shall, moreover, on conviction thereof, pay a fine not exceeding five hun- law. dred dollars. than allowed by 5 Stat. 661. 26. All custom house officers who now are, or hereafter may be, required by law to 4 June 1844 ¿ 1. give bond with surety for the faithful discharge of the duties of their office, shall give such bond, with surety, according to the requirements of law, before they shall be quali- Officers to give bond before, &c. fied to enter upon the performance of said duties. 9 Stat. 44. clerks to be 27. The deputies of any collector, naval officer or surveyor, and the clerks employed 30 July 1846 § 9. by any collector, naval officer, surveyor or appraiser, who are not by existing laws required to be sworn, shall, before entering upon their respective duties, or, if already All deputies and employed, before continuing in the discharge thereof, take and subscribe an oath or sworn. affirmation faithfully and diligently to perform such duties, and to use their best endeavors to prevent and detect frauds upon the revenue of the United States; which oath or affirmation shall be administered by the collector of the port or district where the said deputies or clerks may be employed, and shall be of a form to be prescribed by the secretary of the treasury. II. COMPENSATION OF CUSTOM HOUSE Officers. 1 Stat. 706. 28. In lieu of the fees and emoluments heretofore established, there shall be allowed 2 March 1799 ? and paid, for the use of the collectors, naval officers and surveyors appointed and to be appointed in pursuance of law, the fees following; that is to say: to each collector, for Fees of collectors. every entrance of any ship or vessel of one hundred tons burthen and upwards, two dollars and a half; for every clearance of any ship or vessel of one hundred tons burthen and upwards, two dollars and a half; for every entrance of any ship or vessel under the burthen of one hundred tons, one dollar and a half; for every clearance of any ship or vessel under one hundred tons burthen, one dollar and a half; for every post entry, two dollars; for every permit to land goods, twenty cents; for every bond taken officially, forty cents; for every permit to load goods for exportation which are entitled to drawback, thirty cents; for every debenture or other official certificate, twenty cents; for every bill of health, twenty cents; for every official document (registers excepted) required by any merchant, owner or master of any ship or vessel, not before enumerated, twenty cents. 29. And where a naval officer is appointed to the same port, the said fees shall be To be divided equally divided between the collector and the said naval officer; the latter paying one- and naval officer. third of the expense of the necessary stationery, and of the rent of an office to be provided by the collector at the place assigned for his residence, and as conveniently as may Payment of conbe for the trade of the cistrict, except the expense of fuel, office rent, and necessary sta- tingent expenses. tionery for the collectors of the districts of Salem and Beverly, Boston and Charlestown; the cities of New York, Philadelphia and Charleston; the towns of Baltimore, Norfolk and Portsmouth; which shall be paid three-fourths by the said collectors, and the other between collector (c) This limitation of $1000 only applies to the emolument received as deputy collector, and does not prevent them from receiving additional compensation for independent offices in the customs held by him at the same time. United States v. Morse, 8 Story, 87. Fees for drawback to be the collector, 2 March 1799. fourth by the respective naval officers in those districts; and all fees shall, at the option of the collector, be either received by him or by the naval officer—the party receiving to account monthly with the other for his proportion or share thereof: Provided, That all divided between fees arising on the exportation of any goods, wares cr merchandise on which drawbacks are allowed, shall be equally shared among the collector, naval officer and surveyor, where there are such officers at the port where the fees are paid, to be accounted for, monthly, by the collector or naval officer who shall receive the same; and where there is no naval officer, such fees shall be divided equally between the collector and the surveyor who may have been concerned in attending to such exportation; and the surveyors shall pay their proportion of the expenses of stationery and printing. naval officer and surveyor. Fees of survey ors. 30. To each surveyor, for the admeasurement and certifying the same, of every ship or vessel of one hundred tons and under, one cent per ton; for the admeasurement of every ship or vessel above one hundred tons and not 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 hundred 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 By whom paid. 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. Compensation of inspectors. Occasional in#pectors. Fees of measur ers. weighers and gaugers. Fees of surveyors 31. 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; (a) and for every other persou 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 (b) out of the revenue, and charged to the United States: (c) 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. 32. To the measurers, weighers or gaugers, (d) 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 mark ing every cask, box or package, weighing more than two hundred pounds each, except sugar, coffee, pepper, pimento and indigo, in bales, bags, mats, canisters 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 packages, one cent per dozen; and in proportion for any greater or lesser quantity; and the allowances afore said shall be deemed to include a compensation for making returns of the goods or mer chandise weighed, gauged and measured, specifying the quality as well as quantity. 33. And there shall be allowed to the surveyors or inspectors of the revenue for ports, and inspectors. 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 according to the value thereof, six cents for every cask actually gauged. Fercentage allowed to offi 34. There shall, moreover, be allowed to the several officers hereafter mentioned, the following allowances and percentage: to the collectors of the district of New York, onecised by the collector actually in office. Champney v. Bancroft, 1 Story, 423. (a) See infra, 41. (b) An ex-collector, who is not in office, cannot lawfully appropriate the moneys of the United States, in his hands, to such a payment; it is an official act, and the authority can only be exer (e) This creates no lien or specific claim on moneys in his hands arising from the revenue. Champney e. Bancroft, 1 Story, 423. (d) See infra, 41. quarter per cent.; to the collector of the district of Boston and Charlestown, and to the 2 March 1799. collector of the districts of Baltimore and Philadelphia, one-half per cent; (a) to the cers of certain collectors of the district of Charlestown, Salem and Norfolk, seven-eighths (a) of one per districts. cent.; to the collectors of the districts of Alexandria and Savannah, one per cent.; to the collectors of the district of Newburyport, (b) one and one-quarter per cent. ; to the collectors of the districts of Portsmouth, (c) Portland, Newport, (c) Providence, (c) and New Haven, (c) 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 collectors of the districts of New London, (c) 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, (d) Vermont, (e) Champlain, (e) 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; (g) 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 Island, 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, (h) Edenton, Camden, Wilmington (h) (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, Sag Harbor, (i) Nottingham, Hampton, Yorktown, Dumfries, (i) Foley Landing, Cherrystone, Beaufort, Brunswick, (i) and Hardwich, the sum of two hundred dollars; to each of the collectors of the districts of Perth Amboy,(i) Portsmouth,(k) Hudson, Plymouth, Barnstable, Nantucket,(1) Edgartown, (m) New Bedford, Dighton, Penobscot, Frenchman's Bay, Machias (n) (Newport), Middletown, (o) Fairfield, Burlington, Bridgetown, Great Egg Harbor, Little Egg Harbor, (n) Snowhill, Georgetown, (in South Carolina), Sunbury, (n) Marblehead, New Haven and Georgetown(n) (in Maryland), the sum of one hundred and fifty dollars; to each of the collectors of Biddeford, Bath (p) 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, Petersburg, (q) Fredericksburg, Wilmington, Beaufort and Swansborough, the sum of two hundred and fifty dollars; to each of the surveyors of Newport, Providence, (r) Thomastown, Beverly, New Haven, (8) Middletown,(s) Hartford,(t) Saybrook, (u) Albany, Hudson, Lewellensburgh, Portland, Pawkatuck, Patuxet, New London, (v) Stonington, Towncreek, Bermuda Hundred, (u) West Point, Urbanna, Port Royal, (u) Alexandria, (u) Windsor, Hartford, Plymouth, Skewarky, Murfreesborough, Bennett's Creek, Winton, Nixonton, Newbiggen Creek, Pasquotank River, Indiantown, 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. annual account of receipts and 35. And it shall be the duty of the respective collectors, naval officers and surveyors, to Officers to render keep accurate accounts of all fees and official emoluments received by them; also, of all expenditures, particularizing their expenditures for rent, fuel, stationery and clerk expenditures. hire, (w) 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, Penalty for neg naval officer or surveyor, shall omit or neglect to keep an account, as aforesaid, or to lect. (w) All expenditures made by a collector for office rent, clerk hire, fuel and stationery, are to be deemed incidents to his office, and should be allowed as proper charges against the United States; and if he do not keep and transmit yearly accounts thereof, he does not forfeit his right to be reimbursed for such expenditures, but only subjects himself to the payment of the penalty. Andrews v. United States, 2 Story, 203. See Wentworth v. United States, Ibid. 452. |