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ART. 1937. At the ports to which there shall be appointed a collector, naval officer, and surveyor, the collector shall receive all reports, manifests, and documents, to be made or exhibited on the entry of any ship or vessel : shall record, in books to be kept for that purpose, all manifests; shall receive the entries of all vessels, and of the goods imported in them; shall, together with the naval officer, estimate the amount of the duties payable thereupon, endorsing the amount upon the respective entries; shall receive all moneys paid for duties, and shall take bonds for securing the payment thereof; shall grant all permits for the unlading and delivery of goods; shall, with the approbation of the principal officer of the treasury department, employ proper persons as weighers, guagers, measurers, and inspectors, at the several ports within his district; and, also, with the like approbation, provide, at the public expense, storehouses for the safe keeping of goods, and such scales, weights, and measures, as may be necessary.(1)

1938. At ports to which a collector and surveyor only are assigned, the collector shall, solely, execute all the duties in which the co-operation of the naval officer is requisite, at the ports where a naval officer is appointed; which he shall also do in case of the disability or death of the naval officer, until a successor is appointed, unless there is a deputy, duly authorized under the hand and seal of the naval officer, who, in that case, shall continue to act until an appointment shall take place.(2)

1939. At the ports to which a collector only is assigned, he shall solely execute all the duties assigned to the collector, naval officer, and surveyor, as far as may be, at the ports where such officers are established.(3)

1940. And at such ports of delivery only, to which no surveyor is assigned, it shall be lawful for the collector of the district, occasionally, and from time to time, to employ a proper person or persons to do the duties of a surveyor, who shall be entitled to the like compensation with inspectors during the time they shall be employed.(4)*

(1) Act 2d March, 1799, sec. 21, cl. 1. (2) Ibid. sec. 21, cl. 4.

(3) Ibid. cl. 5.

(4) Ibid. cl. 7.

* A collector, after removal from office, has no authority to collect the duties outstanding, at the time of his removal, and which had occurred while he remained in office; but this power and duty devolves upon his successor.-Streshly et al. v. United States, 4 Cranch, 169.

Under the revenue act of 2d March, 1799, the right to a share in the forfeitures and penalties accruing under the 19th section of such act, is given to the collector who made the seizure, or who brought the suit, and not to the collector who was in office at the time of the decree or judgment, or the receipt of the forfeiture, if there has been an intermediate appointment.-Jones v. Shore's Exor's, 1 Wheat. 462. Buel v. Van Ness, 8 Wheat. 312.

If a collector of the customs make a seizure of goods for an asserted forfeiture, and before the proceedings in rem are consummated by a sentence of condemnation be removed from office, he acquires an inchoate right by the seizure, which by the subsequent decree of condemnation gives him an absolute right to his share of the forfeiture under the 19th section of the act of 2d March, 1799.-Van Ness v. Buel, 4 Wheat. 74.

After a final decree of condemnation unappealed from, in a case of seizure by a collector, for a breach of the revenue laws, the secretary of the treasury has no authority to remit the collector's share of the forfeiture. It is a vested and absolute right.-The Hollen, 1 Mason, 431.

The collector has a right to hold possession of imported goods until the duties are paid or secured to be paid, as the laws require. But if he shall retain possession of the goods and refuse to deliver them after the duties shall be paid, or bond given or tendered for the proper rate of duties, he is liable for the damages which may be sustained by his refusal.-Tracy & Balestier v. Swartwout, 10 Pet. 8i.

The collector is personally liable in an action to recover back an excess of duties

1941. The said collector shall, at all times, pay to the order of the offi cer, who shall be authorized to direct the payment thereof, the whole of the moneys which he may respectively receive, such moneys as he is otherwise by law directed to pay, only excepted, and shall, once in every three months, or oftener, if he be required, transmit his accounts for settlement, to the officer or officers whose duty it shall be to make such settlement.(1)

1942. Every collector of the customs may, with the approbation of the secretary of the treasury, 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.(2)

1943. Such deputy collectors, before they enter on the duties of their offi. ces, shall take and subscribe before the collectors appointing them, or before some magistrate within their respective districts authorized by law to administer oaths, the following oath or affirmation: “I— having been appointed a deputy collector of the customs, within and for the district of -, do solemnly, sincerely, and truly swear, &c. that I will diligently and faithfully execute the duties of the said office of deputy collector, and will use my best endeavours to prevent and detect frauds and violations against the laws of the United States; and I do further swear, that I will support the constitution of the United States."(2)

1944. In case of the disability or death of a collector, his duties and powers shall devolve on his deputy, if any there be; for whose conduct the estate of such disabled or diseased collector shall be liable; and in de fect of a deputy, upon the naval officer of the district, if any there be; and if there be no naval officer, upon the surveyor of the port appointed for the residence of such collector, if any there be, and if none, upon the surveyor of the port nearest thereto, and within such district.(3)

For further power of collectors to appoint deputies, see Section VI. of this chapter.

1945. For the purpose of obtaining accurate statements of the foreign commerce of the United States, the respective collectors shall keep separate accounts of the kinds, quantities, and values, of such parts of the im ports subject to duties ad valorem, as may be directed by the secretary of the treasury.(4)

The kinds and quantities of all imported articles free from duty shall be ascertained by entry, made upon oath or affirmation by the owner, or by the consignee or agent of the importer; or by actual examination, where the collector shall think such examination necessary; and the value of all such articles shall be ascertained in the same manner in which the value of imports subject to duties ad valorem are ascertained.(5)

(1) Act 2d March, 1799, sec. 21, cl. 8. (2) Act 2d March, 1799. sec. 22.

Act 3d March, 1817, sec. 7.

(3) Act 2d March, 1799, sec. 22.
(4) Act 10th Feb. 1820, sec. 9.
(5) Ibid. sec. 7.

paid to him as collector, and by him paid over in the regular and ordinary course of his duty, into the treasury of the U. S-he, the collector, acting in good faith and under instructions from the treasury department, a notice having been given him at the time of payment, that the duties were charged too high, and that the party paying, so paid to get possession of his goods, and intended to sue to recover buck the amount erroneously paid, and a notice not to pay over the amount into the treasury. But the collector is not so liable, no protest being made at the time of payment, or notice not to pay the money over, or intention to sue to recover back the amount given him.-Elliot v. Swartwout, 10 Pet. 137.

The values of all imported articles subject to specific duties, shall be ascertained in the manner in which the values of imports subject to duties ad valorem are ascertained.(1)

1946. Every collector shall keep an accurate account of the national characters and tonnage of all vessels which depart from his district for foreign countries, and of the foreign places for which such vessels depart, and also an accurate account of the national characters and tonnage of all vessels which enter his district from foreign countries, and of the foreign countries from which such vessels shall arrive. (2)

1947. The several collectors shall make quarter-yearly returns to the register of the treasury, of all the facts and matters which they are required by articles 1945, 1946, to ascertain.(3)*

1948. Each collector shall, within three months after he enters upon the execution of his office, give bond, with one or more sureties, to be approved by the comptroller of the treasury of the United States, and payable to the United States, with condition for the true and faithful discharge of the duties of his office, according to law that is to say, the collectors of Philadel phia and New York, in the sum of sixty thousand dollars each; the collector of Boston and Charlestown, forty thousand dollars; the collectors of Baltimore and Charleston, thirty thousand dollars each; the collectors of Norfolk and Portsmouth, and district of Mississippi, fifteen thousand dollars; the collectors of Portsmouth, in New Hampshire, of Salem and Beverly, Wilmington, in the state of Delaware, Annapolis, Georgetown, in Maryland, Bermuda Hundred and City Point, (now Petersburg,) 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, Glouces ter, Marblehead, Plymouth, Nantucket, Portland, and Falmouth, New London, New Haven, Fairfield, Perth Amboy, Yorktown, Washington, Cambden, Georgetown, (South Carolina,) Beaufort, and Savannah, five thousand dollars each; the collectors of Middletown and Waldoborough, four thou sand dollars each: and all the other collectors in the sum of two thousand dollars each; which bond shall be filed in the office of the comptroller, and be by him severally put in suit for the benefit of the United States, upon any breach of the condition thereof. (4)

1949. The collectors and surveyors in Florida, appointed under the act of the 7th of May, 1822, shall give bond in such sum as the president may direct, for the faithful discharge of their duties respectively.(5)

For form of bond, to be given by officers of the customs, see Appendix, No. 40.

1950. The president may, from time to time, as in his opinion the interests of the United States may require, regulate and increase the sums for which the bonds required, or which may be required by the laws of the United States, to be given by the collector, naval officers, and surveyors of the customs, and other officers, and all bonds given in conformity with such regulations, shall be as valid and as effectual to all intents and purposes, as if given for the sums respectively mentioned in the laws requiring the same.(6)

(1) Act 10th Feb. 1820, sec. 8. (2) Ibid. sec. 12.

(3) Ibid. sec. 13.

(4) Act 2d March, 1799, sec. 1.—Act

24th Feb. 1804, sec. 9.

(5) Act 7th May, 1822.

(6) Act 15th May, 1820, sec. 3.

For the other sections of the act 10th Feb. 1820, see pages 50, 51, of this Di

gest.

1951. Whenever a collector shall die or resign, the commissions to which he would have been entitled, on the receipts 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 deceas ed, shall be delivered over to such successor.(1)

1952. Whenever the emoluments of any collector of the customs of either of the ports of Boston, New York, Philadelphia, Baltimore, Charleston, Savannah or New Orleans, shall exceed four thousand dollars, or the emoluments of any naval officer of either of said ports shall exceed three thousand dollars, or the emoluments of any surveyor of either of said ports shall exceed two thousand five hundred dollars, in any one year after deducting the necessary expenses incident to his office in the same year, the excess shall, in every such case, be paid into the treasury of the United States.(2)

1953. Whenever the emoluments of any other collector of the customs shall exceed three thousand dollars, or the emoluments of any other naval officer shall exceed two thousand five hundred dollars, or the emoluments of any other surveyor shall exceed two thousand dollars in any one year, after deducting therefrom the necessary expenses incident to his office in the same year, the excess shall, in every such case, be paid into the treasury for the use of the United States.(3)

The preceding provisions shall not extend to fines, penalties or forfeitures, or the distribution thereof.(4)

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ART. 1954. The naval officer shall receive copies of all manifests and entries, and shall, together with the collector, estimate the duties on all goods subject to duty, (and no duties shall be received without such estimate) and shall keep a separate record thereof; shall countersign all permits, clearances, certificates, debentures and other documents, to be granted by the collector: he shall also examine the collector's abstracts of duties and other accounts of receipts, bonds and expenditures, and if found right shall certify them.(5)

Every naval officer shall within three months after he enters upon the execution of his office, give bond, with one or more sufficient sureties, to be approved by the comptroller of the treasury of the United States, and payable to the United States, with condition for the true and faithful discharge of the duties of his office according to law, that is to say, the naval officers of the ports of Boston and Charlestown, New York, Philadelphia, Baltimore and Charleston, in the sum of ten thousand dollars each; and all other naval officers, in the sum of two thousand dollars each, which bonds shall be filed in the office of the comptroller, and be by him severally put

(1) Act 2d March, 1799, sec. 4.
(2) Act 7th May, 1822, sec. 9.
(3) Ibid. sec. 10.

(4) Ibid. sec. 11.

(5) Act 2d March, 1799, sec. 21.

in suit for the benefit of the United States, upon any breach of the condition thereof.(1)

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ART. 1955. The surveyor shall superintend and direct all inspectors, weighers, measurers, and gaugers, within his port, and shall weekly report to the collector the names of such inspectors, weighers, gaugers, or mea surers, as may be absent from, or neglect to do their duty.(2)

1956. He shall visit or inspect the vessels which arrive therein, and shall make a return in writing every morning to the collector, if any, at the port where he resides, of all vessels which shall have arrived from foreign ports or places the preceding day, specifying the names and denominations of the vessels, the masters' names, from whence arrived, whether laden or in bal. last, whether belonging to the United States, or to what other nation belonging, and, if American vessels, whether the masters thereof have, or have not, complied with the law, in having the required number of manifests of the cargo on board, agreeing in substance with the provisions made necessary by law, and shall put on board each of such vessels, one or more inspectors, immediately after her arrival in his port.(3)

1957. He shall ascertain the proof, quantities, and kinds, of distilled spirits imported, rating such spirits according to their respective degrees of proofs, as defined by the laws imposing duties on spirits: he shall examine and ascertain the quality, kind, and quantity, of all wines imported; the quantity and kind of all teas aud sugars imported; and shall grant certifi cates for such spirits, wines and teas, and make returns thereof, in manner hereafter provided.(3)

1958. He shall examine whether the goods imported in any vessel, and the deliveries thereof, agreeably to the inspector's returns thereof, correspond with the permits for landing the same; and if any error or disagreement appear, he shall report the same to the collector, and to the naval officer, if any there be.(3)

1959. He shall superintend the lading, for exportation, of all goods en. tered for the benefit of any drawback, bounty, or allowance, and shall ex amine and report whether the kind, quantity, and quality of the goods so laden on board any vessel for exportation, correspond with the entries and permits granted therefor.(3)

(1) Act 2d March, 1799, sec. 21. (2) Ibid. sec. 1.

(3) Ibid. sec. 21, cl. 2.

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