243. Hospital Tax, chargeable on the crew of a vessel trading under temporary Registry, or Enrolment, or License, is to be levied and retained in like manner as when trading under permanent ones: C's cir. 10th November, 1821; V. 2, p. 152.

244. On what part of the crew of a Steamboat is it proper, or customary, to levy the Hospital Tax? C's cir. 24th November, 1829; V. 3, p. 37, (answered, No. 246 post.)

245. The Comptroller says, that, "according to the decisions of Messrs. Secretaries Wolcott and Gallatin, the act of 16th July, 1798, requiring a Marine Hospital Tax, at the rate of 20 cents per month, to be retained out of the wages of seamen on board registered vessels of the United States, and vessels Licensed for the coasting trade, was not to be considered applicable to the District of Champlain; and, of course, not to the other Northern and Northwestern Districts of the United States." He adds: "The present Secretary of the Treasury entertaining a different opinion of that law, Collectors are requested, upon the receipt of this communication, to commence collecting the Tax in said Districts." To assist them in carrying these instructions into effect, the forms of Hospital Books, and quarterly returns of accounts for settlement, are prescribed: C's cir. 3d Mar., 1830; V. 3, p. 51.

246. It is decided that the following persons employed on board of steamboats, are liable to the Hospital Tax, viz: the Captains, the Engineers, the Firemen, and, generally, all persons whose duties are connected with the navigation of such vessels, or perform service in the boats attached to them, and receive wages: O's cir. 25th June, 1830; V. 3, p. 63.

247. Hospital Tax is not required from hands employed on Keel Boats not trading with New Orleans; nor are they entitled to the benefit of that Fund: C's cir. 5th June, 1833; V. 3, p. 401.

248. Notice is required to be given by Collectors to the First Auditor at the close of each quarter in which no payments of Hospital Tax have been made, to save the transmission of a blank abstract: C's cir. 28th May, 1836; V. 3, p. 527.

249. According to the act of 3d March, 1837, " providing for certain harbors, &c," the collection of Hospital Tax is required to be suspended for one year, from the 1st April, 1837; during which year the usual expenditures for sick and disabled seamen are provided by an appropriation of $150,000; of the benefits of which, seamen in the United States service, and boatmen, who were not entitled to relief from the Hospital Fund before, shall participate during the year: S's cir. 13th March, 1837; V. 3, p. 125.

250. The suspension of the Hospital Tax, as above stated, is also notified by the Comptroller: C's cir. 28th March, 1837; V. 3, p. 565.

251. The Collectors are informed that the collection of Hospital Tax is to be resumed on the 1st April, 1838, as it was under the regulations heretofore existing: C's cir. 26th March, 1838; V. 3, p. 603.

252. Masters of vessels are exonerated from any accountability for the payments of Hospital Tax that may have been made to them by their crew during the year of suspension by law: C's cir. 6th April, 1838; V. 3, p. 607.

253. In pursuance of the act of 1st March 1843, amendatory of the "act of 16th July, 1798, for the relief of sick and disabled seamen," Collectors are required to levy the Hospital Tax, and the penalties prescribed by said act, on Masters, Owners, and Seamen of Registered vessels employed in carrying on the Coasting Trade, (24) and to account for the same, as in other case of Hospital Tax collected under former instructions: S's cir. 15th March, 1843; V. 3, p. 298.

SECTION 4.

Of the Revenue Cutter System-embracing the due enforcement of the Revenue Laws, and the Quarantine Regulations, in the ports, and on the coasts of the United States-the quarterly returns connected therewith-and the annual inventory or property schedule of Revenue Cutters, &c.

254. The superintendence of the Revenue Cutter service, (as a branch of the Revenue System) is entrusted to Collectors; who are instructed as to the management, and economy of supplies, of the Revenue Cutters in their respective Collection Districts-and said collectors are made acquainted with the instructions given to the Commanders of Revenue Cutters respecting their duties as officers of the Customs, these being the "SENTINELS" of both the foreign and coasting trade, under the immediate direction of Collectors-1st, in guarding the Revenue Laws from infractions, either on the coast, or in the Bays and Rivers, previous to the anchoring of vessels in the harbors of their destination, and making seizures of vessels committing breaches of the law; 2d, in boarding vessels, and demanding an inspection of their manifest within four leagues of the coast; 3d, in preventing the landing of goods, or their transfer to other vessels, before making regular entry, by either of which modes of procedure smuggling is generally practised: Of all which particulars, the said Commanders of Revenue Cutters are required to keep a faithful record or journal, and to make a monthly return to the Secretary of the Treasury of an abstract thereof: S's cirs. 1st and 4th June, 1791; V. 1, pp. 78 to 88.

REVENUE CUTTER SERVICE:- Superintendence of, entrusted

to Collectors:

tions of Officers and Crew.

255. Collectors are also entrusted with the payments to the Officers and Crew of Revenue also the pay and raCutters, (making up the entire agency for that service,) of which a quarterly return is required to be made according to form transmitted: S's cir. 8th July, 1791; V. 1, p. 89.

256. Collectors are informed what are the component parts, and rates, of rations to be allowed to Officers and Crew of Revenue Cutters; and 9 cents is established as the equivalent to be allowed for every ration not drawn: S's cir. 21st September, 1791; V. 1, p. 95.

257. Further regulations are prescribed respecting the rations of men in the Cutter Service, being an increase to 12 cents allowed in lieu of every ration not drawn: S's cir. 17th November, 1791; V. 1, p. 99.

[Same subject.]

[Same subject.]

( 24. ) Such employment of Registered Vessels is contrary to law, nevertheless; unless the presumptive fact supposed by this act be

a positive repeal of former instructions, if such supposition may be considered as a positive recognition of such employment.

Instructions to Offi

cers of Revenue Cut

enlarged.

258. The authority for directing the "movements" of Revenue Cutters, is specifically conferred on Collectors: S's cir. 2d February, 1792; V. 1, p. 103.

259. Officers of Revenue Cutters are not to absent themselves without a written furlough from the Collector of the District: S's cir. 21st February, 1792; V. 1, p. 106.

260. Collectors may keep Revenue Cutters in proper repair without consulting the Secretary of the Treasury: S's cir. 19th June, 1794; V. 1, p. 158.

261. Collectors are requested to ascertain with precision what rates, per ration, could be established for a comfortable supply of articles composing a Seaman's ration in the Cutter Service, without interfering with contracts already existing: S's cir. 19th June, 1794; V. 1, p. 158.

262. The act of the last Session, "relative to quarantine," is transmitted to Commanders of Revenue Cutters and to Collectors, who are jointly requested to co-operate with the State authorities in giving full effect to its provisions, and also to any regulations established by State laws on the subjects mentioned: C's cir. 28th June, 1796; V. 1, p. 133.

263. A report is called for from Collectors on sundry points relating to necessary repairs of Revenue Cutters, and the monthly pay necessary to secure the service of competent seamen on board: S's cir. 14th July, 1796; V. 1, p. 175.

264. An ensign and pendant, as a distinctive Flag for Revenue Cutters, is prescribed, with a sample transmitted to Collectors, to provide the same: S's cir. 1st August, 1799; V. 1, p. 200.

265. Collectors are required to continue to enforce the health or quarantine laws and regulations enacted by State authorities, in which Captains of Revenue Cutters are required to co-operate: S's cir. 25th May, 1805; V. 1, p. 237.

266. To correct certain variations in Collectors' accounts of 20 to 37 cents per ration to Officers of Revenue Cutters, they are informed, that the Collection law of 2d March, 1799, provides the same subsistence for Captains, Lieutenants, and Mates, as are granted by law to officers of the same grade in the Army; and for the Crew, the same as for Mariners in the Naval Service-with special instructions relating thereto: S's cir. 10th May, 1810; V. 1, p. 307.

267. The length of time that has elapsed, and the many changes which have taken place ters remodelled and in regard to the Revenue Cutter Service, since the first general instructions on that subject, (of the 1st and 4th June, 1791,) are alleged as reasons for issuing new instructions at this time, (which nevertheless are nearly a literal transcript of the former,) adding, that "besides the laws particularly referred to, the Commanders of Revenue Cutters should make themselves acquainted with all the Revenue Laws which concern foreign commerce and the coasting trade:" S's cir. 13th July, 1819; V. 2, pp. 108 to 111.

268. As, by the Collection law of 2d March, 1799, the officers of Revenue Cutters were allowed the same rations with officers of equal rank in the army, &c., the act of 2d March, 1827, making an additional allowance to officers of the army, entitles the officers of Revenue Cutters to a like advance: S's cir. 27th June, 1827; V. 2, p. 187.

269. Further general instructions, with the approbation of the President, are issued to Collectors having the superintendence of Revenue Cutters, for their own government and that of commanders of the cutters-giving a detailed list of the grades of Officers, (that of Warrant officers being for the first time mentioned) seamen, armament, and ammunition for a limited time; also provisions, modes of supply, &c.; with a form of the quarterly account of expenditures to be returned to the Treasury for settlement: S's cir. 17th December, 1829; V. 2, p. 232.

270. Gordon's Digest of the Revenue Laws is transmitted for the use of Commanders of Revenue Cutters: S's cir. 21st May, 1831; V. 2, p. 269.

271. Experience having shown that the employment of Officers from the Navy, in the Revenue Cutter Service, is liable to objections, all such officers will cease to be so employed after the 30th April next, and the vacancies be filled from other sources; those now in the service and not of the Navy having preference according to fitness: S's cir. 17th January, 1832; V. 2, p. 282.

272. The uniform dress of Officers and Seamen of Revenue Cutters is prescribed according to description given: S's cir. 21st July, 1834; V. 3, p. 17.

273. Information having been received, that officers in command of Revenue Cutters frequently retain a portion of seamen's wages in their own hands, and draw wages accruing to seamen who have absconded, for the portion of the month transpiring before their desertion-such practices are henceforth forbidden, under the supervision of the Collectors: S's cir. 7th May, 1835; V. 3, p. 79.

274. A scheme for reducing the number of Revenue Cutters is suggested by the Secretary, who asks the views of Collectors thereon: S's cir. 20th July, 1835; V. 3, p. 80.

275. A Quarterly transcript of the Pay Roll of the Revenue Cutters is required to be returned to the Secretary of the Treasury: S's cir. 12th November, 1835; V. 3, p. 82.

276. The attention of Collectors is called to the act of 2d July, 1836, regulating the compensation of Officers of Revenue Cutters: S's cir. 9th July, 1836; V. 3, p. 105.

277. Regulations are further prescribed, in regard to the monthly payments to the Crews of Revenue Cutters, by an Inspector of the Customs, to be duly observed in the presence of the Commanding Officers of the Cutters: S's cir. 24th August, 1839; V. 3, p. 213.

Reduction of ex

278. A cursory examination of the items of accounts has satisfied the Secretary of the Treasury, that a large portion of the expenditures on account of Revenue Boats is wholly penditures for Cutters

proposed.

unnecessary; which of course call for corresponding reductions, as specified to Collectors in the form of interrogatories: S's cir. 3d August, 1841; V. 3, p. 251.

279. The General Regulations heretofore established for the government of the Revenue Cutter Service having been revised and modified, to adapt them to progressive legislation and experience, a copy thereof, with forms of quarterly abstracts of disbursements for the service-muster and pay rolls of Officers and Crew-advertisements for Rations-agreements with Contractors-daily proportion of rations for a week-articles of engagement in the Cutter Service-and form of Journal or Log Book, &c.-are transmitted to Collectors and Commanders of Revenue Cutters, for their government: S's cir. 1st November, 1841; V. 3, pp. 256 to 276. (25.)

280. Of furniture allowed for Cabin and Ward-room of Revenue Cutters-compensation disallowed to officers for superintending repairs-monthly journals of Cutters to state the names of officers, their daily attendance, their absence or sickness-neglect of duty to commerce against illegal importations complained of; cutters being too commonly at anchor in port, instead of being in motion in the channels of navigation through which Vessels arrive, &c.: S's cir. 19th November, 1842; V. 3, p. 284.

281. To establish uniformity in the force employed on board of Revenue Cutters, and equality in the compensation allowed to the petty officers and the crew, the rates, respectively, are prescribed: S's cir. 10th May, 1843; V. 3, p. 315.

282. The compensation of servants employed on board of Revenue Cutters must be settled with their owners, and their receipts and vouchers rendered to the First Auditor: S's cir. 5th June, 1943; V. 3, p. 318.

283. (The annual transcript of the Inventories of Revenue Cutters is required to be returned to the Secretary of the Treasury at the end of each year: S's cir. 12th November, 1835; V. 3, p. 82.)

VESSELS ARRIVED;

ENTRY, DELIVERY OF

SECTION 5.

Of the system of Commerce and Navigation, (in time of peace,) embracing the Custom-house entries of Vessels, Imports, Exports, and Tonnage with exhibits of manifests of cargoes and Marine Papers, and making registry of Aliens that arrive and report for naturalization, &c :-Also the quarterly returns connected therewith, respectively.

284. On the arrival of a vessel in port, her commander is required to make entry at the MARINE PAPERS, MANI- Custom-house, deliver her Marine Papers, pay her tonnage, and deliver a manifest of her cargo to the Collector: C's cir. 1st December, 1789; V. 1, p. 1.

FESTS, &c.

(25.) A revised and enlarged edition of these General Regulations was issued by the Secretary of the Treasury, dated the 1st November, 1843, which will be found in the APPENDIX marked No. III.