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BEPORTS
iECRETARY OF THE- TREASURY
THE UNITED STATE.S,
IN OBEDIENGE TO THE ACT OF MAY 10, 1800,
*'SUPPLEMENTARY TO T H E ACT ENTITLED ' A K ACT TO ESTABLISH T H E TREASURY D E P A R T M E N T . '
..
' T O
WHICH ABE PREFIXED
THE EEPOETS ®F iLEXAIBEE MiM-ftT®!,
PUBLIC,CREDIT, A NATIONAL BANK, MANUFACTURES,
THE ESTABLISHMENT OF A MINT.
VOL. VI.
WASHINGTON:
P R I N T E D BY JOHN C. R I V E S .
1851.
^50
tu
T A B L E OF CONTENTS.
Report of Mr. Walker on the Finances and Warehousing
tem
Dec,
. Report of Mr. Walker on the Finances
Dec,
Report of Mr. Young in regard to an error in the Report
of 1847
Jan.,
Report of Mr. Walker on the Finances
Dec,
Report of Mr. Walker on the Warehousing System. .Feb.,
Sys1846
1847
176
119
1848
1848
1849
275
279
343
* -i 1
' EEPORTS
SECRETARY OF THE TREASURY OF THE UNITED STATES.
REPORT o n THE FINANCES.
DECEMBER, 1846.
i?ecew5er,9, 1846.
IN obedience to the '^ act supplementary to the act to establish the
Treasury Department," the undersigned respectfully kibniits the following report:
The receipts and expenditures for the fiscal year ending the SOth
June, 1846, were as follows:
TREASURY DEPARTMENT,
RECEIPTS AND MEANS.
From customs
,
From sales of public lands
From miscellaneous sources
'
,
.^
,
.. „
...
:..
$26,712,667 87^.
2,694,452 48
92,126 71
Total receipts „
-.....
..,..,
Add balance in"the Treasury 1st July, 1845 . . . . .
29,499,247 06
7,658,306 22
Total means
..
\ ....
The expenditures during the same fiscal year amounted
tothe sum of.
37,157,553 28
28,031,114 20
Leaving a balance in the Treasury on the 1st of July,
1846, of.
9,126,439 08
As appears in detail by'accompanying statement A.
The estimated receipts and expenditures for the fiscal year ending
30th June, 1847, are as follows:
V O L . VI.—1.
2
R E P O R T S OF T H E
[1846.
RECEIPTS, VIZ :
From customs, first quarter, by actual returns of the
collectors
.'... i
$6,153,826 38
From the second, third, and fourth quarters, as estimated 21,681,904 62,
Total from customs . . .
From sales ofpublic lands. .
From miscellaneous sources
27,835,731 00
3,400,000 00
100,000 00
Total receipts, exclusive of Treasury notes and loans . 31,335,731 00
From Treasury notes, under the act of
22d July, 1846
J
...$5,000,000 00
From loan under the same a c t . :
5,000,000 00
- 1 0 , 0 0 0 , 0 0 0 00
Add balance in the Treasury 1st July,. 1846
9,126,439 08
Total means, as estimated.
50,462,170 08
EXPENDITURES, VIZ :
The actual expenditures for the first *
quarter, ending 30th September, 1846,
amounted to
i
$14,088,661 27
As appears in detail by accompanying
statement B. .
i
The estimated expenditures for the public service during the other three quaxtersj from 1st October, 1846,: to 30th
June, 1847, are as follows, viz:
Civil list, foreign intercourse, and mis. ;
cellaneous purposes . . .1
5,310,022 61
Army proper, including volunteers.... 19,579,437 83
Fortifications, ordnance, arming militia,
&c
:..
2,371,763 3.8
Indian departrnent.
1,643,772 18
Pensions
'
1,498,612 62 .
Interest on the pubhc debt, and Treasury notes
1,036,986 82
Redemption of the residue of the loan
ofl841......:
3,00000"
Treasury notes which are: yet outstanding, and payable when^ presented...
430,183 97
Naval establishment
...9,278,77141
' .
r
*55,241,212 09
Excess of expenditures over means 1st July, 1847
$4,779,042 01
The estimated receipts, means, and .expenditures, for the fiscal year
*The sum of $550,000 fo.r supplying deficiencies of revenue from postage, and also $200,000
forFRASER
postages of Congress and ofthe executive departments, are included in the above sum.
Digitized for
1846.]
S E C R E T A R Y OF T H E TREASURY.
3
commencing the 1st July, 1847, and ending 30th June, 1848, are as
follows, viz:
From customs, for the four quarters
$28,000,000 00
From sales ofpublic lands
„
3,900,000 00
From' misceMneous sources
1... ^
100,000 00
Total revenue
•... f
Deduct deficit, on 1st July, 1847 .
„
Total means for the service of the fiscal year ending
. June 30, 1848
,.
32,000,000 00
4,769,042 01
27,220,957 99
. EXPENDITURES.
The expenditures during the same period, as estimated by the several
Departments of State, Treasury, War, Navy, and Postmaster General,
viz:
•
The balanc^es of former appropriations which will be
required to be expended in this year
•
Permanent and indefinite appropriations
Specific appropriations askecl for this year
Total estimated expenditure . . . .
'
$724,284 31
-3,340,144 72
41,717,355 48
45,781,784 51
^This sum is composed ofthe following particulars:
Civil list, foreign intercourse, and miscellaneous.
$6,044,399
Army proper
6,370,213
Volunteers...
•.
17,932,331
Fortifications, ordnance, arming militia, &c
,..
1,672,165'
Pensions . . . . . .
2,102,690
Indian department
1,246,913
Naval estabhshment
.
:
9,004,727
Interest on public debt.
,.. • 1,408,344
80
25
00
00
00
00
74
72
*45,781,784,51
Deduct total means for the service of the fiscal year
ending June 30, 1 8 4 8 . . . . . .
27,220,957 99
Excess ofexpenditures over means 1st July, 1848. —
18,560,826 52
This excess is based on the assumption that the whole amount of five^
millions is outstanding of Treasury notes authorized by the act of 22d
July, 18.46, under a renewed authority now requested to be conferred
by Congress to issue the same: but, as the whole amount cannot be
o.utstanding at the same time, on account of the number' of iiotes cancelled before a new note is issued, the excess of expenditures over
*The sum of $554,000 for supplying deficiencies of revenue from postages, $275,000 for
postages'of Congress and executive officers, and $117,750 of the debt assumed by the United
States
the cities ofthe Disirict ofColumbia, are "included in theabove sum.
Digitized
for for
FRASER
4
R E P O R T S OF T H E
[1846o
. means on the 1st of July, 1848, should be estimated.at nineteen.millions of dollars; which will cover all expenditures, iricluding that ofthe
wair,; if continuecl up to that date.
,,
It. is important at all times, as shown by uniform experience, but
especially in a period of wax, to keep a balance of at least four millions
of do.llars. inthe Treasmy, in order to supply the, mint and branch mints
with, bullion for coinage, and foreign coin, for recoinage, as also to be
enabled at all times.tp,pay the public creditors at^every point, both in
and out of the country, with punctuality and despatch. Although, then,
the actual defibiton the 30th of June, 1848, might not exceed nineteen
millions of dollars, the necessity of having a surplus of four niillidns in
the Treasury at all times requires that a loan of twenty-three millions
should be authorized, unless additional revenue is raised by some new
provision of law. As one ofthe means of augmenting the revenue, it is
proposed that Congress shall authorize a duty of twentj^-five per cent,
on tea and coffee, which, it is estimated, would reduce the loan reqiiired
to nineteen millions of dollars.
Annexed (marked C) is a table of the imports of tea, and also of
coffee, from 1821 to 1846. It will be perceived that the imports of tea,
being 16,891,020- pounds consumed in the United States for the last
fiscal yeair,. amounted to the; value of $3,983,337; and of coffee, being
124,336,054 pounds, to the value of $7,802,894; making an aggregate
of $11,786,231—a dut)^ of tiventy-five per cent, on which, would yield
an annual- revenue of $2^9.46,557 75. ^ After making a full allowance
for decreased consumption bn account of the ^duties, the additional annual revenue from this source might be safely estimated, at $2,500,000.
This duty, however, would be rendered nugatory, in part, for several
years, unless it were imposed during.a very early ..period of the session,
and to go into effect at a tinie aiot. later, if possible, than the 1st of Jan- ,
uary next. Between that date and some time, early in the spring
large importations of tea, aiid, to, some, extent, of coffee,, are brought into
the country, and ought to. be subjected to the duty,, in ord.er that revenue
should be raised from such impoits. If this is not done, and the dutj^
is to go into operation at a much later period, the ta.x will: operate as an
enhanced price to the consumer, without producing a correspondent
revenue.:
The stock now on hand, and that would be imported forthwith-—
namely, of coffee frpm Cuba .and St. Domingo, and some other ports;
and of tea, in part, from the bonded warehouses of Europe—coming in
free of duty, in anticipation of the law., would contribute .nothing to. the
revenue ofthe country; Whilst the price of the stock on hand here, as
well-as that thus brought in free of duty, would be\augmented nearty
jn the. same proportion as if the duty had actually gone at. once into
effect. A delay, then, in imposing this duty on tea and coffee, whilst it
would tax the consumer for several years nearly, as much as if the duty
were imposed at: once, would,, during that whole j)eriod, bring very little
reveriue into the Treasury. Such' a. delay, then, would only enable a
few individuals to amassi large.fortunes, at'the expense ofthe people.
Such hjas been the almost uniform, effect of the postponement of the
operation of laws imposing new^ or ^ additional^ duties—^of which the
1846.]
S E C R E T A R Y OF T H E TREASURY.
5
examples are numerous under the tariff of 1842, as also precedirig laws.
The reduction of the loan from twenty-three to nineteen millions, together
with the imposition of this duty on tea ancl coffee towards meeting the
payment, will, it is conceived, make a difference, in the terms on which
the loan can be effected, which, in the period of twenty yeaxs, would save
a large'amount of the fax to the people ofthe United States; whereas, if
no such duty is imposed, and, as a-consequence, a loan for a sum so large
as twenty-three, millions, without this additional re.ven.ue, must be made
during a period of war, uncertain iii its duration, and attended with
heavy expenditures, judging of the friture by the past, the •Government
may be subjected to a serious loss in negotiating the loan, or involved in
embarrassments alike injurious to the credit and honor of the country.
In iiegotiaiting for so large a sum as nineteen or twenty-three millions
in time of war, with heavy expenditures, uncertain in their duration, all
experience, at home and abroad, proves that a loan fora long term will
save a large amount to the Treasury, compared with one of shorter
date; and it is believed that, in this case, the loan should be fdr 'a period
of twenty years, reserving the power conferred by existing laws to purchase the stock at the market price at any prior date,-when/our means
may periiiit, so that the debt may be •extinguished as soon as possibie,
ancl long before its. maturity, if practicable. In this way, under ordinary cireumstaiices, the advantages of a long and a short loan are to
some exitent combined. .The first half of the loan should, it is thought,
be negotiated early in the spring, payments being required only as the
money may be needed; ^and the remainder, if wanted, should be 'negotiated some time during the succeeding summer.or.fall, payments only
to be iiiade, also, iii this case, as the money may be required; so that
no larger sum may be borrowed, in any event, than niay be dema,nded
by the waiits of the Govefnment.
•
Iri comphance with . the proviso of. the first section of the act of the
10th of August last, a full statement is herev^ith communicated (marked
D) of. all Treasufy notes paid under the provisions of that act, amounting, on the first of this month, to $17,446 3 1 .
Table E, hereto annexed, shows the payments made since the 4th of
March, 1845, of the principal a.nd interest of the public debt up to the
first of the present month.' The amount of principal, thus paid was
$1,680,605 .02, a n d o f interest $1,528,042 62—making an aggregate of
public debt paid since the 4th of Maxch, 1845, of $3,208,647 64; of
which (except the sum-of $513,600) the whole amount consisted ofdebt,
or interest upon debt, incurred before the 4th March, 1845.
Statement Fv hereto annexed, shows the aniount of Treasury notes
issued under the'provisions ofthe. act of the 22d July, last, being a total
of $3,853,100; of which the iimount of $1,766,450 bore an interestof
one mill per cent>.bn every huridred dollars, and $2,086,650 an interest
of five and two-fifths per cent, pef aiinum.
In the same ^statement will be found the amount paid into the Treasury on account of the five miUion loan, vt^hich, in pursuance of the public notice hereto a.nnexed, (marked F F.,) iwas negotiated at six per cent,
interest, under the act ofthe 22d July last, eithef at par, or (as was the
case fox a small portion) above par. The sum paid and entered on the
6
R E P O R T S OF T H E
[1846.
books of the Register of the Treasury was, on.-Ist December last,
$3,461,600. The payments axe still progressing, the' stock bearing
interest only from the date of the actual deposite of the money in the
Treasury. ,
. ,
In the same table will be found a statement of the public debt of
every description, principal and interest, due by the United States,
including, loans, Treasury notes, &c., amoanting on the 1st December
last to $24,256,494 60 ;df which $17,788,799 .62 was contracted before
. the 4th ofMarch, 1845, leaving the whole debt incurred since that date
$6,467,694 98, embracing $320,000 of the Mexican treaty indemnity
debt assumed by Congxess at its last session.
At the date of the repeal ofthe tariff of.l842, the revenue was declining. The receipts under it into the Treasury were less by the sum of
$815,444 83 during the last fiscal year terminating onthe 30 th June,
1846, than the receipts ctiiring the fiscal year ending on the 30tli June,
1845. •
.
"
•
• That this decline was progressive, and arose from the prohibitory
character of the specific duties, is proved by the table hereto annexecl,
(marked G,) from avhich it appears that, for the fiscal year ending 30th
June, 1844, the excess of revenue produced by specific over ad valorem
duties was $81,860 74; whereas, during the fiscal year ending 30th
June, 1845, the ad valorem exceeded the specific duties $1,737,379 5 7 ;
and, during the last fiscal yeax, the ad valorem exceeded the specie
duties $2,663,534 94. Asthe specific duties in their prsictical operation
were becoming every day more prohibitory, the revenue under the tariff
of 1842 must have continued to sink so rapidly as soon to have'caused
a great deficit, even in time of peace, and thus have required iiltimatety
a resort to direct taxes or excises to support the Government!
The duties collected at the ports of Baitimore, Philadelphia,-and New
York, during the first five days, of December, 1846, under the new tariff,
amounted to $416,802 97; and during the first five days of December,
1845, under the old tariff, to $208,374 50.' This rate.of augmentation
it is not supposed will continue; but that the revenue from duties this
year will reach the amount estimated now, and in my report to the
Senate of the 16th July last, at $27,835,731, is, for the reasons therein
stated, fully believed.
^
•,
''' •
Herewith axe transmitted the regulations (marked H).adopted.by this
Department in obedience to the provisions of the law of the 6th of
August last, establishing the J constitutional Treasury. It will be
perceived, by reference to these instructions, that this Department has
proceeded to carry into full effect the intentions of Congress in the
enactment of this law. The, rules established in relation to Treasury
drafts have rendered it impossible that they can ever ^ be converted into
.a circulating medium. The bill, however, is defective in some o f i t s
details. No appropriation is.made by the law for the payment of the
salaries ofthe assistant treasurers, or the additional salaries ofthe treasurers of the mint, nor fpr the compensation of the examining agents
authorized by the law, and whose services are so .necessary, under its
provisions, for the security of the public monejr. The provision for
incidental expenses is wholly inadequate; the number of clerks, also, is
1846.]
SECRETARYOFTHETREASURY.
7
insufficient to transact the public business under the provisions of this
law, and, it is thought, ought to be augmented from ten to twenty—
more than five times the latter number having been required to transact
the same business whqn these moneys were kept, transferred, and disbursed by the banks. No adequate security is provided by law for the
safety of the public money in the hands of disbursing agents; and
whilst transfers are required to be made from place to place of specie,
no appropriation is made by this law to pay the expenses of these transfers, or to enable disbursing agents to pay t h e public creditors at all
times and places with punctuality ancl despatch. The powers of this
Department in relation to that portion ofthe public nioneys which must
be paid on the other side of the Atlantic, or in any foreign country,
through the niedium of agencies existing, or to,be created there, ancl by
the operation of foreign bills of exchange, are not sufficiently defined by
law. This authority, which experience has shown to be necessary at
all times, is now rendered of the highest importance by the payments
and disbursements required to be made in so many portions of the Republic of Mexico,, and many of them so distant from any depository." The
great object, in these cases, would not be to circulate paper among our
troops in Mexico,, but to facilitate the obtaining and transferring specie
there for circulation, through the. operations of foreign exchange, on
terms highly advantageous to the Government. It being the anxious
desire of this Department, even fdr beneficial purposes, never to exercise
any doubtful powers, the propriety of some more clear and adequate
provisions on this subject is submitted to the. enlightened consideration
of Congress.
^
^ . •
.•
In connection with the amendments proposed to the bill organizing
the constitutional Treasury, far thfe most important would be the establishment of a branch of the mint of the United,States at the city of New
York, to perform, among its other functions, the duties appertaining to
a depository of the pablic money. During a period of more than half a
century, the mint and branch mints have had deposited with them about
one hundred and sixteen millions of gold and silver bullion and coin, no
portipn of which has ever been lost to the Government; and as twothirds of our whole revenue is collected at the city of New York, a
branch there would place beyond all hazard the security of the pubhc
money, and at the same time greatly enlarge the circulation of gold and
silver. For the reasons stated in my last annual report, foreign ^gold| ^
coin willnot, to any extent, circulate as a currency among the people. 1
It is necessary that this coin should receive the American stamp, by
.recoinage, at our own mint, into eagles, half and quarter eagles, in order
to enable it to pass into general circulation. When we consider the
vast amount of foreign coin that is brought into the city of; New York \
through the operations of business, as well as of the custom-house there, I
as also by emigrants from abroad, the importance of converting all this
at once tliere into American coin can scarcely be over-estimated. If the
specie now. flowing within our limits remains in foreign coin, it may find
its way, not into circulation, but irito the vaults of the banks, where it
might be made the basis, as often heretofore, of bank and paper expansions; and if so, ruinous revulsions could not fail to ensue. It is im
8
R E P O R T S OF T H E
[1846.
portant to all the great interests of the country, but especially to manufactures, that the currency should not be redundant or depreciated, arid
excessive imports of foreign merchandise brought, as a consequence,
into the country. In connection with the constitutional Treasury, a
branch of the mint at NewYork would be most useful in converting the
foreign iiito-American coin, encouraging thereby its oirculation among
the people, instead of triple and quadruple is^sues of,bank paper. . .
We. are beginning to reahze the benefits of the new tariff, many
imports having been warehoused in anticipation of the new duties, and
some aiready paid. By freer interchange, of commodities, the foreign
market is opened to our agricultural products, bur tonnage and commerce
are rapidly augmenting, our exports enlarged and the price enhanced,
exchanges are in our favor, and specie is flowing within our limits. The
country wais never more prosperous, and we have never enjoyed such
large and profitable markets for all our products. This is not the result
of an inflated ourrency, but is an actual increase of wealth and business.
Whilst agriculture, commerce, and navigation, released from onerous
taxes and restrictions, are thus improved and invigorated, manufactures
are not depressed. The large profits of manufacturers maybe in some,
cases somewhat diminished; but that branch of industry, now reposing
more pn its own skill and resources, is still, prosperous and progressive.
New manufactories are being erected throughout the country, and still'
yield a greater profit, in most cases, than capital invested in other.pursuits.
.
^ .
Commerce between. nations is but an exchange of their respective
products, specie liquidating only the occasional fluctuating balances, and
cannot long be maintained to any great extent by sales for specie only.
Thus, if England opens her markets to our products, whilst we exclude
by high duties most ofthe fabrics she would sell in exchange, her specie
would rapidly diminish, and such a commerce would languish and
decline. She might still, frbm necessity, purchase a portion of our
products; but a necessity equally stern and irresistible, from exhausted
means, would soon compel her to reduce the purchases and price, and
thus diminish the balance demanded from her in specie. To maintain,
then, permanently j a profitable coriimerce with England, the barriers
must be broken down on both sides—her corn laws repealed and oiir
duties reduced, so as to permit an exchange of her fabrics for our products. With high duties on our part, we could reahze but little permanent advantage from the repeal of her corn laws. Such high duties
would continue in force, as against our farmers, the British cPrn laws
nearly as effectually as though they had never been repealed. Before
the repeal of those laws, the advocates of our protective policy conceded
that if England would open her markets for our breadstuffs and provisions, we rshould receive her fabrics in excharige. Now, her markets are
thus opened to tliese products, and the friends of a protective tariff, abandoning their former position, would still arrest, by high duties, the
exchange of English fabrics.for* our breadstuffs and provisioris. If the
reduced duties are continued on both sides, so as to permit a reciprocal
interchange of commodities, the foreign maxket, now opened for our
breadstuffs and provisions, must be maintained.
1846.]
S E C R E T A R Y OF T H E TREASURY.
9
Oar farmers now have, and must retain, our home market, with or
without the tariff, because breadstuffs and provisions cannot profitably be
imported here. The few diverted from farming to manufactures, by a
high tariff, bear no comparison in number with the people of the world
whose markets are lost, in whole dr in part, by high duties. Nor is it
chiefly, the farmers, but the merchant, the ship-builder and ship-owiier, the
seaman, and the thousands of laborers in the marts of our foreign commerce, that furnish miich the larger pprtion of those who are driven by a
high, tariff from existing pursuits into manufactures; ancl consuming, as
they all did, pur own breadstuffs and provisions, as well before as after
this change of their pursuits, no additional niarket is thereby secured to
the farmer. Indeed, there is an absolute loss, in so far as the machinery
of the manufacturer, which consumes no breadstuffs or provisions, is
substituted for the manual labor engaged in agriculture, commerce, and
navigation. The number of manufacturers, would not be increased (if
increased at all) more than one-tenth by the difference between the tariff
of 1842 and that of 1846; and of that tenth, more than one-half would
not have changed from agricultural pursuits. In the mean time, when
commerce and navigation flourish under low. duties, a larger number of
consumers of breadstuffs and prbvisions are diverted to those pursuits
from agriculture, than would be driven from it irito manufactures by high
duties. ' Nothing, then, is gained in a home market to the farmer bj^^ high
duties, whilst the markets of the world are lost or duninished-. The
population of the world is now one thousand millions, increasing at the
rate of not less than ten millions per.annum, withbut httle augmentation
anywhere of breadstuffs and provisions, except inour own country. Yet
our farmers are asked to. abandon this immense market, in the vain
attenipt to create an adequate home market, by Sacrificing agriculture,
commerce, and navigation, for the benefit of mariufacturers.
Experience is against the protective policy. In England, after a long
trial and ruinous results, it is abandoned; and here, under the tariff of
1842, the prices of breadstuffs and provisions fell, and have now risen
with the reduction of duties and the openirig o f a foreign market. From
a Ipng peace, Europe is becoming so densely populated, that her poorer
soil and more uncertain climate afford a less adequate supply of food
from year to year for her rapidly-increasing popula.t:ion. Under a system pf low duties, and a reciprocal interchange of commodities, it will
be the interest not only of Great Britain, but also of most of the continent of Europe, to take a large supply of food from us; but, by arresting
this.exchange of their fabrics for our products, it becomes their interest,
and in fact a necessity, to look for and encourage maxkets elsewhexe;
and also, by extraordinary means, and high governriiental bounties, to
drive capital into agriculture there, to supply the wants of their people,
unable to purchase our product^, for which, by high duties-, we demand
payment in specie. If we receive the fabrics of Europe in exchange for
our products, it'will be their interest to encourage and enlarge that commerce ; and it must go on rapidly augmenting until our country becomes
the granaiy for Europe, and our export there of food shall even exceed
that of cotton, great as that is destined to' be under a system of low
duties. With this enlargement of our exports will come a correspondent
10
R E P O R T S OF T H E
[1846.
increase of our imports, and a great augmentation-o/ the revenue of the
Governmient and of the .prosperity of the people. There will be a greater
number more profitably engaged in agriculture, commerce, and navigation. The increased number and prosperity of those classes, constituting four-fifths of the whole people, will enable them greatly to extend
their purchases; and the manufacturers, b y t h e increased abihty and
means pf our own people, wiU derive, in a series of years, a greater
benefit than by destroying th ability of^ their customers by excluding
their products fr'om the foreign market, and depriving them to that extent
of the means to purchase at home or abroad. If the ship-builder constructs and the navigator fi^eights more vessels—if the farmer sells more
breadstuffs arid provisions, and the planter more cotton, and at better
prices—if the merchant transacts a larger and more prosperous business
—if the seamen increase in number and receive better wages—if the
working classes employed in connection with, trade in our American
marts of foreign commerce are increased and rendered more prosperous,
they must all be enabled to purchase more of our own manufactures,
and at better prices. Under such a system of reciprocal interchange of
commodities with all the world, the great city of .New York would
become (what she now is for the States of this Union) the great mart
for the commerce of the various nations of the earth. Located nearer
the centre of the commerce of the world than any European city, she
would go on augmenting until she had surpassed them all, and within
her own limits and suburbs would affbrd a .larger home market for our
breadstuffs and provisions than the whole number whom a protective
tariff would drive from agriculture to manufactures. Such would be the
effect on New York as a market for breadstuffs' and provisions; whilst
New Orleans, Philadelphia, Boston, Baltimore, and our othef great commercial marts, would move onward in an accelerated progress, augmenting the demand for agricultural products, as well as for foreign and
domestic manufactures. This is the true method of building up a honie
market for the products of all our industry. This is the most equal, just,
certain, and permanent, as well as the most effectual and comprehensive
protection and encouragement, not only of manufactures,. but also of
a.griculture, commerce, and navigation, and the labor connected- with
every branch of Americari industry. .
Table I, hereto annexed, shows that the aggregate, value pf cotton,
rice, wheat, rye, Indian corn, oats, and barley, was, onthe 30th of July,
1846, under the old taxiff;, $493,331,906; and on the IstDecembex, 1846,
when the new tariff went into effect, $609,287,565—making an aggregate difference in the price of $115,955,659.
It is true that the failure of certain crops in Great Britain and the
Continent has to some extent affected prices; but, then, there are
opposing causes—-such as the enormous freight, low exchange, &c.—
v^'^hich, in the absence of reduced duties, must, have kept the prices on
30tli July and 1st Deceniber more nearly the same.
If, however, but sixty millions be added by the new tariffto the value
of the products of agriculture and the profits of commerce and navigation, more than one-half would be employed in purchases of doniestic
fabrics, which, in the absence of those augiiiented means and profits,
1846.]
S E C R E T A R Y OF T H E TREASURY.
11
could not have found a niarket at fair prices at home or abroad. Whilst
vast sums have been ancl still are being expended by the construction
of railroads, canal?, and other, improvements, to transport our products
to our great seaboard cities,, when they^each those points, the farmer
and planter, instead of finding the ocean as a highway prepared to carry
their crops, free of all toll or ta,x, to all the world, met the. laws of their
own Governnient closing in whole or in part that highway to those markets for their products by heavy duties-on nearly all the fabrics that can
be sold in exchange.
The labor-employed in agriculture, commerce, and navigation, is as
much American labor as that engaged in manufactures, with less of
machinery as a substitute. As you depress these three great interests,
the demand for workmen in those pursuits is diminished. The labor
thus deprived of employment is thrown into the power of the 'manufacturers, and must enable them to bring down wages to the lowest point
which will afford' a scanty subsistence; whereas, if agriculture, commerce, and navigation, are improved, as the result of low duties, there
must be increased competition and demand for labor, and its wages
must be enhanced.
.
. _^
The home market can never be sufficient for ,our rapidly-increasing
agricultural products; but it is for all our manufactures, and for a vast
amount besides, which is iniported yearly from abroad. Let us enlarge
the market for our own manufactures at home, by renioving taxation
and restrictions from agriculture, commerce, and navigation, and, with
augmented means, those engaged in these pursuits will furnish a laxgex
and bettex home market fbr our nianufactures than they can ever
derive^ in a series of years by diminishing the profits of other pursuits
by high duties and onerous restrictions. The great body of American
consumers not engaged in manufactures are the customers of the manufacturer^ ancl to affect injuriously the means of those who purchase,
must eventually diminish the prpfits of tliose whp sell, the manufactures.
By. extending our'own commerce, agriculture., and aiavigation, by increasing the profits of those engaged in those pursuits, by relieving them
from, heavy taxes, and opening to them unrestricted exchanges with all
the world, a far larger, and better, and more permanent, and eventually
more profitable, home market will be secured to the manufacturers than
any they can ever derive from diminishing the means of their custoriiers
engaged in other pursuits. When the farmer and planter, the merchant
and navigator, are most prosperous, they will purchase more of American
as well as foreign manufactures. In this nianner, labor, untaxed and
unrestricted by legislation, will find its way into the most natural channels
and prosperous pursuits, and the aggregate wealth of the whole nation
will advance most rapidly. Thus, whilst a large and profitable market,
not dependent on legisla.tive bounties,, or restrictions, or taxes, will be
built up. at home fof our own manufactures, the foreign market fbr them
will be extended by freer .exchanges. The export of our manufactures
last year amounted in value to $9,569,349, which must go on rapidly
augmenting under a more liberal commercial policy. Such of oar manufactures as, from their interior location or o.ther causes, do not require
high duties, constituting far the larger portion of the whole, are, especially.
12
REPORTS OF THE
[1846.
greatly injured by the protective system; and the higher the duties, the
greater the resulting injuf ious effects. They are injured both in the home
. and foreign maxket. The injury arises in the home mafket, by diminishirig the means of their customers here to purchase their fabrics; and
they axe injured in the foreign market, by restrictions upon the exchanges
, there of their exports of home manufactures for foreign iniports. Under
a system of low duties,.all our exports would b e greatly augmented, arid
we should export laxgely, not. only bfeadstuffs, provisions, cotton, rice,,
ancl tobacco, but also', in time, sugar and molasses, and ultimately large
quantities of woo! arid hemp, as well as manufactures of wool, hemp,
and cottpn. Already Indian corn has beconie a new article of export;
and in time, by a system of liberal exchanges with all the world, iron
would take its place on our list of exports to foreign countries.
It is as unwise and unjust as it is repugnant to equal rights and republican principles, to force, b}^ legislation, any class of the community to
buy from or sell only to another. High duties are equivalent to a legislative resolve that the farnier shall buy and sell only in the home market,
and not to any extent in, any of the other markets of the world. Such
a S3^stem necessarily brings into conflict the interests ofthe various classes
composing the Unipn, and one class is depressed for the benefit of another.
But, by opening all the markets at home and abroad to all our people
engaged in every pursuit, agriculture, commerce, manufactures, and
navigation, instead of being antagonistic interests, would soon all be
united and harmonized in advancing together the public welfare. Such a
tariff must soon satisfy all classes arid all branches of industry, placing.
this great question on a permanent basis; taking it, as well as all the
pursuits of business, out of the arena of politics, and outof the struggle to
advance or depress rival political parties or aspirants. So long as it is
sought to advance particular branches of industry atthe experise of others,
by high duties, the tariff will be a source of never-ending political agitation, rendering uncertain allthe pursuits of business, defjdng all calculation as to the investment ofcapital, fluctuating with every election,
and rising or faihng with the successive elevation or downfall of political
parties. No- taxiff evex can be pernianent which forces the American
people, for the benefit of any class or portion of them, to buy or sell only
in such market as may be prescribed by law. Such a system, although
it might for a time obtain a transient victory, cannot ultimately and
permanently be sustained by the A'merican people.
- .
The British corn laws -and our tariff of 1842 were identical in principle, although applicable to different imports. In England, the effort
was, by the corn laws, to build up a home market for agricultural
products at the expense of manufactures. Here, the effort was, by
protective duties in favor of nianufactures, to impair the market abrpad
for our surplus agricultural products. In England,, it was called the protection of agriculture; here, the protection of .manufactures. In' Erigland,
the blow was aimed at manufactures; here,, the injury was inflicted pn
agriculture, commerce, and navigation. To build .up an adequate home
market here for our vast and rapidly-augmenting agricultural p'roducts,
by taxes on the exchange of our exports in foreign markets,' was as impossible as it would be to establish a sufficient home maiiet for British
1846.]
SECRETARY OF T H E TREASURY.
13
manufactures by the corn laws. Manufactures, are the great British
exports, and agricultural products the chief American exports; and any
restriction upon the exchanges of either in the fbreign market, to which
exports niust always look for a purchaser, must be disastrous in its effects.
The ruinous consequences of the protective system having been prpved
in Englarid by her own most enlightened statesmen,^ and demonstrated
by experience, it. has b.een surrendered there by most of those who sustained it heretofore, under the lead of its own former most able and
distinguished advocate; and now, when it has failed abroad, after
reducing millions there to want and miser)'-, we are asked, after its
pvefthrow there and here, to reestabhsh at home the condemned ancl
abandoned British protective policy. At the vefy time when the markets
of Great Britain are open to our products by the repeal of her corn laws,
we are desirous to prevent tjieir operation in favor of those products
by high or prohibitory duties on the only fabrics for which they can be
exchanged.
'
"
There yet remains tobacco- (one of our important staples) on which
heavy duties, not for protection but for revenue onl)^, are still imposed
in England; but if our present comniercial policy is maintained here, it
is not doubted that even on this article the present high, duties will be
reduced, with the progressive advance, there and throughout the world,
of the more liberal and enlightened system of unrestricted exchanges.
It is believed that the tariff of 1846 will vindicate itself by its resalts;
that it will furnish more revenue than the act it superseded, and more
rapidly advance the business and prosperity of the whole couritiy. The
duties axe iinposed only for revenue to support the Government, to bring
money into the Treasury; and not to enhance prices^ or to advance
particular classes or pursuits at the expense of others. The duties are
assessed on all iniportsin exact proportion to theif value, and not according
to the system of specific duties and minimums, by which the percentage
of taxation invariably rises as the value of the article is depressed, and
sinks as it rises in value; thus uniformly discriminating in favor of the
wealthy few, and against the toiling millions. No adequate reason has
ever been advariced why all duties should not be imposed on all articles
in proportion to their real value. As to frauds, pur merchants and public
officers, are as. familiar with the foreign as with the home price-current.
The duty being assessed on each cargo in proportion to its value at the
port of exportation, that value being governed by the price at the one
port from which the shipment was made,, is much more easily ascertainable than the home value, whichis different in nearty all pur principal
cities.' No apprehensions are entertained by this Department of imposition by fraudulent invoices or false valuations. It" is fully believed that
a system of fair and honest valuation can and will be established, by
increased vigilance at home and abroad, by making one custom-house
and one set of appraisers a check upon the other—thus establishing uniformity throughout the Union, arid finally subjecting the whole to supervision here,^ under the imniediate direction and superintendence of this
Departmerit.. I t i s believed that the aggregate reyenue under the new
tariff, exceeding that under the olcl, will demonstrate that the Government
has npt lost by fraudulent invoices or false valuatioms. under the system
14
R E P O R T S OF T H E
[1846.
of duties ad valorem, and that the duties will be collected according to
the actual value of the imports; which it is not pretended, nor was it
designed, that the)^ should be under a system of minimum or specific
daties. It is respectfully submitted that the new system, so just and equal
in all its purposes, should have a fair trial. Everi those who oppose it
from a sincere convictiori that itis erroneous, ought to desire that it should
be fairly tried. If it fails, as they believe, it can then be abandoned and
the olcl system restored; but if the new tariff'succeeds, as is the confident
belief of this Department, it will be a triumph of justice and of. equal
rights, reflecting the highest honor on our free institutions.
It is remarkable that all the able ancl philosophical writers bn this
great question, both in Europe and America, unconnected with party or
politics, ancl influenced only by a regard for truth and the best interests
of all nations, have long and faithfuUy advocated the great doctrine of
free exchanges, even when the practiceof Governnients was opposed: to
their views; and they now- enjoy the high satisfaction of seeing what
they regarded axioriiatic truths incorporated into the jiolicy of the two
gi^eatest Powers ofthe world, and moving onward to the great and final
victory of universal peace and unrestricted commercQ.
A copy of the instructions for- carrying into effect the new tariff is
hereto annexed, marked J.'
.
, In connection with the finances,.the suggestions made in my last annual report in regard to the feductiori and graduation of the prices of the
public lands in favor of settlers and cultivators are again respectfully
submitted to the consideration of Congress, as a certain nieans pf augmenting the revenue. The public lands riow subject to sale at private
entry exceed pne hundred'and forty millions of- acres, a vast portion of
which, long in market, is wholly unsaleable at existing rates, but would,
if reduced and graduated, find many purchasers at lower rates. The
sales in the Chickasaw cession, in the States of Alabama, Mississippi,
and Tennessee, established the fact, thatthe application ofthe principle
of reduction and graduation rapidly augments the proceeds of the sales.
The addition to the wealth of the nation in the augmented value of these
lands, as well as the crops that have been already raised upon them,
camiot be less than thirty millions ofdollars. This district having been
sold fbr the benefit of the Chickasaws, is the only one of the land districts
in the new States to which the principle of reduction and graduation has
been applied ;, and the result has prpved the beneficial effects of this
great measure, both as a means of augmenting the revenue, and increasing the public welfare.' .
By a communication from the General Land Office, hereto annexed,
(marked K,) it appears thatthe cjuaritity of public lands in that cession is
4,316,925 acres, of which 3,681,309 haye beeii sold." The average price
realized in less than nine years, up to the 30th of Jurie, 1845, was ninetyone cents per acre; the lands being subject to sale by the treaty,^the first
yeax at $1 25 per acre, the second year at $1- per acre, the third year at
fitty cents per acre, the fburth year at twenty-five cents per acre, and the.
fifth and all succeeding years at twelve and a half ceiits per acre. This^
is a lower price and a much mofe rapid reduction than was proposed in
regard to the public lands;, and yet this district, in which the sales were
1846.]
S E C R E T A R Y OF T H E TREASURY.
15
made in the sarnemanner, (exceptthegraduation,)by the United States,
as other public lands, has commanded a larger proportional sum in the
same period than any other land ciistrict in the United States. It also
appears, by the official report from the Commissioner ofthe General Land
Office, that if the whole ofthe public lands in each of the land districts
of the several new States of the Union had been sold- within the same
period, at the same rates, there would have been a saving to this Government, including interest at six per cent, pn its revenue from public lands,
of $61,990,657,: But few of these lands were purchased for speculation,
but (as the entries show) chiefly by settlers and cultivators, distinguished
for enterprise and industry, as well as for moral worth and intelligence;
and whilst contributing largely in money froni the sales, have added
many, millions of dollars to the aggregate wealth of the nation, in the
improvement and cultivation of these lands. If a graduation biU, in the
form in which it passed the' Senate on its return from the House, during
the last sessipn, should become a law, it would increase the revenue from
the public lands from half a million to a million of dollars per annum ;
and if adopted, together with the proposed duty on tea ancl coffee, the
loan might be safely reduced to eighteen milhons of dollars. If, however,
the principle of graduation' applied to the Chickasaw cession were adopted as regards all the' public lands, it would increase fbr many years the
revenue from that source, as proved by the data presented in the table
before referred to, several millions of clollars per annum.
It is believed that the sales at the prices reduced and graduated should
be confined to liniited quantities, sold only for settlement and cultivation.
In this manner, whilst the aggregate wealth ofthe natibn and revenue of
the Government are rapidly augmented, the wages of labor must be
enhanced, by affording to our working classes and the industrious poor
certain nieans, wheneyer a reduction of their wages shall be proposed, of
purchasing homes for themselves and families, at the reduced rates to be
established, in relation to the public lands, by the graduation bill.
Some augmentation of therevenue niight be produced by removing
several onerous restrictions in the preemption, law, and especially by extending its just and salutary provisions to the.unsurvej^ed lands to which
the Indian title has been extinguished. By returns from the General
Land Office up to the «lst of November last, it appears that whilst the
surveyed lands not yet offered at pubhc sale, to which the preemption
principle now extends, amounted to 15,665,441 acres, the unsurveyed,
to which thelndian title has been extinguished, amounted to-92,060,572
acres; the opening of which to preemptions could not fail to augment
the revenue. It woulcl carry thousands of settlers upon these lands in
advance of the surveys as well as the sales, who would desire to purchase the farms occupied by them, the existence of which would give
increased value to the remaining lands, and largely augment the proceeds
of the sales. Whilst the measure would thus increase the revenue, it
would secure homes to those enterprising and patriotic settlers who move
in advance into the wilderness, extending the blessings of civilization,
diffusing the influence ancl advancing the progress of republican principles, and soon adding State after State to the American Union.
No inconsiderable addition^ could also be made to the revenue by
16
R E P O R T S OF T H E
[1846.
authorizing the sale of that portion ofthe pubhc lands containing copper
and other ores, whilst the measure yvould more rapidly develope the
resources of this valuable region, and at the same time convert into
owners and proprietors^ those who now occupy the relation of tenants to
the Federal Government as a landlord.
If Congress,, at an early period pf the pfesent session, would impose
the proposed duty on tea and coffee, reduce and graduate the price of
the public lands in favor of settlers and cultivators, extend the preemption system to the unsurve3'^ed lands to which the Indian, title has been
extinguished, and authorize the sale of that portion of the public lands
containing copper and other valuable ores, the loan might safely be
reduced from twenty-three to seventeen milhons of dollars.
Annexed axe copies (marked L) of instructions, issued by this Department, to carry into effect the act of the 6th of August last, establishing
the warehouse systeni. The large ma:jority by which this law was
passed, and the beneficial results already .accomplished, clearly indicate
that it m a j be reg^irded as a part of the settled policy of the country.
That it would have been mor'e advantageous if there had been nb limit
to the time fbr retaining goods in the warehouse, is the belief of this
Departmerit; but the measure having been adopted in its present form
as a compromise of conflicting,opinions, no f ecommendation is submitted
to disturb that compromise. It is believed that hereafter this great
measure will vinchcate itself so clearly by its. results, that amendments
ma)?" be obtained bjr very general consent at a future period. Both as.a
means of augmenting revenue and of increasing the commerce and prosperity of the country, it is a most important measure. Under its beneficial influerice our own great commercial cities will soon rival, and
ultimately surpass, the largest marts of European commerce, augmenting most rapidly the wealth and business of the whole country. .Important as it is to agriculture, commerce, and navigation, manufactures
also will derive from it, in a series of years, great advantages. The
benefits in augmented means accruing to those concerned in agriculture,
commerce, arid navigation, arising from the warehouse bill, w^ill enable
them to purchase more of our own mariufactures, whilst that interest will
not be so seriously affected as it has been by auctions and forced sales
of toreign merchandise. Most of these goods, uncier the warehouse bill,
will wait in store for a purchaser, instead of forced sales in our markets
becanse the goods cannot be warehoused.
As this bill will also fender our great commercial cities immense marts
of assorted caxgoes, wliexe merchants from all the world wiU eventually
come to seek a supply, our own manufactures will often, be bought, as a.
part of those assbrted cargoes, by purchasers that neyer would have
been found in the absence of such a systeni.
In Liverpool and its suburbs the nuiriber of bonded warehouses is
estimated at five hundred; and in London and other ports ofthe British
empire, at many thousands. These immense structures^—stretching
along their fine docks arid riiighty basins, a single warehouse often covering many acres, of ground, and storing, throughout the year, assorted
cargoes of several hunclred millions of dollars in value—invite to these
marts the merchants and comnierce ofthe world. Indeed, this is one of
1846.]
S E C R E T A R Y OF T H E TREASURY.
17
the great means by which England has built .up her vast commerce; and"
for a long series of years her whole people! whether for or agairist pfotection, acknowledge the impprtant .benefits.pf this system; .Here, the.
advantages would ultimately be still gfeaLter;.iri^s.much,as bur chief
comniercial cities are already nearer than those bf Europevtb the centre
^ofthe> territory, population, and conimerce of the world, and are-destined,i
. at no distant day, to be brought still nearer, when the water^ ofthe
Atlaritic and Pacific shall be-urijited at the Mexicari isthnaus;; which,
conibiiied with our pbssessipris ori^the Pacific, woulcl. revolufionize in Pur
^ favor the commerce of the world, arid-riiore rapidi)'^ advarice our greatnes's, wealthj> and power-,• than- an-y- everit that has. occurred • since the
adoption of the Constitution..
'."
...•';.
. •
I It Is' deemeclvimppftafit thM--ouf -revenue laws" •shoiild-be. exterided to
Oregpn, not onlyas^a mearis'.ofcpllectirigcluties-therej but also to-defeat
ariy pfibrt that might be .made ^ff bin. Asia^^ of'elsewhere,• to int-r^
foreign^'merchahdise, free of duty, irito Oregbn, (now-acknowledged- to be
a .part ofthe Union",) and then^-claim the right, under-'the Constitution,., to
bririg such articles froni-Oregoriv-exempt from duty, into anj?^ other-part
of the Uriibn. Two cbllectiori- disitf ipts might j pbrhapsj -be bonyeniently.
established: the one-near the moutli of the Oregon river;-and the other
at or near Puget's Sound.' With a system of liberal dpnatioris-of-tracts
of land iri Oregon, sufficierit'fbr fariiis, to settlers arid erriigrants, this
highly interestiiig portiori of the Uriion-would soon- coritain a corisiderable populatiori; arid, near and cbri'veriient;as i t i s tp Afsia, its'commerce •
would rapidly increase, and large revenues accrue to- the Gbvernment.
• Much tiriie arid attentiori'have beeri given by this Depar tment to the
highly importarit. subject of our light-house system, placed-bj^ Corigress
under its supervisipn. , In the riionth of June, 1845, Lieutenants'Thorn-,
ton A. Jenkins and Richard'Bache, of the Navjrj were detailed by the
Navy Departriierit to visit, uriclex'instructions-from, the Treasury, some
o f t h e -principal- European light-houses, as v^^ell- as our owri;;. Having
completed their exaniination befpfb*the close of the last session of Cori- •
. gress, they communicated the result to this Department, in-a most able
• and interesting report," cbntaiiiirig-full ancl valuable information .upon-this
subjecj:. Accompanyirig'this report was a' most able "paper from Mr.
Leorior Fresriel, the'distiriguished secretary of .the board of light-houses
in France.. ^That.papef, together withnhe report from" this Departnient,
wa's communicated to Congress on the^5th-pf August lastV Having
examined with great care the relative advantages bf the .reflectirig^ lights
and of the refracting- or lens apparatus, no cloubt is entertained of the
vast superiority of tlie latter, as furnishing-a light more brilliant as well
as more econoniicah In the report of this Department on this subject,
on the. 5th of August last, the", organization of a boardy without any
expense to the Goverriment, to consist of the Fifth Auditor, the superintendent of the coast survey, two naval officers,: two engineer officers,
(one a military the other a topographical engineer,) and a secretary, who
might be a junior, officer of the Nayy, was recommended as the most
efficient means of combining that information possessed by no one person,
in regard to coasts and channels, the wants of navigation, the location
and construction of the light-houses, and the mechanical principles
V O L . VI.—2.
18
R E P O R T S OF T H E
[1846.
involved in lighting, which would enable this Departoent to render the
whole system more useful and economicaL
The coast survey and the light-house system, the warehouse bill and
the ad valorem revenue tariffi are all great, - efficient' and cooperative
instruments in giving to our country .advantages over all others as competitors for the conimerce of the world.
.
.
The survey of the coast of the United State's- has made rapid and
satisfactory progress during the past year. This Department has
watched with great iriterest the gradual developnient of the plan for
extending the survey to all sectioris ofthe coast, and it has in successive
years sanctioned the .estimates for this important object. Those now
presented by the superintendent are in pursuance of the policy which
has received the approval of theDepartment and of two successive Con^
gresses. The "plan is recommended by economy, and-the rapidity with
"w^hich the fruits of the work are realized in the productibn arid circulation
of maps and charts of different parts of the coast. The highly interesting exploration of the Gulf Stream, which has proved so important and,
successfufa part ofthe workj has been attended with the loss of one
of the most valuable assistants in the surveyj and an ornament to the
profession to which he belonged. Lieii.tenant George M. Bache, of the
Navy, commandirig the coast survey brig Washington, was, with ten
ofthe petty officers, and seamen bf the yessel,, swept from the deck in
the hurricane of the , 8th of September, never to regain the ship. The
surviving pfficers have borne cheerful testimony to the coolness and
ability which he displayed on this trying occasion; and the,execution,
after he had perished, of the last order which he had given, was the
means, urider Provideitce, of saiying the lives, of those uridef his
coriimand.
. .•
• •. /
This Departmerit has. united y^ith that of the Navy in.recording these
opinions, as also in expressing a strong approval of the cpnduct of the
surviving officers and crew ofthe Washington, who, in the midst of the
most extreme danger, pfeseryed perfect cbolness .and .effective discipline, and finally succeeded.in bringing the wreck into port.
Having now presented, in regard to the subjects entrusted tp its supervision by the two' Hbuses of Congress, the views of this'Department^ it
is gratifying to know that to them belongs the ppwer tp correct all its
errors; and, urider the guidari.ce of an all-wise and gracious Providence,
to advance all the great, interests, the honor, welfare, and glory of our.
beloved country.
R. J. WALKER^ .
••'•••/••
"
Secretary ofi'the. Treasury.
Hon.
GEORGE M . DALLAS,
.Vice President ofi the United States,
and President ofi the Senate.
1846.]
S E C R E T A R Y OF T H E TREASURY.:
\
'
A.
' . . . • : •
19
•
Statement ofi Duties, Revenues, and Public Expenditures, during the fiscal year
ending 30th June, 1846, agreeably to the wari'ants issued, exclusive .ofi
trust fiunds.
Total'.
Amount.,-.
The receipts into the Treasury
during the.fiscal year ending .30th
June,'1.846, were as follbws:
From customs, viz:.
I)uring the quarter ending 30th Sep: teriiber, 1845.
...:..
Duririg the quarter ending 31st December, 1845 ..•._•..
Duringthe quarter eriding 31st March,
. - 1846..........'.......-..........
During the. quarter ending 30th June,
1846..........
...^
".
$8,861,932 14..
4,192,790 77
7,357,192 51.
6,300,752 45.
$26,712,667 87
.2,694,452 48
From sales of public l a n d s . . . . . . . .
From iniscellaneous and incidental
. sources.-..
,--- -
•.
92,126 p .
Total receipts..
29,499,247 06
Balance in Treasury 1st July, 1845..
-7,658,306 22
Totalrneans. -
37,157,55;3..,28
The expenditures for the fiscal year
ending 30th June, 1846, exclusive of
trust funds,.were, viz:
CIVIL LIST.
Legislative
Executive-......
.........
Judiciary
,— .
Governirients in the Territories of
the Uriited States.,
..--.-....
Surveyors and their c l e r k s . . . . . . . .
Officers of the mint and branches. .'
Commissioner of Public Buildings..
Secretary tp sign paterits for pubhc
lands.,
- - -r -°.
r-
944,270 .84
856,909 44
544,732 30
•
64,845 ..;82""
67,320 42
• '-42,307.88
2,000 00
1,237 00
2,523,624 20
Totai c i v i l l i s t . . . - - Carried forward,.
2,5^3,624 20 |
20
R E P O R T S OF T H E
[i846>
A—^Continued.
Amount.
Brought forward
Total.
^,523,624 20
FOREIGN INTERCOURSE.
Salaries of Ministers. - . . . . • . . . . . . .
Salaries of Secretaries of Legation.
Salaries of Charges d'Affaires*..
Salary ofthe Minister to T u r k e y . . .
Salary of the dragoman to Turkey,
arid c o n t i n g e n c i e s . . . . . . . . . . . . .
Contingent expenses of all the misr
sions abroad - . . . . . . . . .
....
Outfits of Ministers arid Charges
d'Affaires^......... ------ ----..
Commissioner to Sandwich Islands.
Commissioner arid Secf etary to reside in C h i n a . . . . . . : ; . . . . . . . . . . . . .
Contingent expenses pf foreign intercourse.. . w. ..;. . . - - : . . ' . . . . . . . . .
Salary bf the consul at London. . . .
Relief and prot'ection of American
seamen
Clerk hire, office rent, &c., to American corisul at Loridon. ^.;
-.
Intercoufse with Barbary P o w e r s . .
Interpreters, guards, and other' expenses of consulates in the Turkish
' . doniinions
...............,..'
Payments under the ninth article bf
the treaty with S p a i n . . . . .
..
,016 48
13,580 .51
69,0.34 -32
8,000 00
. 3,600- 00
38,426 ^53
.89,809 00
2,450 00
.5,000 „QQ
21,941 69
2j000 00
67,126 52
, 2,800 00
8,248'24
1,000 00
1,900 do
Total foreign intercourse:..
397,933:29
MISCELLANEOUS.
Survey s of pubhc lands
^,
Support and maintenance of lighthouses . . . . - . . . . . i . . . . . .
..
Marine hospital establisliment..... J
Building marine hospitals. - - .
.'
Public buildings in Washingtbn,..,.
Support and maintenance of the
. periitentiary, District of Columbia
Furniture for the. President's House
Carried forward / , » « . ^ , . . o.
153,837 66
400,877. 29
68,678 70
42,8.8.7-; 49'
36,656 95
17,400 8711,358 28
731,697 2 4
2,921,557 49
1846.]
21
SECRETARY OF T H E TREASURY.
A-^Continiied.
Amount.
Brought
forward-..
.
ReHef of the several corporate cities
ofthe District of Columbia
...
Auxiliary watch of Washington.. i :
Support of in.sane . persons * in the
District of C o l u m b i a . . . . . . . .
Patent fund.
...
:...-....
Distribution of the sales pf the public larids . ;....-.-....:,.-..
Payments to Maine and Massachusetts for expenses incurred in protecting the heretofore disputed teiv
ritory on the northeastefn frontier
of the United S t a t e s . . . . . . . . . . . . .
Building custom-hb'uses and warer
houses
'.
....
Survey ofthe coast of United States
Mint e s t a b l i s h m e n t . . . . . • . . . . . . . . .
Rehef of sundry individuals . . . .
Running and marking the boundary
line between the United States
and the.poss'essioris of Great Britain
Three per cent., to State of Illinois..
.Five per cerit. to State of Michigan.
Five per cent, to State of Arkansas.
, Two per cent, to State of Mississippi,
per act 4th September, 1841... ...
Debentures and other charges.. *...
Additional compensation to pfficers
of c u s t o m s . . . . - - - ' - - - -"-- ^ : . . . .
Duties refunded under p r o t e s t . . . . . .
Payment.of horses, &c., lost
.".
Repayment for lands erroneously
sold
- -- -r - - - —
. Refunding purchase money for lands
sold in Greensburg district. La. .
Expenses incident to l o a r i s . . . . . . . .
Results and accourit of the Exploring
Expedition . . . . . . . . ' . . . . ^.> - . . . - .
Preparing indices to the riianuscfipt
papers of W a s h i n g t o n : . . . . . . . . . . .
Testing the capacity arid usefulness
pf the electro-magnetic telegraph.
Carriedforward,-;—1....,
$731,6-97.24.
Total.
^,921,557 49
122,516 49
6,176 00
5,325 79'
42,128 70
25,125 23
56,754 63
115,940 00
10Q,000 00
92,771 50
58,314 94
75,000 00
25,087 45
1,259 93
• 1,788 76.
146,823 75
322,808 17
88,346 25
859,974 77
34,330 46
.24,731 18
19,87r 95
:2,400:00
21,747 26
1,252 00
7,617 30
2,989,795. 75
,921,557 49
[1846.
RE-PORTS OE THE
22
A-^Contiii'ued.
• Amount.
Brought forvi^ard
Payment pf books ordered by Congress. -...
..-...........:....
Expenses, in relation to insolvent
.debtors ofthe Uriited S t a t e s . . ; . .
Manual for custom-hpuses in relation
to sugar . .......... L . . . . . . . . . . . . . .'
Purchase of lots in the rear o f t h e
General Post Office -Department.
Supplying any. deficiency in the reg. ular revenues from postage, &c. .
Postage charged tothe executive departments or bureaus thereof, &c.
Additional compensation to judges
. of Missouri, & c . .
•
Clerk to commissioners to remit duties on goods destroyed by fire in
. N e w Y o r k . . . : . . . , . 1......'..
All other •miscellaneous items.
For a proposed edition of the "'Laws
and Treaties " ofthe United States.
. Total
$2,,989,795 7.5
.
Total.
f2;92l,657 49
9,338 55
92 91
3,200 ,00
22,150 OO
650,000 Op
160,231 6 2 .
5,206 79
1,000 00
2,926 73
17,500 00
riiiscellanebus.,...
. : 3,861,442-35
UNDER THE DIRECTION OF THE WAR
DEPARTMENT.
. 6,782;999 ,'84
Army proper
:.....
4,049,,929 06
Military . A c a d e m y . . . .
140,852 35
Fortifications and other works of
deferice........ i.........-:,
1,031,327 60
Afmorie's, arsenals,, and munitions
ofwar. :
1,112,613 18
Harbors, roads, rivers, &c.
239,625 49 .
Surveys-.'...'. .• J l . . '
..',-.
' , • 7 4 , 7 8 3 64
Pensions . . . . . . . . i., ^ . . . . . . . . . . .
1,784,988 30'
Indian department.
. 944,454-26
Claims .of the State! of V i r g i n i a . . . .
26,731 '45
Arming and equipping the militia.-.
193,011 44
Payments to volunteers.and militia
of States and Tefritories.
544,346 33
Mexican hostihties..
..........
3,404,648 04
Relief of individuals, and miscellaneous - . . . ...
32,117 21
Total under W a r Department
. Carried forward. . - . . - - .
- • --^ -
13,579,428 35
20,362,428 19 1
1846.]
23
SECRETARYOFTHETREASURY.
A—Continued. •
Amount.
Total.
$20,362,428 19
Brought forward-... — . . . .
UNDER THE DIRECTION OF THE NAVY
DEPARTMENT.
Pay and subsistence, including me'di. eines, &G"..'. . . . . . . . . . . . . . . . . . ' . . •$3,252,850 29 '
Increase, repairs, .ordnance, and
1,481,534 35
equipments . . . . . : . . . . " . . . - . . . - .
484,928 60
Contingent expenses. . ' . . . . : - . . . . Navy-yards ^ . . - . . . . . . . ."... .••-.. . 506,224 39
. 48,567 02 .•
Navy •hospitals and. aisylums...."..;
.47.2.14
Magazines ....',..: . . ' < . . . . . . . . " . . . . . . .
Relief of individuals,"- and, riiiscella• 184,2,38. 55
• neous' . : . . . . . ' . . . . . J . . . . . . , ..>...
129,774^84
Pensions........ :•..
. . . . . . . . . -•.•147vB19:'40
Mexican hpstilitfes. v. - . . . . . . . . . . . . . ;
Marine c o f p s . . . . . . . , . . . . . . . ; . - . . . - - ' . •214,653:12
Total rinderlNavy Departriierit;
-PUBLICDEBT.
6,450,862 70
"..
•3 .
Payirig the-.old .pubii6 debt.". ^': J .". :
Interest on loans of 1841, 1842, and
.• 1843,- .:'.'.-v'.-. .•.•/.,. . . . . . . Ti. .;..
Redemption of the loari of 1 8 4 1 . . . .
Redemptibn of Treasury notes. - .•. Interest ori..Tfeasury n o t e s , : . . .
32,568 07
833,953-75
,•. 46,082 17
, 296,449 80
8,769 52
1,217,823 31
•'Totdil public d e b t . . . . . . .
.Total expenditures.-
.,.
28,031,114 20
.
Balance in the Treasury 1st July,
1846-••..'..•...:.
..-"
9,126,439 08
TREASURY DEPARTMENT,
REGISTER'S O F F I C E , December 5, 1846,
B . H. G I L L E T , Register..
R E P O R T S OF :THE
24
[1846.
B.
-'Statement of T)uties, Revemces, dnd Puhlic Expenditures, for the first quarter of
. the fiscal year, from \st .Jidy to SOth September, 184:6, agreeably to- war:mnts issiied,. exclusive of trust-funds.'.'
. . . ' -.
•
•
••
; - \
•
^ -
-
•
-
•
-
•••
• ; -
•••
-
-
—
V
•.-•:
Amount.
RECEIPTS.
From customs
........1..---....'-.-.........
:From sales of pubhc l a n d s . . . . . . . . . . . . . . . . . . . . . . . .
;From miscellaneous and incidental sburces .>...
...
From Treasury notes issued under act of 23d July,
: 1846...
,...-......^
^.......•........
$6,153,826 38
663,702 94
35,01110
1,953,950 00
• 8,806^490 42
EXPENDITURE S..
Civil, miscellaneous, and foreign intercourse
Army,pfope.r,,,&c. . . . . . . : .
........... - . . . . . . . .
Fortifications, ordnance, and -arming-militia.
...
Indian department.
.
.......
Pensions
....•.•
Naval establishment.
Redemption of Treasury riotes, and interest...
:
Redemption of Treasury notes which had been purloined, including interest
$1,644,271
8,153,659462,627
827,880
962,757
1,969,980
62,096
20
30
09
03
77
76
82.
5,388 30
14,088,661 27
TR5)ASURY DEPARTMENT,
REGISTER'S O F F I C E , December 5, 1846.
R. H . G I L L E T , Register.
.1846.]
S E C R E T A R Y O F T H E TREASURY.
25
Statement exhihiting the quantity and value ofi Teas corisumed annually, firom
1821 to 1846, and the amount ofi duty .which accrued onthe samefirom1821
to .1832, together with the average rate ofi-duty per pound, and the equivalent ad valorem, during the years which the article was subject to duty.
Teas consumed.
•
Years.
•
••
Duties.
Pounds.
13 S
Value.
.•
<
Cents.
1821.
4,586,223
$1,080,264 $1,442,367 13
1822.;
5,305:,58&
.1,160,579.. .1,637,835 02
1823. • .6,474,934
1,547,6951 2,000,754 60
1824.
7,771,619-:
2,224,203; 2,587,949 13,
1825.
7,173,740
2,246,794
2,405,355 02
1826..
, 8,482,483. • -^ 2*443,587 • 2,911,188 17
1827.: •.942,-439- 1,029,360 65
3,070,8.85
1828.
6,289,581
1,771,993
2,138,457 54
1829.
•5,602,795 .
1,531;460 . •'1,889,822 75"
1830.
6,873,091 •
1,532,211
2,287,364 68
1831. .
4,656,681 •- :1,0S7,528- 1,478,496 22
18328,627,144
2,081,339
1^216,427 30
1833.
12,927,043
4,775,081 ~ ' ^ - fi
1834.
13,19.3,553
5,122,275
1835.
12,331,638
3,594,29:3
- .•
1836.
14,484,784
4,472,342.
1837.
14,465,722
5,003,401
1838.'
11,978,744
2,659,246 - "
1839.
• 7,748,028
. 1,781,824
•
1840.
16,860,784
4,059,545
1841.
10,772,087
3,075,332 .-... .-, 1842.
13,482,645
3,567,745
1843.
12*785,748
3,405,627
- .'
13*054,327
3,152,225
.'
1844.
1845.
17,162,550
4,809,621
1846.
16,891,020
3,983,337.^' •
•
:
'
- '
•
-
'
•
.
-
'
•
-
•
'
TREASURY D E P A R T M E N T ,
R E G I S T E R ' S O F F I C E , i)e(:em&er
•
.
•.
-
•
1
'
••
•
/
•
•
-
.
"
'
•
-
Per cent.
31.45 133.52
30.87 141.12.
30.09 12.9.27
33.03 116.35
33.53 .107.05
34.32 119.13
33.52 109.22
34.00 .120.68
33.73 123.40
33.28 149.28 .
31.75 139.80
.14.01 • 58.44" '
' -. .
•'
-.
,.-:
"' •
.- "
.
•
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.
•
-
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-
-
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',-
-
, .-
•
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r-
~
7, 1846.
R. H. G I L L E T , Register.
•
[1846.
REPORTS OF THE
26
C—-Continued.
Statement exhibiting the quantity and value ofi Coffee consumed annually, firom
1821 t0l846^ and the amouM ofi duty which accrued on the same firom
1821 to 1832y together with the rate ofi'duty perpound, and the equivalent
ad valorem, during.the years which the article was subject to duty.
Coffee, consumed.
. Years.
Pounds.
, Value. '
Rate Equivalent
of
ad valorem
duty.
duty.
\ • - . Duties.
Cents.
Per cent.
1821 .•.:•. - ; ii;886'0^3 ;$2,402,311
$594,303 15: ' 5 • ..24.74
1822;.-.. •..••18,515,'27:l.' :i^ 3,899,^42: • 925,763:55 •.-5-'
23 J 4
.1823-..-. :. :i6i437^045 -••:vV-2,835,420 ..;--.:821,852.25: .5'-,
28.9'8
1824.;;r. :: 20,797,069: : 2,513,950 : 1 ; 0 3 9 , 8 5 3 45 -/5 •
41.36
1825...,.- : •'^0,678,062 •:~ 1,995,892^ .V 1,033,903 10 • 5 51.80
1826...
•25*734,784
V •2,710,536; 1,286,739 20 i^-5-'" : 47;47
1 8 2 7 . . . . . • ,28*354*197 , . 1,139,607
Ij4i7,709 85 - • 5 : - l24.io^
1828....
39*156,733 . 3,695,241; : lv957^,836 65 -.•5"-' • 52.981829.:.'.
83;049,495
^'5,052,020 ••1,652,484: 75
54.14
183Q...
,38,S63y^87.
3,180,479 ; 1,918,184 3S -/5'^ '60.31
1831...,
75,700,757
5,796,139
• 1,514,015 14 ' : M ' • 26.12:;
1832...,
36,471,241
2,516,120 : 364,712 4 i
14.^9
•'.fi .'.
1 8 3 3 . . . :. 75,057,906;
7,525,610
1834...
44,346,505
4,473,937;
1835....
91,753,002 :-. 9j381,689
1836...
77,647*300, • :.7,667,877
' •-'
.- '^^";''-'
1837....:.:: V 76*044,071
7,335,506
.^-fi1 8 3 8 . . . " 82,872,6337,138,010
1839...
99,872,517
: 9,006,685
1840...
86,297*761
7,615,824
• \fifi'l.
. 'r. '
1841...
109,200,247 . •. 9,855,27:3 •
18.42...: 107*383*167
: 8,447,851,:
'" '- "•.
1 8 4 3 . . . . 85,916,666:
5,923,927
•f-"-"'
1844-..:
149,711,820
9,054,298
•.
1845...
94,358,939 - - 5'380,532r
1 8 4 6 . . v.- •12,4,336,0M '•^•^•7,802,8R4:
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TREASURY.DEPARTMENT^ •;
' REaiSTER's O F F I C E , X^ecmSe^^^
" :
-
-
.
'
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184(5^
• R . H . GILLET, :
Register of the Treasury.
1846.]
•
•
'
.
27
S E C R E T A R Y OF T H E TREASURY,
•
•
•
.
I > .
• • . • . •
Statement of all Treasury Notes-paid under the provisions of the aet of Congress approved IOth August, 1846, which Imd heen stolen and put into
circulation, dnd not cancelled..
.
•• •'•
Date.
^To. whom paid.
AmouE
1
1846.
.Martin Pleasants & Co.'.
. . }.
.
•$l,i39 23
N. .Wright.
.^
564 05
Bank of B a l t i m o r e . . . . . . . . . . . . . .
....
,(<
514 96
u.
J . G. Gregory& C o : . . . ; . . . . . . . . . - . . . . . . . . . . . . . . 1,080 38
. u
James McMaster... . . . . . . : . . . . . . . . . . . • . . . . % . 545 05
u
1,544 63
•28;r--- Union Bank, Providence, R. L'
1.,
514 96 ^
Oct. 7.... Anizi Hathaway : . .2 . . . . . . .
u
'.'..
.514 88
9 . . Bank of P e n n s y l v a n i a . . . . . . : . . . . .
u
.
1,133. 21
2 2 . . Philadelphia Saving Fund Society;.
(( 2 2 . . Phoenix Mutual Insurance Co., Philadelphia
210 28
u
514 88
2 2 . . Delaware Insurance Compariy, Philadelphia
108 28
Nov, 7 . . Bank of Delaware County . . :
53 75 •
(( ' 1 0 . . Aridrew' C. Craig
. . -.....:
2,580 61
1 0 . . State Bank, N e w a r k . . . . .
(( 1 0 . . Louisville Savings Institu tion— *.
108 00.(1
695 21 1
18..^ August B e l m o n t . - . . : . . .
(1
•540 50.
I S ' . . James M. F r a n c i s c u s . . . . . . . .
108 40
."...' « 1 8 . . Eneas Smith
541 40
(( 1 9 . . R. H. & G. M. B a i l e y . . :
228 12
•
« 2 4 . . Bank of America . — "
c<
108 10.
2 7 . . E. W . Clark & Brothers
.
542 00..
(( 2 8 . . . Swain, Abel & Siriimbns:
1,544 63'
(( 2 8 . . John D. Williams . . —
. (1
-.
28;-. Moses W o o d - . —
542 00 •
. 1,569 80
(( 3 0 . . John B D a n a . . —
Sept, 1 5 . .
«<0
••
23..
23..
25..
26..
( (
17*446 31
TREASURY DEPARTMENT,
REGISTER'S OFFICE, December 1,
1846.
R.H.. GILLET,
Register ofi the Treasury.
28'
R E P G R T S OF T H E
E.
Statement of the amount of the Fublic Deibt paidfrom the Ath March, 184:5, tci
the 1st December, 184:6. ',
.
' "
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^
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.Amount. •'. -
• ' "
Old funded and unfunded d e b t . . . . . . . .
... _
Debts ofthe corporated cities ofthe District of Columbia
Reimbursements of Treasury notes under acts prior
to act of 22d July, 1846
:
Reimbursement of Treasury notes per act July, 1846
Reciemption of the loan of 1841
r
" $42,441.,83. 60,000 00
, 856,748 25
513,600 00
207,814 94
'
t
$1,680,605 02
Stateinent ofi the amount ofi interest on the Public Debt paid firom 4th March,
1845, to 1st December, 1846. • . .
Amount.
Interest on the public debt
1
$1,399,567 33
Interest on Treasury notes
21,666 72
Interest on debts of several corporate cities, D. C. . .
106,808 5'7
$1,528,042 62
•
TREASURY DEPARTMENT,
- REGISTER'S O F F I C E , December 3, 1846.
R . H . GILLET, , .
Register ofi the Treasury-.
F.
/
. Statement ofi the Debt ofi the Uniteid States on the/4th March, 1845. '
Ofthe principal and interest of the old funded, and. uri;
funded;;deblV.^.l..:.....'....-................
$176,450-55
Treasury notes issued during the war of 1 8 1 2 . . . . .
.
4,317 44
Qertificates of the Mississippi stock
: . v- - — - - - - - 4,320 09
Debt ofthe corporate cities'of the District of Columbia.
1,200,000 00
Outstanding Treasury notes of the issues of 1837 to
••
18431: - . - . . . . . . - „ . : . . . . . . . . ^ . - ^ . . . . . . . . . . . - . . . . . - . . .
1^244,779. 28
Loan of 1841, at 6 per cent., (interest ceased 31st De- '
"• . *
' ceriiber, 1844).-.. J.. - . . . . . . . . . . . . . . . - -: -,
210,814:94
1846.]
S E C R E T A R Y OF T H E TREASURY.
Loan of 1842,, at. 6 per cent.. ....._
Do. 1843,
5
do. . . . . . . . . . . . . . . . . . . . . . .
29
$8,343,886 03
6,604,231 35
• $17,788^79-9.62
Statement ofi the. Debt ofi the United. States on thelst December, 1846.
Ofthe principar and interest of the old funded arid un-;
funded d e b t . . . . . . . . . . ; - . . . . . . . . . . . . . . . . . . . ^ . . . . . . .
Treasury notes, issued during the war of 1 8 1 2 . . . . . . . .
Certificate's, ofthe Mississippi s t o c k . . . . . . . . . . . . . . . . .
Debt of the corporate cities pfthe District of Columbia.
Outstanding Treasury no.tes of issues of 1837'to 1843.
Do..
do.
issued under the act of 22d
. .July," 1846, vik:" '•
Amount bearing interest of 1 mill per cent,
$1,766,450
Do.
do.
5 2-5.. do.
2,086,650
$134,008
4,317
4,320
1,140,000
. 388,030
72
44
09
00
-97
3,853,100 00
.There are $709,700 00 of Treasury
notes of all kinds in the hands of the accounting officers.which have been cancelled, and hot yet receiyed iand entered
on the Register's books.
.
Loan of 1841, at 6 per cent., (interestceased 31st December, 1 8 4 2 ) . : . . . . . .
3,000 00.
Loan of 1842, at 6 per cent.
8,343,886 03
• • Do. 1843,
5
do.
. . . . . . . . . . ' 6,604,231 35
Do. 1846,
6
do.
......
. 3,461,600 00
18,412,717 38
Loan of 1846, at 5 per cent.| in payment of the fourth
. arid fifth iristalments. of the Mexican indemnity of the
$320,000 authorized . . . . . .'.
(Certificates have been issued for $246,809 87.), .
320,000 00
$24,256,494 60
TREAISURY D E P A R T M E N T ,
REOiSTER's OFFICE., December
1, 1846.R . H . GILLET.
.• / , . .• • . . . . ; . .,...,.., , F F . . .
'.
..
•
.
.
•:•-
Proposals fior United-States loan. .''
TREASURY DEPARTMENT, Oc^o&e?r30, 1846.
An act having bqeii p>assed,by Congress and ajDproved by the President ofthe United States on the .22d July, 1846, entitled ^ ' A n act
authorizing; ari issue of Treasurynotes and a loan," .the undersigned,
Secretary of the Treasury, will, in pursuance of the provisions of said
act, receive proposals at theTreasury until the 12th of November,
1846, inc.lusive,.for: the subscription of a loan.of five millions of dollars,
30
[1846.
R E P O R T S OF T H E
oh a stock bearing an interest of six per cent, per .annum, pay able, semiannually. The proposals will state the price to be paid fpr said stock*
The money, loaned to be placed to the credit of the• Treas.urer of the
United States, with him or with either o f t h e assistant treasurers at
Boston, New York, or Charleston, or the treasurer of the mint at Phila-delphia or New Orleans. Stock will be inscribed on the books of the
Department, and certificates issued for the sums thus.agreed for, on .
evidence of .the deposite ofthe money as provided above, bearing interest
frbm the date of the deposite,. and irredeemable before the 12th of.
November j 1856. The proposals will state where the money will.be
deposited, and should be directed in letters, under seal, to the Secretary
of the Treasury, endorsed, " Proposals fO.r the United States loari." No
offer for any sum under one thousand dollars will be corisidered.
R. J. W A L K E R ,
Secretary ofi the Treasury.
.
:
•
.
G.;
•^•... ,
Statement exhibiting the value ofi Merchandise imported paying diity, the amoitnt
ofi duty which accrued on the same, and also'the rate per. centum ad valorem
ofi the said duties on the respective values, during the years 1844, 1845, and
1846.
• • '
. -••:' r •'
• •• ^ .;•••
Value paying
duty. .
Period of importation.
1844.
Imported ad valorem goods
Imported specific articles . . . . . . . . . . . . ' . . . . . .
$52,315,291
31,352,863'
• 83,668,154'
1845.. Imported ad valorem g o o d s . . . . . . . . . . . . . .
Imported specific articles . . . . . . . . . . . . . . . . . .
1846.
$60,191,862
34,914,862
Imported- ad valorem goods
Imported specific articles. ...\ »
Excess of specific duties over ad valorem
1845:
1846,
Excess of ad valorem duties over specific
Excess of'ad valorem duties over specific.....'
.
Rate per
cent, ad
valorem.
Duties..
$14,449,348 03
14,531,208 77
27.62:
46.34.
28,980,556,80
34.64
$16,278,117 22 , 27.04 1
14,540,737 .65
41.64
95,106,724
30,818,854 87
$60,660,453
36,263,605:
$16,521,117 12
13,859,582 18
96,924,058
1844.
••" '•
...\
30,378,699 30.
32.40
27.23 1
38.213L34
$81,860 74
$1,737,379. 57
; . . . . . 2,663,534 94
Excess in 1845 and 1846.
,,.>...."..
Deduct excess of specific duties in 1844
Excess in three years of ad valorem d.uties over the specific.
, . . . . . . . . 4,400,914 51
81,860 74
4,320,053 77
TREASURY D E P A R T M E N T ,
REGISTER'S O F F I C E , i?ecem5cr 7,
1846.
n . J l . G I L L E T , Register, Sfc.
184^.]
SECRETARYOFTHETREASURY.
31
REGULATIONS OF THE TREASURY DEPARTMENT.
• •
•
H.
•
. •
Circular to Collectors, Receivers,, Treasurer ofi the Mint and Branch Mints,
.Assistant Treasurers, Disbursing Agents, and Ofiicers ofi the .Government
ofi the United States. • . ' . '
TREASURY DEPARTMENT, .4?<^^^5^ 25,
1846.
By.the act ofthe 6th August, 1846, establishing, the constitutional
Treasury, it is provided as follows:
•
.
" S E C 20. And be itfiurther enacted. That no exchange of funds shall
be made by any disbursing officers or agents of the Government, of any
grade or denomination whatsoever, or connected with any branch ofthe
p-ublic service, other than on exchange for. golcl ancl silver; and every such
disbursing officer, "^hen the means for his disbursements are furnished to
him in golcl and silver, shall make' his payments in the money so furnished;
or when those means are furnished to him in drafts, shall cause those drafts
to be presented at their place of paynient, and properly paid according
to the law; and shall make his paymerits in the money so received for
the drafts furnished, uriless, in either case, he .can exchange the means in
his hands for gold and silver at par. And it shallbe, and is hereby, made
the cluty of the head of the proper Department immediately to suspend
froni duty any disbursing officer who shall violate the provisions of this
section, and forthwith, to report the name of the officer or agent to the
President, with the fact of the violation, and all the cuxumstances accompanying the sariie iand within the knowledge ofthe said Secretary, to the
end that such officer or agent may be properly removed from office, or
restored to his^ trust and the performance of his duties, as to the President
may seem just and ipro-per: .Provided, however. That those' disbursing
• officers having, at present, credits in the bdnks, shall, until the first
dayvof January next, be allowed to check on the same, allowing the
public creditors to receive their pay from the banks either in specie or
.banknotes..- ; .
-^ •
. • •
" S E C 21. And be itfitcrtherenacted, That it shall, be the dutyof the
Secretary of the Treasury to issue and publish regulations to enforce the
speedy presentation of all Government drafts for payment at the place,
where pay able, and to prescribe.the time, according to the different distances
ofthe depositories from the seat of Government, within which all drafts
upon them, respectiyely, shallbe presented forpayment; and, in default
of such presentation, to direct any other mode and- place of payment
which'he may deem proper; but, in all these regulations and-directions,
it shall be the duty of the Secretary ^f the Treasury to guard, as far as
may be, against those drafts* being used or thrown into circulation as a
• paper currency, or medium of .exchange. And no officer of the United
States shall, either directly or indirectly,,sell or dispose to any person or
persons, orcorporations,°whatsoever, for a premium, any Treasury note,
draft, warrant, or other public security, not his private property, or sell
or dispose ofthe avails or proceeds of such.note, draft, warrant, or security,
32
' R E P O R T S OF T ^
in his hands for,disbursement,, without making return of such premium,
and accounting th^riefor %y charging tke same in his accouhts to the credit
of the Uriited^States; and any officer violating this, section shall be forthwith disniissedj&om offide.'' V , ^
'
It is obvious that the great-arid beneficial purpos^^
in these
provisions; isi to; erilarge the dirculatiorioif gold; aiid sil¥eiv and to. prev^ht
Treasury drafts..becoming a paper currency. It being made the duty of
this Department to enforce these provisions of the law, and to issue and
publish regulations for that purpose, the fbllowing have been adopted:
1st. All Government drafts shall be made payable to order, and not
to .bearer;
^
^ ^
2d. They shall be assignable only by special endorsement. .
3d. They shall be presented for payment at the places where payable,
namely: If, payable at' a place distant not more than fifty miles from
the seat of Government of the United States, they must be presented
within twenty days from the date of. the clraft. ^ If payable at a place
distant more than fifty miles from the seat of Government, and not
exceeding one hundred miles, thej^ must be presented within forty days
from the date ofthe draff. If payable at-a place distant more than one
hundred miles-, and not exceeding twp hunclred, from^ the seat of Government, thc}^ must be presented within sixty days from the date of the
draft. If payable a t a place more -than two hundrecl miles from the
seat of Government, and not exceeding four hundred, they must be presented within eighty days from the date of the draft; and if payable at
any place exceeding four hundred miles from the seat of Government,
they must be presented within ninety days from the date ofthe draft.
4th. All drafts^ not presented within the' times above described must
be returned by the holders to the Treasurer of the United States, when
such order 'shall be made fpr the payment of such drafts as will best
comport with the pubhc interest, and tend to prevent delay in the presentation of future drafts, or any attempt,to convert them into a paper
circulation.
•
5th. No exchange of^funds shall \)e made by disbursing officers or
agents of the Government, except for gold and silver; and every such
disbursing officer, when furnished with specie for disbursement, shall
make his payments in the'money so furnished, or when furnished with
drafts, shall cause those drafts td be presented at l h e place of payment
and properly paid according to the law, and shall make his payments in
the money so received for the drafts furnished,„unless in either case he
can exehange the means on his hand for gold and silver at par.
. 6th. No payment can be made in Treasury drafts by disbursing
agents to the public* creditors, even at the request of such creditors.
7th. All premiums received by any agent or officer ofthe Government
on any Treasury draft or pubhc ^curity not the private,property of the
holder, must be. accounted for and paid to the Government ofthe United
States.
Sth. No Treasury drafts shall be reissued, biit the same when paid at
the place where payable, shall be immediately cancelled by the pubhc
officer receiving the same, b y punching two or more holes through the
drafts, not defacing the date or number, and writing on the face of each
1846.]
S E C R E T A R Y OF T H E TREASURY.
33
draft in large characters," cancelled by A. B., Assistant Treasurer," &c.,
as the case may be.
A strict compliance with all these regulations will be required from
all disbursing agents, and officers ofthe Government ofthe United. States.
R. J . . W A L K E R ,
Secretary ofi the Treasury.
Notice to Collecting, Receiving, and Disbursing Ofiicers ofi the United States.
TREASURY DEPARTMENT, August 2S, 1846.
In the 6th, 9th, 15th, and 16th sections of the act of the 6th instant,
establishing the constitutional Treasury, it is provided as follows:
" S E C 6. And be itfiurther enacted. That- the Treasurer of the United
States, the treasurer of the mint of the United States, the treasurers, and
those'acting as such, of the various branch mints, all collectors of the
custonis, all surve5?-ors of the customs acting also as . collectors, aU
assistant treasurers, all receivers of pubhc moneys at the several land
offices,.all postmasters, tind all public officers of whatsdever character,
be, and they are hereby, required to keep safely, without loaning, using,
depositing in banks, or exchanging for other funds than as allowed by
this act, all the public money collected by them, or otherwise at any time
placed in their possession and custody, till the same is ordered, by the
proper Department or officer of the Government, to be transferred or paid
out;, and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to clo and perforni
all other duties as fiscal agents of the Government wbich may be imposed by this or anj^ other acts of Congress, or by any regulation of the
Treasury Departnient made in conformity to law; and also to do and '
perforni all acts and duties required by law, or by direction of any ofthe
executive departments of the Government, as a^gents for paying pensions,
or for niaking any other disbursements which either ofthe heads of those:
Departments may be required by law to make, and which are of a character to be made by the depositaries hereby constituted, consistentlj
with the other official duties imposed upon them."
" S E C 9. And be itfiurther enacted. That all collectors and receivers of
public -money, of every character and description, within the District of
Columbia, shall, as frequently as they may.be directed by the Secretaryo f t h e Treasury or the Postmaster General so to dq, pay over tothe
Treasurer of the United States, at the Treasury, all public-moneys collected by them, or in their hands; that all such collecfors and receivers,
ofpublic moneys within the cities of Philadelphia and New Orleans,
shall, upon the same direction, pay over to the treasurers ofthe mints in
their respective cities, at the said mints, all public moneys collected by
them, or in their hands; and that all such collectors and receivers of
public nioneys within the cities of New York, Boston, Charleston, and St.
Louis, shall, upon the same direction, pay over to the assistant treasurers
in their respective cities, at their offices, respectively, all the public
moneys coUected by them-, or in their- hands, to be safely kept by the
V O L . VI.—3.
34
R E P O R T S OF T H E
[1846.
said respective depositaries until otherwise disposed of according to law.;
and it shall be the duty of the said Secretary and Postmaster General,
respectively, to direct such payments bythe said collectors and receivers
at aU the said places, at least as often as once in each week, and as
much more frequently, in all cases, as they in their discretion may think
proper."
.
" S E C 15. And be it fiurther enacted, Thai all marshals, district attorneys, and others having pubhc moneys, to pay to the United States, and
all patentees wishing td make payment for patents to be issued, may pay
all such moneys.to the;Trea.surer of the Uriited States, to^ the treasurer
of either of the mints, in Philadelphia or New Orleans, to either of the
other assistarit treasurers, dr to such pther depositary constituted by this
act. as shall be designated by the Secretary of the Treasury in other
parts of the United States to receive such pa)rments, and give receipts
or-certificates of deposite therefor."
',
.
" S E . C 16.. And be itfiurther enacted. That all officers and other persons,
charged by this act, or any other, act, with, the safe keeping, transfer, and
disbursement, of the pubhc morieys, other than those connected with the.
Post Office Departnient, are hereby required to keep an accurate entry
ofeach sum received, and of each p.ayment or transfer; and- that if anyone of the said officers, or of those connected with the. Post Office
Department, shall convei^t. to his own use, in any way whatever, or shall
use, by way of investiiient in any kind of property or nierchandise, or
shall^ loan, with or without interest, or s.hall deposite in any bank,
or shall exchange fqr other fiinds except as allowed by this act,
ajriy portiori: of th.e public moneys entrusted to him for safe keeping,
disbursement, transfer, or for any other purpose, every such actshall be deemed and adjudged to be an embezzlement of so much
of the saicl moneys: as shall be thus taken, converted, invested,, used,
loaned;, deposited, or j exchanged, w.hich is hereby declared to be. a
felony; and any failure to pay dver or to produce the public moneys.,
entrusted tO: such person s.hall be held and taken to he primafiacieevidence,
of such emb.ezzlernent;; and if any officer charged with the disbursements,
of pubhc moneys shall accept or receive, or transmit to the Treasury
Department tp be allowed in his favor, any receipt or voucher from a:
creditor ofthe Unitedj States, without having paid to. such creditor, in
s.uch funds as the said, dfficer may have received for disbursement, or
such other funds; as he maybe authorized by this.act to take in exchange,
the full amount specified in such receipt or voucher, every such act
shall be deemed to. be. a conversion by such officer to his owri use of tlie.^
amount specified in such receipt, or voucher; and any dfficer or agent of
the United States,!^ anid all persons, advising or participating in such act,
being cpnvicted therepf'before any court of the United States of competent jurisdic tipn,. shall be sentenced to imprisonment for aterm- of' not
less than six months hor more than ten years,: and to a fine equal to the:
anipunt of the mpneyj embezzled. And, upon the trial of any indictmentagainst any person fqr embezzling.public money under the provisions; of
this actj-it shall be I sufficient evidence, for the purpose of showing a
balance against suphjperson,, to produce a transcript from the books and:
prqce^edii^p; of the-Treasui:y, as requ
in civil cases, under the; pro-
1846.]
S E C R E T A R Y OF T H E TREASURY.
35
visions of the act entitled ' An act to provide riiore effectually for thd
'settlement of-accounts between the United States and receivers of
^ public moneys,' approved March third, orie thousand seven huridred and
ninety-seven; and the provisions of this act shall be so construed as to
apply to all persons charged with the safe keeping, transfer,, or disbursement ofthe public money, whether such persons be indicted as receivers
or depositaries of the same; and the refusalof.such person, whether in
or out of office, to pay any draft, orcler, or warrant, which may be drawn
upon him by the proper officer of the Treasury Department for any
public money in his' hands belonging to the United States, no niatter in
what capacity the same may have.been received or may be held, or to
transfer or disburse any such money promptly, upon the legal require^
liient of any authorized officer of the United States, shall be deemed and
taten, upon the trial df any indictment against -such person for embezzlement, as prima ^aae evidence of such embezzlement."
The attention of all public officers enurrierated in the above sections is
hereby called to the provisions therein contained. Unless where other^
wise speciaUy.directed, the officers referred to iri the 9th section wiU
make their deposites, in 'accordance with the provisions of this law, at
least once each week.
.
•
The coUectors at New York and .Boston will make their deposites daily
with the assistant treasurers.
R. J. W A L K E R ,
Sedretary ofi the Treasury.
Circular to each Na.val Ofiicer, each Register ofi a Land Ofiice, Director and
Superintendent ofi'a Mint, and each Surveyor at those ports^ where there is
a Collector but not a Naval Ofiicer.
.
TREASURY DE-PARTME;NT, Septemher 15,
1846.
SIR : By the 12th section of the " Act to provide for the better organization of the Treasury, and for the collection j safe keeping, transfer, and
disburserhent of the public revenue,''it is enacted: ' ;
" That in addition to the examinations provided for in the last preceding
section, and as'a further guard over the "public, moneys, it shall be the
duty of each naval officer and surveyor, as a check upon the assistant
treasurers, or the collector of the customs, of their respective districts;
of each register df a land office, as a check npon the receiver of his land
office; and of the director arid'superintendent of each mint arid branch
mint, when separate offices, as a check upon the treasurers, respectively,
of the said mints, or the persons acting as such,> at the close of each
quarter of the year, and as much more frequently as they shaU be
directed.by the Secretary ofthe Treasury to do so, to examine" the books,
accounts, returns, and money on hand, of the assistarit treasurers, collectors, receivers of land offices, treasurers of'the mint and each branch
mint, and persons acting as such, and to make .a frill, accurate, aricl
faithful return to the Treasury Department, of their condition."
^ You will, therefore, at the close of ea:ch month, make a carefurexamir
36
R E P O R T S OF T H E
[1846.
nation o;f the moriey in possession of the assistant treasurer, collector,
receiver ofmoney for public lands,, or treasurer of the mint, with whom
you are associated in public business, or whose office is in j^our distriet,
and report to this Department the amount on-hand in gold and.silver, coin
and in bank notes; also, what pdrtion is to the credit of the Treasurer of
the United States; and what m a y be held to pay expenses chargeable on
the accruing revenue, distiriet from what he has to pay as fiscal agerit of
any department of the Government. .
.
You will report, also, the condition in which the money is kept and
guarded, and the state of the books and papers of the office. You wiU
suggest anyimprovement which may occur to you in the arrangenient
and business ofthe office, to the officer whose money and books you are
required to examine; and if your suggestions shall not be attended to by
him previous tp the next, inspection, you will state j^our views to the
Treasury Department. You will, when convenient, make your report on
the back of the nionthly return of the receiver, collector, or treasurer;
and, when the collector makes a weekly return,, on the last one in the
month. The special examinations which you or others may make,
besides the periodical ones above required, will be made from time to^
time, under particular directions from this Department.
Any fees that may hereafter come into the hands of any surveyor or
naval officer, beyond what the laws allow him to retain, he will hereafter .deposite; with the public depositary nearest to him; never, in anj'
instance, suffering such surplus fees, when they shall amount to one hundred dollars or upwards, to remain on deposite for a longer peripd than
one week.
R. J. W A L K E R ,
Secretar.y ofi the Treasury,
Circidar to Collectors ofi the Customs at Buff'alo Creek, Wilmington, North
Carolina, Savamiah, and Mobile. To the Surveyors ofi the Customs at
Nashvilh and Cincinnati, and to. the Receivers ofi Public Moneys at Little
Rock, Arkansas, at Jeff'ersonville, Indiana, Chicago, Illinois, and Detroit,
Michigan.
TREASURY DEPARTMENT, September 15, 1846,.
The 15th section of ^'An act to provide for the better organization, of
the Treasury, and for.the collection, safe keeping, transfer, and disbursement of the public, revenue," enacts " T h a t aU marshals, districtattpr* neys, and others having public money to pay to the United States, ancl
* all patentees wishing to niake^ payment for patents ;tp be issued, may
' pay all- such nioneys to the Treasurer ofthe United State.s, tothe treas-^ urer of either of the mints in PhUadelphia or New Orleans, to either of
* the other assistant treasurers, or to such other depositary constituted by
* this ac't as shall be designated by the Secretary of the Treasury in
^ other parts of the Unitecl States to^ receive such payments, and give
* receipts or certificates of deposite therefor."
Under this provision, for the local convenience of making pajanents.
1846.]
SECRETARY OF T H E TREASURY.
37
except for accruing duties and land sqld, which are otherwise provided
fbr, you wUl receive and place any such money to the credit of the
Treasurer of the United States, and will give receipts therefor, briefly
stating therein, as well as in your returns, the character of-'cach paynient,
whether for patents, fmes, judgments, &c.
'
R. J. W A L K E R ,
Secretary ofi. the Treasury.
Circular to each Collector, Receiver ofi Public Money fior lands. Assistant
Treasurer, Treasurer ofi the Mint at Philadelphia, Treasurer ofi each
Branch Mint, and Treasurer ofi the United States.
TRIEASURY DEPARTMENT, September 15,
1846.
A copy of the "Act to provide for the better organization ofthe Treasury, a,nd for the coUection, safe keeping, transfer, and disbursenient of the
public revenue," is herewith enclosed.
•
'
Ypu will exercise great vigilance in the performance of the new duties
it may devolve on you, without any omission of such as lia>ve been imposed and are still requirecl by fbrmer laws and regulations.
The new instructions received in respect to the books ybu are to keep,
and the returns you are to make, wiU be strictly confbrmecl to. Any
expenses necessary to be incurred urider this- act will be separated from
others in your accounts, and cannot be allowed.unless authority is previously obtained, on satisfactory rea.sons assigned to the Department. It
is hoped the expenses will be few and on the most economical scale.
As a depositary of the public money standing to the" credit o f t h e
Treasurer, of the-United Stales, you will keep an account current with
him, in which you will debit yourself with all.sums received On his
account, and credit yourself with all paynients • made by his order, and
no other.
A weekly transcript of this^ account must be forwarded to the Depajtment in duplicate; one directed to the Secretary, the other to the
Treasurer, which latter must be accompanied by the vouchers for the
charges made therein.
CoUectors of custonis, designated collectors and receivers of public
moneys at la.nd'offices, who riiay act as depositaries of the money collectecl or received by them only, should, credit the Treasurer, weekly,
with the surplus receipts of the week, after reserving sufficient to meet
the current expenses of their offices.. Moneys once reported to the
Treasurer cannot afterwards be used except in compliance with his drafts,or orders, either for transfer'or the paymgrfedf warrants on the'Treasurer,
issued under the authority of law.
.
'
The treasurer of the mint, of the branch mint at New Orleans^ the
assistant, treasurers, aricl such other depositaries as may be required to
receive on deposite moneys riot collected by them as collectors or receivers,
shpuld enter to the Treasurer's credit each sum deposited with or transferred to them j specifi.caUy setting forth the date ofthe cleposite, name of
the party or parties making it, the object for which and the name of the
38
o
R E P O R T S OF T H E
[1846.
party for whose credit it is made, (which particulars must appear on the
weekly transcripts,) and also the kind of funds in which it is made.
Entries of Treasurer's drafts,-when paid, shpuld show the date, of
payment, riumber of draftj and nuniber of warrant on which it was issued,
or the designation "Transfer Draft," when of that character. The kirid
of money used in. paying drafts must also be noted on your books, but
not stated in the transcripts'.
'
The principal book necessary to carry out these detaUs is a ledger
account current, which will serve alsp as a cash book: as auxihary to
this, particularly when the transactions are nunierous, a day book or
blotter should be kept. . It will be well, also, to keep a separate Register
of Transfer Drafts.
,
The fbrm in which this account should be riiade out for transmission
to the Department is herewith' enclosed, niarked A. It should be made
on paper of the same size of the form.
The form of certificate to be given by 5^011 to persons authorized to
make deposites with you, to the credit of the Treasurer of the United
States, is also enclosed, marked B.
The account current should be:^balaiiced at the close ofeach week, so
as to correspond with the transcripts. They must be bakmced at the
close ofeach quarter, but the last weekly, transcript ofa quarter may be
deferred should the quarter terminate in the middle of a week, so as to
embrace the odd days, and the first trariscript of a new quarter, may also
be deferred fbr a like purpose.
You will also keep separate books for j^-our incidental expenses, whether
they be made under general instructions, as expenses of collection, or
from advarices bythe Treasury for that purpose; and a book for recording all letters from and to your office as a depository.
Be pleased to. understand thoroughly this principle, that all money in
your hands to the credit of the Treasurer is, in fact, money in the Treasury of the United States, and cannot be used fbr anyother purpose than
the payment of warrants (pr the drafts thereon) issued in pursuance of
appropriations by Congress; but these moneys m a j he. transfierred {lom
orie depository to any other depository, by direction of the Secretary of
the Treasury, under the authority of the 10th section of the act.
The 12th section of the act requires each naval officer and., surveyor
of each port, where there is a. naval officer and surveyor, aiid the register
of each land office, to make a quarterly examination of the books,
accounts, returns, and nioney ori- hand, of the public depository with
which he is connected,, and. to make such examinations as much more
frecjuently as he may be directed so to do by the Secretary of the Treas^
ury. .The. l l t h section of the act authorizes me to niake such examinations .also, by special agents, as pccasion may require. You will.grant
to the surveyor ofthe port, naval officer, or the register ofthe land office,
as the case may be, and to such special agents as may be appointed,
every facility in your power for making such examinations, and will
always keep your money, papers,, and books, in readiness for it..
By the 18th section, provision is made as to the kind of money ypu
riiay receiye. T.o the requireiiients iri that section you will, in all cases,
conform; using great caution to avoid the receipt ofmoney that is coun
1846.]^
SECRETARY OF T H E TREASURY.
39
teirfeit, or the notes of banks not at par, dr ridt cdriveftible into specie, on
the spot, or not issued by institutions of high credit. After the 31st of
December next, all payments into the Treasury must" be made in gdld
and silver coin only, or in Treasury notes. It it desirable that the notes
received by you should, when acceptable to others in payment, be first
paid out; and if, at the close of any quarter, an ariiount of them remain
dn hand over the sum of five thousand, dollars, they should, for security,
be .converted.into specie; and oftener, if .losS' is apprehended, or-the
specie is wanted to meet drafts you are liable to pay iri specie.
For'greater-accuracy in receiving coin, it-will generally be desirable,
in very large sums, to weigh as well' as count it; and"for converiience
and speed in making paymerits and -examinationSj to keep it sealed up
and marked, in bags or boxes of a hundred and a thousand dollars each.
It may be well for the examiners to add their seal after their mbrithly
examinations to verify the amounts-. .
•
The receipt of Treasury nptes in aU public payments,, as heretofore
provided by Congress, and theri. to be cancelled and remitted here, as
required by former instructions, will still be continued when any debtors
offer them in payment.
^
So you will receive, in the sariie way, any drafts drawn by the
Treasurer on yourself, instead pfthe useless delay arid trouble of cduntmg
out the money on such drafts and immediately receiving it back in
payment. • '
In no instance will you permit any other than public money to be
placed iri the chest Or vault in which that is kept.
Xll other parts o f t h e act-relating to your duties will be strictly
enforced by you, though not specially re;rerred to in .this circular. In
cases of doubt, you will apply to the proper oflicers here for advice.
• Further instruction.s, except those to particular classes of officers
separately, it is considered unnecessary to. give at this time. If ydu find
any of these here given inconvenient.in operation, or if ydu can suggest
riieasures. by which the ends of the law can be more easily attained, I
shall be very, happy to hear from you on the subject.
R. J. W A L K E R ,
Seeretary ofthe Treasury.
O
-, or Collector, or
The Treasurer ofi the United States in account current with [here insert Assistant Treasurer at •
Receiver, as.the case may be.]
CR.'
DR.
184 -.
-
•
- d 0)
c^
^ >,-j
War, or
§
Navy war'nt, N o . — ,
[
By balance from return of this date
" H . B. [his capacity w office\ for account of C. D.
184 .
[Date of last
return.]
TbdraftNo. —, % . fon Treasury,
[And any further explanation to identify the transaction.^
" E . F . repayment to the Treasury on account of
CT I T
Ci?.
•-. rrmntv Sfqfp nf -
for a patent fee [state the invention or improve-.
ment/\ or for a caveat [state the invention or improvement/] or for a renewal, (fcc.
" J . K., collector on account of customs, or
, receiver on account of sales of lands
" L . M., [on account of any miscellaneous subjects,
such as interest foi' coupons on bonds, stock, <^c.,
stating to what account the interest, 8fc. belongs]..
" T r n n ^ f r r rlrnft IVn
Balance.
•..
By balance to next return,
Date of
[Saturday.]
.
•
_
Separate and distinct accounts must be kept of
all moneys deposited to the credit of the Treasurer
for theservice ofthe General Post Office Department,
and separate returns made thereof, with such designation in the caption.
._ .. . nn . , ,_.
• '
.
'
'
'•
.
184 .
[Signatur.e.]
.$
1846.]
S E C R E T A R Y OF T H E TREASURY.
41
[B.]
OFFICE OF THE \]iere insert Assistant Treasurer
at
, or Treasurer ofi the Mint, or Collector
\—'
ofi the Customs, or Receiver ofi Public Moneys, as
the case may be.']
• 184 .- •'
I certify that [here insert the name ofi depositor] has this day deposited
to the credit of the Treasurer of the United 'States
dollars and
cen.ts, on account of [here insert source ofi receipt, and party, ifi
other than depositor, to be credited to the Treasury ofi the United States,] fbr
which I have signed duplicate receipts.
[Signature.]
No.
$
^
ioo
AN ACT to provide for the better organization of the'Treasury, and for the collection, safe
keeping, transfer, and disbursement of the public revenue.
Whereas, by the fourth section of the act entitled " An act to estabhsh
the Treasury Department," approved September secdncl, seventeen hundred and eighty-nine, it was provided that it should be the duty o.f the
Treasurer to. receive and keep the moneys of the United States, and to
disburse the same upon warrants drawn by the Secretary df the Treasury, countersigned by the Comptroller, and recorded by the Register, and
not otherwise; and whereas it is found necessary to make further provisions to eriable the Treasurer the better.to carry into effect the intent
of the said section in relation to the receiving and disbursing the moneysof the United States: Therefore,
Be it. enacted by' the Senate and House ofi Representatives ofi the United
States of America in Congress assembled. That the rooms prepared and
prdvided, in the new Treasury building, at the seat of Government, fbr
the use of the Treasurer of the United States, his assistants and clerks,
and occupied by them, and also the fire-proof vaults and safes erected
in said rooms for the keeping of the public moneys in t.he possession and
under'the immediate control of said- Treasurer, arid such other apartments as are provided for in this act as places of deposite of .the public
mpney, are hereby constituted, ancl declared to be, the Treasury of the
United.States.' And airmoneys paid into the same shall be subject to
the draft of the Treasurer, drawn agreeably to appropriations made
by law.
SEC. 2. And be it fiurther enacted, That the mint of the United States,.
in the city of Philadelphia, in the State of Pennsylvania, and the branch
mint in the city of New Orleans,: in the State of Louisiana, and the
vaults and safes thereof, respectively, shall be places df deposite.and
safe'keeping df the public moneys at those points, respectively; and the
treasur(^rs of the said mint and branch mint, respectively, for the time
being, shall be assistant treasurers under the .provisions of this act, and
42
R E P O R T S OF T H E
[1846.
shall have the custody and care of all public moneys deposited within
the same,, and shall perfbrm all ^the duties required to be performed by
them,' in refererice to the receipt, safe keeping, transfer, and disbursement of all such moneys, according to the provisions hereinafter contained.
S E C 3. And be itfiurther enacted. That the rooms which were directed .
to be .prepared and provided within the custom-houses in the city pf New
York, in the State of New York, and in the city of Boston, in the State"
of Massachusetts, for the use of receivers general of pubhc moneys,
under-the provisions of the act entitled'"An act -to provide for the collection, safe keeping, transfer, and" disbursement of the pubhc revenue,'-'
approved July fburth, eighteen hundred and forty, shall be fbr the use of
the assistant treasurers hereinafter directed to be appointed -at .those
places, respectively; as shall.be also the fire-proof vaults and safes
prepared and provided within said rooms fbr the keeping of the public
moneys coUected and deposited with them, respectively; and the assistant treasurers .from time to time appointed at those points, shall have
the custody and care of the said •rooms, vaults, and safes, respectively,
and of all the pubhc moneys deposited within the same,'and shall perfbrm all the duties required to be performed by them, in reference to the
receipt, safe keeping, transfer,, and- disbursement of all such mone5^s,
according to the provisions of this act.
,
.
•
• SEC. 4. And be it fiurther enacted. That the offices, with- suitable and
convenient rooms, which were directed to be erected, prepared, and
provided fbr the use of receivers general of pubhc money, atthe expense
of the United States, at the city of Charleston, in the State of South
Carolina, and at the city of St. Louis, in the State of Misspuri, under the
act entitled ^^' An.act to provide for the collection, safe keeping, transfer^
and disb.ursement pf the public revenue," approved July fourth, eighteen
hundred and ibrty, shall be for the use of the assistant treasurers hereinafter durected to be appointed at the places above named: as- shall be
also the fire-proof vaults and safes erected within the said offices and
rooms for the keeping of the public money collected and deposited at those
points, respectively; and the said assistant treasurer's'from time to time
appointed at .those places,, shall have the cu:Stody and care of the said
offices, vaults, and safes, erected, prepared, and provided ,as aforesaid,
and of--all thepublic moneys deposited within the same, and shall perform all the duties required to be performed by them, in reference to the
receipt, safe keeping, transfer, and disbursement of all such moneySj
according to the provisions hereinafter contained.
SEC, 5. And be it fiurther enacted. That the President shall nominate, and, by and with the advice ancl consent of the Senate, appoint four
pfficers, to be denominated "assistant treasurers of the United States,"
which said officers shall hold their respective offiees for-the term of four
years, unless sooner removed therefrom;, one pf which shall be located
,at the city of New York, in the State of New York; one other of iwhich
shall be located at the city of Boston, in.the State of Massachusetts; one
other of which shall be located at the city of Charleston, in the State of
Sputh Carolina; andone other at St.. Louis, in. the State of Missouri.
And all of which said officers shall give bonds to the United States, with
1846.]
SECRETARY OF T H E TREASURY.
43
sureties, according to the provisions hereinafter contained, for the faithful
discharge pf the duties of their respective offices.
,
SEC. 6. And be it fiurther enacted, Thsit the Treasurer of the United
States, the treasurer of the mint of the United States, the treasurers,
and those acting as such,-of the various branch miiits, all collectors ofthe
customs, all surveyors ofthe custonis acting also as collectors, all assistant
treasurers, all receivers of public nioneys at the several land offices, all
postmasters, and all public officers of v^.hatsoever character, be, and
they are hereby, required to keep safely, without loaning, using, depositing in banks, or exchanging fbr other funds than as allowed by this- act,
all the.public money collected by them, or otherwise at any time placed
in their possession and custody, till the same is ordered, by the proper
department or officer of the Governnient, to be .transferred or paid out;
and when such • orders for transfer or payment are received, faithlully.
and promptly to make the same as dhected,' and to do and perform all
other duties as fiscal agents of the Government which may be imposed
by this or any other acts of Congress, pr by any regulation of the Treasury Department made in confbrmity to law;' and, also, to do and perform
all acts and duties required by law, or by direction of any ofthe executive depaxtnients ofthe Government, as agents for paying pensions, or for
making any other disbursements which .either of the heads of those
Departments may be required by law to make, and which are of a character to be made by the depositaries hereby constituted, consistently with
the official duties imposed upon them.
SEC. 7, .And be it fiurther enacted, That the Treasurer of the United
States, the treasurer of the mint of the United States, the treasurer of
the branch mint .at New Orleans', and all the assistant treasurers herein-"
before directed to be appointed, shall respectively give bonds to the
. Unitecl States faithfully to discharge the duties of their respective offices
according to law, and for such-amounts as shall be directed by the Secretary of the Treasury, with sureties to the satisfaction of the Solicitor
o f t h e Treasury! ancl shall, from time to time,-renew, strengthen, and
increase their official bonds, as the Secretary of the Treasury may
direct, any law in reference to any of the official bonds; of any of the
said ofliGers to the contrary, notwithstanding.
•
SEC. 8. And be it fiurther enacted, That it shall be the duty of the Secretary of the Treasury, at as early a day as possible after the passage
of this act, to require the several depositaries hereby constituted, and
whose official bonds are .not hereinbefore pi'ovided for, tp execute bonds,
new and suitable in their terms, to meet the new and increased duties
imposed-upon them respectively, by this act, and with sureties, and in
sums such as shall seem reasonable and safe to the Solicitor of the
Treasury; and, from time to,tinie to require.such bonds to be renewed
and increased in anipunt, and strengthened by new sureties, to meet any
increasing responsibility which may grow out of accumulations ofmoney
in the.hands of the depositary, or out of any other duty or responsibility
arising under this or any other law of Congress.
. S E C 9. And be it fiurther enacted., That.all collectors and receivers of
public money, of every character and description, within the District of
Colunibia, shall, as frequently, as they may be directed by the Secretary
44
^
R E P O R T S OF T H E
[1846.
of the Treasury or the Postmaster General so to do, pay over to the
Treasurer of the United Stales, at the Treasury, aU public moneys collected by them, or in their hands; that all such collectors and receivers
of public moneys within the cities- of Philadelphia and New Orleans
shall, upon the same direction, pay over to the treasurers of the- mints
in their respective cities, at the said mints, all public moneys collected
by them, or in their, hands; and that all such collectors and receivers df
public moneys within the cities of New York, Boston, Charleston, and
St. Louis shall, upori the same direction, pay over to the assistant treasurers in their respective cities, at their offices,respectively, allthe public
moneys collected by them, or in their hands, to be safely kept b y t h e
said respective depositaries until otherwise disposed of according to law;
and it shall be the duty of-the said Secretary and Postmaster General,
respectively, to direct such,payments by the.said collectors and receivers-at all the saicl places at least as often as once in each week, and as '
much more frequently, in all cases, as they in their-discretiori may think
proper.
.:
SEC 10. And be it fiurther enacted. That it shall be lawful for the Secretary of the Treasury to transfer the moneys, in the hands of any
depositary hereb}^ constituted to the Treasury of the United States, to be
there safely kept, to the credit of the Treasurer of the United States,
according to the provisions of this act;^ and, also, to transfer mdneys in
the hands of any one depositary constituted by this act to ainy other
depositary- constituted by the same at his discretion, and as the safety of
the pubhc moneys and the convenience of the public service shaill seem
to him to require; which authority to transfer the moneys belonging to
the Post Office Department is also hereby conferred upon the Postmaster
General, so far as its exercise by him maybe consistent with the provisions of existirig law^s; and every depositary constituted by this act shall .
keep his account of the nioney paid to or deposited with hini, belonging
to the Post Office Department, separate and distinct from the account
kept by him of other public moneys so paid or deposited. Ahd for the
purpose of payments on the public account, it shall be lawful for the
Treasurer of the United States to draw upon any of the said deposita-.
ries, as he may think' most conducive to the pubhc interests, or to the convenience of the public, creditors, or both. , And each depositary so drawn
upon shall m.ake returns tp the Treasury and Post Office Departments of
all moneys received and paid by him, at such tinies and in such formas
shall be directed b y t h e Secretary of the Treasury or the Postmaster
General:
• S E C 11. And be it fiurther enacted, Th^it the Secretary of. the Treasury
shall be, and he is hereby, authprized to cause examinations to be made
of the books, accounts, and money on hand, of the several depositaries
constituted by this.act; and for that purpdse to appoint special agents,
as occasion may.require, with such compensation, not exceeding six dollars per day and traveUing expenses, as he may think reasonable," to be
fixed and declared at the time of each appoiritment. The agents
selected to make these exam.ina.tions sha:ll be instructed to examine a;S
well the books, accounts, and returns of the officer, as the inoney "on...
hand, and-the manner of its being kept, to the end that uniformity and
1846.]
SECRETARY OF T H E TREASURY.
45
accuracy-in the accounts, as well as safety to the public moneys, may
be secured thereby.
S E C 12. And be it fiurther enacted. That in addition to the examinations provided for in the last preceding section, and as a further guard
over the public moneys, it shall be the -duty of each naval officer and
surveyor, as a check upon the assistant treasurers, or the collector of the
customs, of their respective clistricts; of each register ofa land office, as
a check upon the receiver of his land office; and of the director and
superintendent of each mint and branch mint, when separate offices, as
a check upon the treasurers, respectively, of the said mints, or the persons acting as such, af the close of each quarter of the year, and as
much more frequently as they shall be directed .by the Secretary of the
Treasury to do so, to examine the • books, accounts, returns, and mone}''
on hand, of the assistant, treasurers, collectors, receivers of land offices,
treasurers ofthe mint, and each branch mirit, and persons acting as such,
aild to make a full, accurate, and faithful return to the Treasury Departriient of their condition.
S E C 13. And be it fiurther enacted. That the said officers, respectively,
whose duty it is made, by this act, to receive, keep, and disburse the
public moneys, as the fiscal agerits of the Government, may be allowed
any necessary additional expense for clerks, fire-proof chests or vaults,
or other necessary, expenses of safekeeping, transferririg, and disbursing
said moneys; all such expenses of every character to be first express^
authorized by the Secretary of the Treasury, whose directions upon all
the above subjects, by way of regulation and otherwise, so far as authorized by law, are to be strictly followed by all the. said officers: Provided,
That the whole number of clerks to be appointed by virtue df this sectiori
of this act shall not exceed ten; andthat the aggregate compensations of
the whole number shall riot exceed eight thousand dollars, nor shall the
. compensation of any one clerk so appointed exceed eight hundred dollars
-per annum.
^ .
• S E C 14. And be it fiurther enacted, Thatthe Secretary ofthe Treasury
may, at his discretipn, transfer the balances remaining with any of the
present depositories to- any other of the present depositories, as he may
deem the safety of the public mpney or the public convenience may
require: Provided, That nothing in this act shall be so construed as to
authorize the Secretary of the Treasury.to transfer the balances remaining with any of the present depositories to the depositories constituted
by this act,, before the first day of. January ^next: And provided. That, for
the purpdse of payments on public account, out of balcuices remaining
with the present depositories, it shall be lawful for the Treasurer of the
United States to draw, upon any ofthe saicl depositories as he may think
most conducive to the public interests, or to the convenience of public
creditors, or both.
v
S E C 15.. And be it fiurther enacted. That all marshals, district attorneys,
and others having public money to pay to the United States, and all
patentees wishing to nial<;;e payment for patents to be issued, rpay pay all
such moneys to the Treasurer of the United States, to the treasurer of
either ofthe mints in Philadelphia or New Orleans, to either of the other
assistant treasurers, or to such other depositary constituted by this act
46
.
R E P O R T S OF T H E
[1846-
as.shall be designated by the Secretary of the Treasury, in other parts-^
of the Unitdd States, to receive such payments, arid give receipts or cer- '
tificates of deposite therefbr.
•
'>
'.'
S E C 16. And be it fiurther enacted. That all officers and other persons
charged by this act, or any other act, with the "safe keeping-, transfer,
and disbursenient of the public moneys, other than thdse connected with
the Post Office Departnient, are hereby required to keep,an accurate
entry of each sum received, and of each payment or trarisfer; arid that
if any one ofthe said officers, or of those connected with the Post Office
Departmerit, shall convert to his own use, in an}?- way .whatever, or shall
use, by way of investmerit in any kind of property or merchandise, or
shallloan, with pr without interest, or shall-deposite .in any bank, or shall
exchange fbr other funds except as allowed by this act, any portion of
the public moneys entrusted to him for safe keeping, disbursement, transfer,
or for any other purpose, every such act shall be deemed and adjudged
• to be an embezzlement of so much of the said- moneys as shall be thus
taken, converted, invested, used, loaned, deposited, or exchanged, which
is hereby declaimed to be a felony; and any failure to pay over or to
produce'the public moneys'entrusted to such person shall be held and
taken to be prima fiacie evidence of such embezzlement; and if any officer
charged with the disbursements of public money shall accept or receive,
or transmit to the Treasury Department to be allowed in his favor, any
receipt or voucher from a creditor of the Unitecr States, without haying
paicl to such creditor, in such furids as the said officer may have received
for disbursement, or such other funds as he may be authbrized by this
act to talvc in exchange, the full am'ount specified in such receipt or
vducher, every such act shall be deemed to be a conversion by such
officer to his.own use ofthe' amourit-specified in such receipt or voucher;
and. any officer or agent of the United States, and aU persons advisirig
or participating in such act, beirig convicted thereof before any court df
the United States of competent jurisdiction.j shaU be sentenced to im-"
prisonmerit fpr a term of not less than six months nor more than ten
years, ancl to a fine" equal to the amount of the money embezzled. And
upon the trial of any indictment against any person fbr embezzling public
money under the provisions of this act, it shall be sufficient evidence, for
the purpose pf showing a balance against such person, to" produce a
transcript from the books and proceedings of the Treasury, as required
in civil cases, under the provisions ofthe act entitled " A n act toprovide
more effectually for the settlenient of accounts between the United States
and receivers of public nioney," approved March third, one thdusand
seven hundred and ninety^seven; and.the proyisions of this act shall be
so construed as to apply to all persons charged with the safe keeping,
transfer, dr disbursement ofthe public money, whether such persons beindicted as receivers or depositaries ofthe same; and the refusal of .such
person, whether in or out of offipe, to pay any draft, order, or warrant,
which may be drawn upon him by the proper .officer of the Treasury
Departmerit, for any public money in his hands.belonging to theUnited
States, no matter in what capacity the same may have been receiyed or
may be held, or to transfer dr disburse any such money promptly, upon
the legal requirement of any authorized officer of the United States; shall
1846.]
S E C R E T A R Y OF T H E TREASURY.
47 •
be deemed arid taken, upon the trial of any indictment against such person
for embezzlement, ^^ prima fiacie evidence of such embezzlement.
S E C 17. And be itfiurther enacted. That until the rooms, offices, vaults,
and safes, directed bythe first four sections of this act to be constructed
arid prepared fbr the -use ofthe Treasurer ofthe United States, the treasurers df the mints at Philadelphia and New Orleans, and the assistant
treasurers at New York, Boston, Charleston, and St.' Louis, can be constructed and prepared for use, it shall be the duty ofthe Secreta:ry ofthe
Treasury to procure suitable rooms fbr offices fbr those officers at their
respective locations, and to contract fbr such use of vaults and safes as
may be required for the safe keeping of the' public moneys in the charge
and custody of those officers respectively; the expense to be paid by the
United States.
•
"
And'whereas, by the thirteenth section df the act entitled " A n act to
'regulate the collection of duties imposed by law on the tonnage of ships
or vessels, and on" goods, wares, and merchandises imported into the
United States," approved. July thirty-one, seventeen hundred and eightynine, it was provided- that all fees and dues collected by virtue of that
act should be- received in gold and silver eoin only; and whereas, also,
by the fifth section of the act approved May ten, eighteen hunclred,
entitled " An act to amend the act entitled ' An act providing for the sale
of the lands of the United States in' the territory northwest of the Ohio,,
and above the mouth of Kentucky river," it was provided .that payment
for the said lands shall be made by all purchasers in specie, or in evidences
of the public debt; and whereas • experience has proved that said provisions ought to be- revived and enforced, according to the true and wise
intent ofthe Constitution ofthe United States :
S E C 18. Be it fiurther enacted, That on the first day ofJanuary, in the
year one. thousand eight hundred and forty-seven, and thereafter, all
duties, taxes, sales of public lands, debts, and sums of nioney accruing
or becoming- due to the United States, and also all sums due for postages,
or otherwise, to .the -General Post Office Department, shall be paid in
golcl and silver coin only, or in Treasury notes issued under the authority
of the United States : Provided, That the Secretary ofthe Treasury shall
publish monthly in two newspa.pers at the city of Washington the amount
of specie at the several places of deposite, the amount of Treasury notes;
or drafts issued, and the amount .outstanding on the last day of each
riionth.
SEO. 19. And be it fiurther enacted. That on the first day of April, one
thousancl eight hundred and forty-seven, and thereafter, every officer or
agent engaged in making disbursements on-account of the United States,
or df the General Post Offioe, shall make-all payments in gold and silver
coin, or in Treasury notes, if the creditor gigree to receive said notes in
payment; and any receiving or disbursing- officer or agent who shall
neglect, evade, or violate, the provis.ions of this and the last preceding
section of this act, shall, by the Secretary of the Treasury, be immediately reported to the President of the United States j with the facts of
such neglect, eva;sion, or violalion-; and also to Congress, if in session;
and: ;i/f not in session, at the commencement of its session next after the
violation takes place.
48
R E P O R T S OF T H E
[1846.
S E C 20i And be itfiurther enacted. That no exchange of funds shaU be
made by any disbursing officers or agents of the Government, of any
grade or denomination whatsoever, or connected with any branch of the
public service, other than an exchange- for gold and silver; and every
such disbursing officer, when the nieans fbr his disbursements are furnished
to him in gokl and silver,, shall make his payments in the money so furnished; or when those means are furnished to him in'drafts, shall cause,
those drafts to be presented at their place of payment, and properly paid
according to the l a w ; and shall make his payments in the inoney so
received fbr the drafts furnished, unless, in either, case, he can exchange
the means iri his'hands fbr gold and silver at pax. And it shall be, and
is hereby, made the duty of the head of the proper departnient immediately to suspend from duty any disbursing officer who shall violate the
provisions of this section, and forthwith to report the name ofthe officer
or agent to the President, with the fact of the violation,' and all the cir
cumstances acconipanying the same and within, the knowledge of the said
Secretary, to the end that such officer or a.gent may be promptly removed
from office, or restored to his trust and the performance of his duties, as
to the President may seem just and proper : Provided, hoivever. That those
disbursing officers having at present credits in the banks, shall, until the
first day ofJanuary next, be allowed to check on the same., allowing the
public creditors to receive their pay from the banks either in specie,or
bank notes.
.
.
ii'EO. 2 1 . ' And be it fiurther enacted. That it shall be the duty of the
Secretary of the Treasury to issue and-publish regulations to enforce the
speedy presentation of all Governnient drafts fbr payment at the place
whei;e payable, and to prescribe the time, according to the different-distances of the depositaries from the seat of Government, within which all
drafts upon them, respectively, shall be presented for payment; and in
default of such presentation to direct any other mode and place of payment -^yhich he may deem proper; but in aU these regulations and
directions it shall be the. duty ofthe Secretaxy ofthe Treasury to guard,
as far as may be, against those drafts being used or thrown into circulation as a paper currenc}^, or "medium of exchange. And no officer of the
United States shall, either directly or ind;hectly, sell or dispose to any
persoii or persons, or corporations, whatsdever, for a premium, any
Treasury note, draft, waiTant, or other public security, not his private
property, or sell or dispose of the avails or proceeds of such note, clraft,
warrant, or security, in his hands .for disbursement, without mal^ing'return
of such premium, and accountirig therefor by charging the same in his
accounts to the credit of the United" States; and^ any officer violating
this section shall be fbrthwith dismissed from office.
S E C 22. And be it fiurther enacted, Thatthe assistant treasurers directed
by this act to be appointed, shall receive, respectively, the following-. salaries per. annum, to be paid quarter-yearly a.t the Treasury of the Unitecl
States, to wit: The assistant treasurer at New York shall be paid a salary
of fbur thousand dollars per annum; the assistant treasurer at Boston
shall be paid a salary of two thousand five hundrecl clollars per annum;
the assistant treasurer at Charleston shall be paid a salary of two thousand five hundred dollars per annum; the assistant treasurer at St.. Louis
1846.].
SECRETARY OF t i S E ITREASURY.
49'
shall be paid a salary of two thousand five hundred dollars per annum;
the treasurer of the mint at Philadelphia shall, in addition to his present
salary, receive five hundred doUars annuaUy for the performance of the
• duties iniposed-by this- act; the treasurer of the branch mint at .New
Orleans shaU also receive five hundred dollars annually for the additional
duties created by- this act; and these salaries, respectively, shall be in
fuU for the services of the respective officers, nor shalheither of them be
permitted to ^charge or receive any commission, pay, or perquisite, for
ariy^ official, service, of. any cha!racter or. description whatsoever'; and the
making of any such charge, or-the receipt pf any such ^compensation, is
hereby declared td be a misdemeanor, for which the officer, convictedtherieof befprd-any'cd'tirt df thd United' States df cpmpeteht jurisclictibii,
shall be subject to'^punishiiient b y fine or iniprisdrimerit, or.both, at the
disbretiori of the cdurtbefdre which.the oiferice shall.be tried;. '
- S E C 23.- And be itfiurther enhcted'. That there shall be, .and' hereby is,
appropriatedvtp/be paid out of any?-inoriey in the Treasury not otherwise
appfdpriated-, the sum- of five thousand" dollars, to be expended, under
the direction of the Secretary pf the Treasury, in such repairs or additioiis as may be.necessary to,put*in good cbndition for. use, with as little
delay as iliay'be.cdnsisteiit w^^^ the publid iriterests, the offic^^^ rbdriis,
vaults', a:ndsafes, herein meiitidned, ancliri the purchase of any'necessary
additional furniture arid fixture^, iri the purchase of necessa:rybooks arid
stationery j and in defraying, any other ihcidehtaf experises" necessary td
carry this act into, effect. •
.
• • SEC. 24.' A)id be itfiurther eMMed/ That all-a!ct^ dr'parts'bf'adts'which
come in conflict with the provisions of this act be, arid- the same sure
hei:eby^ repealed;
AppRovED^t^g'?^^^ 6,'^1846.
Circular to Collecting, Receiving, and Disbursing Officers ofi tfie United States.
TREAStJRY D E P A R T M E N T , ;
.
•
^
December 3,1846.
S I R : Your attention is called to the 18th and 19th sections of the act
of the 6th of August last, estabhshing the constitutional Treasury, and
the utmost vigUance is enjoined in carrying these provisions of the law
into full effect.
R. J. W A L K E R ,
Secretary ofi the Treasury.
T o — .
V O L , VI»-^4C
• •
[1846.
R E P O R T S OF T H E
50
•
'
•
fil.
. •
• - •
•
Coinparative view ofi the value ofi certain Agricultural Products, according/to
the prices they bore inthe New- York raarket on the.30th ofi July and 1st ofi
. December, 1846.
.' • *
Name.
(Quantity.
Cotton.........lbs .
760,000,000
Rice....
..do.
97',741,500
Wheat:
...bush.
117,202,800
Rye.
do.
29,892,500.
Indian corn..'. . d o .
459,666;900
Oats..
do. • 179,528,800
Barley...
do.
V ^; 5,676,600.
Aggregate....
-'
Value July
30th. .
$61,807,0003,567,564
103,138,464
19,878,512
252,816,795
49,370,420
2,753,151,
- 493,331,906^
Value.-December 1st.
Iricrease of
• value. .
,§|• 2."
o u
$73,150-,000 . .$11,343,000
18.33,786,483
• 218,919 - • 6 . 1
121,011,891
17,873,427. 17.3'
• 23,465,6123,587,100
18 ,
314,871,826
^ 62,055,031 • •24.5
69,567,410 • 20,196,990
40.9
3,434,343'
681,192 . 24.7
609,287,565
115,95.5,659
23^-;
•
NOTE-.—According to the latest commercial reports, the present crop of cotton is estimated at
from 1,800,000 to 2,000,000 bales. A medium, or 1,900,0.00 bales, is here assumed, and each
bale supposed to weigh 400 pounds.
The estimate of the quantity of the other articles has been made by adding ten per cent, to
the estimate of the Commissioner of Patents for 1845.
The prices have been calculated at both dates from the regular prices current published in the
New York-Journal of Commerce.
Supposing the agricultural products ofthe United States to have been" of the value of $1,500,000,000 at New York-prices in July, and supposing other articles to have risen in pricein the
same proportion.as those in the table, the increasein value in December is-ecxual.to $352,500,000.
Supposing the average rise in price to be equal to only one-half of what is stated ih the table,"
the increase of value is equal to $176,250,000.
'
".
From an examination of the prices of grain and cotton in England,, as far as they'could be
procured, it appears that when grain rose, cotton fell there, except during the speculative prices
of 1825, and such an occurrence as war or an embargo.
1846.]
SECRETARY OF THE TREASURY.
51
•' Prices ofi agricultural products at .New Yorh. '..
• D.ecember 1st, 1846.
. July 30th, 1846,
Cotton*, Upland.
" . . . . . . . . .per lb.
N. 0 . and M o b i l e . . . . . do.
..Tbbacco, Virginia.
do.
K e n t u c k y - ; . . . . . . . . . do..
Rice.:.........'.
.per 100 lbs.
A'shes, Pot.
do.
Pearl.;..'.
do.
Beeswax, yellow . . . . . . . . ; , . . ' . .per lb.
Bristles,-American.
do.
Feathers, • do;. ,-.•..'.......'... do..
Flax, '
do.
•. / . . ; . do.
Hemp, Americah dew '.
per ton.
water-rotted
do.
Hops, first sort.
; . .per lb;
Hay .-..',...:....
per 100. l^s.
• B'eef, mess . ; . . . . . . . - . . . : . . . .per bbl.
p r i m e . . . . . . . . i ' . . " . . . . . . do. • •
cargo . . . . .'•.........;....... do.
Pork, mess ....,.;......... .-.•...,- do.
••• prime.."... T . . . . . . . . . . . ' . do.
. Hams.
.-per lb.
Smoked b e e f . . . . . . . . . . . . . . . . . . do.
Butter, Goshen..:
'
.- do.
dairy
. ' . . ; . . . . . . . do.'
store . . . . . . . . - .
do.
Cheese.
, . . : . ; . . . . . do.
Flaxseed, clean .-.•',.....'.;. .per tierce.
Timothy seed ; . . ' . . . . . . . ' . "..••' do.
Clover seed
• . . . ' . . . , • . . •. .per 'lb.
Sugar, New Orleans..-.....°,... do'.
Molasses,- d o . . - . . . . . . . : . ' . . . .per gal'.
Tallpw, American .•...-......,. .per lb.
Wool, American Saxony....... do.
• MerinoVflfeece . . . . . . . . . . . do..-.
.•half to 3 bio0d.'..
•. dp.
common ..to. .pne-fourth ; .
blood... i . . .•
•. do.
pulled No. 1, and superior do. •
•Flour,..Genesee......:..... .*... .per bbl.
. Ohio canaU . ' . . . . . . . . . . \. do..
• Richmond oity ..••-.. V do.
country...... do.
Rye flour............. .\ . . . . . . do. Indian meal.
do.Wheat, Genesee . . .*. ; • . . . . . .pisr bush.
• . : North Carolina.....
do.
Rye, n o r t h e r n . . . v . . . . . . . . ;per 56^1bs.
Corn . •.
.-....
do.*..
Barley, northern
.per biish.
Oats, canal...-.'............ do.
• south................. do.'
Peas ..-;..... .•
i.
-White beans.......................^..^
7 @
li @
3 @
3
$3 31-
11 @
'
9
10
6
. 7'
$4 00 •
• .8-
.27
• .• - 4 0 •
56
. - 27 @ . 32
•
20
50
6 50.
4 50
10 00
800
5
•.•6
16
10
7.
6
10 50
@
25
@'
55.
:@ 7 00
@
5 00
@
@
12-50
• 8 i2|
@ • '-'7|@ ' • -^ 6|
@, . 19 .
@
12
@
.-24 @
2Q
20
06"
87
50
13
50
62i
92"
66
^50
•. . 48
30
24
$6 .OOIO-00
•@
@
@
@
@
@
@
@
@
@
6 00
:.•
.
•
• •• 61
22
10.-
- i -
10 50 "
11 00
^ @
1
35.
24
•
"95
85
67
"60
• 49
• ^31
25
$7 00•
10 50
9 75
•8 12h
.
-71
6
• 19
14
'-•1
28.;
@ .3 do
271
70
.32.
105 00
180 00
• 10
45
8-37
6 25
• 9 62
• ."8 00
5-
. 31
"27
. .• 2.3
@27
@
4 121
@
4 00
@ -5.75
@
4.25
@ "SOO
101
12
6
5
50
.81
- 80 00
130 00
. • .9
40
. 7 do
.ao
@- . 7(g
• 11 00 @ 16 00
6- @- ' 8
@'
' 7
. 29 @
. 31
..' 7-'@. '. -71
35
. 32 @
. 33
• 28 •@
@
2| @
$3 00
25 • @
75
27.
50
27-
3 50.
4 50
26
80 00 @ 105 00
130 00 M ISO 00
• 2k
'.
@
.
20
'20'
. 5 25
5 25
•7 00
5 37
-. 400 .
3
16 00
- '2
'ni
• •. 9.
".'9.
34
31
• 28 •'
23
• 26
5 37
5 37 .*
'•7 25
• 5-50
4 25
4 00
@ 1 22
1 16
80 @ .• ^5
80
••.77 @
75
• 62 @
62
59 @
.38 .@ . 39
• 28 '@,
30
6^ 00 @ •7 00.
10 00 @ 10. 50
Rdtes qf exchange.'
London.
7-1 .@
73
5| @. . . 6|.
52;
.
R E P O R T S O;^^ T H E
:
[1846.
Circular Instructions to Collectors andother offjcers ofi'the Customs.,
TREASURY DEPARTMENT, .
.November 2^, 1846.
For the^govermiient of the i-espective officers of the customs in carrying into effect the. provisions of the annexed act of Congress^; approved
30th July 1.846, entitled-' ''An' act • reducing the duty on imports- and fqr.
other purposes," the following instructions .and' rfigulationaare issued,
and a-strict compliance .therewith enjoined. .
• .
" In view of inquiries; submitted,, it becomes proper .to s.tate,.that the
before-mentioned act goes into' operatipn and .effect on- the:^r5^: day of
Becember next, aiid not the second, in: conformity with a decision upoii
a similar question of construction by the- Supreme. Co.urt "of the United
States>., •'
The fourth section of the act. provides, that.the expense, of weighing,
gauging, or measuring shall be paid by the o\vner, agent, or consignee, of
the goods,, imder certain specified, circumstances. Whenever, therefore,
the invoice shall not contain any weight, quantity, or. measure j. as-the
case m a y be,.-and likewise, when those quantities may be statedin the
invoice, but.not so stated in good, faith, but, .on. being pi'operly te.stedrare
found to fall'short of the true amount to an unreasonable extent^ after
making due .iallowaiice for any difference between the modeof determiningquantities.-, under our laws by weight, gauge, or measure, and that ofthe
country or place frorn- whence the,merchandise;, may be imported,.and
where good, reason shpuld exist.for the belief t h a t the. quantity was
incorrectly given in the invoice by design-, and with intention to^ evade
payment of: the proper amount o.f duty, then, in :all- such cases,, the
expense of the services referred to must be defrayed by the owner, agent,
or consignee. „
.
,
If any quantity, weight, or measure be stated in the invoice or entry,
it neyertheles.s becomes necessary, as required, by the ihstructions ofthe
IDepartment:.:under the warehouse act, issued;on:the 14th of August last,
to weighj gauge, or measure the article, to aseert-ain-whether the-quantity, be correctly given. in. the invoice ori entry. If tha quantity thus
ascertained- is: found; to exceed^ that given in the invoice or entry, the
aggregate cost.or value, m.ust.be made to correspond with such increase
of tha. quantity, and the dutiesv.estimated and: assessed accordinglyi.. ^ But
in no case are the duties.:to be: levied on an amount4ess than the. invoice
value.
. '.,
Where tha weight, gauge, or: measure shall have been duly ascertained
on-any goods deposilied:in -warehouse, and, such good^ be Withdrawn,
either for consumption or transportation tOfanp.ther. port ..of entry,, in, less
quantities than the entire importation, the expense of weighing, gauging,
or measuring any such portions or quantities must be paid by the owner,
importer,..or.agent, whenever, it becomes necessaryto perform either of
those acts, iii order to ascertain the dutiable value of' any such goods
withdrawn from warehouse as aforesaid:
'
When articles of the description before mentioned are transported, in
pursuance of law, to be rewarehoused at another port of entry, they need
1846.]
i
SEORETARir OF T H E TREASURY.
53
notbe agaiii weighed, gauged, of measured oil going into warehouse at
the transportation-port, a s ' the quantities specified iri the:-certificsLte
required by law to accompany the same riiay be deemed the tfiie quan.tities, unless special-and. sufficient reasoris should exist to render, inihe
judgriient ef.-the ^collector, -another ascertainment necessary.
The bounty to be allowed.from and after -the first day of Decamber
next, jin pursuanceof the" 5th. section =of the -act, on the exportatioii 'of
pickled fish, of the fisheries of the United St3:te's, ifi cured--with fioreign salt,
wiih be at the'xate of 2J cents per bushel of 56 ^pounds o'n. the salt used
in curing said fish. Toantide the exporter to bouiity, a strict 'compliance
must-be .had with'the iB(juifeinents of the '''Act .laying a duty on
' -imported • salt, and grantirig a bounty on pickled" fish exported," &c.,
approved 29fli Jialy,. ISIS.'\-. ; • ' .
" '
The following •decision, heretofore made on points submitted under
the-.sixth section of the act, it is deemed pfopet to iiicorporate "with these
iristructions, viz ; All goods •which inay arriv^. in port prior to.the first of
December .next, 'but which- may remain Oii board the vessel on that day
. or tha^day following, wiH be, "siibject to the rates of duty pre'scribed by
the "tariff act of SQth August,. 1842, unless'-entered and bonded for wafer
honsihg prior to the-lst of December. If rthe vessel'should not arrive in
•.time fo.r the impoftef to complete the "wari6ho'using;entfy, and give bond
before.the Istof .Decembeiv due notice on his part that-he desires to avail
himself of the lower fate of duty prescribed by the revenue act of 30th
• July, 1846, will be sufficient;.. the ^ peculiar cirGumstance's justifying a
constructive warehousing ..in- such cases; such-notice to be -given before
the 1st of December.- ;
; '
•
Goods rehiaining in public .store on the sec(7^<i day of December, will
besubjected to the fates of duty imposed b y t h e .act of 30th July, 1846,
whether the .rates' under said act be higher of lower than the rates '
chargeable by law atthe tiine ofthe arrival thefeof, provided siich goods
weraimported aftef the* passage ofthe act of 30th July, 1846.
•' Importers, therefore, to avail themselves of the duty imposed by the
act of 30th of August, 1842, must pay the duty befpfe the first 'day of
December, if the goods afe in the pubhc- stores.
The seventh sectionof the act.allows gp<)ds, wafeSj and merchaiidise
to remain in thapublic 'stores fof the space-,:^f one year without payrnent.
of duty.. The -year will therefof e ;eommencife ori the day OIT which entry
ofthe vessel in whieh tha goods afe impoftfd is made at the customhouse. Where goods remain in warehohse'!!beyorid one year, as.aforesaidi without payment of the;, apprppriate duties and' charges, thereon,
" 1^0::-rnu:^t;b^
with law and the instruct
fiohsof the 05fepa4tiieiit"i§^u^
thewafehousing acton the 14thof
• August last." No. intefest ori'.the duties becornes chargeable iii the cas;e
of any goods imported after the passage of the act.of 30 th July ^ 1846, if
the duties afe paid-within theyear pf escribed by ia.w; Goods iiiiported
since the passage ofthe wafehouse act of 6th August, 1846, and'caffied
to public store s.s unclaimed goods, m a y b e entered at any time before the
expiration of ,one year from the date of-impof tation, and be. exempted
from-any chaf ge of m?^e?'65i^ on-tha duties.
' The. additions authorized b y t h e eighth aection. to be .made by the
54
.
R E P O R T S .OF T H E
[1846V
owner, co"nsignee, or. agent, ^'in the entry to the cost or value given inthe invoice," where goods;-have been actually purchased, as also the
costs and charges'referred fo, must be added at the time of making
entry ofthe goods, and cannot be done .subsequently. • This privilege is
obviously iiitended to afford the party an opportunity to relieve himself
from the additional duty'imposed by this section,- where the appraised
value shall exceed by ten per centum or more the value " so declared
on the entry;" consequently, any such additions made "as aforesaid are
not obhgatory upon, or to control the judgment of,, the appraisers in estimating the value of the goods in question, who. are, nevertheless, required
to make appraisement ofthe same in conformity "with the provisions., of
•existing laws.
• •
-, '
. The principle upon which the appraisement is based.is this: that the
actual value of articles- on shipboarcl at the last place of shipment to thp
United States, including- .all preceding expenses, duties, costs, charges,and transportation, is the foreign value upon which the duty is to be
assessed. The costs and charges that are to be embraced in fixing the
valuation over and above the value of the article at the place of gTowth,
production, of manufacture, aie—
-, • .
1st. The transportation, shipment, and transhipment, with all the
expenses included, from the place of growth, production, or.manufacture,
-whether by land or water carriage, to the yessel in which, shipinent is
made to the United States. Included in these estimates is the value of
the sack, package, box, crate, hogshead, barrel, bale, cask, can, and
covering of all kinds, bottles, jars, vessels, and demijohns.
2d. Commission at the- usual rate, but in no case less than two and a
half per cent., and where there is a distinct brokerageVthat to be added.
3d. Export duties, includiiig such duties at all places from the. place
of growth, production, or manufacture, to the last place of shipment to
the United States. .
4th. Cost of placing cargoes on board ship, including drayage, labor,
bill of lading, lighterage, to.wn- dues and shipping charges, dock and
wharf dues, and all charges to place the article on shipboard;. . .
Discounts are never to be allowed in any case except on articles
where it has been the uniform and. established .usage heretofore, and
never more than the actual discount positively'kriown to the ajDpraiser.
The freight'from the last place of s.hipment to the United States is iiot
to be included in the valuation, and insurarice is also excluded b y law;
The eighth section provides,. in certain, cases, for an addition of
" twerity per cent, ad valorem on such appraised value." This twent}^^
per cent, is, as the l a w declares, ai\addition- of a duty of twenty per
cent, on the appraised value^- and not a percentage upon, the dutj^
Thus> if the duty upon such appf aised value-be twenty per cent, under
the law, the addition of twenty per aeiit, would raise. the .duty to be
assessed to fofty per cent., or, if thirty pef cent., to-fifty pier cent,,'and
so on—making in all cases an actual addition of twenty pef cent.-to the
rate of duty. "
-.. •
• . • .
.'
•
Inasmuch.as this section gives the importef the fullest opportunity of
guarding against the imposition of this' additional duty, by authorizing
hirn in all cases, notwithstandiiig the invoice, to raise the value to .the
/
1846.]
i
S E C R E T A R Y O F T H E TREASURY.
55
•true market rate, including all costs and charges, different in this
- respect from former provisions, it is .not expected that, the Department
willbe called upon-to.interpose to relieve any importer from the payment of this additional duty of twenty per cent. - .
This section further provides, " t h a t under no circumstances 'shall the
duty be assessed upon, an amount less than the invoice value, any law
of Congress to the contrafy notwithstanding."
Notwithstanding the very comprehensive language of. this proviso, it
'is still believed that Congress could not have intended to abolish all the
allowances made under previous la:ws for deficiencies and for damages
occurring during the voyage of importation. . It is repfesented, however,
to this Department, that iri consequence of the misfortune occurring to
importers from the happening of any damage to their- goods during the
voyage, appeals are made to the syriipathy of public officers, for relief,
so far as practicable, from such loss,, by- very krge allowances in assessing the amount of the damage.. Now, whatever regret may be entertained for such losses,'the .Government does not guaranty or insure
against them, and the law in this;case, as in all others, must be strictly
executed; and tha utmost vigilance is • erijoined so to carry into effect
the law-on this subject as to assess the allowance in no case above the
actual damage. This damage'is to be ascertained b y a reference to the
value of the import in the foreign market from, which it came, and not
according to the home valuation, the duty being according to the foreign
and not the home valu ati om- .Auction or forced sales are not to be
regarded as a fair criterion of the damage. An allowance of excessive
damage is. not only injurious to. the revenue, but it is seriously detrimental to all those who import and pay the full duty on the sound
articles. Monthly.returns of all allowances for damages will be made
to this Department,-together with the -name of the officer by whom the
allowance is made.
"
.'
No reappraisement is authorized by law in case of allowance for
damage.
.:
. Except in casa of perishable articles, no allowance of damage should
be made beyond ;one-half the value of the article, without first submitting
a full statement of the case to- the Department for such directions as it
may be proper to give in such cases. The words of the law, " duringthe voya.ge," mean afterthe vessel has started, and dufing' the voyage
from the last place of shipment to the United States, and before the
vessel has arrived at its port of destinatiPn hefe. Where the article"
was damaged before the voyage commenced, and this darnage proceeded
from rust, decay, &c.-, or any preexisting cause that has subsequently
increased the damage, no allowance is to be made, as it was not the
policy Of intent ofthe law to encourage the shipment of articles already
damaged to the United States, but only to provide,'in case of sound
articles, fof the unforeseen contingency of the damage received during
the voyage of importation. Where-the damage can be removed by any
process, and the - article thereby restored to a sound, or nearly a sound,,
state, the allow arice should be confined to the expense of that process.
The damage must be ascertained at the poft of the United States where
the vessel originally enters, and-cannot be certified from anyother port.
56
•
R E P O R T S OF T H E
pS46.
.. It is to "be specially noted that, in pursuance of the provisions of the
fifty-second ..section of the, act of 2d March, 1799, .no :allowance fpr
damage on the -irnpprtation can be made ':'unless proof to ascertain such
'damage shall be lodged in the custom-rhouse .of the .port or place-where
' .such goods, wai'es, or merchandise. have been- landed, ..within ten days
' after thp landing of .snch merchandise." • "Where damage pfthe nature
referred to has been.sustained, tbe fact .is presumed.geiierally. to beconie .
;krio\yn at the time pf discha,rg;ing the. cargo from the-vessel, when, with
reference as well to the duty chargeable as the .liability of underwriters, .
surveys are usually ckUed for by importers to ascertaiii the # u e .cause
and e'xtent of damage.by .examinatipri.of the condition pf the vessel and
.cargo.. By the exerc.ise,, therefore, at the time of unlading the b.argo,, of.
proper vigilaiice. on the part of the importer, as well as by the dfficer of
the customs superintending the .landirig, it is conceived that the external
appearaiice of the coyerings of the. goods, from.the stains.of ;sea watef,
or pther cause, would in rnost cases indicate whether damage had pccurred
d.uring the voyage. "Where .such indications ate rnanifested,' and the •
examination caiinpt conveniently be made.pn-board the vessel, or pn the"
.wharf, the goods .should be imii^ediately conveyed to publie .Store, .and
there placed ap.art from-pther goods, and due exaiiiination be promptly
m.ade, ^nd, if found necessary, appraisement, to ;defermine the damage,,
shpuld take plaoe forthwith.
.
." . ,
It is deeriied proper to call particular att.e.ntipn to the prpvisions con-r
tained in the. second section of the civil and diplomatic appropriation act, .
approved 10th August, 1846,- requiring that in " appraising all goods at •
' any port, of the United States heretofore subjected to. ^pecz^c duties, but
' uppn wliich ad valorem duties are imposed by the act pf 30th .July, ^
' 1846, .entitled 'An .iact.reducing the -duty on imports and for other pur' poses,' reference .shall be had to yalues and invoices of siiiiilar goods
' irhported. during the last fiscal year, under such general and 'uniform
' regulations- for the prevention'of fraud^ of undervaluation as shall be
'.prescribed by the. Secretary of the Treasury." • .One of .the objeets of
the law in enjoining a reference to.values: and invoices of sirnilar goodsi
paying a. specij&c duty, impprted during the last fiscal year, is for the
purpose pf enabling the proper officers;, in making the appraisement, to
detect, by such comparisori, any attempt to undervalue such goods in the
.invoica. Consequeiitly said pfficers are to e?:erGise all reasonable and
proper rneans. to detect and counteract .any such attempted impositions •
on the reveiiu.e; and, whenpver it may .be deenied necessary, will, in
virtue of the authprity vested .in them by the, seveiiteenth.;sectipn'of-the. .•
act pf 30th Arigust*;. 18.42;, can-;be.fore. them and examirieViijpQn--'d^^
- affirrnation, any owner,..irn-p6r.terj'.cons.igri^^^
oth^r •perspn,..iton.ching
ariy; rriatt^i^i' Pr thing whi.ch they inay 'deem material iri ascertaining -the.
•irue market value or wholesale price of any merchandise-imported; and
to require the prodiiction, on path df affirniation, of "any letters j accounts,
or invoices iri his possession relating to the same. . -y •: • '.
In order that the cornparis.ons referred to may be duly instituted, the,
invoices of all goods pf the description-"mentioned on file in.the custom^. •
house should, for such purppse, be placed at:,the disposal ofthe appfais,^rs, subject, howeyer, at all tirnes to the orders of the'cpllector.:
i
1846.]
SECRETARY OF T H E TREASURY.
57
Further instructions under this sectioii will be given when the practical
operation of the new dariff act may furnis-h additional information as a
guide tp the .Department.
'
:,
. The oath or .affirmation required by the ninth section to be .administered by the» cpllector ofthe port, or dis.trict to the :deputies-.of any collectpr, naval officer, or surve-yor, arid to the clerks.employed by any of said
pfficers, or by any appfaise.r, w-Bl b a according to the following form,
to -wit-:
;
* .
• •
" I , A. .B., having heen appointed .[describe the office] within;and for
' the .port-and districtof:. . . . . , do. :Solemnly, sincerely, and truly swear
' [or- afSrm] that I will diligently." and faithfully perform the duties ofthe
' said office of {de.scribe the office] and will use my best endeavoi^ to
' prevent -and detect frauds upon the revenue of the Uriited States.
" I further swear [or affirm] that I will support the Constitution ofthe
' United. States.
•. . •
.";Signed,
- ^^
. : . . A. B;
"Sworn [or affirmed] ^before me this - .-- -• day of TT-—, A. D, 184 .
.
• ..
^^G^B.^Coliectorr '
J n the' appraisement of any w-iiies, liquors, fruits, sugai's, segars, oils,
preserves, and such like "•articles, in Warehouse, .and which have been
designated, ..in pursuance of law, by the coUector for appraisement, the
a.ppraisers. are at liberty to exercise a sound discretion in regard td the
quantity or sample of the article to be withdrawn for examination" from
the cask, box, or vessel in -which i t riiiay be contained. And the storekeeper wiH :be required to deliver t o t h e appraisers, upon., their .written
.order,- such-.quantities or samples, ofthe articles designated fbr appraisement as they may deem necessary for the purposes aforesaid. These .
samples, whenever prac-tica:ble, .are;to ba feturned to thapublic store on
•cornpletion of .the examination and -appraisement. For-the information
'. of the appraisers it is deemed prpper to require that in all cases "whefe
appraisernents are. ordered on entry of any goods, the collector shall
cause to be minuted in pencil at the time, on the .invoice, opposite the
articles, the-schedule by letter in the tariff of-1846, under which, in the
opinion-of the collector, the duty is t o b e levied.
Inasmnch as the act of 30th July, 1846, repeals all acts or parts of
acts repugnant to its provisions, it is deemed proper to state^ that the
eleventh section, together with the succeeding sections ofthe act of 30th
August, 1842, (with the exception of the twenty-fifth and twenty-ninth
. sections,).is StiU inoperation, subject, hpwever,.to-the modifications cont a i n ^ ^ n t%ax?t:o^^
1.846",'and. the act fetablishing "a •w:.arehousing system,. &c., approved 6th
.. of August, 1846Vas':-a^^^
in these and previous
instructions issued iindei; the last-mentioned aet, bearing *,date the 14t.h
of August and 30th of October last. :' ^'
' .
'.'
• '
; The following decisions, on questions, submitted to the Department,*
arising under the new tariff act, are comrnunicated fo-r your iiiformation:
•l^hdit.gunis, to be entitled to entry at a duty of ten. per cent, ad valorem, must be of the description .generally known in commerce by the
designations given in schedule .E. All other, gums or resinous substances
in their crude state, not so knpwn and designated,...and not otherwise
58'
' R E P O R T S OF T H E
[1846.
.specified, to be charged with a duty of twenty per cent, ad valorem,
under th'e provisions of the third section of the act. The substances
impoited under the designations of gum benzoin, or Benjamin, and
benzoates, being specifically mentioned in schedule C, are liable'to a dut}'^
oi thirty per cent, ad valorem; and the substance termed, by the importer
gum perdu, ascertained on due examiriation to be an opium-, is chargeable
with the dwtj.oi twenty-^ei cent. ad. valorem, as provided in schedule E .
That, in order to the a^dmission of lastings, manufiactures lofimohair cloth,
silk twist, or other manufacture ofi. cloth, at a dufy of five -per cent, ad valorem, under the provisibns of schedule H^ the collector.must be Satisfied,
from the return of the United States' appraisers,, the peculiar texture,
figure,.shape,.or dimensions of the. article, or other attending circumstances, that it is, as imported, suitable for the manufacture exclusively
of shoes, boots, bootees, or buttons, as the case maj^ be. Where a dif:ference of opinion may arise in regard to articles under this provision,
between the collector and appraisers, the question, with samples of the
goods, may be submitted for determination to this Depar.tment.
That sheathing copper and sheathing, metal, to be entitled to free entry,
as provided in schedule I, must be imported in sheets, riot less in length
tha.n fiorty-eight inches, or in width than fiourteen inches, nor less in weight
thanfiourteen.nor more than thirtijfiour, ounces per square foot.
That there being no provision in^the act for the free admission of
philosophical apparatus, or anatomical preparations, whether specially
imported by order or for the. use of societies or seminaries, or otherwise,
articles pf that description become liable, on importation, to-a charge of
duty according to the material of which they are composed.
. That, in orcler to- tha ffee entry of goods, wares, and merchandise,
the growth, produce, and manufacture ofthe United States, exported to
a; fbreign country, and brought back to the United: States, underthe provisions of schedule I, it is necessary that their identity be shown as
prescribed .in sections forty-^seven and. forty-eight of the aet of 2d March,
1799,"To.regulate-the collection of duties on imports and tonnage,"
and, further,, that such goods. Wares, and.merchandise, be. in the same
condition as when exported from the United. States, having undergone no
alteration bv manufacture.
R . J . WALKER,
' .
^
Secretary ofi they Treasury, -
AN ACT reducing theduty on Imports, and for other purposes.
Be it enacted by the. Senate and House ofi Representatives ofi the United
States .ofi America in Congress assembled. That froni and aftef the first day
of December next, in lieu of the duties .hefetofbra'impbsed b y law on
the articles hereinafter mantioned, and on such as-may noW be exempt
from duty, there shall be leyied,.eoliected, and paid, on the goods, wares,
and merchandise herein enumerated and provided for, imported from
foreign countiies, the foliowir-ig rates, bf duty—that is to- say:
*
On goods, wares, and-merchandise mentioned in schedule. A, a, duty
of one hundred pex ceiit\xm; a.di .YaA.oieiTi.
1846.]
SECRETARY OF. T H E TREASURY.
59
On goods, wares, and merchandise rnentioned in schedule B, a dut}^
of fiorty per centum ad valorem.
On goods, wares, and. merchandise mentioned.in schedule C, a duty
of thirty per Centum ad valorem.
On .goodsy wares, and merchandise mentioned in. schedule D, a duty
of twentyfiiveper centmii aid. Ydloxem..
: . '
.
On goods, wares, and merchandise rnentioned iri schedule .E', a dutj''
of twenty.per centum ad valorem.
' On goods. Wares, and merchandise mentioned in schedule F , a duty
offifiteenper centum ad valorem. '
' On goods, wares, and merchandise mentioned in schedule G, a dut)^
of ten per centum- ad valorem.
- " '
On goods, wares, and merchandise mentioned in schedule H,.a duty,
of ^?;e per centum ad valoreiii.
'
. " „ "
S E C 2. And be it fiurther enacted, That,from arid after the first day of
December next, the goods, wares, and mefchandise mentioned, j n schedule I shall be exempt from duty.
S E C 3. Andbe.it fiurther enacted, .That from and after the first day of
December next -there shall be levied, coUected, and paid on all goods,
wares, and merchandise imported from foreign countries, and not specially
provided for in this act, a duty of twenty per centum ad valorem.
S E C 4. And be it fiurther enacted, That in all cases in which the invoice
or entry shall not contain the weight or 'quantity or nieasure of goods,
wares, or merchandise now weighed or measured or gauged, the same .
shall ^be weighed, gauged, or measured at the expense of the owner,
agent, or consignee.
S E C . 5. And.be it fiwther enacted. That from and after the first day of
-December next,, in lieu of the bounty heretofore authorized by lawto be
paid on the exportation of pickled fish of the fisheiies ..of the United
States, there shall be allowed, on the exportation thereof, if cured with
foreign salt, a drawback equal in amount to the duty paid on the salt,
and no more, to be asceftained under such regulations as may be prescribed by the Secretafy of the Treasury.
S E C "6. And be it fiurther enacted. That all goods, wares, and merchandise imported after the passa.ge bf this act, and which may be in the
public - stores on the second, day of December next, shall be subject to
no other duty upon the entry thereof than if the same were imported
respectively after that da,y.
SEC. 7. And be it fiurther enacted. That the twelfth section of the act
entitled."An act to provide revenue from imports, and to change and
modify existing laws imposing duties on imports, arid for other purposes,"
appf o ved August-thirty, eighteen hundred and forty-two,'shall be, and
the same is hereby, so far modified that all goods imported from this side
the.Cape of Good Hope or Cape Horn, may remain in the public stores
for the space .of orie year instead of the term of-sixty days prescribed in
the said, section-; and that all goods imported from" beyond the Cape of
Good Hope or Cape Horn may remain in .the-public stores one yaar,
instead of the term of ninety days prescribed in the said section.
• S E C S. And be it fiurther enacted, That it shall be lawful for the owner,
consignee, or agent of imports which have been actually purchased, on
60
R E P O R T S OF T H E ':
'
[1846.
entry of the same, to .make s.uch addition in the entry to the cost or .value;
given in the invoice as in .his .opinion may raise the same to the true ••
market.value bf such imports in -the .principal .markets of the.cbuntry
whence the importation shall have .been made, or in which the goods
imported shall have been originally maniifactured. pr prbduoed, as; the
case m a y b e ; and to add thereto, all costs- and-charges, which, under
existing laws, woiild form part of" the true value at-the port, whera the
same may be,entered, upon which the duties should be assessed. And
it shall be the duty of the oollector within, whose district the sama may
be imported or entered .to cause the dutiable value of such imports to be
appraised, estimated^, .and ••ascertained.,.m .accordance, with the provisions •
of exisiting laws;" and if the appraised value thereof shall exceed, by ten
per eentum or liiPre, thevalue sp declared on the entry,-then, in ;add.ition
to the duties imposed by law ori^the same, there shall be levied, collected;
and piaid, a duty of twenty per cenmm ad; valorem, on such appraised
value-:- Provided, iievertheless,-That under no.circnwista^
shall the duty,
be assessed upon an arp.ount le.ss than the: inyoice value, any law'pf
Cbngress to tha contrary notwithstanding,
•. ..
' .
S E C 9. -dnd be itfiurther enacted. That the' deputies of any. collectbr,
naval officer, pr surveyor., and. the clerks "employed by any .collectorj
naval bfficer, surveyor, • or a;ppraiser, who are iiot. by existing laws,
required to be sworn, shall, before entering upon.their respective duties,
or, if already employed, before continuirig .in the discharge thereof, .take
and s.ubscribe an oath or affirmation faithfully and diligently to perform
such duties, and to use their-best endeavors to prevent, and-detect frauds,
upon the reyenue of..the. United States; whicb oath or affirmation shall
•be admiriistered. by.the collector bf the port of district, where the said •
deputies or clerks m a y b e emplpyed, aiid, shall, be pf a" form- to be
pres.eribed by thc'Secretary of the Treasury.
SEC, 10. And be it fiurther enacted, That no' offieer or .other person
connected with the-Navy of the United States, shall,'under any pretence,
import in an)^ ship of vesselof the Uriited. States any goods, wares, or
nierchandise liable to the payment-of any duty. .
. .
S E C 11. And be it fiurther enacted. That all acts and parts of acts,
repugnant to the • provisions., of this act be, and the same are hereby,
repealed. , ;
. :.
•
"
. • '
ScHiEBVLB A.-^{One hundred per centum fid valorem.)
.
.Bfari:dy and other, spirits ;disfflled.frorTQ:,gr ain j or other^
- -''
C.Qr dials, ab sy n the, -arrack,; c.Ur a,Qpa-,;, kir s.chen wasser, liqueurs, m ar as^.
GhindJ;ratafia,and';^^
o f a similar char^terl .
SCHEDULE
B.—{Forty per.centnm afi valorem.)
. Alabaster and spar ofnanients.
. . Almonds.
" .
' ' , '
Anchovies, sardines, and all other fish preserved in oil.
Camphor, refined.
, :
• Cassia,^-^
' .^
-^ .' -•. • -. " • •'
... ' ^^
..
. .' • ' •
1846.]
SECRE.TARY OF T H E TREASURY.
61
Cloves.,.
:
.
...
Composition tops'for tables.or other...a.rtieles-of furniture.
Comfits, sweetmeats, or fruit preserved in sugar, brandy, or molasses.
Currantsv
' "
:
.
" . '
Dates.
•;
'> •
Ginger root, dried or green...
.
. Glass, cut.
:
' •
.
.Mace.•
. Manufactures of cedar wood, granadUla, ebony, mahogany, rosewood,
and satin wood.
•Nutmegs.
Pimento."Prepafed-vegetablesi.meats,: ponltry, and game, sealed or enclosed in
cans; pr otherwise. .
• Prunes. ^
'
',-=..
Raisins.
;. ,
Scagliola: tops for tables or other articles of furniture.
Segars, snuff, paper segars, and all other manufactures of tobacco.
Wines—Burgundy, Champagne, claret,. Madeiraj Port, sherry, and
all other wines and imitations-r-of wines.
SCHEDULE
i
C.—[Thirtyper centum ad valorem.)
Ale, beer, and porter, in- casks or bottles.
Argentine, Alabatta, or German silver, manufactured or unmanufactured.
Articles embroidered with, gold, silver, or other metal.
Articles: worn by - men,. women,, or children, of whatever ma,terial
composed, made. up,, or mada wholly or in part b y handi
Asses' skins.
Balsamsv-.cosnieticsf essences, extracts; pastes-, perfumes, and'tinctures,
used either for the toilet or for medicinal purposes.
Baskets,; and^ all other articles composed, of grass, osier, palmleaf,
straw, whalebone, or willow, not otherwise provided for:
• Bay rum..
.
, .
Beads, of amber, coniposition, or wax, and all other beads.
Benzoates; .
Bologna sausages. .
Bracelets, braids, chains, curls, or ringlets, composed of hair, or of
- which hair ..is a component part.
Braces, suspenders, webbing, or other fabrics, compbsed wholly or in
part of.Indiarubber, not otherwise.providedifer.
Brooms and brushes of all kinds..
Camebs,. real and imitation, and mosaicsyreal and imitation, when set
in gold, sUver, or other metal.
Canes and sticks for walldng, finished or unfinished.
Capers, picldes, and sauces of all kinds, not otherwise provided for.
Caps, hats, muffs, and tippets of fur, and all other manufactures of
fur, or of which-fur shallbe a component material.
62
R E P O R T S OF T H E
[1846;
Caps, gloves,, leggins, mits, socks, stockings, wove shirts and drawers,
and; all .similar articles made on frarries, Worriby m'en,-wPmen, or children, and not otherwise prb vided for.
•
•
. -.
•
Card cases, pocket books, shell boxes, souvenirs, and all. similar articles, of Whatever material.composed.
•
' Carpets, carpeting,, hearth rugs, bedsidesVand other .portions of carpeting,being either Aubusson, Brussels, ingrain, Saxbny, Turkey, Veriitian,
Wilton, or any other sirnilar fabric.
. '
Carriages, and parts of carriages. *
.
- "
.
.
Cayenne pepper.
. - - .Cheese..- .
^
-' ' . •
••
. '
.'
Cirinamon."
'
•
•
. • '.
Clocks and parts pf clocks;
•
\ . •
Clothirig, ready made, .and wearing apparel of evbfy .description,, of
whatever material composed, made iip or mariiifaotured.' wholly or in
part .by the tailor, sempstress, or maniifacturer.
Coach and harness furniture^ of all kinds.
Coal.'
.
.'
'." ; ' .'
;•.
. •
- • . •
Coke and culm of coaL
. .'
..
. Combs bf all kinds. .'
.
. . •"
Compositions of gla.ss or paste, wheri set.
. .:
Confectionery of all kinds, not. Otherwise provided for. . Coral, cut or manufactured.
•
•
• • •
" Corks.
V
'•-"-..
Cotton cords,-gimps, and galloons. ^
• • •
Coat-plaster. .
• .
'- '
Crayons of all kinds. '
•
" . *
- • . • .
.'Cutlery of all kinds.
. •
.,
.
Diamonds, gems, pearls, rubies, and other precious stones, and imitations pf precious stones, when sef.ingold, silver, or other metal."
Dolls and toy s o f all kinds..'
• •
' - ^-. ' 'Earthen, China, and stone ware, and all dther wares, com'posed of
earthy and mineral substa.nces, not otberwise provided for. \
. ... ' .
Epaulets,' galloons, laces, knots, stars, tassels, tresses, "and wings of
gold, silver, or other'metaL- .
"..
.
.'
>.
Fans and fire-screens of every description, of whatever material com-posed.
.
• .
. Feathers and flowers, artificial, or ornamental, and parts, thereof, of
whatever material composed.
•
' •
• . ' . .
Firecrackers.
"•
'
••
; .'
. ' "
Flats, braids, plaits, sparteiTC and wiUow".squares,-used, for making,
hats or .bonnets.. •
', . '. '.
.
.;
Frames, and sticks for umbrellas, parasols, and.surishades,-finished or
unfinished.
•
,
•
-' .'
Furniture, cabinet and household.
'
o • ^
Ginger, gfound.
. • ' ' -\
Glass, colored, stained, or painted. •
• ,
Glass crystals for watches. ' ; •
. .
.
Glasses or pebbles for spectacles.
•,• .
....
Glass tumblers, plain, moulded, or .pressed, not cut or punted.
1846.]
i
SECRETARY OF T H E TREASURY.
63
.iPaintings on glass.
Porcelain glass. •
•
.
Grapes..
. • .
... Gum benzoin or Benjamin.
^
• Hair pencils.
•
.
.
'
• • .
Hat bpdies of cotton.
,.
Hats and bonnets fpr iiien, women, andchiidren,.composed of straw,
satin straw, chip, grass, palmleaf, willow, or any other vegetable substance,' or of hair, whalebone, or other material not otherwise provided
for.
' •'
, Hemp, unmanufactured.
.
,
Honey.
.^
. - .
Human hair, cleansed or prepared for u s e
. .
Ink and ink po.wder.
• .
^
"
•"
Iron, in bars, blooms, bolts, loops, pigs, rods, slabs, of other form, not
otherwise provided for.
. . .
Castings of iron.
•
/^
Old or scrap iron.
"Vessels of cast iron.
"
„
.
•Japanned ware of all kinds, not otherwise provided for.
Jewelry, real or imitation.
. .
Jet and manufactures of jet, and imitations thereof.
Lead pencils.
.
-.
. Maccaroni, vermicelli, gelatine, jellies^ and all similar preparations.
Manufa;ctures of the.bark of the.cork tree, except corks.
Manufactures of bone, shell, horn, pearl, -ivory, of vegetable ivory.
Manufactures, articles, vessels, and wares,, not othef wise provided for,
of brass, copper, gold, iron, lead, pewter, platina,: silv.er, tin, or other
metal, or of which either of those metals or any other metal shall he
the component material of chief value.
:
Manufactures of cotton, linen-, silk; wool, or worsted, if embroidered
or tamboured in the loom or otherwise, by machiriery, or with the nee^
die, or other process.
•
-.
.
Manufactures, articles, vessels:, and wares, of glass,, or of .which glass
shall be a. component material, not. otherwise proyided for. * ."
• Manufactures and articles of leather, or of which leather, shall • be a
component part, not otherwise'provided for.
•
Manufactures and articles pf marble, marble paving tiles, and all other,
marble more advanced in manufacture than in slabs or blocks in the
rough.
'
... •
•
- 'V
Manufactufes of paper, or of which paper is a component material,
not otherwise provided for. '
Manufactures, articles, and wares oT papier mache.
* . .
Manufactures, of wood, or ofwhich wood is a component part, not
otherwise provided for.
' ^
Manufactufes of wool, or of which wool shall be the component material of chief value, not otherwise provided for.
. '
Medicinal preparations, not otherwise provided for.
MetaUic pens.
°
•
. • .
Mineral waters.
.
"
64
'
R E P O R T S OF T H E
Molasses.
Muskets, rifles, and other fire-arms.
Nuts, not otherwise provided for.
Ochres and ochery earths, used in the.compositiori of painters' colors,
whether dry or ground in oil.
Oil-cloth of eyery description, of whatever matefial composed.
Oils, volatile, essential, or expressedi.and:.not otherwise provided for.
Olive oil in ca:sks, other than salad oil..
.
'
Olive salad oil, and all other olive oily not otherwise provided^ for.
Olives.
Paper—antiquarian, demy, drawing, elephant, fodlscapvimperialj letter,
and all other paper not otherwise provided for.
Paper boxes, and all other fancy boxas".
Paper envelopes.
. Parasols, and sunshades.
Parchment.
;
•
Pepper.
Plated and gilt ware of all kinds.
Playing cards.
;
.
'
Plums.
Potatoes.
' Red chalk pencils.
Saddlery of all kinds, not otherwise provided for.
Salmon, preserved.
.
Sealing wax. Sewing silks, in the gum or purifiedv
Shoes composed wholly of India rubber.
Side-arms of every description.
!
Silk'twistand twist composed'of silk and; mohair-.
Silver-plated metal, in sheets or other fof rii.
Soap—Castile, perfumed^ Windsor, arid alL other-kinds-;
Sugar of all kinds.
Syfup of sugar.
Tobacco, unmanufactured.
•. .
Twines and^ pack-thread, of whateveriiiaterial coiiipose'd.'
UmbreUas.
.
^
.
,Vellum. '
•
.;
Vinegar.
'• •
.' .
.Wafers.
•.
Water colors.
Wood unmanufactufedj not otherwise proyid<ed for, arid-fire-wobd^
Wool, unmanufactured.
SCHEDULE
l^.-^-^Twentffiive'percentuiiVadva^^^
Borax or tinctal.
Burgundy pitch.
Buttons and button rriouldsj' of all'Mndsv
Baizes, bockings, flannels, and floor-cloths, of whatever" material composed, not otherwise provided for.
i
1846.]
S E C R E T A R Y OF T H E TREASURY.
65
Cables and cordage, tarred or untarred.
Calomel and all other mercurial preparations.
Camphor,.crude.
- ..^
^
. ..
. _
Cotton laces, cotton insertings, cotton trimming laces, cotton laces and
braids.
. .
/
Floss silks, feather beds, feathers for beds, and downs of aU kinds.
Grass-cloth. .^
.^
Hair-clbth, hair seating, and all other manufactures of hair, not otherwise provided for.
Jute, Sisal grass, coir, and other vegetable substances, unmanufactured, not otherwise provided for.
Manufactures composed wholly of cotton, not otherwise provided for.
Manufactures of goat's hair or mohair, or of which goat's, hair or mo-,
hair shall be a component material, ^not otherwise provided for.
Manufactures of silk, or ofwhich silk shall be a component material,
not otherwise provided for.
Manufactures of worsted, or;of wliich worsted shall be a component
material, not otherwise provided for.
Matting, China, and other floor matting and m^ats, made of flags, jute,
or grass..
..
Rpofing.slates and slates other than roofing slates.
Woolen and worsted 5^arn.
SCHEDULE
E.^—[Twenty per centum ad valorem.) ^
.'
Acids—acetic, acetous, benzoic, boracic, chromic, citric, muriatic,
white, and yellow, nitric, p57'roligneous and tartaric, and all other acids
of every description, used for chemical: or medicinal purposes, or for
manufacturing, o r i n the fine arts, not otherwise provided for.
;
Aloes.
.
'
:
Alum. ^
;,
'
Amber.
Ambergris.
Angora, Thibet, and other goat's hair or mohau', unmanufactured.
Anise seed.
Animal carbon.
Antimony, crude and regulus of
Arrow-root.
_>
.
^
Articles, not in a crude state, used in dyeing or tanning, not otherwise
provided for.
Assafoetida.
Bacon.
Bananas.
Barley.
. . ,
Beef
. • .
Beeswax.
..
Berries, vegetables, flowers and barks, not otherwise proyided for.
Bismuth.
^
Bitter apples.
Blankets of all kinds.
V O L . VI.—5.
66
R E P O R T S OF T H E
[1846.
Blank books, bound or unbound.
Blue or Roman vitriol, or sulphate of copper.
Boards, planks, staves, laths, scantling, spars, hewn and sawed timber, and timber to be used in building wharves.
Boucho leaves.
Breccia.
^
Bronze liquor.
Bronze powder.
,
'
Butter.
Cadmiurn.
Calamine.
Cantharides.
. ,
Caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers,
made on frames, composed wholly of cottori, worn by men, women, and
children.
^
,
^
^
.'
-Cassia buds.
. . ' •
, Castor oil.
'
Castorum.
Cedar wood, ebony, granadilla, mahogany, rose-wood, and satin-wood,
unmanufactured.
^ >
Chocolate.
Chromate of lead.
<
Chromate, bichromate, hydriodate, and prussiate of potash.
Cobalt.
Cocoanuts.
Coculus indicus.
Copperas or green vitriol, or sulphate of iron.
Copper rods, bolts, nails, and spikes.
Copper bottoms.
Copper in sheets or plates, called braziers' copper, and other sheets
of copper not otherwise -provided for.
Cream of tartar.
Cubebs.
Dried pulp.
• Emery.
.
Ether.
Extract of indigo.
Extracts and decoctions of logwood and other dye-woods, not otherwise provided for.
. Extract of madder.
Feldspar.
^
Fig blue.
Fish, foreign, whether fresh, smoked, salted, dried, or pickled, not
otherwise provided for.
•
Fish glue or isinglass.
^
Fish skins.
Flaxseed.
Flour of sulphur,
Frankfort black.
French chalk.
1846.]
S E C R E T A R Y OF T H E TREASURY.
67
Ff uit, green or ripe, not otherwise provided foio
Fulminates, or fulminating powders^
Furs dressed on the skine
Gamboge.
Glue.
Green turtle.
;Gunny cloth.
Gunpowder.
Hair, curled; moss, sea-weed, and all othef vegetable substances- used
forbeds ormattresseso
Hams.
Hats of wool.
Hat bodies made of Wool, or of which wool shaU be a component
material of chief value.
Hatters' plush, composed of silk and cotton, but of which cotton is the
component material of chief yalue.
Hemp-seed or linseed, and rape-seed oil, and all other mis biased in
painting.
Indian corn and corn meaL
Ipecacuanha.
Iridium.
Iris or orris root.
Iron liquor.
Ivory or bone black
Jalap.
Juniper berries.
Lac spirits.
Lac sulphur.
Lampblack.
Lard.
Leather, tanned, bend or sole*
Leather, upper of all kinds.
Lead, in pigs, bars or sheetSo
Leaden pipes.
.
/Leaden shot.
Leeches,
Linens of all kindso
/
. Liquorice paste, juice, or root.
^
Litharge
Malt.
Manganese.
Manna.
^
Manufactures of flax, not otherwise provided ht% •
Manufactures of hemp^ not otherwise provided for,
' Marble, in the: rough, slab, or block, unmamifaetured.
Marine coral, unmanufactured.
,
Medicinal drugs, roots, and leaves, in a crude state,'nbt: other^)v^iSe
provided for.
Metals, Dutch and bronze, in leaf.
'
:
unmanufactured, not otherwise provided fofi
Digitized Metals,
for FRASER
68..,
-
•
R E P O R T S OF T H E
.
[1846.
Mineral and bituminous substances, in a crude state, not'otherwise
provided for.
.
• \
. ,
Musical instruments of aU kinds, and strings fbr musical instruments
of whip gut or catgut, and all other strings ofthe same material.
Needles, of all kinds, for sewing, darniiig, or knitting.
Nitrate of lead.
Oats and oatmeal.
,
OUs—neatsfoot and other animal oU, spermaceti, whalpv and other fish
oil, the produce of foreign
fisheries.
'
Opium.
. V
Oranges., lemons, and limes.
Orange and lemon peel.
Osier or willow prepared for basket-makers' use.
Patent mordant.
\
Paints, dr)^ or ground in oil, not otherwise proyide'd for.,
Paper hangings and paper for screens or fire-boards.
Paving stones.
Paving and roofing tiles^ and bricks.
Peaii or hulled barley.
Periodicals and other works in the course of printing and republicatioix
in the United States,
Pine-apples.
..
Pitch.
.
Plantains.
Plaster of Paris, when ground..
Plumbago.
Pork.
Potassium.
.'
Prussian bluec.
Pumpkins..
Putty.
Quicksilver.
QuiUs.
Red chalk.
..
Rhubarb.
Rice, or paddy..
Roll brimstone.
Roman cement,
fiye and rye
flour,.
;
Saddlery, common, tinned, or ja.panned^
^
Saffion and saffron cake.
^
Sago.
Sal soda, and all carbonates of soda, :by whatever names designated^
not otherwise provided for.
Salts—-Ep'som, glauber,- Rochelle, and' all other salts and preparations of salts not otherwise provided for.
^
^ ''
Sarsaparilla.
V '
, /
Seppia. •
Shaddocks.
.
/
Sheathing paper..
1346.]
SECRETARY OF THE- TREASURY.
69
Skins, tanned and dressed, of all kinds.
Skins of all kinds, not otherwise provided for,
Slate pencils.
. '
v
Smalts.
°
Spermaceti candles and taperSc
Spirits of turpentine,
•Sponges.
,
Spunk.
'
Squills.
^
• ' •
Starch.
Stearine candles and tapers.
'
Steel not otberwise provided for^
Stereotype plates.
Still bottoms.
Sulphate of barytes, crude or refilled.
Sulphate of quinine.
Tallow candles.
Tapioca.
. ^
'
Tar.
. ^
Thread laces and insertings*
T y p e metal.
- ,
Types, new or old.
Vanilla beans.
.
Verdigris.
•
,
Velvet, in the piece, composed wholly of cotton.
Velvet, in the piece, composed of cotton and silk, but ofwhich cotton
is the component material of chief value*
VermUion.,
^
Wax candles and tapersc
Whalebone, the produce of foreign fisheries, .
>
Wheat and wheat flour.
White and red lead.
Whiting, or Paris white.
.
,
White vitriol,, or sulphate of zinc. .
.
Window glass, broad, crown, or cyhnder.
Woolen listings.
Yams.
ScnBBULB F.—[Fifteen pfer centum ad valore'n )
Arsenic.
Bark, Peruvian.
Bark, Quilla.
: Brazil paste.
'
Brimstone, crude, in bulk.
Codilla, or tow of hemp or flax.
Cork-tree bark, unmanufactured.
Diamonds, glaziers', set or not set.
Dragon's blood.
'
•
Flax, unmanufactured.
.
'
70
R E P O R T S OF T H E
[1846.
Gold and silver leaf,
.
.
Mineral kermes.
Silk, raw, not mbre advanced in manufacture than singles, tram and
thrown, organzine.
Steel, in bars, cast, shear, or German.
Terne tin plates.
' .
' •' .
Tinfoil.
.
Tin in plates or sheets.
"
Tin plates, galvanized, not otherwise provided for.
^ >
Zinc, spelter, or teutenegue, in sheets.
ScuBDVLB G.—[Tenper centum ad valorem.)
Ammonia.
Anotta, Rancon or Orleans.
Barilla.
v
Bleaching powders, or chloride of l i m e
. /
Books printed, magazines, pamphlets, periodicals, and illustrated
newspapers, bound or unbound, not otherwise provided for.
Building stones.
,
\ .- • .. ^
Burr stones, ^wrought or unwrought.
Cameos and mosaics, and imitations thereof, not set.
Chronometers, box or ships', and parts thereof.
' fi
Cochineal.
Cocoa.
/
Cocoa shells.
,
^
Compositions of glass or paste, not set.
Cudbear.
Diamonds, gems, pearls, rubies, and other precious stones, and
imitations thereof, when not set.
'
'
Engravings or plates, bound or unbound.
Hemp-seed, linseed, and rape-seed,
.
F^uller's earth.
.
Furs, hatters', dressed or undressed, not on the skin»
Furs, undressed, when on the skin.
Goldbeaters'skins.
Gum .Arabic and gum Senegal.
,
*
Gum tragacanth.
Gum Barbary,
-^ .
' -.
Gum East India.
Gum Jedda.
; ^^
Gum substitute, or burnt starch.
Hair of all kinds, uncleaned and unmanufactured.
^
/
India rubber, in bottles, slabs, or sheets, unmanufactured^
^
Indigo.
Eelp.
Lemon and lime juice,
.
Lime.
; :
Maps and charts.
.
<
Music and music paper, with lines, bound or unbourid,.
1846.]
S E C R E T A R Y OF T H E TREASURY.
71
Natrpn.
Nux vomica. .
'
.
OUs, palm and cocoanut.
Orpiment.
Palmleaf, unmanufactured. .
Polishing stones.
Pumice and pumice stones.
.
Ratans and reeds, -unmanufactured.
Rotten stone.
Sal ammonia.
Saltpetre, (or nitrate of soda, or potash,) refined, or partially refined.
Soda ash.
Sulphuric acid, or oU of vitriol.
Tallow, marrow, and all other grease and soap stocks and soap stuffs,
not otherwise provided for.
Terra japonica, or catechu.
,
'
Watches and parts of watches.
.
Watch materials of all kinds, not otherwise provided for.
' Woad or pastel.
/
.
SCHEDULE
H.—[Fiveper centum ad valorem.)
Alcornoque.
' ' . "
Argol, or crude tartar.
^^
Bells when old, or bell metal, fit only to be remanufactured.
Berries, nuts, and vegetables, used exclusively in dyeing or in composing dyes; but no article shall be classed as such that has undergone
any manufacture.
, '
.
Brass in pigs or bars.
Brass when old, and fit only to be rernanufactured.
Brazil wood, and all other dye-wood, in sticks.
Bristles.
Chalk not otherwise provided for.
Clay, unwrought.
Copper in pigs or bars.
'
Copper, when old, and fit only to be remanufactured.
Flints.
,
-, Grindstones, wrought or unwrought.
'
Horns, horn-tips, bones, bone-tips, and teeth,-unmanufactured.
Ivory, unmanufactured.
Ivory nuts or vegetable ivory.
. Kermes.
Lac dye.
Lastings suitable for shoes, boots, bootees, or buttons, exclusively.
' 'Madder, ground.
Madder I'oot.
Manufactures of mohair cloth, silk twist, or other manufacture of cloth
suitable for the maLUufacture of shoes, boots, bootees, or buttons, exclusively.
Nickel,
72
; R E P O R T S OF T H E
[1846.
Nut-galls.
Pearl, mother of.
Pewter, when old, and fit only to be remariu fac tured.
Sags, of whatever material.
Raw hides and skins of all kinds, whether dried, salted, or pickled,
not otherwiseprovided for.
\
: Safflower.
^
-^
Saltpetre or nitrate of soda, or potash, when crude.
A
Seedlac.
~
.
Shellac.
Sumac.
Tin in pigs, bars, or blocks.
' Tortoise and other shells, unmanufactured. •
. '
Turmeric.
-.
r
Waste, or shoddy.
Weld.
Zinc, spelter, or teutenegue, unmanufactured, not otherwise provided
for.
'
'
SCHEDULE
I.—[Exemptfirom duty.)
Animals imported fbr breed.
Bullion, gold and silver.
Cabinets of coins, medals, and other collections of antiquities.
Coffee and tea, when imported direct from the place of their growth or
productiori in American vessels, orin fbreign.vessels entitled by recipro^-.
cal treaties to be exempt from discriminating duties, tonnage, and^other
charges.
•
Coffee, the growth or production ofthe possessions ofthe Netherlands,
imported from the Netherlands iri the same manner.
Coins, gold, silver, and copper.
Copper ore.
Copper, when imported fbr the United States mint.*
Cotton.
Felt, adhesive, for sheathing vessels.
Garden seeds, and all other seeds, not otherwise-provided for.
Goods, wares, and merchandise, the growth, produce, or manufacture
ofthe United States, exported to a fbreign country, and brought back to
the United States in the same condition as when exported, upon which
no drawback or bounty has been allowed: Provided, That aU regulations
to ascertain the identity thereof, .prescribed by existing laWs, of- which
may be prescribed by the Secretary of the Treasury, shall be complied
with.
Guano.
Household effects, old and in use, of persons or families from foreign
countries, if used abroad by them, and not intended for any other person
or persons, or for sale.
- *
Junk, old.
I /
Models of inventions and other improvements in the arts: Provided,
That no article or articles shall be deemed a model or irhproyement
which can be fitted for use.
1846.]
S E C R E T A R Y OF T H E TREASURY.
73
Oakum.
Oil, spermaceti. Whale, and other fish of American fisheries, and all
other articles the produce of such fisheries. . .
Paintings and statuary, the production ,of American artists residing
abroad, and all.other paintings and statuary: Provided, The same be
imported in good faith as objects of taste, and not of merchandise.
Personal and househpld effects .(not merchandise) of citizens of the
United States dying abroad.
Plaster of Paris, unground.
Platina, unmanufactured.
.
Sheathing copper;" but no cbpper to be considered such, and adrmtted
ffee, except in sheets forty-eight inches long and fourteen inches wide,
and weighing from fourteen to thirty-four ounces the square foot.
Sheathing metal.
Specimens of natural history, mineralogy, or botany.
.Trees, shrubs, bulbs, plants, and roots, not otherwise provided for.
Wearing apparel in cactual use, and Pther personal effects not merchandise, professional books, implements, instruments, and.tools of trade,
occupation, pr employment, of persons arriving in the United States:
Provided, That this exemption shall not be construed to include machinefy or other articles imported for use in any manufacturing establishment, or for sale.
"
x
. APPROVED J?% 30,
1846.
oK.
TREASURY DEPARTMENT, November 23,
1846.
S I R : In. rPgard to the. lands in Mississippi and Alabama, which are
within the Chickasaw cession of 1832, I^request a report, showing—1. Aggregate quaritityof public lands in the cession.
' ,
2. Aggregate quantity coyered by reservations.
3. Date of first sale; quantity then offered ; average price at which,the
lands sold; quantityremaining unsold; and the present price of .such
unsold lands.
4. Same information as to each of the subsequent public sales.
5. Aggregate bf sales, in acres and purchase money, and-the average
price.
6. Total quantity remaining unsold, and the areas and prices of the
several classes of lands constituting.that total.
7. The quantity unoffered in the cession. ,
8. Whether or not any,land district, counting loss of interest at six
^per cent., has realized so large a net sum of money,; and,,
9. Whether the sales have been chiefly to settlers. ^
Very respectfully your obedient servant,
R. J. W A L K E R , Secretary ofi the Treasury.
JAJMES H . P I P E R ,
Esq.,
Acting Commissioner ofi General Land Office.
74
,
R E P O R T S OF T H E
^'
GENERAL LAND O F F I C E , Pecember 5,
[1846.
1846.
S I R : In answer tb your communication of the 23d ultimo relative to
the sales in the Chickasaw cession of 1832, I have the honor to submit
the following report:
1. The aggregate quantity of _p^6Zic lands in the cession is 4,316,-925
acres.
;
•
' ,
2. The aggregate quantity covered by Indian reservations is 2,401,660^
acres.
^
,
3. The aggregate sales up to 31st October, 1846, in the cession, including 36,005 acres of orphan lands, amount to 3,681,309 acres. Purchase money to October 31, 1846, $3,254,449; Gerieral average price to
October 31, 1846, 88 2-5 cents per acre.
4. The total quantity of offered lands remaining unsold in the cession
is 658,921 acres. Of this area, Sy estimation, about 260,000 acres are
subject to sale at 50 cents per acre; 40,000 acres at 25 cents per acre,
and 359,000 acres at 12J cents per acre.
.
. 5.'The quantity unoffered is 12,700 acres.^ ^
[NOTE.—This consists of tracts less than a quarter section, created by
the sales at Chocchuma and Columbus. The treaty authorizes the sales
to be made in tracts not less than a quarter. Herice these have not been
proclaimed.]
^
6. The first sale pursuant to proclamation took place in the month of
January, 1836. There were then offered 924,738 acres. Of that area
there now remains unsold about the quantity of 13,020'acres, subject to
entry at 12 J cents per acre. Thb area sold under the first proclamation
brought an average of 94 4-5 cents per acre.
7. The second sale pursuant to proclamation took place in the cession
in the month of September, 1836. There were then offered 2,198,578
acres. Of that area there now remains unsold about the quantity of
170,018 acres, subject to entry at 12J cents per acre. The area sold
under the proclamation brought an average of 90 cents per acre.
8. The third sale commenced in May, 1837. There were then offered
522,696 acres. The fourth sale commenced in January, 1838. There
were then offered 116,608 acres. THe fifth commenced in January,
1839.. There were then offered 156,070 acres. The sixth commenced,
in May, 1844. There v^ere then offered 383,343 acres. The last four,
comparatively small, brought an estimated average of 65.2-5 cents per
acre. The aggregate of the sales undef the last four heads, being
705,026 acres, and the purchase money therebf.being $461,407. The
aggregate area now unsold of these four is about .473,691 acres. Average of the rate per acre about 33 cents.
In,answer, to the 8th inquiry, as to whether .or not any land district;
counting loss of interest at six per cent., has realized so large a net sum
of-'mPriey, I have tb state that, taking as a test the aggregate Sales ofthe
land districts in.the State of Illinois, after deducting the loss.of interest
at six per cent, per annum, they haye not produced siich a large sum of
money; and that, on a comparison instituted between the Chickasaw
sales up to 3Qth June, 1845, and those'of the entire public domain, so far
* Not including land office tract and fractional quantiti^^^^
1846.]
S E C R E T A R Y O F T H E TREASURY.
75
as the same has been in market up to that date, and computing interest
at six per cent, per annum on the estimated, average of extra time
required for the sale of an equal quantity under the present system, it
appears that the gain 'of the graduating system would amount,,in the
whole public domain, to upwards of sixty millions of dollars.
The data and the principle on which this estimate is made afe indicated
in the accompanying statemerit A.
I have the honor to be, with great respect, your obedient servant,
JAMES H.. P I P E R , Acting Commissioner.
P. S.-—^From the returns it appears thatthe sales have been generally
to settlers.
JT H . P .
lion.'Ro^B'KT Z.^Ai.'KBTi, Secretary ofi the Treasury.
. A .
•
'
•
- •
••
-
Statement shoioing the estimated gain ofi the graduation over the old system ofi
selling the public lands, ifi the sales made iii the Chickasaw cession be taken
as a guide, and the loss ofi interest at six per cent, per annum be calculated
on the purchase money during the-extra time required fior the sale ofi an equal
quantity -ofi land under the present old system. ^ ' -,
1st. Assuming that the sales ofthe whole public domain had been made
in the same ratio.as tb time and price, a^ the sold lands under the graduation principle in the Chickasaw cession of 1832, there would have
been disposed of in 8J years, the "average time that the Chickasaw
lands have been in market, the quantity of 181,616,456 acres..
2d. The purchase money of that area at 91.7-10 cents per acre, the
Chickasaw average price, (including orphan sales,) on the 30th June,
1845, would b e . . . : . . . . . . : . . . . . . . . . . . .
$166',542,290
3d. Under the old system there had been sold, to 30th
June, 1845, and in the average time of 16 3-10 years, ^
92,807,537 acres. .
4th. The purchase money of which amounted to the sum
of..'.
^ . . . . . . . . . , > . . . : . . . . . - . - . . . . . . $128,810,963*
5th. In order to produce the amountof purchase money stated urider the 2d head,
- at the average old cash system price,
viz: $1 26 per acre, it would require
that there should have been sold
Acres.,..;...'....
..132,176,420
6th. From this deduct tha actual, sales to 30th June, 1845,
'
under the old systerri.
92,807,537
,'and it wUl leave to be sold
* This purchase money includes the em% sales under the cREDi-r SYSTEM, and hence the
average price, per acre is something over p 26—the average ofthe CASH SALES.
76
R E P O R T S OF T H E
[1846.
subsequent to the 30th June,
^
1845, in order to produce the
jDurchase money under the
2d head, an area of. .'.Acres 39,368,883
,
7th. The purchase money of which, at $1 26
per acre, would be
'
-. -
$49,604,7.93
Sth. To sell the area pnder the 6th head and
. realize the purchase money of it, as stated
under the 7th head, would require a
further period of 6 9-10 years from 30th
June, 1845.
.9th. Now add the purchase money under
the 4th head to that under the 7th head,
and the periods required to realize the
same, respectively, and we have as a total
purchase money from the public domain
in 22 3-10 years, under the pld s y s t e m . . .
10th. But under the graduation system it
would have taken but 8|> years to sell
the same number of acres which produced
the total purchase money under the 9th
head—making a difference of time equal
to 13 8-10 years,
l l t h . Therefore:deduct from the total purchase money, under the Oth head, the mean
interest, at 6 per cent, per arinum, for 13 8-10
years, say 6 9-10 years, and we h a v e . . . .
Leaving net
:
.........
,
^
178,415,756
. .
^
73,864,123
=
$104,551,633
'12thl Take this last amount from the pur^. chase money under the 2d head, and we
have left as the net gain of the graduatipn
over the old system, the sum of:
•
$61,990,657
JAMES H. VWYM., Acting Commissioner.
GENERAL LAND O F F I C E , December 5,
1846.
Circular to Collectors and other officers ofi \the Customs.
ii
•
•
. . \
-"^
.
August 14, 1846.
The following instructions and forms are transmitted for the inforniation and government of the officers of the custonis in carrying into effect
the provisions of the-annexed act of Congress, approved 6th of August,
1846, entitled *'An act to establish a warehousing system, and to amend
' An act to provide revenue from imports, and to change and. modify
TREASURY D E P A R T M E N T ,
1846.]
• SECRETARYOFTHETREASURY.
77
existing laws imposing duties on imports, and for other purposes,'" approved 30th August, 1842.
'
. ,
,
It is to. be remarked, that goods, wares, or merchandise entitled to entry
for warehousing are such only as shall have been actually imported after
the passage of the, act "reducing the duty on imports, and for other
purposes," approved 30th July, 1846. (Vide 6tli section.) AU goods,
wares, or merchandise imported prior to 30th July, 1846, yet on deposite
in public store, the duties on which have not been paid, are subject to
the payment pf the duty and charges imposed h j the tariff act of 30th
August, 18,42. ,
Where oWners, importers, consignees, or agents desire to warehouse
their goods, due entry in Writing must be made in each case, accordingto the form accbmpanying these instructions, (marked A,) and a bond
taken, withj^surety or sureties, to the satisfaction of the collector, in double
the amount of the duties, according tb form marked B.
In making entry of a.ny goods, wares, or merchandise to be warehoused,
all acts necessary to determine their exact quantity, quality, and original
cost and dutiable value, such as appraising, weighing, gaughig, or measuring, in Of der to ascertain the p>recise amount of duty chargeable on the
importatioui must be performed and complied with.
.
Any goods, wares, or merchandise proposed to be withdrawn from
warehouse for honie consumption prior to the first da}^ of December next,
the day on which the new rates of duties take effect, under the act of
30th July last, must be entered, and the duties, with interest and other
charges, imposed by the act of 30th August, 1842, must be duly paid
before granting permit for the delivery^ of aiiy such goods, wares, or
merchandise. Due regard must be paid to the restrictions imposed in
the act, in the withdrawal of merchandise from warehouse, to wit: in no
case " a less quantity than an entire package, bale, cask, or box;" or if
in bulk, then only ''the^ whole quantity of each parcel, or a quantity not
less'than one ton weight, unless by the special authority ofthe Secreta..ry
of the Treasury," can be withdrawn and delivered.
Where it is intended to. withdraw any goods, wares, or merchandise
from warehouse for transportation to any other port ofi entry., to be rewarehoused thereat, in pursuance of the second section of the act of 6th
August, to establish a warehpusing sj^stem, twenty-four hours' notice, at
least, must be given to the collector of such intention, and entry be made
according to fofm C ; and the tf ansportation is to be made under the regulations provided in the act of 2d Marchj 1799, in respect to the transportation of gobds, wares,, and merchandise from one collection district to
another, to be exported, with the benefit of drawback. Hence goods
may be transported from any port of entry to any other port of entr}^ in
, the United States, subject to the regulations prescribed b)?- the befbre' mentioned act. .
.
^
On making a transportation entry, a bond must be given by the owner
of the merchandise to. be withdrawn for transportation, with sufficient
sureties, in double the amount ofthe duties chargeable thereon, according
to form herewith, (marked D;) which .bond is, to he cancelled on pro. duction o f a certificate, duly authenticated, froin the collector ofthe port
to which the goods may be transported, certifying that the identical goods
78
R E P O R T S OF T H E
[1846.
stated in the transportation certificate have been duly entered and
rewafehoused in public store, in his coUection district, and bond giyen--'
forthe duties.
^
On the withdrawal of any such goods from warehouse at any port, •
the storage and other charges that may have, accrued thereon must be
duly paid.' On redeposite or rewarehousing of any transported gopds
as afbresaid, due entry must be made, and bond taken in the forms herewith, marked E and F .
For the purpose of distinguishing goods which may have paid duty
under the new tariff act, which goes into operation on the first day of
December next, that may be withdrawn for consumptibn after said day,
and entitled to drawback if exported within the time pf escribed by law;
from other imports on which duty was paid under the tariff act of 30th
August, 1842, it becomes proper that suitable marks should be placed
on all gObds that may be withdrawn as aforesaid, to identify the same,
so as to prevent mistake or imposition in the allowance'^of drawback.
Goods, wares, of merchandise entered for warehousing must be conveyed from the vessel of wharf where landed to the wafehouse, under
the special superintendence of an inspector of the customs, in df ays, carts,
or other usual modes of conveyance, to be employed bri public account,
by the proper officer ofthe customs, and'the expense, at the.rate$ usually
paid for such service at the port in question, is to be defrayed at the time
by the person who/enters said goods, wares, or mefchandise for warehousing. In cases where goods, wares,^ or merchandise, imported after
the passage of the act of the 30th July, 1846, are intended tobe exported
directly from warehouse to a fbreign country, eritry must be made,
according to form herewith, (marked G,) and borid ,given, accbrding to
form H ; and such exportation be otherwise made in the manner npw
required by existing laws relating to exportations for, the benefit of drawback. In all such' cases the appropriate expenses are to be paid before
granting permit for exportation.
^
;
.
.
All stores used for warehousing purposes are to be rented by the collector, on public account, arid paid for as such, arid'ai)propriated exclusively to the storage of foreigri merchandise, which is to be subject to^
the usual rates of storage existirig at the respectiye ports where such
stores maybe hired of rbnted. . Appropriate warehouses rnust be proyided
for goods of a perishable nature, as well as fpr giiripowder, firecrackers,and explosive substances, having due respect to existirig municipal
fi
regulations.;'
.
• ' fi j
. F o r Wai'ehousing of coal, woods of vaiious kinds,. &c.,,-yards, well (
enclosed and secufed, to the. satisfaction of the collec'tor, may b a hired ^
or rented, and the usual rates fbr storage are to be charged .on all articles /
deposited therein. Care must be observed by collectors, in renting stores,^
to select those pf a substantial and secure character, andfireprbpf,.Wher6
they can be obtained; and therents stipulated for must be as reasonable
as can be procured. Before entering, into any lease- of stores, the opinipn
and approval of the Department riirist first be obtained.
i /
Where any goods, duly •warehoused, shall remain iii store beybnd one
year, without payment of the duties and charges thereon, which,-in pursuance of the act, are required to be appraised arid sold, the DepiartineBt
1846.]
S E C R E T A R Y O F T H E TREASURY.
79
hereby prescribes that all such sales.shall take place within thirty days
after the expiration of the year; and clue notice.of such sales must be
published in two or more of the pubhc newspapers, having the most
extensive circulatipn at the port in question, daily at theiprincipal ports,
for the space of ten days, and at the other ports three times a week, or
as often as one or more papers-may be published thereat, for the space
of two weeks. But, as the law provides that" "all goods of a -perishable
nature, and all gunpowder, firecrackers, and^explosive substances, deposited as afbresaid, shaU be sold forthwith,".they must be sold at the earliest
day practicable, after due publication of notice, and time given for inspection by pef sons desirous of purchasing the same; and accounts of such
sales mrist be rendered in the form herewith, (marked I.)
.
The q.uarterly returns required by the fourth section of the act will be
made according to the form herewith, (marked J.)
,
/
R.. J. W A L K E R , Secretary ofi the Treasury.
AN ACT to esia-blish- a warehousing.system, and to amend an'act entitled " An act to providerevenue from imports, and to change and modify existing laws imposing duties on imports,
and for other purposes."
Be it enacted bythe Seiiaie aiid • House ofi Representatives ofi the United
States of America in Congress, assembled, Thait the twelfth section of the
act entitled ''An act to provide revenue from impprts, and'to change and
modify existing law^s imposing duties on imports, and for other purposes,"
approyed the thirtieth day of August, one thousand eight hundred and
forty-two, is hereby amerided, so as hereafter to read as follows:
[SEq. 12,] And be'it fiurther enacted. That on and after the day this act
goes into operation, the duties on all imported goods, wares, or merchandise shall be paid in cash: Provided, That, in all cases of failure or neglect
to pay the duties within the period allowed by law to the importer to
make entry thereof,; or whenever the owrier, importer, or consignee shall
make entry for warehousing .the same, in writing, in such form and supported' by such pi-oof as shall be prescribed by the Secretary of the
Treasury, the said goods, wares, or merchandise shall be taken possession
pf by the coUector, and deposited in the public storas, or in other stores to
be agreed on by. the coUector or chief revenue officer of the port and the
importer, owner,, or consignee; the said, stores to be secured in the
manner provided for by the first section pf the act of the twentieth day
\
of April, one thousand ;eight hundred and eighteen, entitled " A n act
/ providing for the deposite of wines and distiUed spirits in public ware\ houses, and for other purposes," there .to be kept, with due and reasonable
\care, at the charge and risk of the owner, importer, consignee, or agent,
\^nd subject, at all times, to their order, upon payment ofthe proper duties
Ap^d exp.enses, to be ascertained' on due entry thereof for warehousing,
and to be secured by bond of the owner, importer, or consignee, with
surety or sureties, to the^satisfaction of the colleetor, in double tha amount
of the said duties, and.in such form as the Secretary of the Treasury
shall prescribe: Prdvided, That no merchandise shall be withdrawn from
.any-warehouse in which it may be deposited, in a less quantity than, in
80
.
R E P O R T S OF T H E
[18
.
ari entire package, bale, cask, or box, unless in bulk; nor shaU merchandise so-imported in bulk be delivered, except i n t h e whole quantity.of
each parcel, or in a quantity not less than one ton weight, "unless byspecial authority bf*the Secretary of the Treasury. And in case the
owner, importer, consignee, or agent of any goods on which the duties
have not been paid, shall give to the collector: satisfactory security that
the said good3 shall be landed outof the. jurisdictiomof the United States,
in the manner riow ire.quired by existing laws relating to exportatioris^for
the benefit of drawback, the collector ,and naval officer, if any, on an
entry to reexport the same, shall, upon the payment of the appropriate
expenses, permit the said goods, under the .inspection of the proper
ofiicers, to be shipped without the payment of any duties thereon. And
in case any goods, wares, or merchandise, deposited as aforesaid, shall
remain in public store beyond one year, without payment of the duties
and charges thefeon, then said goods, wares, or merchandise s h a l l b e
appraised b}^ the appraisers-of the United States, if there be any at such
port, and if none, then by two merchants to be designated and sworn
by the collector for. that purpose, and sold by the collector at public
auction, on due public notice therepf being first given, in -the.manner
and for the time to be prescribed by a gerieral regulatiori of the.Treasury
Department; and at said.public sale distinct printed Catalogues descript i v e ^ f said goods, with the appraised value affixed thereto, shall be
distributed among the persons present, at said sale; and a reasonable
oppprtunity shall be given before such sale, to. persons desirous of purchasing, to inspect.the quality.of such goods; and the .proceeds of said
sales, after deducting the usual rate of stofagp at the port in question,
with all other charges and expenses, including duties, shall be paid over
to the owner, importer, consignee, or agent, and proper .receipts taken
fbr the same: Provided, That the overplus, if any there be, of the proceeds
of such sales, after the payment of storage, charges, expenses, and d.uties
as aforesaid, rpmaining unclaimed for the space of: ten ;days after/such
sales, shall be paid b}^ the collector into the Treasury'of, the United
Sta.tes;.:and thesaid collector shall transmit^tp the Treasury Department, with the said overplus, a copy ofthe inventory, appraiserrient, and~
account of sales, specifying'the marks, numbers, and ^descriptions ofthe
packages sold, their contents and appraised value, the namaof the vessel
and the master in which, and of the port or place whence,, they were
imported,'and the tiuie when, and thanafiia of the person or persons to
whom said goods were consigned in the manifest,' and the duties^tb which
t h a several cori'signments were; respectively subject; arid the receipt or
certificate shall exonerate the master or person having charge or cdm^
mand of any ship or vessel in which said -goods, wares, or merchandisp
were impprtedy from all claim of the, owner .or owners therebf, who shall nevertheless, on due proof of their interest, be entitled to receive from
the Treasury the amount of any pverplus paid into the sarne under the
provisions of this act: ProvidedyThat sb much of the fifty-sixth section
of the general collection law of the isecorid of March, seventeen huridred
and ninety-nine, and the thirteenth section of the. act of thiftieth. of
August, eighteen hundred and fprtyrtwo, to provide revanue frbm iniports,
and to change and modify existing laws imposing duties on imports, and
1846.]
S E C R E T A R Y OF T H E TREASURY.
81
for other purposes, as conflicts with the provisions of this act, shall be,
and is hereby repealed, excepting that nothing contained in this act shall
be construed to extend the time now prescribed by law for selling
unclaimed goods: Provided, also. That all goods of a perishable nature,
and all gunpowder, firecrackers, and explosive substances^ deposited as
aforesaid, shall be sold fbrthwith.
S E C 2. And be it fiurther enacted. That any goods, when deposited in
the public stores in the manner provided for in the foregoing section, may
be withdrawn therefrom and transported to any other port of entry, under
the restrictions provided for in the act of the second of Ma.rch, seventeen
hundred and ninety-nine, in respect to the transportation of goods, wares,
and merchandise from one collection district to another, to be exported
with the benefit of drawback; and the owner of such goods so to be
withdrawn for transportation shall give his bond, with sufficient sureties,
in double the "amount of the duties chargeable on them, for the deposite
of such goods in store in the port of entry to which they shall be destined,
such bond to be cancelled when the. goods shall be redeposited in store
in the collection district to which,they shall b^e transported: Provided,
That nothing contained in this section shall be construed to extend the
time during which goods ma}?: be kept,in store, after their original importation and entry, beyond the term of one year.
SEC. 3. And be it fiurther enacted. That if. anj'' warehoused goods shall
be fraudulently concealed in, or removed from, any public or private warehouse, the same shall be forfeited to the United States; and all persons
convicted of fraudulently concealing or removing such goods, or of aiding
or abetting such concealment or removal, shall be liable to the same penalties which are now imposed for the fraudulent introduction of goods
into the United States; and if any importer or proprietor of any war*ehousecl goods, or any person in his emplo}^ shall, by any contrivance,
fraudulently open the warehouse, or shall gain access to the goods, except
in the presence ofthe proper officer ofthe customs, acting in the execution
of his duty, such importer or proprietor shall forfeit a,nd pa.}^ for every
such offence one thousand dollars. And any person convicted of altering,
defacing, or obliterating any mark or marks which have been placed by
any officer of the.revenue on any package or packages of warehoused
goods, shall forfeit and pay for every such offence five hundred dollars.
SEC. 4. And be it fiurther enacted. That the- collectors of the several
ports ofthe United States shall make quarterly reports to the Secretary of
the Treasury, according to such general instructions as the said Secretary
may give, of aU goods which remain in the warehouses of their respective
\ ports, specifying the quantity and description of the same; which returns,
I or tables formed thereon, the Secretary of the Treasury shall forthwith
\ cause to be published in the principal papers of the citj^ of Washington.
' S E C 5. And be itfiurther enacted. That the Secretary of the Treasury
be, and he is hereby, authorized to make, from time to time, such regulations, not inconsistent with the laws of the United States, as may be
necessary to give full effect to the provisions of this act, and secure a just
accountability under the same. And it shall be the duty of the Secretary
to report such regulations to each succeeding session of Congress.
APPROVED August 6, 1846.
VOL. VI.—6.
EA.]
•
00
• . •
Entry ofi Merchandise, fior roarehousing, imported.by [insert the name ofi. the ovmer, importer, or. consignee'] in the [insert the name
and denomination ofi the vessel,] whereofi [insert the inaster^ s name] is master, firom [insert the placefiromwhence she last departed,]
made this
, day ofi
, 184 .
02
m
CD
B
1
m
<
Tons,, pounds,
bushels,, gallons, yards, •
&c.
.Gluantities.
Cost.
Appraised valu'e.
Amount of duty.
: Value at principal markets
of country of production
or riianufacture, per stateto duty at the rate of 100, 40, 30, 25, 20,
ment of importer, &c., to Subject
15, 10, or 5 per cent, ad valorem, as the case . Partial.
Tbtal.
avoid penalty.
may be.
Charges.
Foreign currency;
Per invoice.
B
o
•§§•
fl
;
100 per cent.
30 per cent.
o
5 per cent.
05
Q
m
fl
a»
O-
CO
'o
P
fl
O
'o
fl
o
m
fl
M
'o
p
Qi
o
O
hrj.
-
,
•
.
00
[To be here signed by the person who makes the entry.]
1846.]
S E C R E T A R Y OF T H E TREASURY.
88
Oath \or affirmation] qf Consignee, Importer, or Agent.
.1,
, do solemely, sincerely, and truly swear [or affirm] that
the invoice and bill of lading now presented by me to the collector of
• are. the ..true ahd only invoice and bill of lading by me
received, of all the goods, wares, and merchandise imported in the
, whereof
is master, €rom
, for
account of any person whomsoever, for whom I am authorized tb enter
the same, except what is now being eiitered by . , and upon which
the duty chargeable has been paid, according to law; that the said invoice
and bill of lading are in the state in which they were actually received
by me, and that 1 do not know nor beheve in the existence of any other
invoice or bill of lading pf the. said goods, wares, or merchandise; that
the entry now dehvered to the collector contains a just and true account
of the said goods, wares, and merchandise-, according to the said invoice
and bill of lading; that.nothing has been, on my part, nor to. my knowledge on the part of any other person, conc.ealed or suppressed, whereby
the United States may be defrauded of any part of the duty lawfully
due on the said goods, wares, .and merchandise; and that if at any time
hereafter,'! discover any error in the said invoica, Pr in the account rendered of tha said goods, wares, and merchandise, or receiye. any other
invoice o f t h e same, I will immediately make the same known to the
collector of this district. A n d l do further solemnly, sincerely, and truly
swear [or affirm] that, to the best of my knowledge and behefj [insert
the name and residence bf the owner or owners, is or -are] the owrier
[or owners] of the goods, wares, and merchandise.'mentioiied in the
annexed entry; that the invoica now produced by me exhibits the actual
cost [if purchased] or fair market value [if otherwise obtained, or if said
value be more] at the time or times, and place of'places, when and
where" procured, [as the case may be,] of the said goods, wares, and
merchandise, all the charges thereon, and no pther or different discount,
bounty, or drawback, but. such as has been actuaUy allowed on the.same.
So help me, God.
Oath [or affirmation] ofi owner whose goods have been purchased.
I,
, do solemnly, sincerely, and truly swear [or affirm] that
the entry now delivered by me to the collectpr of
contains .a
just and true account of all the goods, wares, and merchandise impoited
by or consigned to me, in the
. , whereof
is master, from
, except what is now being entered iy
. ' ' ,- and upon lohich the duty -chargeable has been paid according
to law; that the invoice which I now produce contains a just and faithful
account of the actual cost of the said goods, wares, and merchandise,
of all charges thereon, including charges of purchasing, carriages,
bleaching, dyeing, dressing, finishing; putting tip and packing, and no
other discount, drawback, or bounty, but such as has been actually
allowed on the same, [arid when the 'actual maAet value -shall be more,
insert this value also;] that I do not knoWnor believe in the existence of
any invoice or bill of lading other than those now produced by mie, and
84
R E P O R T S OF T H E
[1846.
that they are in the statain which I actually received them. And I do
further solemnly, sincerely, and truly sy^ea;r' [or affirm] that I have not
in the entry or invoice concealed or suppressed anything whereby the
United States may be defrauded of any part of the duty lawfully due
on the said goods, wares, and merchandise, and that if at any time hereafter I discover any error in the said invoice,, or in. the account nowproduced of the said goods, wares, and nierchandise, or receive any
other invoice thereof, I will immediately make the same knbwn to the
collector of this district or port.. So help me, God.
Manufacturer's or owner's Oath [or affirmation] when goods have not been.
actually purchased.
I,
, do solemnly, sincerely, and truly swear [or affirm]
.that the entry now delivered by me to the collector of
,
contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me in the
,. whereof is master, from
, except what is now being entered by
, and upon which the duty chargeable has been paid,
according to law ; that the said goods, wares, and merchandise were not
- actually bought by me, or by my^agent, in the ordinary mode of bargain
and sale, but that, nevertheless, the invoice which I.now produce contains a just and faithful valuation ofthe same, at their fair market value,
including charges of purchasing, carriages, bleaching, dyeing, dressings
finishing, putting up, and packing, at the time or times, and place or
places, when and where procured for my account, [orlfor account of
myself and partners;] that the said invoice contains also a just and faithful account of all charges actually paid, and no other discount, drawback, or bount}^, but such as has been actually allowed on the said goods,
wares, and merchandise, [and when the actual market.value thereof shall
be more, insert said value also;] that I do not know nor believe in the
existence of any invoice or bill of lading other than those now produced
by me, and that they are in the state in which I actually received them.
And l.do further^solemnly, sincerely, and truly swear [or affirm] that I
have not in the said entry or invoice concealed or suppressed anything
whereby the United States may be defrauded bf any part of the duty
lawfully due on the said goods, wares, and merchandise, and, that if at
any time hereafter I discover any error in the said invoice, br in the
account now produced, bf the said goods, wares, and merchandise, of
receive any other invoice thereof, I will immediately make the same
known to the collector of'this district or port. So help me, God.
^
When part of an importation is to be landed, and the duty chargeable
thereupon is to be paid forthwith, arid the remainder is to be warehoused, the oath or affirmation of the consignee, or owner, or manufacturer, above prescribed, should be modified by inserting therein, in lieu
of the clause printed in italics, in the aforegoing forms, the clause following: except what is now being entered fior warehousing, and upon which the
duty chargeable has been secured, according to law.
1846.]
S E C R E T A R Y OF T H E TREASURY.
85
Permit to land Merchandise fior warehousing or rewarehousing.
D I S T R I C T OF
, PORT OF
day ofi
,
.
To [the Surveyor or Inspector qf the Port:]
We [or I] certify that [insert the name of the importer, owner, or consignee,] has secufed to be paid the duties on the merchandise [insert,
contained in the following packages, or, ifi in bulk, ^?^5er^, hereinafter mentioned,] in conformity to the entry thereof, for [warehousing or rewarehousing] of this date; which merchandise was [imported or transported]
in the [insert tha denpmination and name of the vessel, or specify the
vehicle or conveyance used on an authorized inland route,] whereof
was [master, president, or agent, &c.,] from the [insert the
port or place from which the merchandise arrived,] perniission is accordingly hereby given to land the same for [warehousing or rewarehousing,]
viz: [here particularly insert the marks, numbers, and denomination of
each package, and as far as may be their contents, or, if in bulk, the
names and quantities ofthe a.rticles, and note those whi.ch are to be
weighed, gauged, measured, or marked.]
C. D., Collecton
E. F., Naval Officer, (where there is one.)
Form ofi a: Bond to be executed, when Imports shallbe entered fior warehousing.
Know all men by these presents. That we, [here insert the names of the
owner, importer, or consignee, and sureties, with their respective places
of abode,] are held and firmly bound unto the United States of America,
in the sum of
dollars foo, to be paid to the United States;
forthe payment whereof we bind ourselves, our heirs, executors, and
administrators, jointly and severally, firmly by these presents. Sealed
with our seals, dated this
dayof
, in the year of
our Lord one thousand eight hundred and forty:
The.condition of this obhgation is such. That if the above bounden
[here insert the names of the principal and sureties] or either of them,
or either of their heirs, executors, or administrators, shaU and do, at or
befofe the end of one.year, to be computed from the day on which the
goods, wares, and merchandise entered for warehpusing, by or^ fpr the
above bounden [insert the name ofthe principal,] as imported in the
,
mastef, from
, as per entry made at the port of
[insert the first port.of entry,] and date the
day of
, in
the year aforesaid, shall have been deposited thereat in public, store,
well.and truly pay, or cause to be paid, unto the coUector ofthe customs,
for the port of \
. \ for the, time being, the sum of
doUars
100, or the amount of the duties to be ascertained as due and owing
on the aforesaid goods, wares, and merchandise, or shall othefwise
secure, or cause the amount of said duties to be secured, conformably
86
R E P O R T S OF T H E
to law, then this obhgation to be ypid; .else to remain in fuU force and
virtue.
Sealed and deiiverad >
[L. S.]
in the presence of )
. [L. S.]
EC]
Form fio be used at first port ofi eritry fior transpoiiing Merchandise-to be
rewarehoused.
'DISTRICT OF
.
, PORT OF
,
day ofi
, 184 .
Entry of mefchandise intended to be withdrawn by
from public store, at tha portof [Ne\y York or other fifst port pf entry,]
arid transpbf ted, per the [insert the denomination and name of the vessel,
or specify the vehicle or other eonveyarice used in an authorized inland
route,] whereof
is [master, president, or agent, &c.,] to
the port of [Charleston, or other second port of entry;] to be rewarehoused
thereat according to law; which merchandise was imported by
, in the [insert the denomination and name ofthe vessel,] whereof
was master, from [Liverpool or other foreign pbrt,]
into the port of [New York, or other first port, of entry,] and duly warehoused thereat, on the
day of
, in the year 184 .
The merchandise must be described in the manner indicated >by the
columnar part of form A.
• And the entry must be signed by the person who makes it..
Permit.
The direction to be given to the surveyor of the port/when any, or
bther officer who may inspect said mefchandise, and the permit for lading
it for transportation shall,be as follows :
.;
DISTRICTOF
'
, PORT OF
,
day ofi
. , 184 .
To [the Surveyor, or an Inspector ofi the Port.] You, will c'ause the
articles specified iri the, eritry of .[insert the narrie bf the person making
the entfy,] to be examined, and if found to agree exactly therewith, will
haye them [weighed, gauged, or measufed, as the case may require,]
and,then permit the same t o b e laden in the [insert the denomination
and name of the vessel, or specify the vehicle or bther conyeyance used
ori an authorized inland route,] whereof'
is [ma.ster, president,
br.agent, fee.,] for [insert the port of destination,] to be there rev^afehbused, viz: [here particularly in sert the marks, numbers, and denominations of each, package, and, as far. as may be, their coriterits, or if iri
bulk fhe names of the articles.]
C. D., Collector.
E. F., Naval Officer,.[y^heie there is priCi].
. .•
1846.]
SECRETARY OF T H E TREASURY.
87
Oaths to be administered.
When the person who eiiters. merchandise intended for transportation,
tp be rewarehoused, is. the person who imported the same into the United
States, or into asecqnd^ or other port of entry, ha shall, after the lading
of such mercharidise, yerify his B.ntry by the. fpllpwing. oath or affirmar
tion:
'
. .
I [insert his rianie]- dp solemnly, siricerely, arid truly swear [or affirm]
that the articles specified in the above [annexed or within} entry were
imported by me, [or consigned to rna, as the cas.e niay be,] in the [insert
the denprnination and name bf the vessel, or specify the y ehicleor other
conveyance used ,pn an authorized inland route,], whereof [ins.ert the
nanie] was [master, president, or, agent, &c.,] from [iriseft the .name of
the port Of place .where from;] that they were duly entered by ma at the
custom-house of this port for [warehousing br rewarehousing,] and the
duties secured to be paid thefeon; that they are the. same in quantity,
quality, package,, and value, as at the time of importation, necessary or
unavoidable wastage or damage only excepted, and are now laden in
the [insert the d.enomination and name-pf the vessel, or specify the
vehicle orother conveyance used on an authorized inland route,] whereof
[insert the.narne] is. [m.aster, president, pr agent, &c.,] and that they are
truly intended to be tfansported by.me in the said [vessel or vehicle] to
the port of [insert the place of destination,] to be entered for rewarcr
housing thereat according to law. So help me, God.
And when merchandise in public store at a first or other port of entry
has been sold, and. the purchaser has entered it fpr tf ansportation to
another port of entry, to be rewafehoused thereat, the oath or affirmation
of the importer shall be as follows:
I [insert his name] do solemnly, sincerely, and truly swear [or affirm]
that the articles specified in .the above [annexed or within] entry, as
imported by [or cpiisigned to] me, were truly imported by [or consigned
to] me, in the [insert the denomination and.name of the ye.ssel, or specify
the vehicle or other, conveyance used pn an authorized inland route,]
whereof [insert thp nam.e] was [master, president, or agent, fee.,] from
[inspJt the place where frpni;] tha;t they were duly authorized by me at
the custprn-bpuse pf this pprt for [warehousing or rewarehousing,] and
the duties thereon 'secured to be. paid; that they were the same in
quan tity j quality, package, and value,'necessary or unavoidable wastage
or dainage only excepted;, af the t;ime of sale to [insert the name of the
person tp whprn spld,] as, at the time of importation-; [and if sold to Orie
person for account pf another, state that fact.] So help me, God.
And when good.s.in public stpre are entered by a person pther than
the importer, fpr ti-ansportation frorn a,first pr other port pf entry, to be
rewarehoused at a second pr pth.er port of entry, the oath or affirmation
.shallbe as foUp.ws:
,
, . • .
I'[insert the name of the person maldng the entry] dp solemnly, sin^
eerely, and truly swear [pr affirm] that the articles specified in the above
[annexed or within] entry, were purchased by me, [and if for another
person, say for .aocount pf whom, and insert Kis name,] from [insert, the
name ofthe vendor,] that they are now actually laden in the [insert the
88
R E P O R T S OF T H E
[1846.
denomination and name of the vessel, or specify the vehicle or other
conveyance used on an authorized inland route,] whereof [insert the
narhe] is [master, president, or agent, &c.,] and were at the time of such
lading, and are now, the same in quantity, quality, package, and value,
necessary and unavoidable wastage or damage ojnly excepted, as at the
time of purchase; that they ara truly intended to" be transported by [me,
or by the perspn for whom the affiant bought and shipped them, naming
him, as the case may require,] in the said [vessel or vehicle,] to the pprt
of [insert the port of destination,] to be entered for re warehpusing thereat
according to law. So help me, God.
And the oath or affirmation to be taken by any other person than the
importer,^ or person who enters merchandise for transportation from the
pubhc stores at the fiirst or any other port of entry, to be rewarehoused
ax a second or any other port of entry, and whp may have bought and
sold the same, shall be as follows:
I [here insert the name] do solemnly, sincerely, and truly swear [or
affirm] that the articles specified in the above [within or annexed] entry
were purchased by me from [insert the name of the person from whorii
purchased,] and were sold by me to [insert the name of the person to
whom sold,] and that they were not, to ,the best of my knowledge or
belief, altered, or in.any respect changed in quantity, quality, package,
or value, necessary or unavoidable wastage or damage only excepted,
frorri the time of said purchase until the time ofsaid sale. So help me,
God.
Form ofi Entry to be used at second port-qf entry fior transporting Merchandise
to be rewarehoused.
DISTRICT OF
, PORT OF
day ofi
,
, 184 .
Entry of merchandise intended to be withdrawn by
,
from public store at the port of [Charleston, or other' second port of
entry,] and transported per the [insert the denomination and name ofthe
vessel, or specify the vehicle or other cbnveyance used on an "authorized
inland route,] whereof
is [master, president, or agent,
&c.,] to the port of [Mobile, or other /Aw*^ port of entry,], to be duly
rewarehoused thereat; which merchandise was impof ted by "
,
in the [insert the denomination and name of the/vessel,] whereof
was master, from [Liverpool, or other foreign port or place,] into theport
of [New York, or other first port of entry,] and duly warehoused thereat,
on the
day of
, 184 ; and was brought from
the port of [New - York, or other first port of entry,] per- the [insert the
denomination and name of the vessel, or specify the vehicle or conveyance used on an authorized inland route,] whereof
'
was [master, president, or agent, &c.,] into the port of [Charleston, or othei second
port of entry,] for rewarehousing,"-and there duly entered on the
day of
, 184 , by
, for rewarehousirig, and
deposited accordingly in public store. .
The merchandise must be described in the manner indicated by the
columnar part of form A;
1846.]
SECRETARY OF T H E TREASURY.
89.
And the entry rnust be signed by the person who makes it.
For the oath or affirmation to be administered, see those appended to
form A.
' '
'
.
Form ofi Entry to be used at a port ofi entry beyond the second.
DISTRICT OF
, PORT OF
,
day ofi
,
, 184 .
Entry of merchandise intended to be withdrawn by
, from
public store at the port of [Mobile, or other port of entry beyond the
second,] and transported, per the [insert the denomination and name of
the vessel, or specify the vehicle or other conveyance used on an authorized inland route,] whereof
is [master, president, or agent, &c.,]
to the port of [Galveston, or other fiourth port of entry,] to be rewarehoused thereat, according to law; which merchandise was imported
from [Liverpool, or other foreign port,] into the port of [New York, or
other first port of entry,] and duly warehoused thereat, on the
da.y ^f
, 1 8 4 .; and transported thence per the [insert the
denomination and name of the vessel, or specify the vehicle or conveyance used on an authorized inland route,] whereof
was [master,
president, or agent, &c.,] into the port of [Charleston, or other second
port of entry,] duly entered and deposited in public store thereat, on
the
day of
, 184 ; and was brought from the port of
[Charleston, or other second port of entry] per the [insert the denomination and name of the vessel, or specify the vehicle or conveyance used
on an authorized inland route,] whereof
was [master, president,
or agent, &c.,] into the port of [Mobile, pr other port of entry beyond
the second,] for rewarehousing, and there duly entered, on the
day of
, 184 , by
, for rewarehousing, and deposited
accordingly in public store. ;
The merchandise must be described in the manner indicated by the
columnar part of form A.
And the entry must be signed by the person who makes it.
For the oath or affirmation to be administered, see those appended to
form A.
: When merchandise is to be transported for-rewarehousing beyond the
fiourth port, the entry must be made in- the manner last indicated, but
should be so modified as- to connect the proceeding with the previousentries, in conformity to the facts.
Form ofi Transportation Certificate to accompany Merchandise which is to be
entered fior rewarehousing. '
,
It shall be a tripllicate of the entry made to withdraw imports from
public store at one port of entry, to be conveyed to another, to be entered
for rewarehousing thereat, and be certified as follows:
DISTRICT OF ^
, PORT OF
,
day ofi
W e [or I].certify that the duties, amounting to
,
, 184 .
dollars ioo>
90
R E P O R T S OF T H E
[1846.
chargeable on the merchandise specified in the above [within or annexed]
tfiplicate of the entity made, at the cus tom-house in this port, by [insert
the name of the person who made the entry,] and which is now laden
in the [insert the denomination and name of the vessel, or specify, the
vehicle or conveyance used on an authorized inland route.,] and, destined
for the port of
, in the district of
, have been secured by
bond, duly executed by
and sureties;;. with condition to enter the
said merchandise, or to cause it to be entered, at the port of
aforesaid, to be rewarehoused thereat, in cpnformity to law.
k
•
•
•'
„__
«'
'*
'
V
Collector.
Naval Officer, [where there is one,]
[DO
Form ofi Bond to be executed when. Imports shall he entered at a first or other
port ofi entry, to be transported fior rewarehousing .at a secmd or other
port ofi entry.
•'
\;
" .
..
Know all men by these presents,- That we,, [here insert the names of
the importer, owner, or consignee, arid his sureties, with their respective
places of abode,] are held and jBrmly bound unto the United States of
America in the sum of
dollars, to be paid to the United States, for
the payment whereof we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Sealed with
our seals, dated this '
day of
, i n the year of our Lord one
thousand eight hundred and
forty:
' '
The condition of this obligation is such, That if the merchandise specified in the entry made at the custom-house in tha port of
., in the
district of
, on the
day of
/ , 1 8 4 ,; by [insert the
name ofthe person who made the entry,] consisting pf [here particularly
insert the marks, numbers, and denominations- of each package,, and, as
far as may he, their contents; or if in bulk, the name and quantities of
the articles,] intended to be withdrawn ffom the public stPre, and transported per the [insert the denomination and name of the vessel, or the
vehicle or conveyance used on an authorized inland.route,] whereof
is [master, president,.or agent, &c.,] to. the port of [insert the
name of the'port of destination,]^to be there redeposited in public store,
shall be landed at the port of [insert the port of destination,] and entered
for rewarehousing thereat, according to law, on. or before tha
daj^
of
, 184 ; [which day should be one before which the collector
and person who makes.the entry for transportation shall believe the said
merchandise may and would, ordinarily, arrive at its port of destination;
and in all cases must be within the term ofi dne year, to ba computed fi-pm
the day. on which the mefchandise was received into pubhc store, at the
first port .of entry;] and a certificate thereof, authenticated by the collector
of tbe pprt of [insert theport of destination,] ;shall be promptly produced
1846.]
S E C R E T A R Y OF T H E TREASURY.
91
and delivered by [insert the name of the principal] to the collector of
the port of [insert the port from which the merchandise was transported;]
then this obligation to be void;, else to remain in full force and virtue.
[L. s.~
Sealed and delivered >
L . S.
iri the presence of >
•
L. S.
[E.}
Form ofi Entry ofi Merchandise fior rewarehousing at a second port ofi. entry.,,
when accompanied by the prescribed transportatioii certificate. '
DISTRICT OF
, PORT OF
day ofi
,
, 184' .
Entry for rewarehousing of merchandise ti'ansported from the port of
[New York, or other first port of entry] by [insef t the name ofthe person
by or for whom it was entered for transportation] in the [insert the denomination and name ofthe vessel, or specify the vehicle or conveyance
used on an authorized ^inland route,] whereof ,
is [master,
president, or agent, &c.,] which merchandise was impprted by [insert
the name ofthe importer, owner, or consignee] in, the. [insert the denomination, and name ofthe vessel,] whereof
was master, from
[Liverpool, or other ibreign port] into the port of [insert the first port of
entry,] and has. been brought into the port of [insert the second port of
entry,] to be entered for deposite in public stbre thereat, and to secure
the duties chargeable thereon, in conformity to law.
• The description o f t h e merchandise must be made in the manner
indicated by the columnar part of form A.
The entry must be signed by the person who makes it.
The permit to unlade must be similar to the one that is appended to
the form of entry A.
And the oath or affirmation to be administered to the person who.
makes the entry for rewarehousing at a second port must be as follows:
I [insert his name] do solemnly, sincerely, and truly swear, [or affirm,]
that the articles specified in the above [annexed, or within]" entry, as
having been transported from the port of [insert the first port of entry]
by [insert the name of the importer, owner, or consignee,] per the [insert
the denominatibn and name of the vessel, or specify the vehicle or conveyance used on an authorized inland route,] whereof
is [master,
presiderit, or agent, &c.,] to be entered for rewai'ehousing, a t t h e port
of [insert the second port of entry,] are the same in quantity, quality,
package, and value, necessary and unavoidable wastage or damage only
eneepted, as at the time ofi importation by
.
, firom [Liverpool, or
other fioreign port;] or, when the case requires it, in lieu of the aforegoing words printed.in itahcs, insert the fpllpwing: as at the time of
purchase from ' .
, the vendee of
,
. , who imported them
from [Liverpool or other foreign port.] Sp help me, God,
1
92
R E P O R T S OF T H E
.
.
[1846.
[F-]
- .
Form, ofi a Bond to be executed when Imports shall be enteredfiorrewarehousing.
Know all men by these presents. That we [insert the names pf the
importer, owner, of consignee, and sureties, with their respective places
of abode] are held and firmly bound unto the United States of America,
. in the sum of
dollars, to be paid to the United States, for
the payment whereof, we bind ourselves, our heirs, executors, administrators, jointly and severally, firmly by these presents. Sealed with our
seals, dated this
dayof
, In the year of our Lord
one thousand eight hundred and forty. :
The condition of.this obligation is such,''That if the above bounden
[here insert the names of the principal and sureties,] or either of them,
or either of their heirs, executors, or administrators, at or before the end
of one year, to be computed from the
day of
.
, 184 ,
when the merchandisa this day entered by [or for] tha above bounden
[insert the name of the principal,]'as having been transported from the
port bf [insert thefirst poft of entry,] per the [insert the denomination
and name of the vessel,.or specify the vehicle or conveyance used on
an authorized inland route,] to the port of [insert the port of destination,]
for rewarehousing thereat, first havingbeen entered for warehousing, was
deposited in pubhc store at the port of [yn^ertthe first port of entry] by
or for [insert the name of the importer, owner, or consignee] as imported
in the [insert the denomination and name of the Vessel,] whereof
was master, from [Liverpool, or other foreign,port,] shall and do
well and truly pay, or cause to be paid, urito the collector of the customs
for the port of
, for the -time being, the sum of
dollars foo) or the amount of the duties, to be ascertained as due and
owing on the aforesaid merchandise, or shall otherwise secure, or cause
the amount of said duties to be secured, conformably to law, then this
obligation to be void; else to remain in full fprce and virtue.
,[L. S.
Sealed and delivered )
in the presence of >
^
[L. s.'
,[i^» s."
'
Form ofi a Certificate to he issued when Goods havebeen didy entered and rewarer
housed at a second port ofi entry, or one beyond it.
DISTRICT OF
, PORT OF '
,
day ofi
• , 184 .
I do hereby certify, that the merchandise, consisting pf [here particularly insert the maiks, numbers, and denominations of each package,
and, as far as mky be, their contents; br, if in bulk, the^ names and
quantities ofthe articles,] and mentioried in the transpbrtation certificate,
issued at the portof
, on the
day of
, 184 , as
having been thereat entered by
, for transportation to this port,
per the [insert the denomination a.nd name of the vessel, or specify the
vehicle or conveyance used on an authorized inland route] tb be reware
1846.]
S E C R E T A R Y OF T H E TREASURY.
1 93
housed, has been duly entered and deposited in public store, at thijport,
and bond given to secure the duties thereon, in conformity to law.
Witness my hand and seal this
ay of
( Seal )
, 184 .
]
of y
:
( Office. )
~, .
ollecyr.
When imports are to be entered for deposite in public store, at eport
beyond the second port of entry, the forms of entry, oath, or affirmdon,
permit, bond for duties, and ceftificate for the cancellation of transportation bond, must be varied after the manner indicated by forms C, o as
to connect each proceeding with its antecedent.
[G.J
,
Form ofi Entry to be used when Imports enteredfiorwarehousing, and on which
duties have not been paid, are to be exported firom the public stores at a fint
port ofi entry to a fioreign port or place, befiore the end ofi one year, to he
computedfirom.the day when they were so warehoused.
DISTRICT OF
.
, PORT OF
day ofi
,
, 184 ,
Entry of merchandise intended to be exported by [insert the name of
the exporter,] on board of the [insert the denomination and name ofthe
vessel,] whereof
is master, for [Havana, .or other foreign port,]
which merchandise wa,s imported into the port of [New York, br other
first port of entry,] duly entered for warehousing, and deposited in public_
store thef eat, on the
day of
5 184 , by [insert the
name of the. importer,] per the [insert the denomination and narae ofthe
vessel,] whereof
^ . was m.aster, from [.Liverpool or other foreign
port.]
When merchandise so warehoused at a second port of entr}^- is to be
thence so exported, add to the aforegoing form the following words, viz:.,
And was brought from the port of [New York, or other ficrst port of
entfy,] per the [insert the denomination and name' of. the vessel, or
specify the vehicle or pther conveyance used on an authorized iriland
route,] whereof
was [master, president, or agent, &c.,] into
the port of [Charleston, or other second port of entry,] for rewarehousing,
and duly entered thereat, on the
day of
, 184 ,
by
, for rewarehousing, and deposited accordingly in public
store.
. And when being warehoused at a port bf entry beyond the second, it is ,
to be thence so exported, substitute the word transported for the word
brought in the aforegoing paragraph; and add, at the end thereof, the following words, viz:
And was brought from the port of [Charleston, or the second port of
entry,] per the [insert the denomination and name of the vessel, or specify
94
R E P O R T S OF T H E
[1846.
the vnicle or other conveya;nce used on^ an authorized inland route,]
wherof
was [master, president, or agent, &c.,] into the port
of [Mbile, or other port of entry beyond the second,] for re warehpusing,
and (ily entered thereat, on the
day of
, 184 , by
, for rewarehousing, and deposited accofdingly in public store.
Th rnerchandise to be so exported must be described in the manner
indic/ted by the columnar part of form A.
Oatn^or affirmation] to be taken by the exporter, when he presents either ofi
the afioregoing entries.
.
.
1/
, do solemnly, sincerely, and truly swear [or affirm] that
the'articles specified in the above [annexed, or within] entry, are truly
intended to be taken from the' public stores and laden, on board of the
[insert the denomination and name ofthe vessel,] whereof
is/master, destined for [Havana, or other foreign port or place,] and to
be exported in said vessel to the port or place last aforesaid,, and are not
intended to be relanded within the United States. ; So help me, God.
And the Permit to lade said merchandise must be asfiollows:
DISTRICT OF
, PORT OF .
day ofi
,
, 184 .
To [the Surveyor or Inspector ofi the port:]
Ypu will cause the articles specified in the entfy made by [insert the
name of the person who.made.it] to be examined, and if found to agree
exactly therewith, wUl have them [weighed, gauged, or measured, as the
case may require,] and then permit the same to be laden on board of the
[insert the denomination and name of the vessel,] whereof
is
master, bound for [insert the foreign port, of place of destination,] to be
landed thereat, or beyond the limits ofthe United States, viz:
[Here particularly insert the marks, numbers, and denomination ofeach
package, and as far as may be their contents; br, if in bulk, the names
and quantities of the articles.]
Collector,
Naval Officer, [where there is one.]
•'
Oaths or Affirmations.
When the person who enters merchandise for exportation from the
pubhc stores at the original or other port of entry, to a foreign port or
place, is the person who imported the same into the United States,.or into
a second or other port of entry, he shall, after the lading thereof, verify
his export entry by the following oath or affirmation:
I [insert his name] do solemnly, sincerely, and truly swear [or affirrii]
that the articles specified in the above, [annexed or within] entry were
imported by me [or consigned to me, as the case may be] in the [insert
1846.]
S E C R E T A R Y OF T H E TREASURY.
95
the denomination and name of the vessel, or specify the vehicle or conveyance used on an authorized inland route,] whereof [insert the name]
was [master, president, or agent, Sec,,] from [insert the name ofthe port
or place where from;] that they were duly entefed by me at the customhouse of this port, for [warehousing, or rewarehousing,] and the duties
secured to be paid thereon; that they are the same in quaritity, quality,
package, and value, as at*the time of importation, necessary or unavoidable wastage Or damage only excepted, and are^ now actually laden on
board the [insert deriorhination and name of the vessel,] whereof [insert
the name] is master; and that they are truly intended to be exported
by me in.the said vessel, to the port of [insert the name of the fbreign
port or place,] and are not intended to be relanded within the limits of
the United States. So help me, God. ^
And where merchandise in pubhc store at the original or other port of
entry has been sold, and the owner has entered it for transportation to a
foreigri .port or place, the oath or affirmation of the exporter shall be as
follows:
I [insert his name] do solemnly, sincerely, and truly swear [or affirm]
that the articles specified in the above [annexed or within] entry, as
imported by [or consigned to] me, were truly imported by [or consigned
to] me in the [insert the denomination and name ofthe vessel, or specify
the vehicle or conveyance used on a.n authorized inland route,] whereof
[insert the name] was [master^ president, or agent, &c.,] from [insert the
place where from;], that they were duly eritered by me at the customhouse of this port for warehousing, [or rewarehousing^] and the duties
thereon secured in conformity to l a w ; that thej^ were the same in quantity, quality, package, and value, necessary and unavoidable wastage or
damage only excepted, at the time of sale to [insert the name of the
person to whom sold, and if sold to one person forthe account of another, ,
state that fact,] as at the time of importation. So help me, God. .
And when goods in public store are entered by a person otherthan
the importer for exportation from the j^r^^, or another port of entry, to a
foreign port or place, he shall, after the lading thereof, verify his export
entry by the foUowing oath or^affirmation:
I [insert the name of the person" making the entry] do solemnly,
sincerely, and tfuly swear [or affirm] that the articles specified in the
above [annexed or within] entry were purchased by me [and if for
another person say for accountof whom, and insert his riame,] from
[insert the name of the vendor ;] that they are now actuaUy laden in
the [insert the .-denomination and name of the vessel, or specify the
vehicle or other conveyance used on an authorized inland route,] .^whereof
[insert the name]-is master, and were at the time of such lading, and
are now, the same in quantity, quality, .package, a;nd value, necessary
and unavoidable wastage or damage only excepted, as at the time of
purchase; and that they are truly intended to be exported by me in the
said vessel, to the port of [insert the name of the foreign port or place,]
and are not intended to be relanded within the limits of the United
States. So help''me, God.
And the oath or -affirmation to foe taken bj'- any other person than the
96
R E P O R T S OF T H E
[1846.
importer or exporter of merchandise deposited in public store, who may
have bought or sold the same, shall be as follows:
I [hare insert the name] do solemnly, sincerely, and truly swear [or
affirm] that the articles specified in the above [within or annexed] entrywere purchased by me fiom [ins.ert the name of the person from whom
purchased,] and were sold by me to [insert the name of the person to
whom sold,] and that they w^ere not, to the best of niy knowledge or
belief, altered, or in any respect changed in quantity, quality, package,
or value, necessary or unavoidable wastage or damage only excepted,
from the time ofsaid purchase until the time of said sale. So help me,
God.
[H.]
Form ofi Bond to be giveri when Imports entered fior warehousing are exported
directly firom the public stores to a foreign country.
'
Know all men b}^ these presents. That we, [here insert the names of
the exporter and sureties, with their respective places of abode,] are held,"'
and firmly bound to the United States of America, in the sum of
dollars, [equal to double the amount of duties,] to be paid to the United
States, for the payment whereof w e bind ourselves, our heirs, executors,
and administrators, jointly and severally, firmly h j these presents.
Sealed with our seals, dated this
day of
., iri the year of
our- Lord one thousand eight hundred and forty•: •
The condition of this obligation is such, That if the merchandise
entered at the custom-house at the port bf "
, on the
day of
, 184 , by
, consisting of [insert' the marks, numbers, and
denominations ofeach package, and as far as may be their contents, or,,
ifin bulk, the names and quantities ofthe articles,] to be exported from
the public stores thereat, on board of the [insert the denomination and
name of the vessel,] whereof
• is master, to the port of [Havana,'
or other foreign port or place,] or any part of said merchandise, be not
relanded in any port or place within the limits'of the United States;
and if certificates and other proofs, similar to those which are required
by law when merchandise^ has been exported with the benefit of drawback, ofthe deliveiy ofthe same at the port.of [Havana, or some other
foreign port or place,] without the hmits of the United States as aforesaid, shaU be produced to the collector of customs at the port of [NewYork of other portof exportation] for the time being, within [insert one
year, if exported to any port of Europe or America; or two years, if to.
any port of Asia or Africa,] from the date hereof—then this obligation
shall be void; else shall remain in full force.
Sealed and delivered )
in the pfesence of )
[L. S.]
[L. S.]
When imports that have been duly entered for warehousing are to be
1846.]
S E C R E T A R Y OF T H E TREASURY.
97
withdrawn from the public stores, on the payment of the duties and
expenses chargeable thereon, the form of entries, of oaths or affirmations,
and of permit given under letter C, should be used aftefthe following
modifications have been made:
From each ofsaid forms of entries strike out the words *' and transported," in the fourth line, and aU thereafter preceding the words
** which merchandise," in the seventh line.
From thefirst ofsaid oaths or affirmations strike out all between the
word ''excepted," in its tenth line, to the word " so," in its last line.
The second and fiourth of said fbrms may be used without any modification. In the fiourth one of them insert after the word "actualty^" in its
third line, the words "deposited in the public stores," and strike out all
of the words in its fourth line, with those in the fifth line. preceding the
words ''and were;" also the word "lading," in jts sixth line, and substitute for it the word " deposite;" further, strike out all between the
word "purchased," in its seventh line, and the word "so," in its last
line.
From said form of permit strike out all between the w o r d s " to be,"
inits fifth line, and the word " v i z : " in its eighth hne; and insert in
lieu thereof the words "withdrawn from public store;" also insert
before the collector's signature the words " a s the duties and expenses
chargeable thereon have been actually paid." ^
VOL. VI.—7.
CO
00
Account ofi Merchandise, entered fior warehousing, that remained one year without payment ofi the duties and charges thereon, sold
at public auction on the
day ofi
, 184 , at the port ofi
, in the district ofi
• , public notice
thereofi having been first duly given.
o
IMPORTED
INVOICE VALUE, & C .
5+H
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Into the United States.
S3
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Coastwise.
Cost.
Charges.
Qi
APPRAISED VALUE, OR VALUE AT PORT OF ENTRY, SUBJECT TO
AD VALOREM RATES OF DUTY, VIZ :
30
25
20
IOO
40
15
10
5
per ct. per ct. per ct. per ct. per ct. per ct. per ct. per ct.
i
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p.ct. p.ct. p.ct. p.ct. p.ct. p. ct. p.ct. p. ct.
GROSS
AMOUNT
OF
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TOTAL
AMOUNT
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^ >^
EXPENSES.
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Labor. Cooperage.
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Collector.
CD
CO
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Return of Goods, Wares, and Merchandise, deposited in public store in the port ofi
, in the district ofi
, and remaining
therein on the
day ofi
, 184 , prepared agreeably to the instructions ofi the Secretary ofi the Treasury, under the 4th
section ofi the act ofi Congress ofi the 6th ofi August, 1846, entitled " An act to establish a warehousing system, and to amend an
act entitled ^ An act to provide revenue firom imports, and.to change and modify existing laws imposing duties on' imports, and
fior other purposes,"^ " approved 6th Jidy, 1846.
Q
ARTICLES.
PACKAGES,
DUTIABLE
VALUE.
Quantities.
Denominations.
u
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1.
05
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Denomination, &c.,
to be alphabeticallyarranged.
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[where there is one.]
Collector^
1846.]
S E C R E T A R Y OF T H E TREASURY.
1^01
Circular Instructions to Collectors and other officers ofthe Customs..
TREASURY DEPARTMENT, Octpber 30,1846.
The following instructions amendatory of and additional to those contained in the circular instructions dated 14th August, 1846, are transmitted for the government of the officers of the customs.
The entry of goods for warehousing shall be of the following form,
[form I,] and must be verified under oath or affirmation as prescribed
by the Ith section of the act of 1st March, 1823, and all the requirements of the 6th, 7th, 8th, and l l t h sections qf that act must be strictly
adhered to.
If a part of an importation is to be landed and the duties paid forthwith, and the remainder warehoused, the two entries must be made
simultaneously, in which case the word "entry," where it occurs in the .
oath, should be changed to "entries;" and if the importation is embraced
in more than one bill of lading or invoice, those words also should be
changed to the plural.
If no invoice has been received, the goods may be entered in conformity with the 2d section ofthe act of 1st March, 1823, but cannot be
entered for warehousing.
When the duty has been estimated on the entry, and a copy thereof
deposited with the naval afficer, the collector shall take a bond, with
satisfactory security, according to form 2, in double the amount of the
duties: he will then issue an order [form 3] to the inspector, to send the
•goods to the public store, indicating in said order which are to be weighed,
gauged, measured, or marked.
When the goods have been deposited in the warehouse, the collector
shall cause them to be comparecl with the invoice, and the dutiable value,
quantity, and character thereof, ascertained in the manner provided by
law; and after the report of the appraisers has been received by the
collector, the importer, agent, or purchaser may withdraw any entire
case or package, or any quantity not less than one ton in weight, if imported in bulk.
If withdrawn for consumption, the entry, a copy of which shall be
deposited with the naval officer, shall be made according to form 4 ; and
upon the payment of the appropriate duty, a permit [form 5] shall be
granted for the delivery thereof.
If withdrawn for transportation to another district, the entr}^ shall be
in conformity with forin 6, verified by oath similar to form 7, and the
person so entering shaU give bond, with satisfactory security, according
to form 8; when the bond has been completed, the collector and naval
officer shall grant a certificate, [form 9,] to accompany the goods, and
the collector shall certify to a copy from the original invoice as per form
10, and shall issue a permit, to be countersigned by the naval officer, to
deliver the goods for transportation, [form 11.]
When the goods have aiTived at the port of destination, they may be
deposited in the public store and the duty paid forthwith, in which case
the entry shall be as per form 12, the permit to be according to form 24;
102
R E P O R T S OF T H E
[1846,
if the duty is not paid forthwith, the entry for warehousing shall be in
accordance with form 13, which entry, when presented to the collector,
shall be accompanied with the transportation certificate [9] and copy
from invoice, [10,] and shall be verified by the oath ofthe owner or consignee, as per form 14; the collector will then take a bond, with satisfactory security, according to form 15; when the goods are deposited in
warehouse they must be subjected tothe same examination as is required.
by law on the importation of goods from foreign ports, and must be
careTully comparecl with the copy from original invoice. If the collector
is satisfied that the goods so examined are the identical goods described
in the transportation certificate, he will grant a copy thereof and certifythereon according to form 16; which certificate being presented t o t h e
collector at the port from whence the goods were transported, the bond
[8] may be cancelled.
If the goods are withdrawn from warehouse at the port of original
impor tation, yo?" exportation, then entry as per form 17 must be made, the
oath pi;escribecl in form 18 taken, and bond, with satisfactory securit}^ as
per form 19, given for the delivery of the goods at a foreign port or
place; when the bond is received, the collector and naval officer will
- issue a permit to deliver the goods to the surveyor, [form 20,] and shall
direct the surveyor to cause the same to be laden on board for exportation, indicating which are to be weighed, gauged, or measured, which
direction shall be as perform 2 1 : the officer under whose inspection the
goods are shipped must certify on the entry as per form 22; to cancel
the export bond, [19,] the exporter must furnish the proofs required by
la.w.
^
If the goods, after being warehoused at the second port, are to be
ivithdrawn, ancl the duty thereon paid, the entry shall be according to form
23. On the payment of the duties, the collector wiU grant the fbllowing
permit, to be countersigned by the naval officer. See form 24.
If withdrawn for troMsportation to a third port, the entry must be in
conformity with form 25, and an oath, as per form 7, taken; after taking
a bond, with satisfactoiy security, same as form 8, a permit for the delivery of the goods for transportation, as per form 26, shall be issued;
and the collector shall grant to the person so entering the goods for transportation a copy of the original transportation certificate, and a copy of
the certified copy from invoice, upon which he shall certify as per forms
27 and^ 28.
When the goods have arrived at the third port, the owner or consignee
' shall make an entry thereof according to form 29, verifying the same by
oath, as per form 14, and by producing the transportation certificate and
invoice copy issued at the port from whence the goods were transported;
the collector will then take a bond according to fbrm 15, and will catisW.\
the goods to be examined and compared with the invoice, and, if fomfii '-^'
to agree exactly therewith, will issue the certificate required to be issi^^M^
by the collector at the second port in like cases; which certificate beiiig^'^'
presentecl to the collector at the port from whence last transferred, the
bond [8] may be cancelled.
''^-.
If the goods are intended to he withdrawn fior exportation from the .
second, third, or subsequent ports, the entry for exportation to be as p e r
1846.]
SECRETARY OF T H E TREASURY.
103
form 30; the order to deliver to the surveyor as per form 3 1 ; first requiring the oath and bond prescribed to be taken in like cases when goods
are exported from the warehouses at the port of original importation.
The form prescribed for withdrawing goods from a second port of
warehousing may also be used at the third or fourth port, and those used
in entering goods at a third port may be used also at subsequent ports at'
which they may be entered for warehousing.
To prevent frauds upon the revenue, wines and spirituous liquors imported in casks, demijohns, or other similar vessels, must be encased at
the expense of the shipper, before delivery from the warehouse, if
entered for transportation; and aU other packages containing more than
one quality or description of goods, and liable to have their contents
changed in transitu, should be corded and sealed in the manner prescribed by the instructions of the Department with reference to goods
entered for transportation to Santa Fe and Chihuahua, dated 25th February, 1846. Great care should be taken at the port of destination to
ascertain that no change has been made in the contents of the package,
by withdrawing any portion of the goods and substituting a different or
inferior article.
Wines and other distilled spirits heretofore deposited in public store,
under the dhection of the surveyor, or in private stores, under the joint
custody of the surveyor and importer, to secure the right of drawback
on the exportation thereof, must be stored hereafter in the public stores
hired by the collectors, except where stores have already been hired fbr
that purpose by the surveyors, who, are hereby instructed tohheno more
stores for that purpose, nor to renew any leases already macle. Goods
on'which the duties have not been paid, cannot be stored for a longer
period than one year, to be computed from the date of original importation, (the day on which the vessel entered,) without being subject to sale
in the manner prescribed by the first section of the act of 6th August,
1846, but this limitation of one year does not apply to goods after the
duties are paid, nor to goods exempt from duty; but all goods upon
which the duties have been paid either before or after the storing, and
goods exempt from, duty, may remain in public store for any period oftime, so long as the usual storage is paid.
When goods have been deposited in the public stores, the owner or
. importer, on application therefor, shall be entitled to receive a certificate
(as per form 32) either for the entire importation, or for each package or
parcel thereof, on payment of twenty cents for each certificate; which
certificate shall be issued and signed by the coilector, or by some person
to be designated for that purpose by the collector, with the^ approbation
of the Secretary of the Treasury; which person shall be entitled to receive from the importer a copy of the warehousing entry, and shall be
allowed to retain out of the money received for certificates such reasonable amount as may be fixed by the collector, with the sanction of the
Secretary of the Treasury, as his compensation; and the residue thereof,
if any, after deducting the expense of printing, fitting up, registering and
cancelling said certificates, shall be paid over to the collector, to be by
him placed to the credit of the Treasurer of the United States.
When a permit has been issued for the withdrawal of goods ware
104
R E P O R T S OF T H E
[1846.
housed, the storekeeper or other, officer having custody of the goods is
instructed not to dehver the goods until he has ascertained that a certificate has not been issued, unless the certificate, if issued, is presented
with the permit, or has been cancelled.
In addition to the quarterly report required in previous instructibns,
each collector is directed to furnish a quarterly statement, showing what
goods have been withdrawn from the warehouses in his district for transportation tb the warehouses in another^ district, designating in such staternent the time when transported, the marks, numbers, description, and:
contents of each package or parcel, and the dutiable value of each, and
to what port transported, arranging the statement in such manner as
will exhibit the transfers to each port; also a statement showing what
transfers have been made into their port from warehouses in other districts, designating the transfers from each port separately, stating the
marks, numbers, value, &c., and accounting for each package received
by a separate statement of the duties collected on goods so transferred-,
and indicating what remain in warehouse.
When goods are withdrawn from warehouse in quantities lessthan
the entire importation, the expense of weighing, ganging, of measuring,^
must be paid by the owner, importer, or agent, if it be necessary to
weigh, gauge, or measure such portion, in order to ascertain the dutiable
value.
The warehouses shall be opened at sunrise and closed at sunset, and
no fire or lights must be, permitted therein.
^^
R. J. W A L K E R , Secretary ofi the Treasury,
FORM L
.
.
.
>-00
CUSTOM-HOUSE, N E W YORK,
Collector's Office, September 6, 1846.
cl
W A R E H O U S E ENTRY.
Entry ofi Merchandise imported on the 2d day ofi September, 1846, hy William Wilson, in^ the ship Roscoe, Delano master, firom
Liverpool.
Marks.
Packages and contents.
Gluantity.
20 per cent,
25 per cent.
30 per cent.
IQO per cent.
Total.
Dutiable value
each package.
o
w
>
(P)
One cask brandy
.'....
One case linens, 50 p i e c e s . . . . . . . . . . .
One case cloths, 2 pieces.
One case merinoes. — . . . . . . . . . . . . .
One case cambric dimity.
One case printed muslins.
One case "gros de Naples," 20 pieces
One crate earthenware
One trunk clothing.
One demijohn cordial.
90 gallons .
1,250 yards £62
35 yards . .
21 pieces ..
300 pieces .
50 pieces ..
600 pieces .
per invoice,
per invoice.
5 gallons ..
Inland transport'n and shipp'g charges
160
I
Commissions, 2 | per cent
161
4
165
<^90
10
^90
62
17
42
60
37
60
10
50
10
119
I
IOO
I
439
3
120
3
IOI
2
443
10
II
123
103 10
454
10
.^17
4'2
10
£m
60
61 16
O
10
>
a
W I L L I A M WILSON.
o
106
R E P O R T S OF T H E
[1846.
FORM. II.
Know all men by these presents. That we, William Wilson, of the city
of New York, and Stephen Stevenson, of the city of New York, are
held and firmly bound unto the Unitecl States of America in the sum
of three thousand dollars, to be paicl to the United S^tates, for the payment whereof we bind ourselves, our heirs, executors, and adniinistrators, jointly and severally, firmly by these presents. Sealed with our
seals, dated this sixth clay of Septeniber, in the year of our Lord, one
thousand eight hundred and forty-six.
The condition of this obligation is such. That if the above bounden
WiUiam Wilson and Stephen Stevenson, or either of them, or either of
their heirs, executors, or administrators, shall, on or before the expiration
of one year,^to be computed from the date of the importation of the
goods, wares, and merchandise hereinafter mentioned, well and truly
pay or cause to be paid unto the collector of the customs for the port of
New York for the time being, .the sum of one thousand five hundred dol- •
Ikrs, or the amount of duties to be ascertained as due and owing on
goods, wares, and merchandise, imported by William Wilson, in the ship
Roscoe, Delano master, from Liverpool, cousistingof—(B) 1 to 10—-one
cask brandy, six cases of dry goods, one crate "earthenware, one demijohn cordial, and one trunk clothing, or shall in the mode prescribed by
law, on or before the expiration of the year aforesaid, withdraw the said
goods from the pubhc stores where they may be deposited at the port of
New York, then this obligation to be void; otherwise to remain in full
fbrce and virtue.
WILLIAM WILSON,
[L. S.]
STEPHEN STEVENSON, [L. S.]
Sealed and delivered in the presence of—
J. BLUXOME.
NOTE.—The date of importation has been determined to be the day on which the vessel
arrives at the port of destination.
FORM III.
CUSTOM-HOUSE, N E W YORK,
COLLECTOR'S O F F I C E , September 6,
1846.
To the Inspectors ofi the port:
^
You are directed to send to the pubhc store. No. 36, New street, under
the warehouse bill,
(B) 1. One case brandy.
2 to 7. Six cases merchandise.
8. One crate earthenware.
9. One trunk clothing.
10. One demijohn cordial.
Imported' by WiUiam Wilson, in the ship Roscoe, Delano master
from Liverpool..
C. W . L A W R E N C E , Collector.'
NOTE.—Designate in the order which are to be weighed, gauged, measured, or marked.
1846.]
107
S E C R E T A R Y OF T H E TREASURY.
FORM IV.
CUSTOM-HOUSE, N E W YORK,
COLLECTOR'S O F F I C E , September
26, 1.846.
Entry ofi Merchandise intended to be withdrawn firom wa,rehouse by Joseph
Johnson^ which was imported into this district on the 2d Septemher, 1846,
by William Wilson, in the ship Roscoe, Delano master, firom Liverpool.
Marks.
(B)
No.
5
Packages and description.
One case cambric dimity
Charges (proportion)
Commissions 2^ p. c.
300 pieces"
.£60
0
1
12
10
62 . ' 2
J O S E P H JOHNSON.
NOTE.—No oath is required on withdrawal, where the duties are paid forthwith ; if withdrawn by a person other than the importer, the consent of the importer, endorsed on the entry,
should be obtained, as follows :
*'I authorize Joseph Johnson to withdraw (B) 5, described in this entry.
^
.
" W I L L I A M WILSON."
FORMV.
DISTRICT OF N E W YORK, PORT OF N E W YORK,
CUSTOM-HOUSE, September 26, 1846.
To the Storekeeper ofi the port:
Joseph Johnson having paid the duties chargeable by law on
(B^ 5—one case cambric dimity, imported into this district on the 2d
September, 1846, by WiUiam WUson, in the ship Roscoe, whereof
Delano was master, from Liverpool, you will dehver the same.
C. W. LAWRENCE, Collector.
MICHAEL HOFFMAN, Naval Officer.
jSfoTB.—Designate if to be weighed, gauged, or measured.
[1846.
R E P O R T S OF T H E
108
FORM VI.
CUSTOM-HOUSE, NEAV YORK, September 26,
1846.
Entry ofi Merchandise intended to be withdrawn firom warehouse by Henry
Thomas,fiortransportation tb St. Louis, which was imported into this district
on the 2d September, 1846, by William Wilson, in the ship Roscoe^ whereofi
Delano was master, firom Liverpool.
Marks. Nos.
(B)
5
Packages and contents.
One oase cambric dimity.
Charges . .
Commissions . .
\
300 pieces £ 6 0
0
1
12
10
62
2.
^ 6 2 25.,. equal to $301; at 20 per cent., $60 20.
Amount of duties, $60 20.
HENRY THOMAS.
FORM VII.
port ofi New York:.
I, Henry Thomas, do solemnly, sincerely, and truly swear [or affirm]
that the goocls described in the within entry, now delivered by me to the
collector of the customs for the port of New York, are truly and in good
faith intended by me to be transported to the port of St. Louis; that I
will use my best exertions to cause the transportation thereof to the said
port of destination with due diligence and despatch; and that, to the
best of my knowledge^ and belief, the said goods are now the same in
Cfuality, quantity, value, and package, unavoidable wastage and damage
only excepted, as at the time of importation. So help me, God.
HENRY THOMAS.
Sworn to this 26th September, 1846, before me.
C. W: L A W R E N C E , Collector.
DISTRICT OF N E W YORK,
NOTE.—No other oath required.
FORM VIII.
Know all men by these presents, That we, Henry Thomas, ofthe city
of New Yoi*, and William WUson, ofthe city of New York, and James
Thorne, of the city of Brooklyn, are held and firmly bound unto the
United States of America, in the sum of one hundred and twenty-five
dollars, to be paid to the United States, fbr the payment whereof we
bind ourselves, our heirs, executors, and administrators, jointly ancl
severally, firmly by these presents. Sealed with our seals, dated this
1846.]
SECRETARY OF T H E TREASURY.
109
twenty-sixth da}^- of September, in the year of our Lord one thousand
eight himdred and 'forty-six.
The condition of this obligation is such. That if the above bounden
Henry Thomas, William Wilson, and James Thorne, or either of them,
or either of their heirs, executors, or administrators, shall, within'^
days from the date hereof, produce and deposite with the collector of
the customs for the port of New York, for the time being, satisfactory
evidence that the merchandise described in einy entry made at the customhouse, New.York, by Henry Thomas, for withdrawal from warehouse, of
(B) 5. One case cambric dimity,
to be transported to, and.warehoused at, St. Louis, has been deposited
in a public warehouse at said port, according to law, underthe custody
of the collector of said port, then this obligation to be void; otherwise
to remain in full force and virtue.
HENRY THOMAS, [L. S.]
W I L L I A M WILSON, [L. S.]
JAMES THORNE,
[ L . s.]
Sealed and delivered in presence o i ls A AC BLUXOME.
FORM IX. • ^
W e hereby certify, that the following goods were imported into this
district on the 2d September, 1846, by William Wilson, inthe ship Roscoe,
Delano master, from Liverpool, and have been withdrawn from the
warehouse according to law., by. Henry Thomas, fbr transportation to
St. Louis:
(B) 5. One case cambric dimity, 300 pieces
<£60 0 0
Charges
0 12 0
Commissions, 2^ per cent .
1 10 0
62
2 0
and. thatthe duty ascertained to be chargeable thereon amounts to sixty
20-100 doUars.
CusTOM-HousE, N E W YORK, September 26, 1846.
C. W. L A W R E N C E , Collector.
[Offi'cial seal.]
MICHAEL HOFFMAN, Naval Officer.
FORM X.
Copy froni. the original invoice of goods imported into this district on
the 2d September, 1846, by William Wilson, in the ship Roscoe, Delano
master, from Liverpool:
* NOTE.—Fill the blank with such number of days as the collector may deem sufficientto
transport the goods to the port of destination, and receive the satisfactory evidence required.
110
^
R E P O R T S OF T H E
(B) 5. 50
50
100
100
[1846.
pieces 4-4 cambric dimity. No. 1, 3^. a piece..
£ 7 10 0
pieces 4-4 cambric dimity. No. 2, 3^.6^. a p i e c e . . . .
8 15 0
pieces 4-4 cambric dimity. No. 3, 4^. a p i e c e . . . . . . 20 00 0
pieces 4-4 cambric dimity. No. 4, 45. 6d. a piece. . . . 22 10 0
Case and packing
-:..
1 5 0
£ 6 0 00 0
Dated in
MANCHESTER,
(Signed)
August 1, 1846.
" A . .& S. HENRY & Cb." •
I hereby certify that the above is a true copy from the original invoice
produced to me on entry, and on file in my office.
C. W . L A W R E N C E , CoZZec^or.
[Official seal.]
—
—
"i
FORM XI.
DISTRICT OF N E W YORK, PORT OF N E W YORK,
CUSTOM-HOUSE, September 26, 1846.
To the Storekeeper ofi the port:
Hemy Thomas having entered into bonds, according to law, to dehver
(B) 5. One case cambric dimity
'
to the collector of the customs fbr the port of St. Louis, which were
imported into this ciistrict on the 2d September, 1846, by William Wilson,
in the ship Roscoe, Delano master, from Liverpool, you will deliver the
same.
C. W. L A W R E N C E , Collector.
MICHAEL HOFFMAN, Naval Officer.
NOTE.—Designate if to be weighed, gauged, or measured.
FORM XII.
CUSTOM-HOUSE, S T . LOUIS, October 14,
1846.
Entry ofi Merchandise withdrawn firom warehouse at the port ofi New Yorh
by Henry Thomas, fior transportation and rewarehousing at this district,
and now entered fior paynient ofi duties by George Brown.
Marks.
(B)
No.
•
5
^
Packages and description.
1 case cambric dimity. . . . 300 pieces
Charges.
Commissions
£66
0
1
12
10
.£62
2
Amount of duties payable, $60 20.
NOTE.—No oath required on making this entry.
GEORGE BROWN.
1846.]
S E C R E T A R Y OF T H E TREASURY.
Ill
FORM XIII.
CUSTOM-HOUSE, S T . LOUIS, October 14,
1846.
Entry ofi Merchandise intended to be warehoused by George Brown, which
were withdrawn firom. warehouse at the port ofi New York, by Henry
Thomas, fior transportation and rewarehousing in this district.
Marks.
(B)
No.
5
Packages and description.
1 case cambric dimity
Charges
Commissions
.
300 pieces
.
£66
0
1
12
10
^62
2
Duties chargeable, $60 20.
GEORGE BROWN.
FORM XIV.
Port ofi New York:
I, George Brown, do solemnly, sincerely, and truly swear that-the
certificates now dehvered by me to the collector of the customs fbr the
port of St. Louis are inthe same state-as when received by me; that the
goods described in the entry now delivered by me to the said collector
are the identical goods mentioned in said certificate; and that, to the best
of my knowledge and belief,, the said goods are the same in quality,
quantity, value, and package, .wastage and damage excepted, as at the
time of oris-inal importation. So help me, God.
GEORGE BROWN.
DISTRICT OF N E W YORK,
Sworn, to this 14th October, 1846, before me.
C H A R L E S BENTON, Collector.
FORM XV.
Know aU men by these presents, That we, George Brown and George
Thomas, of St Louis, are held and firmly bound unto the United
States of America, in the sum of one hundred and twenty-five cloUars,
to be paid to the United States.;' for the payment whereof we bind ourselves, our heirs, executors, and administrators, jointly and severally,
firmly by these presents. Sealed with our seals, dated this fourteenth
day of October, in the year of our Lord one thousand eight hundred
and forty-six.
The condition of this obligation is such. That if the above bounden
[1846.
R E P O R T S OF T H E
112
George Brown and George Thomas, or" either of them, or either of their
heirs, executors, or administrators, shall, on or before the expiration of
one yeax, to be computed from the day ofthe original importation ofthe
goods, wares, and merchandise enumerated herein, well and truly pa}^,
or cause to be paid, unto the collector of the customs for the port of St.
Louis, sixty clollars and twenty cents, or the amount of duty to be ascertained as clue ancl owing on goods, wares, ancl merchandise entered this
;day for warehousing by George Brown, consisting of
(B) 5. One case cambric dimity,
or shall, on or befbre the expiration of the year aforesaid, in the mode
prescribed by law, withdraw the said goods, wares, ancl merchandise
fromthe warehouse or warehouses at, the port of St. Louis, then this
obligation to be void; otherAvise to remain hi full force and virtue.
GEORGE BROWN, [L. S.]
GEORGE TH:0MAS, [L. S.]
Sealed and delivered
in presence of .
FORM XVI.
PORT OF S T . LOUIS, CUSTOM-HOUSE, October 14, V846.
I do hereby certify, that the identical goods described in the withiri
copy of a certificate, the original of which is on file in my office, have
been duly entered at this port, and cleposited in public stores.
C H A R L E S BENTON, Collector.
[Official Seal.]
. '
FORM XVII.
. .
CUSTOM-HOUSE, N E W YORK, September 26,
1846.
Entry ofi Merchandise intended to be withdrawn firom warehouse by Joseph
Johnson, and to be exported by him in the ship Dos Amigo, whereofi Costello
i^ master, fior Havana, which was imported into this district on the 2d September, 1846, by William Wilson, in the ship Roscoe, Delano master, firom
Liverpool, and entered fior warehousing according to .law.
Marks. . N o .
Packages and contents.
•
(B)
5
1 ease cambric dimity . . .
Charges,..'.
Commissions.
..
300 pieces
£&0
0
1
62
12
10
2
J O S E P H JOHNSON.
1846.]
S E C R E T A R Y OF T H E TREASURY.
113
F O R M XVIII.
port ofi New York:
I, Joseph Johnson, do solemnly, sincerely, and truly swear, that the
goods, wares, and merchandise described in the within entry now delivered by me to the collector of customs for the port of New York, are
truly intended to be exported by me to the port of Havana, without the
limits of the United States, and are not intended to be relanded within
the hmits of the United States. I further swear, that, to the best of my
knowledge and belief, the said goods, wares, and merchandise "are the
same in quality, quantity, value,'and package, wastage and damage
excepted, as a t t h e time of importation. So help me, God.
J O S E P H JOHNSON.
DISTRICT OF N E W YORK,
Sworn to this 26th September, 1846, before me;
C. W. L A W R E N C E , Collector.
FORM XIX.
Know all men by these presents That we, Joseph Johnson, of the city of
New York, and William Wilson, of the city of New York, are held and
firmly bound unto the United States of America, in the sum of one
hundred and twentyrfive dollars, to be paid to the United States, for the
payment whereof we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Sealed with our
seals, dated this twenty-sixth day of September, in the year of our Lord
one thousand eight hundred and forty-six.
t
The condition of this obligation is such. That if the merchandise
consisting of
'
(B) 5. One case cambric dimity,
entered this day by Joseph Johnson, to be exported in the ship Dos Amigo,
Costello master, for Havana, or any part thereof, be not relanded at any
port or place within the limits of the United States; and if certificates
and other proofs, similar to those which are required by law in cases
where goods have been exported fof benefit of drawback, of the delivery
of the same at the port of .Havana, or any other port or place without
the limits of the United States j as aforesaid, shall be pr.odu<ced to the
collector of the customs for the port of New York for the time b.eing,
within o?^e year from the date hereof, then this obligation to be void;
otherwise to remain in full force and virtue.
J O S E P H JOHNSON, [L. S.]
WILLIAM WILSON, [ L . S.]
Sealed and delivered )
in presence of
)
V O L . VI.—8.
114
R E P O R T S OF T H E
FORM
[1846.
XX.
DISTRICT OF N E W YORK, PORT OF N E W YORK,
CvsTOM-HovsB, September 26, 1846.
To the Storekeeper ofi the port:
Joseph Johnson having made entry and given bond according to law
to export
(B) 5. One case cambric dimity,
imported into this district on the 2d September, 1846, by William Wilson
in the ship Roscoe, Delano master, fiom Liverpool, you will deliver the
same to the surveyor of the port.
^•-^'
C. W. L A W R E N C E , Collector.
MICHAEL HOFFMAN, Naval Officer.
FORM XXI.
DISTRICT OF N E W YORK, PORT OF N E W YORK,
CUSTOM-HOUSE, September 26, 1846*
To the Surveyor ofi the port:
You will direct an inspector of the customs to examine the goods
described in Joseph Johnson's entry, and if found to agree exactly therewith, to superintend the lading thereof on board the ship Dos Antigo,
Costello master, for Havana; of which, w'hen completed, he will grant
a certificate.
C. W. L A W R E N C E , Collector.
MICHAEL HOFFMAN, Naval Officer.
NOTE.—Designate if to be weighed,,gauged, or measured.
FORM XXII.
PORT OF N E W YORK, September 26,
1846.
I have examined the goods described in the within entry, and finding
them to agree therewith, they were laden under my supervision on
board the ship Dos Amigo, Costello master, for' Havana.
G. A. GOODRICH, Inspector.
1846.]
115
S E C R E T A R Y OF T H E TREASURY.
FORM XXIII.
CUSTOM-HQUSE, S T . LOUIS, November. 1, 1846.
Entry ofi Merehandise intended to be withdrawn firom warehouse, and the
duties thereon paid, by Joseph Johnson, .which was brought into the district'^
on the' 14th October, 1846, by George Brown, and entered fior rewarehousing according to law.
/ : .
. .
Marks.
No.
•
1 case cambric d i m i t y . . . 300 pieces
Charges..........
. Commissions
(B.)
J
Packages and contents.
.
£60
0
1
12
10
62
2
Amount of duty payable, $60 20-100.
J O S E P H FRANKLIN.
NOTE.—No oath required.
FORM XXIV.
.
DISTRICT AND PORT OF S T . LOUIS,
• CUSTOM-HOUSE, iVo^mJer 1, 1846.
To the Storekeeper ofi the port:
Joseph-Franklin having paid the duties chargeable on
(B) 5. One case cambric dimity,
brought into this district on the 14th October, 1846, and entered for
warehousing by George Brown, you will deliver the same.
C H A R L E S BENTON, Collector.
A. BROAVNING, Naval Officer.
.NOTE.—Designate if to be weighed, gauged, or measured.
'
[184S.
REPORTS OF THE
116
FORM XXV.
OUSTOM-HOUSE, S T . Louis, iVb?;em&er 1, 1846.
Entry ofi Merchandise intended, to be withdrawn firom warehouse by Joseph
Franklin,.fiQr transportation to New Orleans, which was brought - into tJm
district on the 14th October, 1846, by George^ Brown, arid entered fior
warehousing, according to law.
—
Marks.
(B)
$
- . -
- < ^ - -
^
;
^ - • • - . - ' .
Packages and contents.
No.
1 case cambric dimity
300 pieces
Charges...,.,,./,-,,
Commissions- ,.,_-,.
£60
0
1
12
10
62
2
Amount of duties chargeable, $60 20^100. .^
J O S E P H FRANKLIN.
FORM XXVI.
DISTRICT AND PORT OF S T . LOUIS,
CUSTOM-HOUSE, iVb?;e7?zJe7: 1, 1846.
To the Storekeeper, ofi the port:
Joseph Franklin having entered into bonds, according to law, to deliver
(B) 5. One case cambric dimity,
to the collector ofi the customs for the'p)ort ofi New Orleans, which m.erchandise was entered for warehousing in this district, oh the. 14th October, 1846, by George Browiv, you will deliver the same..
C H A R L E S BENTON, Collector.A. BROWNING, Naval Officer.
FORM XXVIL
PORT OF S T . LOUIS,'
CUSTOM-HOUSE, November 1, 1846.
I hereby certify that the identical goods described ^ in the within certificate were entered for warehousing at this port, on the 14th October,
1846, by George Brown, and are now withdrawn from warehouse by
Joseph Franklin, to be rewarehoused at New Orleans.
C H A R L E S BENTON, Collector.
[OfRcial seal.]
1846.]
117
S E C R E T A E Y OF T H E TREASURY.
FORM XXVIII.
•
CusTOM-HbusE, S T . Louis, November 1, 1846.
I certify this to be a true copy ofthe original presented to me on entry,
and now on file in my officeo
C H A R L E S BENTON, CoZZec^on
[Official seal.]
FORM XXIX.
CUSTOM-HOUSE, N E W ORLEANS, Decemher 1, 1846.
Entry ofi Merchandise intended to he warehoused by James Holmes, which were
withdrawn firom warehouse at St. Louis, on the 1st November, 1846, by
Joseph Franklin, fior transportation to this district.
.
Marks.
No.
Packages and contents.
(B)
.5
1 case canibric dimity-. Charges.....,-...
Commissions.....
300 pieces
^60
0
1
12
10
62 • • ' • " s " '
Amount of duty chargeable thereon, $60 20-100*
J O H N HOLMES.
FORM XXX.
CUSTOM-HOUSE, N E W ORLEANS, December 22,. 1846.
Entry ofi Merchandise intended to be withdrawnfiromwarehouse by M. Busto^
and to be exported by him in the ship Hermosa, Savalla master, for Havana,
which were brought into this district on the 1st December, 1846, hy James.
Holnies, and'^enteredfior.warehousing according to law.
Marks.
No.
(B) '" 5
Packages and contents.
1 case cambric d i m i t y . . .
Charges..
...
Commissions.. —
30.0 pieces
^60
0
1
12
10
62
2
M. BUSTO.
118
R E P O R T S OF T H E SECRETARY, &c.
[1846.
F O R M XXXI.
D I S T R I C T AND P O R T OF N E W O R L E A N S ,
' ,
.Gv^TOM-HovsB, December 22. 1846.
To the Storekeeper ofi the port:
M. Busto having made entry, and given bond, as the law directs, to
export
(.B) 5. One case cambric diniity,
brought into this district on the 2d September, 1846, and entered for ware- ,
housing by James Holmes, you will deliver the same tb the surveyor of
the port.
'
j
DENNIS P R I E U R , Collector.
JOHN HENDRICKSON, Naval Officer.
:
FORM XXXII.
*
' U N I T E D STATES BONDED WAREHOUSE,
N E W YORK, September 6, 1846.
I certify that according to the invoice and bill of lading produced at
the custom-house on the entry thereof, William Wilsonisthe owner of the
following goods, w^ares, and merchandise, now deposited in the United
States bonded warehouses at this port,, at the expense and risk of the
owner; which goods were imported by William Wilson, on the 2d September, 1846, in the ship Roscoe, Delano .master, from Liverpool:
(B) 5. One case (300 pieces) cambric, dimity, c£62 25.
I further certify that the dutiable value of said.goods, wares, and merchandise, according to the appraiseinent made by the "^United States
appraisers for this port, is sixty-two pounds two 'shillings sterling.
DAVID THOMAS, Register.
INDEX.
A.
A d valorem system of the tariff .of 1846, views in regard to
13, 282
Agricultural products, comparative view of the value of certain, according to the prices
they bore in the N e w Y o r k market in J u l y and December, 1846
50, 51
Alexandria city, the debts of—see District of Columbia.
American industry, views in 1847 on the effect of. . . ..
140
Appropriations, permanent and indefinite and specific, necessary^for 1847- 8 .=
3
for 1848-'9
120
for 1849-'50
....281
A r m y , estimates for the, for 1846—'7, . . . . . . . . . . . . .
2
estimates .for. the, for 1847-'8
3, 120
estimates for the, for 1848-'9
...
121, 280
expenditures in 1845-'6
22
expenditures in 1846-'7
.24, 154
expenditures in 1847-'8
...
156, 315
expenditures in 1848-'9
.
., . 345
A r m y , in peace and in war, in Great Britain, Russia, France, Austria, Prussia, Russia and
T u r k e y , men composing.the
434, 435
Assistant Treasurer of the United States—
amount of specie deposited with the, in 1847
128, 130, 131, 213
amount of coin received and disbursed.at the office of the, from 1st J a n u a r y , 1847, to
30th November, 1848
213, 301, 336
m o n e y s advanced to the, in 1848, to purchase T r e a s u r y notes.
339
Atlantic Dock Company, for the construction of docks, bulkheads, &c., in the East river,
Brooklyn, the prospectus of the, & c . . . . . 1 . . . . . . . . .
..
465
Austria, the national debt, yearly revenue, population and a r m y of
434
BBalance in the T r e a s u r y 1st J u l y , 1845
1, 19
1st J u l y , 1846
1, 2, 23, 119, 152
1st J u l y , 1847
119,155, 279, 315
1st J u l y , 1848.
279, 280, 317
Balances estimated to be in the T r e a s u r y —
1st J u l y , 1849
280
1st J u l y , 1850
281
Balances of former appropriations required to be expended—
for the service of 1847-'8.
3
for the service of 1848-'9
.,
,.
..
120
for the service of 1 8 4 9 - ' 5 0 . . . . .
280
Barclay, J o h n D., letter of, to the Secretary of the T r e a s u r y , pointing out a clerical error in
the annual report of December, 1847,,
278
Barley, the product and price of, in 1846.
.
10, 50, 51
Basin in N e w Y o r k city—see Piers.
in Brooklyn city—see Piers.
Beef, the price of, in 1846
51
666
INDEX..
Belgium, extracts from the customs laws of, and the regulations in regard to the warehouse
system of.
.
.. . ..
.v.
...........
..
• •• • • • .^U
Bids for the loans of 1847 and 1848, the accepted and rejected
215, 216, 325, 32b
Bonds, the form of, to be observed, &c.—see Warehousing system.
Bounty, on refined sugars and spirits and pickled fish, annually, from 1840 to' 1847
.. . . 408
Bounty land., views in 1847 in regard to the execution of the law of 1847, granting..
. . . . 126
Bounty land-warrants, scrip, &c., registers and receivers of the land dffices inhibited from
becoming depositaries or agents for the sale of, &c
.
••
Boston—see Wharfage.
Breadstuff's and provisions, the value of, exported during the fiscal years 1846 and 1847, and
views in regard to. . . . . . . . . . . . . .
•• . . - • 1 4 0 , 1 9 9
aggregate value of, exported each year from 1821 to 1848, inclusive'^ and views in regard t o . .
284,324
Brooklyn, piers at—see Piers.
Buffalo, the population, business, &c., o f . . . . . .
..,..... ....
..
- ..........
. 440
Bullion imported into the United States, in the calender, years of 1846 and 1847
. . . 20j
(See Com.)
C.
California, the condition of the public lands in
.
.....
311
the area of, in square miles and acres
335
the extension of the revenue system to.
..
. . . . . . . . . . . 340
Canada and the United States, a reciprocal free trade between, recommended in 1848.
, 296
. - .436, 436
Canal, grant from the lakes to the Atlantic, views in regard to'a project for a.
• ship, across the Isthmus of Darien, views on the feasibility of..
436, 437
Canals, the increased facilities to commerce b y the extension of.
• • • • 443
Chagres river, the- navigation- of the.
.....
.. . . . ..... - - .. . . . . i . 436.
Chickasaw cession, the quantity of land in the, and the average price realized in the sales. , 14
T r e a s u r y circular, and report, of the Commissioner of the, General
L a n d OMce in regard, to the lands in t h e . . . . . . . . . . .
.73, 74, 75
Civil, diplomatic,.and miscellaneous service—
estimates for 1846-'7
.
.. . 2
,3
estimates for 1847-'8
...
....
' on
121
estimates for 1-848-'9
••> 280
estimates for 1849-50. .
. . . . ..;..,.
...
-281
expenditures in-1845^6.
. . . . , . . . • ••• 19,
expenditures in 1846-'7.,
....
.. .24, 152
expenditures in 1847-'8..
..
..
156,315
expenditures in 1848-'9.
............................
..
...
318
Clearance, letter of, or accounts of particulars in regard to, the warehouse s y s t e m s . . . . . . . . . . 642
Coal, anthracite, brought to market in Pennsylvania in each year, from 1820 to 1833 inclusive.
,,
...
441
;
Coast of the United States, shore line of the coast, of the, and of th.e bays, sounds,, rivers,
and islands.connected with.it
. . . . ... .285, 341
shore line of the rivers, &c.,. of the. . . . . ....
••••• .285., 342
Coast survey, views in 1846 in regard to the progress of the.
18
views in 1847 on the progress of the.
....,••.•• — 136
views in 1848 on the progress of the. ...
. . . .. . 307
Coffee, the quantity and value of, consumed annually from 1821 to 1846, and the amount
of duty which accrued on. the same from 1821 to 1832, together with the duty per
pound, &c
..
... — . .
.. . . . .c - .,
c ,
..
..
26
statement of the quantity and value of, consumed annually from 1821 to 1847, the
amount of duty from 1821 to 1832, and the rate of duty per pound, &c., and
193 997
views on
- •« . . . . . . . l ^ o , at*
h o w much revenue-a duty of twenty-five per cent, on the imports of, would yield..
4
a duty of twenty-five per cent, ad valorem, recommended in 1847, to increase the
revenue.
.. . - .121, 123
Coin and bullion imported into-the United States, in the several collection districts, in the
calender years of 1846 and 1847..
... ,
205
imported and exported annually from 1821 to 1847 inclusive, and the excess of the
imports over the-exports, and of the exports over the imports.
...
..
. 211
receipts and disbursements of, at the office of Assistant T r e a s u r e r from 1st J a n u a r y ,
1847, to 30th November, 1848.
.131, 213, 301, 336
Coinage of the M i n t s of the United States from 1793 to 1847
- ..
.132, 183
of the M i n t s of the United States from 1st December, 1846, to the 1st December,
1847, and monthly from the 1st of J a n u a r y , 1847, to 1st December, 1847
132,. 184
amount of, in 1846.
..
..
324
in 1847
..
•324
in 1848.
..
,
... •
32.4
from March 1, 1845, to November 1, 1 8 4 8 . . .
....
324, 335
views in 1847 in regard to the, &c..
132
INDEX.
667
Collectors and other officers of the customs—
circular of instructions to the, in f u r t h e r a n c e of the act of 1846, reducing the d u t y
on i m p o r t s . . ..
........
.........
,. .
52
instruction's-to the, u n d e r the l a w establishing the w a r e h o u s i n g s y s t e m , and f o r m s to
be observed in execution of that law.
...
. . . ; . . . . . .....
...
,76 to 118
instructions-to t h e , in 184-7, to s u b m i t - q u a r t e r l y estimates of the e x p e n s e of collecting
the r e v e n u e . . .
...
.. . ...
,
..
..
.
.. . ...
230
instructions to t h e , to retrench e x p e n s e s a n d reduce the n u m b e r of officers, &c..
. 232
instructions to the, in consequence of the a n n e x a t i o n of California, a n d in regard to t h e
extension of the revenue l a w s over California. .
. , ......
.-.
340
i n s t r u c t i o n s to, in 1849, under the act of 6th of A u g u s t , 1846,- establishing the wareh o u s i n g system-. . ,
.... ....
........
.
. . . . . . . 359
Jt
C o m m e r c e , revenue-and population of the United States, f r o m 1790 to 1 8 4 7 ..201, 203 208, 209
of N e w Y o r k city
,
.414,415,416,417
h o w m u c h benefited b y the tariff of 1 8 4 2 . . . .
.10,11
the effect of the tariff of 1846 on'
.....
...
.,
143, 284
C o m m e r c e o n ' t h e Pacific, the m e a n s of p r o m o t i n g , discussed-in-1848.
.
..
..
..
292
Commercial p o w e r and- resources : of the United States, views in r e g a r d to, a n d its ultimate
effect u p o n the commerce of other nations, . . . . .
..
.435,- 436, 437, 438, 439
C o m m i s s i o n , report of the, in 1849, appointed to e x a m i n e into the operation of the debenture l a w s .
,.
..
..
. ..
...
.
406
Constitutional T r e a s u r y — s e e Independent
Treasury.
C o n t r i b u t i o n s in M e x i c o , directed to be levied, and views in regard- to, in 1847
121
views in 1848 in r e g a r d to.
,
..
..
..
j
..
297
C o r n laws- of Great- Britain, h o w identical in principle with the principle of the tariff of 1842. 12
C o t t o n , the*product and-prices of, in 1846, a n d views in regard to.
.
.
1 0 , 50, 51
the value of,- and of other domestic p r o d u c e , exported annually f r o m 1790 to 1807,"
and views in regard t o . . . .
,
,
..
.. - 145, 212
Credit—see National credit,
^
C u r r e n c y , views in 1847 in regard to'fluctuations, & c . , i n t h e .
..
131
Customs,- receipts from,- estimated for and ascertained—
inl845-'6..<
.,
,
,. .
.......
,•
..
1,19
in 1846-'7
,.
..-....,,„
;
2,24,119,151
in 1847-'8.
.....
. ,
.3,119,156,279,281,315
inl848-'9... ....
,
,..,,.
.
.
318
statement of the receipts f r o m , u n d e r the tariff of 1842, f r o m its commencement,
A u g u s t 30, to its termination, N o v e m b e r 30, 1846.
..
281, 320
receipts f r o m , under the tariff of 1846, f r o m J u l y 1, 1846, to September 30,
1848.
..
..
...
..
...
.281,320
estimated receipts f r o m — s e e Estimates.
a m o u n t of T r e a s u r y notes received for, in 1847..
,. . . ,,
..
..
....
.133, 214
gross receipts from,- in the several ports of the United States, i n / N o v e m b e r , 1846
and 1847
.,
,
.......
..
..
205
comparative statement s h o w i n g the a m o u n t of receipts f r o m , during the several
periods f r o m the 1st D e c e m b e r , 1845, to 1st December, 1847 .. .
...
..
226
circulars of instruction to the collectors and other officers of the, in f u r t h e r a n c e
of the act of 1846, reducing the d u t y on i m p o r t s
. . . . .,
,.
52
instructions to collectors a n d other officers of the—see Collectors.
C u s t o m - h o u s e at N e w Orleans—
views in regard to the projected, . , . . ...
,.
,,
135
the advertisement for proposals to •build a .
. .
..
....
..
..
232
T r e a s u r y circular, and other p a p e r s , in 1847, in regard to a site, and for the construction of a . ,
..
.,
,
.
.. 233
C u s t o m - h o u s e at Oswego, N e w Y o r k , entrances and clearances of vessels at, ,
...
440
C u s t o m - h o u s e s , f o r m s to be observed in e x e c u t i n g the law establishing the w a r e h o u s i n g
system.
.
..
.
.82 to 118, and 373 to 405, 359
f o r m s observed in the, of E u r o p e — s e e Warehouse systems of Europe.
C u s t o m - h o u s e officers, instructions to the—see Collectors;
the duties of, attached to the docks in L o n d o n ,
56]
D.
D e b e n t u r e l a w s , r e p o r t , in 1849, of the commission appointed to e x a m i n e into the operation
of the
. ....
..
..
. . ..
D e b e n t u r e s on foreign g o o d s , a n n u a l l y , f r o m 1840 to 1847 inclusive.
... . ..
D e b t — s e e National Debt.
Deficit in the m e a n s , 1st J u l y , 1847.
1st J u l y , 1848
120,
a m o u n t of, a p p r e h e n d e d in 1847
,
.,
.,
.....
Depositee of specie, in 1847, w i t h the A s s i s t a n t T r e a s u r e r of the United States at N e w
. York,
..
D i s b u r s i n g agents and officers of the G o v e r n m e n t — s e e Treasury
Circulars.
406
408
3
121
121
213
668
INDEX..
District of Columbia, payments, interest and principal, o n account of the debts of the cor r
porate cities of the.
28, 153, 159
outstanding debts of the corporate cities of the, in 1845
. . 28
outstanding debts of the corporate cities of the, in 1846
29
outstanding debts of the corporate cities of the, in 1847,
.. . . . . . . . 160
outstanding debts of the corporate cities' of the, in 1848
.
334
Dock Company-—see Atlantic Dock Company.
Docks, in England, statistics, &c., of the.
.424, 425, 426, 428, 429, 529, 561
slips, &c., in N e w York city, expenditure f o r . .
- 455
in Europe, report on the, and statistics^ &c., of the
..
- .505, 529
Domestic produce, the prices of, in 1846, and the value of, under the tariffs of 1842 and 1846,
and views in regard thereto.
..
..
10, 50, 51
exports of, in 1846 and 18.47
. . . . . . . . ,140,199
the value of the annual exports of, from 1790 to 1847 inclusive... ..
209
the value of the a n n u a l exports of, from 1821 to 1847 inclusive...
210
the value of cotton, and other domestic produce, exported annually from
1790 to 1807..
212
the, exported annually from 1821 to 1848 inclusive...
321
exports of, in 1847-'8, to the British e m p i r e . .
322
aggregate value of breadstuffs and provisions exported each y e a r , from
324
1821 to 1848 inclusive
f . <.
exports in the years 1846 and 1847, from the several collection districts of the
United States. .
205
exports.in 1847
.
226
exports in 1 8 4 8 . . .
...282
exports, views in 1847 on the
.
v
139, 143
exports, views in 1848 on t h e . .
.
282
Drafts—see Transfer drafts.
Drafts, T r e a s u r y , the law and regulations of the T r e a s u r y Department in 1846 in regard t o . 31
Drawbacks, report in 1849 in regard to
. . ...
•< •
406
Duties of custom-house officers attached to the docks in L o n d o n , &c. . . . .
561
. . . . . . . o . . 19
Duties, the amount of, collected in 1845-'6.
,
in 1846-'7
..
. . . 2 4 , 151
in 1847-'8.
156, 315
in 1848-'9
...
318
collected in the ports of Baltimore, Philadelphia, and N e w Y o r k , under the tariff
of 1846
6
:
the annual and aggregate amount of, collected under the tariff of 1842
320
the amount collected under the tariff of 1846, from J u l y 1, 1846, to September 30,
1848.
. . . . . . . . . . 320
the amount of, collected on tea consumed from 1821 to 1832, the average rate of
duty per pound, and the equivalent ad valorem.
25
the amount of, collected on coffee consumed from 1821 to 1832, the average rate of
d u t y , and the equivalent ad valorem.
26
the amount of duty which accrued on merchandise imported in 1844, 1845, and
1846, the amount of, and the rate of duty per cent, ad valorem.
30
the amount of which accrued, but,not received, in all the collection districts of the
United States, on the 1st December, 1846, 1st N o v e m b e r , 1847, and 1st December, 1847
.J
205
the amount and rate of duty on the coffee and tea consumed annually from 1821
to 1832 inclusive, the period in which it was^subject to d u t y . . . . . . .
227, 228
list of articles imported in 1844, and the kind and rates of d u t y paid thereon, under
the act of 1842, and the rate of duty ad valorem. . .
.282, 322
views in 1846 as to a duty on the imports of tea and coffee..
.....
4
views in regard to the ad valorem system of the tariff of 1846. . .
13
a duty of 25 per cent, ad valorem on coffee recommended in 1847
121, 123
•views in 1847 in regard to the, to be derived from Mexico,
122
excesses of, &c.
...,
30
amount of T r e a s u r y notes paid in for, from 1st December, 1846, to 1st December,
1847...
128,214
the act of 30th J u l y , 1846, reducing the duty on imports, and the schedules and
T r e a s u r y instructions under i t . .
...
........
.52, 58 to 73
statistics of the, collected in L o n d o n . . . .
. 427
views in 1848 on the system of, under the tariffs of 1842 and 1846.
282, 283
E.
England, report on the warehouse system of—see Warehouse system.
E n t r y of merchandise under the warehousing law, the official forms to be observed in
the
.
82 to 118
E r r a t u m , report of the aicting Secretary of the T r e a s u r y , correcting an error in the estiin the annual report of December, 1847
.
275
Digitized formates
FRASER
INDEX.
669
1
Estimates of receipts into the Treasury from all sources, arid of expenditures for all objects—
for 1846—'7
,,
...
2
f o r 1847-'8
.
3, 119
5
for 1848— 9
.
120, 279, 280
for 1849-'50
•
.. , .280, 281
views in 1846 in regard to the
. ..
4
clerical error in the, for the y e a r 1848, report o n , &c
•....,
275
E x c h a n g e j rate of, in L o n d o n in 1846. <..
....
51
E x e c u t i v e D e p a r t m e n t s , views on the organization of some of t h e .
312
E x p e n d i t u r e s of t h e G o v e r n m e n t for all objects, estimated for a n d ascertained , in aggregate
a n d in detail—
in 1845-'6
1,2,19
in 1 8 4 6 - 7
:2, 24, 119, 152
in 1847-'8
..
.3, 119, 120, 156, 279, 315
in 1848-'9
.....
,280,315,318
in 1849.
,
>.........
5
estimates of—see Estimates.
excess of, over m e a n s , 1st J u l y , 1847,
—
2
1st J u l y , 1848, (estimated)
3, 120
1st J u l y , 1849, (estimated).. . .
...
]21
E x p o r t s j of gold and silver from the United States, during the fiscal y e a r 1846-'7.
. . ..133, 185
the value of breadstuff's and provisions, exported in the fiscal y e a r s 1846 and 1847 140,
199
statement of the i m p o r t s a n d , foreign and domestic, during the fiscal-years 1846
and 1847
...
.. .,
.140, 199
domestic, of the United States, exclusive of specie, for the fiscal y e a r s 1846,1847,
1848, a n d 1849
v.
J 4 0 , 200
domestic produce and foreign m e r c h a n d i s e , separate a n d ' a g g r e g a t e , exported from
1790 to 1847
,
......
201,202
of specie, including A m e r i c a n coin, f r o m 1821 to 1847 inclusive...
203
the value of domestic, exclusive of coin and bullion, for the calender y e a r s of 1846
and 1847...
........
........
205
t h e value of the a n n u a l , of domestic p r o d u c e and- foreign m e r c h a n d i s e , f r o m 1790
to 1847.
209
the value of the a n n u a l , domestic produce and foreign merchandise, f r o m 1821 to
1847 inclusive, and also s h o w i n g the excess of i m p o r t s over e x p o r t s , and of
e x p o r t s over i m p o r t s . ,
. . . . .
.230
statement exhibiting the a m o u n t of coin and bullion imported and e x p o r t e d
a n n u a l l y , f r o m 1821 to 1847 inclusive, and the excess of imports over e x p o r t s ,
and of e x p o r t s over i m p o r t s .
,.
......
211
Jt
Statement s h o w i n g the value of cotton a n d of other domestic produce exported
a n n u a l l y f r o m 1790 to 1807
212
foreign and domestic, in 1847
. . . . ,, . ,
. 226
of domestic produce in 1848.
...
.
..
.. . , . . _ , ,
282
s t a t e m e n t s h o w i n g the domestic and foreign, exclusive of silver, a n n u a l l y , f r o m
1821 to 1848, inclusive
... . . .
321
domestic, to t h e British empire, exclusive of specie, for the fiscal y e a r 1847-'8.
322
o f b r e a d s t u f f s and provisions, each y e a r , f r o m 1821 to 1848 inclusive, the aggregate
value of
<
.
...
324
t h e value of the, of A m e r i c a n p r o d u c t s , and views in 1847 in regard t o . . . . . . . . 138
views in 1847 in regard to. .
...
. 1 4 1 , 1 4 2 , 1 4 3 , 1 4 4 , 145
views in 1848 in regard to the
282
E u r o p e , the w a r e h o u s e s y s t e m s of, report on—see Warehouse systems*
F
F i n a n c e s , in 1846-'7, report of M r . W a l k e r on the state of the
J
.
119
in 1847-'8, report of M r . W a l k e r on the state of the. .
in 1847-'8, report of M r , Y o u n g in regard to an error in the a n n u a l report on t h e . 275
in 1848-'9, report of M r , W a l k e r on the state of the
...
..279
views in 1847 as to the best m e a n s of i m p r o v i n g t h e . . ..
... . . . . . . .
124
F i s h , pickled, bounties o n , a n n u a l l y , f r o m 1840 to 1847 inclusive
. 408
F l o u r , the price of, in 1846
51
0............ .
F o r e i g n intercourse—
estimates f©r 1846-'7
„. B
'2
estimates for 1 8 4 7 - ' 8
. 3 , 120
estimates for 1848-'9
121, 280
estimates for 1849-'50
281
e x p e n d i t u r e s in l£S45-'6.
20
expenditures in 1 8 4 6 - ' 7 .
24, 152
e x p e n d i t u r e s in 1 8 4 7 - ' 8
156, 315
e x p e n d i t u r e s in 1 8 4 8 - ' 9 . . . . . . . . . . . . . . . . . . . . a
318
670
INDEX..
F o r m s , official, to be observed in the execution of the law establishing the warehousing
system.
• .. . . . . . . . . . .
.83 to 118, and 373 to 405
pursued jn executing .the warehouse systems of Europe... .515, 516, 518, 544, 546 to 664
Fortifications, &c., estimates for, for 1846-'7
.. .
..
..
.. . .... •• • • •
2
.estimates for, for 1 8 4 7 - ' 8 . . . . . . . . . . . . . . . . . . . . . . . .
o, l^U
estimates for,.for 1848-'9. .
.. .....
.121,280
expenditures in 1 8 4 5 - ' 6 . . ..,.. . . . .
..
....
..
22
expenditures in J.8.46-'7
,...,
...
• - -24, J55
expenditures in 1847-'8.
.,
.. ....
........
.,156, 317
expenditures:inlS48-'9
. ... . . . . . . . ... . . . . . . . . . . . . . . . .
. . . . . 318
France, the national debt, yearly revenue, population, and the a r m y and navy of.-... ..
434
F r a u d s , how t h e y . m a y be committed,on the revenues, under the debenture .laws,
...
406
Free trade, views, in 18.47. in support of.
.. v
,.
•• •
139
-views in 18.48 in support of.....
;....
....... . . . . .
....
,a.reciprocal, between Canada and the United.States, recommended in 1848.
29b
Freights,,views in 1847 in regard to
- •• • 139
Frontier of the United States, the extent of the, in miles
...
• .^85, 441,
F u n d s available in the T r e a s u r y 1st October, 1848.
...
.... ..
319
G.
General L a n d Office, special report of-the-Commissioner Of the..
.(..
.....
75
Geological survey, of the lands embraced'in the Chippewa land district in the Territory of
Wisconsin, instructions from the T r e a s u r y Department to Dr. Owen
to make an examination and,
..
.......
..
125,238
of the lands embraced in the L a k e Superior land district, in the State of
Michigan, instructions from the T r e a s u r y Department to Dr Jackson
to make an examination and.,.,. .
125, 241
Geological surveys, the results of, in Pennsylvania,
440
Georgetown, the debts of—see Distinct of Columbia.
Gold and silver imported into the United States in 1846 : and,1847, and exported for the
same period.
- ..
...
•• • ••
- »•> •
• 185
Governments o f t h e principal nations, the. character, of, .and.the population of the.
...
4 62
Graduation, the estimated gain o f t h e , over the old system ofselling the public lands, .
75
views in 1846 in favor of. . . . . . . . . . ... ...
14
1
views in ;1847 in favor of.
..
.. -v »••
. . . . . . . . . . . 121
Great Britain, the national debt, annual,revenue, population, a r m y and navy of,
..
434
H.
H a r b o r s and rivers, the improvement of—
expenditures for, in 1845—'6. .
.. .
expenditures for, in 1846-'7.
..
••
expenditures for, in 1847—'8. . . ...
"V
H e m p , the price of, in 1846.
H o m e market, views in 1846 and 1847 in regard to a.,
.....
••
H u d s o n river, concerning an ice-boat to keep open the.navigation o f t h e .
22
-
•
"
••
51
' U > l ^ 1 ' i4U>
..,
439
I.
Independent treasury, circulars from the T r e a s u r y Department in 1846, to Government,
officers, in execution of the laws establishing the, and for the better
organization of the T r e a s u r y Department. . . .31, 35, 36, 37, 40, 41
-views in. 1846 in -regard to the, and the regulations under the law^
establishing the.i
.. ... - >.
..
....
••
..
6
views on the operations of the, in 1847
..
..
. . . . .129, 130
Indian corn, the product and price of, in 1846.,
..
10,50,51
Indian Department—
expenditures in.the,.in 1845-'6
••
•• • •• • - ^
expenditures in the, in. 1846-'7
.,
..
..
. . . . . ••
*
•••.•
.24,155
•
156,317
expenditures in the, in.1847-'8.
..
..
•• .
expenditures in the, in 1848—'9
..
318
Industry—rse'e American industry.
Interest on the,public debt—^see Public debt.
Imports, of merchandise, in 1844, 1845,.and 1846, the value, of,, and amounts of duty, &c..
"30
of gold and silver into the United States, for the fiscal year of 1846-'7, and .views
concerning.
.. ,. . . . .
- .••
- • « - - •< ••
.129, 133, 185
.and exports, foreign and. domestic, during the.fiscal years J 8.46 and 1847.
.1.4.0, 199
total, and.imports consumed in the United States, from 1790 to 1847.. .201,,202, 203
.and. exports, of specie,.including American coin, from. 1821 to 1847 i n c l u s i v e . . . . , 203
.of coin and bullion.,, during .the. calendar years of 1846 and 1847.. . . . . . . . . . . . . . 205
the value of, reexports, .and consumption of foreign merchandise, annually,*fro.m
.1790 to .1847 inclusive
.
. . . . 208
the value of the annual imports from 1831 to 18,47, an.d the excess of, .over exports. 210
INDEX.
671
Imports, statement of the amount of coin and bullion imported and exported annually, from
1821 to 1847; also showing the excess of the imports over the exports, and of
the exports over the imports. . . .. . . . . . . . . . . . . . . . . . . .
....
211
J(
table exhibiting the value and kinds of., remaining in warehouse in the several collection districts, on the 30th September, 1847
219
aggregate of, in 1847.
226
statement of the total, and the imports consumed in the Ignited States, exclusive of
specie, during each fiscal year from 1821 to 1848 inclusive; showing, also, the
domestic and foreign exports, tonnage, &c. ....
........
.. . . . . .. . . ,,
.321
act of 1846, to reduce the duty on, and T r e a s u r y regulations under it.
.52, 58 to 73
into N e w Y o r k city, and the .exports f r o m . . . . . . .
415 } 416
J,
;Tackson, Dr. Charles, instructions to, to m a k e a n examination and geological survey of the
lands embraced in the L a k e Superior land district, in the State.of Michigan
,.
241
L.
L a n d s , public, receipts from the .sales of the, &c,—see Public Lands.
statistics of—see Statistics.
in the landed States, the quantity, in square miles and acres
L a n d department, views in 1848 in regard to the. . . . . . .
'
Light-house system, views in 1846 in regard to the. . . ..
,, . . .
........
views in 1.847 in regard-to the, and the erection.of light-houses.
"
Liverpool docks, statistics of,
.
...
.426, '427
L o a n s , receipts into the T r e a s u r y under the act of 22d J u l y 1846, and J a n u a r y 28,1847, and'
,31st M a r c h , 1848 viz:
'
335
321
17
136
428
^JifMZ'
2, 119, 151
m
]lfQ-?Q
119,156,279
in 1848-'9..
...
.279,319,339
amount available on.the 1st October,.and 1st December, 1847, of the, of 1846 and'
1847 . ., . . . . ....
...
..
J 2 8 161
amount of, available to the T r e a s u r y , 1st October, 1 8 4 8 . . . . . . , , ,
.128' 319
loans .of 1841, estimate in 1846-'7 for the redemption of.
. . .,
'
2
payment on account of the, of .1841, in 1845-'6. ....
...
.....
..
28
in .1846-'7c
.155,159
list of the accepted, and list of the rejected bids for the loan of 1847
.215, 216
accepted and rejected bids for the, of 1848
....
.303 325' 326
and T r e a s u r y notes, receipts .into the T r e a s u r y annually from, from 1790 to ' 1848
inclusive..............,
....
.......
. . . . .303 332
view;s in 1846 in regard to a new
5 16
...
,,
,121 123
views in 1847.in regard to a.new, . .i
outstanding, in ,1845 and 1846, and % '8 of the loan of 1841
. , '
.28, 29
loan of 1842..
...
.29,160,334
loan of 1843
29, 1.60', 334
loan of 1 8 4 6 . . .
.160,334
loan of .1847. . . . - . . ,
160,334
loan of 1848.
. .
....
,,
334
advertisement for the United States loan of 1846.
....
...
.........
29
advertisement for the loan of 1847, and remarks in regard to.
134, 224
advertisement for the loan of 1 8 4 8 . . . . . . . .
..
...
.302'336
L o n d o n , statistics of the docks, shipping, trade and navigation of,.
..
...427,' 428
M,
M a r k e t s , the prices of agricultural products in N e w York in J u l y and December, 1846. .50, 51
the-prices of United States stock in N e w York-in 1846 and 1847,
133, I8f>
the prices of United States T r e a s u r y notes in N e w Orleans in 1846-'7.
,133' 194
M c N a i r , Col. D. R . , and E . J , Roberts appointed b y the Secretary of the T r e a s u r y mineral agents under the acts of the 1st and.3d M a r c h , 1847.
. .. . .,.,
. . . . . . ..
245
Merchandise, the value of, imported in.1-844, 1845, and 1846, paying d u t y , the amount of
duty which accrued on the-same, &c.
.,
'
.. . ..
30
the value and -species of foreign,,remaining in -warehouse on the 30th September,-and -views in 1847 in regard t h e r e t o . .
..
.....
136, 219
foreign, exported from 1790 to 1847 inclusive.;
. _.
..
' 201
the value of foreign, imported:and consumed in the United States, and reexported, annually, from 1790 to 1847, <
,
208
the value of annual-exports* of foreign, and of-domestic produce, from 1790 to
1847 inclusive. . . . .
...
209
the value of the annual exports and imports of foreign, from 1821 to 1847 inclusive. . . . .
,, 210
the value, of foreign 'and -domestic produce, exported annually from 1821 to
1848 inclusive.
321
672
INDEX..
Merchandise,debentures ori foreign, from 1840 to 1847 inclusive.
408
value of, warehoused in the ports of the United States,from August 6, 1846,
to September 30, 1,848.
\ ...
476
sent to the United States warehouses, unclaimed.
.
477
M e x i c o , contribution in, directed to be levied in 1847, and views in regard to, in 1847 and
1848. %
..121,297
the internal revenue of the Government of.
123
the tariff, of, and the trade with, discussed in. 1848
- 296
Mexican hostilities, expenditures on account of, in 1845-'6
.22, 23
in 1846-'7
155
in 1847-'8
317
in 1848-'9
381
Military contributions—see Mexico.
Military service, estimates for the,'for 1846—'7.. *
.
2
estimates for the j for 1847-'8
3, 120
estimates for the, for 1848-'9.;
121, 280
estimates for the, for 1849-'50
281
expenditures in 1845-*6.
• • 22
expenditures in 1846-'7 :
,
• 154
expenditures in 1847-'8/.
...156,317
r
Expenditures in 1848-'9. . * >.
..
.....
». • 318
Militia, arming the, estimates and expenditures for—see Military service.
Mineral lands, geological survey of thej ordered, &c., in 1847,
125
Mineral agents, Dr. C-. Jackson; 1 Colonel D. Ri M c N a i r and E> J, Roberts, appointed.
245
M i n t , branch, at N e w York city, views in 1847, in favor of the establishment of a. . . ,.131, 213
views in 1848 in favor of a
. ...
,
298
M i n t s , of the United States, circulars to the directors and superintendents of— see Treasury
circular.
statement of the coinage of the several, from the dates of their establishment to 1847
inclusive . . . . . .
* ................
183
coinage of the, from 1st December, 1846* to 1st December, 1847, and monthly, from
the 1st of J a n u a r y , 1847, to 1st December, 1847.
184
coinage at the, in the years 1846, 1847, and 1848.
324
statement of the deposits and coinage at the M i n t , from the 1st of M a r c h , 1845, to
the 30th November, 1848. ...
335
views in 1847 in regard to the operations of the.
. . . 132
Miscellaneous service—
estimates for 1846-'7,
2
estimates for 1847-'8.
. . -3, 119, 120
estimates for 1848-'9
.121, 279, 280
estimates for 1849-'50.
...
280, 281
expenditures in 1845-'6.
• . 20
expenditures in 1846-'7.
*..
-24,154
expenditures in 1847-'8
• • . • .156,'315
expenditures in 1848-'9
318
sources, receipts from—see Receipts.
Molasses, the price of, in 1846
• 51
N,
National credit, views in 1847 as to the best means of maintaining the.
; . . . . . . . . . 124
National debt of Great Britain, Russia, France, Austria, Prussia, and T u r k e y
434, 435
of the United States—see Public Debt.
Naval officers, T r e a s u r y circulars to—see Treasury circulars.
Naval service, including the Marine Corps—
estimates for the, for 1846-'7.
2
estimates for the, for 1847-'8.
3, 120
estimates for the, for 1848-'9
.. •
121, 280
estimates for the, for 1849-'50
- 281
expenditures for the, in 1845-'6
23
expenditures for the, in 1846-'7
*
*
.24, 155
expenditures for the, in 1847-'8
156, 317
expenditures for the, in 1848-'9
31.8
N a v y Department, expenditures under the direction of the—see Naval service.
N a v y of Great Britain, Russia, France, Prussia, and T u r k e y , the number of ships in the. .434,435
N e w Orleans—see Custom-house.
N e w Y o r k city, statistics of.
.413, 414, 415, 416, 417
the debt and means of, &c.
445
see Mint»
the policy of building piers at, discussed at length
435 to 451
conventions, plans, and estimates, and proceedings of public meetings, in
favor of erecting a pier and basin at..,.• • •«•
451
INDEX.
673
N e w Y o r k city, the: a n n u a l expenditure b y , from;1820 to 1835, in docks, slips, and b u l k h e a d s
table of the rates of t a x in the several w a r d s of.
.
the a m o u n t of revenues collected a t . . . . .
.'..'.'!!!
N e w . M e x i c o , . t h e area^of, i n s q u a r e miles a n d acres
! ! ! ! ' , . '
455
458
301
335
0.
Oaths; forms of, under the warehousing law
sq qa R7 04 inn ahq
O a t s , the p r o d u c t and price of, in 18467
'
10 50 51
O r d n a n c e , estimates' and e x p e n d i t u r e s for—see Military service
'
Oregon, t h e area of, in s q u a r e miles and acres
305
v
views in favor of the extension of the revenue laws" to".' ! . .
' i V 127
r e c o m m e n d a t i o n in 1847 t h a t donations of land' be given to "settlers in
' 107
t h e extension of the revenue l a w s to, & c , . . . . . .
' '
999
views in 1848 in r e g a r d to g r a n t s of land in, for school p u r p o s e s . ' . ' ! . ! ! ! ! ! ! \
310
Oswego—see Custom-house.
,.
r r
... . . . o i u
O w e n , D r D a v i d D , , instructions f r o m the T r e a s u r y D e p a r t m e n t to, to m a k e a geological
e x a m i n a t i o n and s u r v e y of the lands embraced in the C h i p p e w a land district, in W i s c o n Sln
'''
125,238
P.
Pacific ocean, t h e m e a n s of p r o m o t i n g commerce on the, discussed . . . . . .
P e n s i o n s , a r m y and n a v y , e x p e n d i t u r e s for t h e p a y m e n t of, in 1845-'6.
in 1846-'7
009
'V
22 2 3
! . . . . ' ! .'.24, 155
P e r m i t , form of, to land merchandise for w a r e h o u s i n g
..
*"" * * 1 5 6 , 3 g l
P i e r and basin in the. N o r t h river, report concerning the erection of a great," a n d a r g u m e n t s
'
in. f a v o r . o f .
,
409
?
c o m m u n i c a t i o n s s h o w i n g the cost, and proceedings of public* meeting in
f a v o r .of the erection of a
...
......
45-,
P i e r s a n d basin in the E a s t river, B r o o k l y n , prospectus of t h e ' A t l a n t i c ' D o c k C o m p a n y In '
regard, to .the erection of,,and .certificates in favor of, b y i n s u r a n c e companies of N e w
465
P o p u l a t i o n of .the .United States, f r o m 1790 to 1847, statement of the
'
a n n u a l l y , f r o m 1790 to 1848 inclusive, statement of t h e . . . . . . .
qnq 203
r*9
& c . , of N e w Y o r k city
4 1 2 4 1 3 414 ' 4 1 5 4 1 5
of .the world .and principal n a t i o n s of the w o r l d .
'
' 4 3 1 ' 439' aqa
P o r k , the prices o f „ i n 1846.
' 4<w»
bL
P u b l i c debt of t h e . U n i t e d States—
' "
''
a m o u n t of t h e , paid f r o m 4th M a r c h , 1845, to 1st D e c e m b e r , 1846
5 -98 127
a m o u n t of the, paid .from 1st December, 1846, to 1st D e c e m b e r , 1847
W
it*
principal and. interest paid on the old funded and u n f u n d e d , in 1 8 4 5 - ' 6 .
"
23 28
in 1 8 4 6 - 7 ; . . . ! ! ! ' ! ! ! 1 5 5 , 1 5 9
in 1847-'8
156, 1 5 9 , 3 1 7
in 1848-'9
318
interest paid on the loans of 1841, '2 and '3, in 1 8 4 5 - ' 6 .
90 9 0
'"J846-;7
^
|47- 8
in 1848-'9
interest p a i d . o n . t h e T r e a s u r y notes in 1 8 4 5 - ' 6 .
:i'i55,159
3,156,159,317
qiq
" " 2 3 og
• " ^ ' > 1 •
* •. ." ' . . " . . ' . ' . . . .155, 159
1 5 6
I n . . : . : : : : • : : : :
' 1 5 9 ' ^
expenditures.for. the redemption and r e i m b u r s e m e n t of T r e a s u r y notes—
i S E : : : : : : : : : : : : : ; : ; : : : ; ; ;
in 1848-'9
.J"
156, l o 9 ,
statement of t h e , 4th M a r c h , 1845
a 'or ' W Y o q
statement of the, 1st December, 1846.
o, ^o, w / ,
statement of the, 1st D e c e m b e r , 1847.
"'
* V97
statement of the, on t h e 1st October, 1=848
*°
statement of the, September 30, 1848
.....
statement of t h e , a n n u a l l y , f r o m 1790 to 1848 i n c l u s i v e . ! '
" ' qaq
principal and interest of the, paid a n n u a l l y , f r o m 1^90 to 1848, inclusive!!! ''
m
* i?' Z U i " l l y ' l 0 n 1 a C ^ ° u n t o f t h e i n t e # t a n d Principal of the, from' t h e
4th of M a r c h , 1789, to t h e 1st December, 1847, and views in regard to. . . . . . .128
the actual increase of the, since M a r c h 4, 1845
'
'
^ views m 1848 in regard t o ' t h e .
!.'!"*'
P u b l i c l a n d s , receipts f r o m the sales of, estimated for a n d ascertained—
in 1845-'6
,
in 1846—'7
' . V . 7 . ' / ' ' 2 24 119
S w K : : : ; : : : : : : : : : ; ; ; : :
Digitized for VFRASER
o l . VI.—42.
3
>
317
o}q
213
qqa
Q09
Vlt
18*
001
S
1Q.
151
3 1 8
674
INDEX..
Public lands, views in. 1846 in! regard to the. graduation and: reduction, of the p r i c e o f . - . . . . . . 14
121
views, in 1847 in favor, of:the graduation;, and reduction of-the price of.
the a m o u n t of,, subject to. sale.
........
14
the quantity ofJancU in the, Chickasaw; c e s s i o n . . , . . . . . . . . . . . . . . . . . . . . . .
14
h o w the revenue from, might be increased under the preemption system . . . .
15
a( graduation of the price of, recommended in 1 8 4 7 . . . . .
..
••• •
estimated' receipts from the sales of—see Estimates.
quantity of, subject to private •entry in December,. 1 8 4 7 . . . . . . . . . ........ . . . . . 1 2 4
unsurveyed, to which the.Indian title was extinguished 1 in 1847.....,.;........... 124
amount" ©f T r e a s u r y notes., received 3 for., in 1846-7....................,.,. ........128, 198
T r e a s u r y circular, and report of'the L a n d D^p.art|nent, f in.repu-cUo.the sales,
&c., of lands in the Chickasaw lands.,.'. . . . . V . 7 . . . . . . . . . . . . . . . . . . .73, 74, 75
statement showing the. estimated 1 g a i n . o f / t h e graduation over ; the. old' system
of selling the, & c .
• • 'Y™''"
the number of acres of, subject to entry at .private sale.in .each;State,and. T e r ritory, the number procMmed to be offered in the spring, of 1848,. the,
number surveyed and not proclaimed or offered, the number in process, the,
number to which the Indian title has been extinguished 3 , (fec.,,<fec., to the
1st December, 1847
•
-198
t h e . a i m in. square miles and quantity: in acres of, in the. Territories of-the
United .States,.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335
in California, views:in 1848 in regard to
. . . 311
Public moneys, T r e a s u r y circulars and regulations in 1846 in regard to the safe-keeping
* of the, (fee.
•
-31> 3.5j. 36, 3?, 40.^ 41
views in ; 1847 in regard:to; the,keeping of the.,.
130
subject to. draft in November, and. December,. 1848
338
Public revenues—see Revenues.
Preemption laws.,.views.in regard to.the restrictions in the
15
' '
an extension of the, recommended in: 1847 to unsurv.eyed lands-,, and: 0 n
fayorable conditions.to.actual- settlers
......
121* 124
Prices cijrrerit in .New Y o r k of certain, agricultural products.... ...
.10, 50
1
of .United States.stock in N e w Y o r k in. 1846- '7.
186
of r United States, T r e a s u r y notes in N e w Orleans. ih: 1846- '7:.
194
Products. of agriculture—see Agricultural products..
American,, exports of, in. 1846. and: 1 8 4 7 * . . . . . . . . . . .. .
199
views in, 1847 on the,annual value.and,export, of, < f e c . . . . . . . . . . . . . . . . . . . . . .
138
views in regard to the interchange of. . . . .
• » . . . . . . . .. . . . . . . 139.
Prospectus of the AtlanticDock C o m p a n y , N e w Y o r k city, in.r.egard to the erection of docks,
bulkheads,,&c
...
465
Protective policy, views in 1846 against the...
••••"
:;
ViV
'
views in 1847 on the
142, 143, 144, 145, 146, 147
argument in 1848 against a
285
Provisions exported—see Breadstuffs.
Prussia, t i e national debt, annual revenue, population, a r m y and navy of:
434
R.
.Receipts into the T r e a s u r y from all sources, as estimated for, and ascertained—
in 1845-'6
1,19,226
in 1 8 4 6 - ' 7 * . . . . . . . . . . . . . . i
.2, 24, 119, 151, 226, 320, 339
in 1847-'8
.......
.3, 156, 229, 279, 281, 315, 320, 339
in 1 8 4 $ - 1 ' 9 . , . . " . . , . . '
318, 320, 339
h o w much, they declined under the tariff of 1842.
-.j
... •
6
h o w increased under the tariff of 1846. t
6, 13
from sales of public lands-^-see Public. Lands.
from customs—see Customs.
from loans.—see Treasury Notes—see Loans.
•estimates of—see. Estimates.
views in 1847 on the operations of the. tariff.of 1846, and the, under, it
138> 226
f r o m customs in all the ports.of. t h e United StateSj severally, in-.November, of
1
1846 and, 1847.
......
205
v
from customs, comparative statement showing the.amount of* during several perir
ods, from 1st December, 1845, to 1st .December,. 1847-, and views-, in regard" t o . 138, 226
from customs, under the tariff of 1842, for the entire, period of its.existence.. .281, 320
under the tariff of 1846, the average monthly,.from J u l y 1, 1846, to September. 30,
1848.. . . . . . . .
. .. .
. .
-•
. . . . m , 320
of specie and T r e a s u r y notes aj.the cust.om r house., N e w Y o r k , in 1847-and 1848.. 324
into the T r e a s u r y , annually from°1790 to: 1848 inclusive of T r e a s u r y notes: and;
loans.........
• • • •.—
303, 332
from, the loan.of 1848. .
•• • • . • ••
339
123
views in 1.847 in.regard to t h e . a m o u n t o f , . t o be derived from M e x i c o .
Treasury CirciUars.
Digitized forReceivers—see
FRASER
i M I
0
67S
m
I S ^ ^ '
^
^ ^ i S e r a n n u f U l y , , f r o m i i m t o 4 8 4 7 n n d « s w e , , t H ' e . v a l u ^ o f . . . , . 208
Registers and receiv.ersrof landroffi.Ges,:Treasury.circulars, to in 1846v;..,! <31*33^35*36 37 49
Treasury..circulars.to,:in, 1 8 4 7 . . . . . . . . . . . ' . . . 233
inhibited in 1847 from, becoming depositaries ' or
agents for the.sale.of. b o u n t y land: w a r r a n t s v c e r t i f i Revenue, a n n u a ^ p f G ^
434
internal, of the M e x i c a n , Government..
.......
•
' 7
'
Revenue l a w s , , v i e w s in fav^r. of their, extension to O r e g o n , ! . " !
""" V " ' " "'*"
considerations in 1848 in regard to their extension^o.bVeVon, fc ' " '
*'
Treasury circular in:1848 in regard to:the:extension of. the,.avei'ihe'acquil
4
sitions.from M e x i c o .
..
...........
. ,
Revenuesj.estimated.and ascertained; amount-of the--" '
""" *
.v
f o r 1845-^6. ,
. . v . . . . . . . . . . . . . . w . . . .,
i-19.
for Tft47~'ft' • •
•
...
Z ^l;;:::;;;;;:;^:;:;'-:^
h0
^ieldUCh
* ^ y p ^ r
435
Too
900
Qifl
am
226
. . .V. . i y 24, i i 9 ; . i 5 1 J 2 2 6 , 3201 339
• •• • • -3>
279, a s i , 3 1 5 , 3 2 0 ; 3 3 ?
Venl'/on 'the i m p o r t s o F t i a a n d
w S
h o w m u c h t h e , declined u n d e r t h e ' t a r i f f o f 1 8 4 2 . * . . . . . ' .
" '
' ' " '
how. much, increased u n d e r the n e w tariff
•.
.
"
h
lands:
°system r e v e n u e f r o m
might." be. increased' u n d e r t h e preemption
^
t
5
m e a s u r e s recommended in 1847 to i n c r e a s e ' t h e ' ' . 1 ^ ' . ! !
" ' " " " "
laws of C o n g r e s s and regulations of the T r e a s u r y D e p a r t m e n t , ' pro'vidinV for the
safe-keeping, t r a n s f e r , and disbursement of the p u b l i c . . . 3 1 , 3 3 , 3 5 , 3 6 , 3 7 40 41 4Q
a m o u n t of revenue u n d e r the: tariff of 1842: d u r i n g its existence. \ .
' 281
reYenUe: UDder the tariffof; 1846
^ m S
' from J u l y , 1st-, 1846, t o S e p t e m b e r '
i t a ^ 1 6 r e v e n u ® » " c o m m e r c e , a n d population'o'f- t h e United S t a t e s , ' f r o m '
^
i/yuto-i-«474
.......
. 201 2 0 ?
- e n u e , an.nual, exclusive of Treasury; notes a n d l o a n s , f r o m 1790 to 1848 inclusubj.ect to draft in Nbve'mber'and December,'1*848; ".'.'.'.*.'.'.
* 3 0 3 ' qq?
views m.1847 on-the operations-of t h e tariff of 1846, and statement s h o w i n g 'the
b
amount-of, derived therefrom...ioo 00c
views.in 1848:on.the
.........
- ""
Rice, the product arid price* of, in 1846;,
"
l n' Vn
Rivers, i m p r o v e m e n t of— s e e Harbors..
'
'
R u s s i a , the n a t i o n a l debt, y e a r l y revenue, population, a n d a r m y and n a v v of
.
.
.
434
R y e , the:product a n d - p r i c e of, in 1846
...:
.50, 51
S.
S a m p l e s , the quantities allowed.to be d r a w n a s , in the custom-houses of E u r o p e . . .
1
568
School lands—see Oregon.
Settlers, r e c o m m e n d a t i o n i n . 1 8 4 7 . t h a t - t h e p r i c e of public l a n d s be reduced to actual,.
124
.. in Oregon,
^iuiiw-ui
ia.uu. be
L»C mIIlclUC
LU... ..
recommedation
land
a d e to.
97
f ^ coast
i of. j.1.
TT.. • . tVi.^u
1hSa«tta grants-of
. . . . . . . . . , .9 qV
, . , Q7X/
Ci
S h o r e linn
line of the
t h e_ United
t .e s . . . . . .
.
zn
of the rivers of the United States.-.
,..
" " 7
- - ' 3411
285
Ship building, t h e cost and progress"of"
~
'
' 342
statement s h o w i n g the n u m b e r and, class-of" vessels 'built," and the' tonnaVe'thereof" in 4 4 1
each State and I erritory of t h e United States, in the y e a r 1834. .
442
S m u g g l i n g w o u l d become an organized system if the tariff of 1842 w e r e r e e n a c t e d . ' . . ' ! . ' ! ! ! 2 8 5
Spirits, refined, bounties paid a n n u a l l y . o n , from. 1840 to 1847 inclusive.
..
40ft
Specie, i m p o r t s and e x p o r t s , o f , in 1846 a n d . 1 8 4 7 . . . . . . . . .
" ' 1 3 3 Jg^
a m o u n t of, received from-all sources into the T r e a s u r y in 1847, and d i s b u r s e d ' 128 133 185
received at the c u s t o m - h o u s e , N e w Y o r k , f r o m J a n u a r y 1, to December. 1,184.7 ' 129' 197
i m p o r t s of, d u r i n g . t h e fiscal-years 1846:and 1847,
'
. . . . . . ' 1 3 3 199
imports a n d . e x p o r t s of, including A m e r i c a n coin,.from 1821 to 18*47 inriusiVe''
' 203
on deposit" in 1847 with the A s s i s t a n t T r e a s u r e r of the U n i t e d States in 1847"an'd
views in regard t o . - . . . . . . . . .
.... ,
1 9 q ' i q i 910
imports of, in 1847.
' \ 7 ' ' .V." .
' 226
for f u r t h e r statements of the imports, and e x p o r t s of—see Coin.
a m o u n t of, received at t h e custom-house, N e w York., in the years 1847 and 1848. 301 324
receipts and d i s b u r s e m e n t s of, in 1847 and 1 8 4 8 . .
qqq
Statistics of public lands
. . .". . ' . ' . ' . . ' • ! ' 1 9 8 3 3 5
,
of commerce, revenue,, a n d population of the United States ,' from'i.796 'to •.1847•.
201,
.
.
t .. . j
of the tonnage of.the United, States
of.population of the United S t a t e s .
of the public debt of the United.States..
..
.
.. ..
"
2 0 3 , 2 0 8 ; 209
225 229 442
'
'333
332
676
INDEX..
o
QQ2
Statistics of loans, Treasury notes, &c
• -- ••
• • ••• •
"
^
shore line of the coast and rivers, &c., o f t h e United States in miles
341, 34^
.of property, taxation, and population, & c „ of N e w York city commerce, tonnage,
duties,
- 413 > 4 1 4 ' 4 1 5 ' 4 1 6 > H I
o f t h e docks in England
-.. - ^
of shipping, trade, and navigation of London.
y A " ' 'Tqi I t o
of the population of the world, and o f t h e principal nations of the world
.431,
of .the debts, .revenue, population, army and navy of Great Britain, Russia,
France, Austria, Prussia, and T u r k e y .
,v
of ship building.
...
- " '
...
of expenditure by New York city for docks, slips, &c
^
Steam power, particulars in regard to.
.
^ ' 9q9
Steamships, additional, recommended in 1848 as a means to increase commerce in the P a c i f i c 2 V 2
Steam navigation to India and elsewhere, projects for.
.
- • • - 4 3b,
Stocks, United States, issued in 184C> and 1847, amount, &c., of.
-v. .... . ^
>• • • • w
prices of, at New York, from December 1,1846, to Dec. 1,1847 , 133,l«b
avails in 1847-'8 of, issued under the acts for funding Treasury notes 315
318
in 1848-'9.
334
issued per acts of 1846 and 1847
Sub-Treasury—see Independent Treasury.
Sugar, the price of, in 1846.
• • * • • • • • • • • • •• -.
••
4UC5
refined, bounties on, annually, from 1840 to 1847 inclusive..
Survey—see Geological Survey-^see Coast Survey.
Surveyors of ports—see Treasury Circulars.
T.
Tariff of 1842, receipts from customs during the existence of t h e . . . . . . . . . . . . . . . . . . . . • - - 320
rate aiid kind of duty under the, on certain imports
in 1844, reduced to an
J
ad valorem dutyc
. .
\ \"\
"
identical in principle with the corn laws of Great Britain, how
^ , 12
Tariff'act of 30th J u l y , 1846,.the, and the Treasury instructions, to collectors and other
officers of the customs in furtherance of the-..,
.52, 58 to 16
receipts from customs, from July 1, 1846, to-September 30,
1848.
..
.
- — ••
views in regard to the benefits of the. .
.8, J41
the increased value of agricultural products, and increase of
commerce, and increased revenue, under the.
.. ,10, 13
views in 1847 on the operations of the, and a statement of
receipts under the, compared with those under the act of
F
..
...138,226
1842
views in 1848 on the revenue collected under the, and the
benefits of the, as compared with its predecessor
282
Tariffs, high and low, the effect of, discussed in 1847
......
142
T»
t^nlintr
vftnp discussed
fl 1 «/\ll S!<3Prlin111
1 R48
Tariff
policy rvf
of TT,i
Europe
1848
Tariff, a protective, the policy of a, argued against.
••
Tariff of Mexico, and trade with, views in 1848 in regard to.
T a x , the rates of, in the several wards of New York city
458
Taxatidn under the tariff systems, views in 1847 on.
.
. y y • •• •
141
Teas the quantity and value of, consumed annually, from 1821 to 1847,inclusive, and the
'
amount of duty which accrued on the same, from 1821 to 1832, the average rate of
duty per pound, and views on,
..
. ..
. . .
.25, 123, 228
how much revenue a duty of twenty-five per cent, on the imports of, would y i e l d . .
4
a duty of twenty-five per cent, ad valorem recommended, in 1847, to increase the
revenue
••.
•<••••
- •
..121, 123
T e x a s , the area of, in square miles and a c r e s . .
.
.......
... .
335
Territories of the United States, the aggregate areas of the, in square miles and acres,,
335
Tonnage of the United States, from 1790 to 184.7, inclusive, statement of the. . ,.,
.203, 204
comparative statement of the foreign, coasting, and total, for
various periods, &c..
, c.
. .143, 225
statement showing what the, would be on the 30th June,
1857, if during each of the ten years succeeding the fiscal
year of 1847 the per centage of augmentation were the
same. . . . . .
143, 229
the increase o f t h e , in 1847 over 1846..
229
employed annually, from 1821 to 1848 inclusive
.284, 321
&c., of New York city
. ..
...
.412, 413, 415, 416, 417
of London, annually, from 1790 to 1832
428
Trade—see Free trade.
.
Transfer drafts, ordered by the Secretary of the Treasury in favor of the Assistant Ireasurer of the United States at New Orleans, from January 1 to December 1, 1847, and
views in regard to
128, 130, 180
INDEX.
677
T r e a s u r y circulars to collectors, receivers, treasurers of the mints, and other officers of the
government, under the act of 1846 establishing the constitutional
treasury, the act for the better organization of the T r e a s u r y , &c., in
1846....
31, 33, 35, 36, 37-, 49
to custom-house officers, in furtherance of the act of 1846 reducing the
d u t y on imports, & c . . . .
.52 to 73
73
in 1846
in 1846, to the collectors, &c., giving instructions in regard to the execution of the law establishing the warehousing system,
. . , .76, 101, 368
in 1847, to the collectors, and surveyors of ports acting as collectors, in
regard to estimates, quarterly, of the expenses of collecting the revenue. 230
in 1847 . :,.
.230, 231, 232, 233, 237, 238, 239, 241, 244, 245
and advertisements, in 1848
—
.336, 340
in 1849,
...368
T r e a s u r y drafts, the law and regulations in regard to
31
v .
notices and views in regard to loans and the issue of T r e a s u r y notes
,.134, 224
see Transfer drafts.
T r e a s u r y of the United States, the state of the—see Finances.
funds available to the 1st October, 1848, from loans and
T r e a s u r y notes.
... .
..
319
the amount necessary to be retained in the, under the constitutional "treasury,
121
T r e a s u r y Department, laws for the better organization of the, and providing for the safekeeping and disbursement of the public revenue, and regulations in regard thereto, &c. 31,
33, 35, 36, 37, 41, 49
T r e a s u r y notes, receipts into the T r e a s u r y f r o m , under the act of 22d of J u l y , 1846, and
28th J a n u a r y , 1847—
in 1846—'7
2, 5, 24, 119, 151, 181, 315
in 1847-'8
119, 156, 279, 315, 338
in 1 8 4 8 - ' 9 .
279,318,338
avails in 1847-'8 of, stock issued in funding
.t
. . . 315
avails in 1848-'9 of, stock issued in f u n d i n g , . . Jt
... . . . . . .
.. . . . 318
expenditures in payment of interest on, and in the redemption and reimbursement of, in 1845-'6
'
5, 23, 28
in 1 8 4 6 - 7
2, 24, 127, 155, 159
in 1847-'8
127, 156, 159, .317, 302, 338
in 1848-'9 . .
318, 302, 338, 339
reimbursed monthly, from December 1, 1846, to December 1, 1847. . 128, 180
issued monthly, from the 1st J a n u a r y to November 30, 1847, under the
acts of J u l y 22, 1846, and 28th J a n u a r y , 1 8 4 7 , . .
,128, 181
issued under the acts of J u l y , 1846, and the 1st and 15th sections of the
act of 28th J a n u a r y , 1847
..
338
outstanding, of the various issues in '1845
.28, 29
outstanding, in 1846-'7
29
outstanding, 1st December, 1847
.160, 161
outstanding, 1st October, 1848.
...
334
paid, (and to whom paid,) under the provisions of the act of Congress of
10th of August, 1846, which had been stolen and put into circulation,
and not cancelled. .
...
27, 127, 155, 157, 317
the amount of, received on account of customs, in the F i r s t Auditor's
Office, from the 1st December, 1846, to 1st December, 1847 * .182; 133, 214
statement of the, under the act of 22d J u l y , 1846, issued in exchange for
specie, deposited in 1847, five per cent, interest. .
,128,162,179
statement of, at six per cent., issued in exchange for money deposited to
the credit of the Treasurer of the United States, under the act of J a n u a r y
28, 1847 . . . .
.128,164,179
statement of, issued at five per cent, interest, in exchange for specie, under
the act of 28 th J a n u a r y , 1847
. . . ..
.128,179
the prices of, in the N e w York market in 1846-'7 . . . . . . ..
133, 186
the prices of, in the N e w Orleans market in 1846-'7.
, „ . . .. . .133, 194
the amount of, received from the sales of the public lands the last quarter
of 1846 and the first three of 1847
128, 197
the amount of, received at the custom house at N e w Y o r k , from J a n u a r y
1 to December 1, 1847
128, 197
T r e a s u r y notice in 1846 in regard t o . .
. . . .133, 224
funds available in the T r e a s u r y , October 1, 1848, from, &c
. . . . . 319
amount of, received at the custom-house, N e w Y o r k , in the years 1847
and 1848
.301, 324
and loans, annual receipts into the T r e a s u r y from 1790 to 1848 inclusive,
303, 332
moneys advanced in 1848 to the Assistant Treasurers to purchase
302, 339
678
INDEX..
Treasurer, of the M i n t and Branch Mints—see Treasury Circulars.
T r e a s u r e r , United States—see Assistant Treasurer.
T u r k e y , the national debt, yearly revenue, population, a r m y and navy. of.
.434, 435
U,
United States, views in regard to the resources of the, in their rapid development
. . . . 438
VVessels, the building of—see Ship-building..
(See Mexican war.)
Volunteers, estimates, to p a y , in 1846-'7.
estimates to p a y , in 1847-'8
estimates to p a y , in 1848-'9
expenditures in payment of, in 1845-'6..
expenditures in payment of,"in 1846-'7
expenditures in payment of, in. 1 8 4 7 - ' 8 ' . . . . . . . . . . . . . . .
.>
3
3, 120
121
22
..
155
317
W
W a l k e r , R . J . , Secretary o f t h e T r e a s u r y , reports-of—see Finances—see Warehousing system.
W a r with M e x i c o , the expenditures for—see Mexican hostilities.
W a r Department, expenditures, &c., under the—see Military, service.
W a r e h o u s e system, instructions to the collectors and other officers of the customs in regard
to the execution of the law establishing t h e . . . . . . . . . . .
. . . . . . . . 1 6 , 76
the law establishing the
...
...
,79, 359
forms under the law establishing t h e . . . .
82 to 118
forms-issued in 1849 under the law of 1846-establishing the
373 to 40&
table exhibiting the value and kinds of imports in store on the 30th
September, 1847, under the, and views in regard thereto.
i37, 219
views in 1846"in regard to the projected.
16
report of the Secretary o f t h e T r e a s u r y in 1849' on the
. 343
instructions and forms issued in 1849 to the collectors and other officers
of the customs, under the act of I846'to establish the
359
views of the Committee on W h a r v e s , in N e w Y o r k , of the
430
W a r e h o u s e systems of Europe—
views in 1847 in regard to the commission appointed to examine the.
137
instructions from the T r e a s u r y Department in 1847 to C. C . W a l d e n and D . P , Barh y d t , the commissioners to examine the, and their report thereon, comprehending
all the forms and rules observed in the custom-houses, &c., in the execution of the. 137,
246 to 273, and 477 to 664
W a r e h o u s e system of Belgium, extracts from the customs laws of Belgium, relating to the,
and the regulations of the
. . t ., •
,
572
W a r e h o u s e s in England, description of t h e . . .
529
value of goods in store in the.
137
W a r e h o u s e s , United States, the value and description of foreign merchandise in store on
the 30tli September, 1847
219
statement of the value of merchandise warehoused in the ports
of the United States, from August 6,1846, to September 30,
1848.
..... ......
476
goods sent to the, u n c l a i m e d . . . . . . . .
477
k
W e i g h t s and .measures, the progress in the standard of.
.... ......
309
W e s t e r n country, views concerning the population, commerce,.&c., of the
.. . . . 443
W h a l e fisheries, the increase of shipping in the
436
W h a r f a g e , the rates of, in Boston, Massachusetts, and the regulations in regard to
459
W h a r v e s , report, in 1836, of the Committee on, of the Board of Aldermen of the city of
N e w Y o r k , relative to the erection of a great pier in the N o r t h river
409
Washington city, the debt of—see District of Columbia.
W h e a t , the product and price of, in 1846
10, 50, 51
W o o l , the price of, in 1846.
..
51
Y
Young, McClintock, acting Secretary of the T r e a s u r y , his report, pointing out a clerical
error in the report of December, 1847. „,
275
@FedFRASER