or nearest to the port where such ship or vessel may be, duplicate manifests of the whole cargo on board such ship or vessel, whether such cargo shall consist wholly of goods, wares, or merchandise, of foreign growth or manufacture, or partly of such goods, wares, or merchandise, and partly of goods, wares, or merchandise, the growth or manufacture of the United States, specifying therein the name and place of residence of every shipper and consignee, together with the quantity of goods, wares, or merchandise, shipped by and to each; and upon the oath or affirmation of the said master, before the said collector or surveyor, to the truth of such manifest, and that he doth not know, make oath to and hath no reason to believe, that the revenue of the United States has been defrauded of any part of the duties imposed by law upon the importations of any of the goods, wares, or merchandise, contained in the said manifest, it shall be the duty of such collector or surveyor to return to the said master one of the said manifests, first certifying thereon that the same had been sworn or affirmed to, and delivered to him according to law, and also to grant to the said master a permit, authorising such ship or vessel to proceed to the place of her destination. Master to the truth of the manifest. Collectors to return one manifest and grant a per mit, &c. No intermedi ate entry ne cessary in the district of De So always and provided, That where goods, wares, or merchandises, of foreign growth or manufacture, are to be transported to and from the respective ports of Philadelphia and Baltimore unto laware, in each other, through and across the state of Delaware, a manifest, transporting certified as aforesaid, by the officers of that one of the said ports foreign goods, from whence the same goods, wares, or merchandises, are to be from Philadel- so transported, shall be sufficient to warrant the transportation phia and Bal- thereof to the other of the said ports, without an intermediate entry in the district of Delaware. &c. to and timore. Licensed ves sels, laden with goods, &c. the Provided always, That no master of any ship or vessel, licensed to trade as aforesaid, having on board goods, wares, or merchandise, of the growth or manufacture of the United States growth, &c. only, rum and other ardent spirits, exceeding four hundred galof the United lons, excepted, and being bound from one district to another in 'States, and the same state, or from a district in one state to a district in the bound from and to adjanext adjoining state, shall be obliged to deliver duplicate manicent districts, fests, or to apply for a permit as aforesaid; but any such master not obliged to deliver dupli- may in such case lawfully proceed to any other district in the same state, or in the next adjoining state, freely and without interruption. cate mani fests, &c. 1 Masters of li § 26. That the master of every ship or vessel of the burthen censed ves- of twenty tons or upwards, licensed to trade as aforesaid, having sels, of twenty on board goods, wares, or merchandise, of the growth or manuwards, laden facture of the United States only, and being bound from a dis tons or up with goods, &c. the growth, &c. of the United States, and bound to other trict in one stare to a district in any other than an adjoining state, shall deliver to the collector, or where the collector and surveyor reside at different places within the same district, to the collector or surveyor, as the one or the other may reside at or nearest to the port where such ship or vessel may be, duplicate manifests of the whole cargo on board such ship or vessel, specifying therein the name and place of residence of every shipper and consignee, together with the quantity of goode, wares, manifests, &c. or merchandise, shipped by and to each: And upon the oath or than an adjoining district, to deliver duplicate make oath to affirmation of the said master, before the said collector or sur- Master to veyor, to the truth of such manifest, it shall be the duty of such the truth of the collector or surveyor to return to the said master one of the said manifest, &c. manifests, first certifying thereon, that the same had been sworn or affirmed to and delivered to him according to law; and also Permit, &c. to grant to the said master a permit, authorizing such ship or vessel to proceed to the place of her destination. to the truth of manifests § 27. That the master of every ship or vessel of the burthen Masters of liof twenty tons or upwards, licensed to trade as aforesaid, not hav- censed vessels, of twenty tons ing on board rum or other ardent spirits, exceeding four hundred or upward, gallons, and arriving from one district to another in the same state, &c. to deliver or from a district in one state to a district in the next adjoining and make oath state, with goods, wares, or merchandise, of the growth or manu facture of the United States only, shall, within twenty-four hours, within twenSundays excepted, next after his arrival at any place or port ty-four hours after arrival, where a collector or surveyor resides, and before any part of the cargo on board such ship or vessel be landed or unloaded, deliver to such collector or surveyor a manifest thereof, and shall make oath or affirmation, before such collector or surveyor, that such manifest contains a true account of all the goods, wares Permit to unand merchandise, on board such ship or vessel, and thereupon load. shall receive from such collector or surveyor a permit to land or unload the same. &c. In all other ca ses, masters of tons or up § 28. That in all other cases, the master of every vessel of the burthen of twenty tons or upwards, licensed to trade as afore- licensed vessaid, shall, within twenty-four hours, Sundays excepted, next af sels, of twenty ter his arrival at any port or place within the United States, wards, to dewhere a collector or surveyor resides, and before any part of the liver manifests cargo on board any such ship or vessel be landed or unloaded, and permits deliver to such collector or surveyor the inanifest thereof, au- lector or surthenticated before, and received from, the collector or surveyor veyor at the of the port or place where the said cargo was taken on board, place of ladtogether with his permit to depart from the place of lading, ing, &c. whereupon it shall be the duty of such collector or surveyor to grant a permit to land or unload such cargo. from the col Permit to un load. 400 dollars § 29. That if the master of any ship or vessel, of the burthen of twenty tons or upwards, licensed to trade as aforesaid, and Forfeiture of having on board goods, wares, or merchandise, of the value of and goods, &c. two hundred dollars or upwards, shall depart with the said ship in case of lior vessel from any port, with intent to go to another district, censed vessels without such manifest and permit, except as is hereinafter pro- of of twenty tons vided, the master or owner of such ship or vessel shall forfeit and &c. departing pay the sum of four hundred dollars for every such offence; and without maniall goods, wares, and merchandise, of the value of two hundred fest and per mit; except, dollars or upwards, which shall be found on board any such ship &c. See folor vessel, after her departure from the port where the same were lowing protaken on board, without being contained in, and accompanied with, such manifest as is herein before directed, except as is hereinafter excepted, shall be subject to seizure and forfeiture. Provided always, That nothing herein contained shall be con- Proviso, exstrued to subject the master or owner of any ship or vessel li- cepting from censed to trade as aforesaid, having on board goods, wares, and forfeiture, penalty and merchandise, of the growth and manufacture of the United States where the ves viso. from and to adjacent districts, and laden with Masters of li censed vessels, destined to a sels are bound only, rum and other ardent spirits, exceeding four hundred gallons, excepted, and bound from district to district in the same state, or from a district in one state to a district in the next adjoining state, to any penalty for having departed from the port of goods, &c. the loading without such permit and manifest, or to subject the produce, &c. of the U. States. said goods on board such ship or vessel to seizure or forfeiture, in case they are not accompanied with a manifest as aforesaid. § 30. That if any ship or vessel, having a license to trade or fish, for one year, shall, within that time, be destined to any foreign port, the master or commander of every such ship or vessel shall, before he departs from the United States, deliver such license to the collector of the port from whence he intends to depart; and it shall be the duty of such collector forthwith to transmit the license, to him so delivered, to the collector of the district where the same was granted, who shall thereupon cancel every license; and if any master or commander shall neglect or refuse to dePenalty of 100 liver up such license before he depart from the United States, doll. for neg, he shall forfeit and pay the sum of one hundred dollars for every such neglect or refusal. foreign port, to deliver up licenses to the collector at the port of departure, &c. lect or refusal. Fees and allowances. For first regis cate. &c. For cer § 31. That the fees and allowances for the several duties to be performed in virtue of this act, and the distribution of the same, shall be as follows, to wit: For the first register, or certificate of record, granted for every ter, or certifi- ship or vessel, there shall be paid to the collector granting the same, the sum of two dollars.-For every subsequent one, one For subse- dollar and fifty cents. For every certificate of enrolment, fifty quent register, cents. For every license to trade between the different districts tificate of en- of the United States, or to carry on the bank or whale fishery for rolment. For one year, fifty cents. For every entry of inward cargo, directed license. For to be made in conformity with this act, and for receiving of, and qualifying to, every manifest of vessels licensed to trade as aforesaid, sixty cents.-For a permit to land goods of foreign growth or manufacture, twenty cents.-For every permit to proceed to the place of destination, twenty-five cents.-And for taking every bond required by this act, twenty cents. entry of in ward cargo, &c. For permit to unload, &c. For permit to proceed, &c. For taking bond, &c. of fees. The whole amount of which fees shall be accounted for by the collector, and where there is a collector, naval officer, and surDistribution veyor, shall be equally divided between the said officers; and where there is no naval officer, between the collector and surveyor; and where there is only a collector, he shall receive the whole amount thereof; and where there is more than one surveyor in any district, each of them shall receive his proportionable part of such fees as shall arise in the port for which he is appointed. Provided always, That in all cases where the tonnage Compensation of any ship or vessel shall be ascertained by any person specially appointed for that purpose, as is herein before directed, that such person shall be allowed and paid by the collector a reasonable compensation for the same, out of the fees aforesaid, before any distribution thereof as aforesaid. to persons as. certaining tonnage. § 32. That in every case where the collector is, by this act, Naval officers directed to grant any license, certificate, permit, or other document, the naval officer, if there be one residing at the port, shall sign the same. to sign all official docu ments. In cases of for feiture of goods or ves § 33. That in every case where a forfeiture of any ship or vessel, or of any goods, wares, or merchandise, shall accrue, it shall be the duty of the collector or other proper officer, who sel, name of shall give notice of the sale of such ship or vessel, or of such owner or congoods, wares, or merchandise, to insert in the same advertise- signee to be ment, the name or names, and the place or places of residence, of the person or persons to whom any such ship or vessel, goods, wares, or merchandise, belonged or were consigned at the time of such seizure. advertised. ing false documents, or delivering false descriptions of vessels, &c. § 34. That every collector who shall knowingly make any Penalties on false registry, record, or enrolment, of any ship or vessel; and collectors, &c. for falsifying every officer or person appointed as is herein provided, who records, issushall make any false record, or grant any false certificate, or any document whatever, in any manner that shall not be herein prescribed, or that shall be contrary to the true intent and meaning of this act, or shall take any other or greater fees than are by this act allowed, or receive any other reward or gratuity, contrary to the provisions of this act; and every surveyor, or other person appointed to measure ships or vessels, who shall wilfully deliver to any collector or naval officer, a false description of any ship or vessel to be registered, recorded, or enrolled, in pursuance of this act, shall, upon conviction of any such neglect or offence, forfeit the sum of one thousand dollars, and be rendered incapable of serving in any office of trust or profit under the United States; and if any person or persons, authorized and required by this act, in respect of his or their office, or offices, to perform any act or thing required to be done or performed, pursuant to any of the provisions of this act, and wilfully neglecting or refusing to do or perform the same, according to the true intent and meaning of this act, shall, on being duly convicted thereof, if not subject to the penalty and disqualification aforesaid, forfeit the sum of five hundred dollars for the first offence, and a like sum for the second offence, and shall, from thence forward, be rendered incapable of holding any office of trust or profit under the United States. cate of regis § 35. That if any certificate of registry, record, or enrolment, Fraudulent shall be fraudulently used for any ship or vessel, not entitled to use of certifi the same by this act, such ship or vessel shall be forfeited to the try, &c. forUnited States, with her tackle, apparel, and furniture. feits vessel, nalties of cor § 36. That if any person or persons shall falsely make oath &c. or affirmation to any of the matters herein required to be veri- Pains and pefied, such person or persons shall suffer the like pains and penal- rupt perjury ties as shall be incurred by persons committing wilful and cor- for false oaths. rupt perjury; and that if any person or persons shall forge, Forfeiture of counterfeit, erase, alter or falsify, any certificate, register, li- 500 dollars for cense, permit, or other document, mentioned in this act, or to be granted by any officer of the customs, such person or persons documents. shall, for every such offence, forfeit the sum of five hundred dollars. forgery, erasure, &c. of § 37. And whereas, By an act, entitled "An act for laying a Vol. i. p. 2. duty on goods, wares, and merchandises, imported into the United States," it is provided, that there shall be allowed or paid five cents on every quintal of dried fish, and on every barrel of No allowance for dried or pickled fish, &c. exported prior to the last day of May, 1790. See vol. i. 196, 261, 331, 405, 790. pickled fish, and of salted provisions, exported from the United Be it enacted, That no allowance shall be made by any col- CHAP. 12. An act to establish the treasury department. § 1. Be it enacted, &c. That there shall be a department of Vol. ii. 1432. treasury, in which shall be the following officers, namely; a seVol. iii. 1630, cretary of the treasury, to be deemed head of the department; 1659, 1722, a comptroller, an auditor, a treasurer, a register, and an assistant to the secretary of the treasury, which assistant shall be appointed by the said secretary. 1759, 1776, 1790, 1791. Duties of the secretary of the treasury. Vol. ii. p. 1238. Duties of the comptroller of the treasury. Vol. ii. p. 1123. Duties of the treasurer. § 2. That it shall be the duty of the secretary of the treasury to digest and prepare plans for the improvement and management of the revenue, and for the support of public credit; to prepare and report estimates of the public revenue, and the public expenditures; to superintend the collection of the revenue; to decide on the forms of keeping and stating accounts and making returns, and to grant, under the limitations herein established, or to be hereafter provided, all warrants for moneys to be issued from the treasury, in pursuance of appropriations by law to execute such services relative to the sale of the lands belonging to the United States, as may be by law required of him; to make report, and give information, to either branch of the legis lature, in person or in writing, (as he may be required), respecting all matters referred to him by the senate or house of representatives, or which shall appertain to his office; and, generally, to perform all such services relative to the finances, as he shall be directed to perform. § 3. That it shall be the duty of the comptroller to superintend the adjustment and preservation of the public accounts; to examine all accounts settled by the auditor, and certify the balances arising thereon to the register; to countersign all warrants drawn by the secretary of the treasury, which shall be warranted by law; to report to the secretary the official forms of all papers to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein: He shall, moreover, provide for the regular and punctual payment of all moneys which may be collected, and shall direct prosecutions for all delinquencies of officers of the revenue, and for debts that are, or shall be, due to the United States. § 4. That it shall be the duty of the treasurer to receive and keep the moneys of the United States, and to disburse the same upon warrants drawn by the secretary of the treasury, countersigned by the comptroller, recorded by the register, and not |