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pay one hundred dollars, to be recovered, with costs, in any proper court having cognizance thereof, to the use of the informer.(1)*

1985. In every case where a forfeiture of any vessel, or of any goods, shall accrue, it shall be the duty of the collector, or other proper officer, who shall give notice of the seizure of such vessel or goods, to insert in the same advertisement, the name or names, and the place or places of residence, of the person or persons to whom such vessel or goods belong. ed, or were consigned, at the time of such seizure, if the same be known to him.(1)

1986. And if any officer of the customs shall demand, or receive, any greater, or other fee, compensation, or reward, for 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 (1)

1987. If any inspector, gauger, weigher, or measurer, shall receive any gratuity, fee, or reward, for any services performed, other than is by law allowed, or if any gauger, weigher, or measurer, employed as such by the public, in the districts of Portsmouth, Salem and Beverly, Boston and Charlestown, Providence, New York, Philadelphia, Baltimore, Norfolk and Portsmouth, or Charleston, shall gauge, weigh, or measure, any article or articles, other than shall be directed by the proper officer, in order to ascer. tain the duties to be received, or the drawbacks to be allowed thereon, or

(1) Act 2d March, 1799, sec. 73.

• The following provision is made relative to the compensation of Revenue officers by Act 3d March, 1837, sec. 2, and like provision has been made in the annual appropriation acts, since 1833.

The secretary of the treasury is hereby authorized to pay to the collectors, deputy collectors, naval officers, surveyors, and their respective clerks, together with the weighers, gaugers, measurers, and markers of the several ports of the United States, out of any money in the treasury not otherwise appropriated, such sums as will give to the said officers, respectively, the same compensation in the year one thousand eight hundred and thirty seven, according to the importa. tions of that year, as they would have been entitled to receive if the act of the fourteenth of July, one thousand eight hundred and thirty-two, had not gone into effect: Provided, That no officer shall receive, under this act, a greater annual salary or compensation than was paid to the officer for the year one thousand eight hundred and thirty-two; and that in no case shall the compensation of any other of ficers than collectors, naval officers, surveyors, and clerks, whether by salaries, fees, or otherwise, exceed the sum of fifteen hundred dollars each per annum ; nor shall the union of any two or more of those officers in one person entitle him to receive more than that sum per annum: Provided further, That the said collectors, naval officers, and surveyors shall render an account quarterly to the treasury, and the other officers herein named or referred to, shall render an account quarterly to the respective collectors of the customs where they are employed, to be forward. ed to the treasury, of all the fees and emoluments whatever by them, respectively, received, and of all expenses incidental to their respective offices; which accounts shall be rendered on oath or affirmation, and shall be in such form, and supported by such proofs, to be prescribed by the secretary of the treasury, as will, in his judgment, best enforce the provisions of this section, and show its operation and effect: Provided also, That, in the event of any act being passed by congress at the present session, to regulate and fix salaries or compensation of the respective officers of the customs, then this section shall operate and extend to the time such act goes into effect, and no longer: Provided, however, That the secretary of the treasury be authorized to extend to the collectors at such other ports, where a surplus of emoluments have been accounted for and paid into the treasury, in the year eighteen hundred and thirty-two, the privilege granted to the collector of New York, to take effcct from the first day of January list.-Act 3d March, 1837, section 2.

shall make a return of the weight, gauge, or measure, of any merchandise laden, or to be laden, on board any 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, forfeit two hundred dollars, and be discharged from the public service.(1)

1988. And if any inspector, or other officer of the customs, shall certify the shipment of any merchandise entitled to drawback on exportation, without having duly inspected and examined the same, after he shall have received the 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.(1)

1989. No officer of the customs, or other person employed under the authority of the United States, in the collection of the duties on imports and tonnage, shall own, either in whole or in part, any vessel, or act as agent, attorney, or consignee, for the owner of any vessel, or of any cargo, or lading on board thereof: nor shall any officer of the customs, or other per. sons employed in the collection of the duties import, or be concerned, directly or indirectly, in the importation of any, goods, for sale in the United States, on penalty that every person so offending, and being thereof convicted, shall forfeit and pay the sum of five hundred dollars.(2)

1990. If any officer of the customs shall, directly or indirectly, take or receive any bribe, reward, or recompense, for conniving, or shall connive, at any false entry of any vessel, or of any goods, and shall be convicted thereof, he shall forfeit and pay a sum not less than two hundred, nor more than two thousand, dollars, for each offence; and any person giving or offering any bribe, recompense, or reward, for any such deception, collusion, or fraud, shall forfeit and pay a sum not less than two hundred dollars, nor more than two thousand dollars, for each offence.(3)

1991. And in all cases where an oath or affirmation is by act 1799, re. quired, from a master or other person having the command of a vessel, or from an owner or consignee of any goods, his or their factor or agent, and generally, whenever an oath or affirmation is required from any person, by virtue of the revenue laws, if the person so swearing or affirming shall swear or affirm falsely, he shall, on indictment and conviction thereof, be liable to the same pains and penalties prescribed for persons convicted of wilful and corrupt perjury.(3)

SECTION VII.

Of Weighers, Gaugers, and Measurers.

Return to be made by weighers,

&c.-when- form of return 1992

Fees and wages of measurers, &c. 1993

For the appointment of weighers, gaugers, and measurers, see art. 1937, supra.

Art. 1992. The weighers, gaugers, and measurers, employed in the service of the revenue, shall, within three days after any vessel is discharged, make returns of the articles by them respectively weighed, gauged, or measured, out of such vessel ; and such returns shall be made in books to be prepared by them for that purpose, and kept in the custom-houses. (1)

(3) Ibid. sec. 88.

(1) Act 2d March, 1799, sec. 73. (2) Ibid. sec. 86.

For form of the returns see Appendix, No. 41.

1993. To the measurers, weighers, or gaugers, respectively, there shall 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 fortyfive cents; for the measurement of every one hundred bushels of salt, according to the weight established by law for the payment of duties thereon, seventy-five cents; for the measurement of every one hundred bushels of coal, ninety 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 seven-eighths ; in the district of Norfolk, two cents and a quarter; and in the other districts, three cents; for the gauging and marking every cask, to be marked in durable characters, with his own name and the quantity, twelve cents ; for every computing the contents of, and marking, cases containing distilled spirits and wines, four and a half 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 and a half 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 and a half cents 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 three cents and one-quarter 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, nine cents for every cask actually gauged.(2) To the collector designated under Act 6th April, 1802, sec. 1, for preparing, distributing and numbering the certificates to accompany foreign distilled spirits, wines and teas, two cents.(3)

SECTION VIII.

Of Appraisers.

President to appoint appraisers in lector to make appraisements, recertain ports-oath of appraisers fusing

1995 -duty of assistant appraisers 1994 Compensation of appraisers 1996 Penalty on persons chosen by col

ART. 1994. For the appraisement of goods, required by any acts concern. ing imports and tonnage, the president shall, by and with the advice and consent of the senate, appoint, in each of the ports of Boston, Philadelphia, Baltimore, Charleston, Savannah, and New Orleans, two persons, and in the port of New York, three persons, well qualified to perform that duty, who,

(1) Act 2d March, 1799, sec. 72. (3) Act 6th April, 1802. Treasury (2) Act 26th April, 1816.—28 March, circular 28th October, 1799, founded on 1799, sec. 2.

Act 1795.

before they enter thereon, shall severally make oath, diligently and faithfully to examine and inspect such goods as the collector may direct, and truly to report, to the best of their knowledge and belief, the true value thereof, according to law; (see pages 484, 485,) and when any appraisement is to be made in any port other than those above named, the collector shall appoint two respectable resident merchants, who, after having taken the oath required by this section, shall be the appraisers; and the secretary of the treasury may direct the appraisers for any collection district to attend in any other collec. tion district, for the purpose of appraising any goods imported therein; and the president may, in the recess of the senate, appoint the appraisers for the ports above named; which appointments shall continue in force until the end of the session of congress thereafter(1)

The secretary of the treasury may appoint, not exceeding four assistant appraisers in New York, two in Philadelphia, and two in Boston, who shall be practically acquainted with the quality and value of some one or more of the chief articles of importation, subject to appraisment, to be employed in appraising goods, in such manner as shall be directed by him, and who shall take and subscribe an oath, diligently and faithfully to examine and inspect such goods, wares, or merchandise, as the principal appraisers may direct, and truly to report to them, to the best of their knowledge and belief, the true value thereof, according to law; whereupon the principal appraisers shall re. vise and correct the same as they may judge proper, and report to the col. lector their decision thereon ; but, if the collector shall deem any appraisement of goods too low, he shall have power to order a re-appraisement either by the principal appraisers, or by three merchants designated by him for that purpose, who shall be citizens of the United States, and caused the duties to be charged accordingly(2)

The assistant appraisers at New York shall receive a compensation of fifteen hundred dollars per annum, and those at Boston and Philadelphia, a compensation of twelve hundred dollars per annum, to be paid out of the proceeds of the customs; and the clerks and all other persons employed in the appraisers' office, shall be appointed by the principal appraisers, and their number and compensation limited and fixed by the secretary of the trea. sury (2)

1995. Any merchant who shall be chosen by the collector, or by the party in interest, to make any appraisement required under any act respect. ing imports and tonnage, and who shall after due notice of such choice has been given to him in writing, decline or neglect to assist at such appraise. ment, shall be subject to a penalty not exceeding fifty dollars, and to the costs of prosecution therefor.(3)

1996. Each of the appraisers, appointed for the ports of New Orleans, Savannah, Charleston, Baltimore, Philadelphia, and Boston, shall receive as a compensation for his services, fifteen hundred dollars per annum; and the appraisers for the port of New York shall each receive two thousand dollars per annum; and the merchants who may be appointed to act as appraisers under this act, shall receive, while actually employed on that duty, each, a compensation of five dollars per diem; and whenever the appraisers appointed under article 1994, attend in any district, other than that in which they reside, for the purpose of appraising any goods, they shall respectively receive, at the rate of five dollars for every twenty-five miles in going to, or return. ing from, such district, in addition to the salary or pay provided for herein.(4)

(1) Act 1st March, 1823, sec. 16.Act 28th May, 1830.

(2) Act 28th May, 1830.

(3) Act 1st March, 1833, sec. 19.

Ibid. sec. 17.

SECTION IX.

Of Revenue Cutters and Boats.

President may cause revenue cutters Duty of officers of cutters in board. to be built, not exceoding twenty- ing vessels, &c.

2002 three

1997 Commanders of cutters required to May cause others to be built in lieu

make returns weekly of vessels of such as become unfit for service boarded, &c. to perform other -to sell cutters unfit-expense of duties, assigned by the secretary purchase, how paid

1998
of the treasury

2003 Row boats may be provided and em- Cutters and boats, how distinguished ployed by collectors with the ap. from other vessels

2004 probation of secretary of treasury Provision when a vessel, liable to -expense, how paid

1999 seizure or examination, does not Cutters, how officered and manned bring to at the instance of cutter

-how supplied with rations, &c. or boat -cutters to co-operate with navy, Penalty on any vessel or boat not when

2000 employed in revenue carrying Officers of cutters, how appointed pennants, &c. like those of redeemed officers of customs-sub

venue vessels

2006 ject to direction of collectors 2001 Compensation to officers and crew

of revenue cutters

2007

2005

ART. 1997. The president, for the better securing the collection of the duties imposed on goods, imported into the United States, and on the tonnage of vessels, may cause to be built and equipped, so many revenue cutters, not exceeding twenty-three, as may be necessary to be employed for the protection of the revenue, the expense whereof shall be paid out of the product of the duties on goods imported into the United States, and on the tonnage of ships or vessels.(1)

1998. He may cause other revenue cutters to be built or purchased, in lieu of such as are, or shall, from time to time, become unfit for further service; such as are so become unfit for further service, to be sold at public auc. tion, and the proceeds of such sale to be paid into the treasury of the United States. And the expense of purchasing other cutters, as aforesaid, as well as future expenses of building, purchasing, or repairing, revenue cutters, shall be paid out of the product of the duties on goods imported into the United States, and on the tonnage of vessels.(2)

1999. The collectors of the respective districts, may, with the approbation of the secretary of the treasury, provide and employ such small open row and sail boats, in each district, together with the number of persons to serve in them, as shall be necessary for the use of the surveyors and inspectors in going on board of vessels, and otherwise for the better detection of frauds; the expenses of which shall be defrayed out of the product of the duties.(3)

2000. There shall be, to each of the revenue cutters, one captain, or mas. ter, and not more than three lieutenants, or mates, first, second, and third, and not more than seventy men, including non-commissioned officers, gunners and mariners. The secretary of the treasury may cause contracts to be made, for the supply of rations, for the officers and men of the revenue cutters. Such cutters shall, whenever the president shall direct, co-operate with the navy of the United States ; shall be under the direction of the secretary

(1) Act 2d March, 1799, sec. 97.-6th January, 1809.-24th Feb. 1804.

(2) Act 28 March, 1799, sec. 100. (3) Ibid. sec. 101.

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