It is to be understood that, by recent decision of the Department, the expenses of record books and stationery, for the districts and ports on the frontiers, are defrayed by the United States out of the beforementioned fees, other than those accruing under the act of 30th August, 1852.

595. For a single permit for the landing of the bag- Baggage permits. gage of passengers, whether embracing the baggage of

one or more passengers, a fee of twenty cents only can be legally demanded.

596. Fees for weighing, gauging, or measuring imports, under the provision in the 4th section of the tariff act of 1846, it has been decided by the courts of the United States, can be legally exacted of the importer only in cases where the invoice or entry shall not contain the weight, or quantity, or measure of the merchandise weighed, gauged, or measured. This decision of the courts is acquiesced in by the Department; but whenever the weighing, gauging, or measuring shall disclose a difference between the actual weight or quantity and that specified in the invoice or entry, affording a well-grounded presumption of fraud, the collector will advise with the United States district attorney on the case, and will be governed by his opinion as to the propriety of instituting legal proceedings for enforcing the penalty provided by law.

597. Fees for weighing, gauging, or measuring goods withdrawn from warehouse, in quantities less than the entire importation, to be paid by the importer, as will be seen by reference to article 541 of these Regulations.

598. The exaction by collectors of compensation not expressly authorized by law for any services rendered in connexion with their several offices, will subject them to the heavy penalties provided in the 17th section of the act of May 7, 1822.

SECTION IV.

ACCOUNTS OF COLLECTORS AND DISBURSING OFFICERS.

Collectors'

ac

ART. 599. Regulation, new series, No. 4, of June 15, counts of revenue 1853, having provided for the rendition, by collectors of the rendered monthly.

collected to be

customs, of monthly accounts of revenue collected, it has been required that, from and after the 1st of April, 1856, all other accounts appertaining to this Department, Accounts to be for the receipt or disbursement of public money, be rendered monthly.

rendered monthly.

Receipts and dis

bursements of offi

600. Those accounts are:

All other accounts of receipt or disbursement of collec

cers of the cus- tors and other officers of the customs;

toms.

Of other officers of the govern

ment.

Character of the monthly account current.

Accounts of the treasurers of the mint, the branch mints, and the assay office;

Accounts of the treasurer or assistant treasurers, for the payment of interest and coupons of the public debt; Accounts of the treasurer, for compensation of members of Congress;

Accounts of the secretary of the Senate;

Accounts of the clerk of the House of Representatives; Accounts of the disbursing officers of the executive departments;

Accounts for the construction of custom-houses, marine hospitals, and other public buildings under the supervision of the treasury;

Accounts of the secretaries of the Territories;

Accounts of marshals, and all other accounts, the superintending authority over which is in the Treasury Department.

601. Every monthly account current will bear a caption, indicating the object thereof: as collector of the customs; as disbursing agent; as superintendent of lights ; as agent of the marine hospital, &c., &c., and will be in the form of debtor and creditor. On the left-hand side, the United States will be made debtor, and if the items of disbursement chargeable therein do not exceed six in number, they will be entered on the said side, by date, Abstracts, when to number, name, nature of disbursement, and amount. If they exceed six in number, they will be entered in an abstract or abstracts, in like manner, and the aggregate amount, when footed up, be carried into the account. On the right-hand side of the account, the United States will be credited, specifically, with each sum of money received, by date, number, name, and nature of receipt, or upon abstracts, as in the case of the debits, if the number of

be used.

the items of the receipt require it. The debit and credit columns being added up, and the balance of the account cast on the one side or the other, it will be carried forward, and form the first item of debit or credit, as the case may be, in the next month's account.

The account current and abstract of disbursements will be according to the following forms, to wit:

The foregoing account, with the abstracts and vouchers thereof, is in conformity with the General Regulations of the Treasury Department.

Attestation of ac- The account current so prepared will be attested by the

count.

following certificate:

FORM NO. 206.

Attestation of Account.

The foregoing account, with the abstract and vouchers thereof, is in conformity with the General Regulations of the Treasury Department.

[Here affix the proper signature of the disbursing

agent with his official title.]

And if such account be made by a collector of the customs, and there be a naval officer in the district of such collector, it will be further attested by the following certificate:

Separate account
under each
cial bond.

offi.

Record of monthly accounts to be

FORM No. 207.

Attestation of Account.

I have examined the foregoing account, including the vouchers appertaining thereto, and certify that they are correct, and in conformity with the law and regulations. A B, Naval Officer.

602. When two or more bonds have been given by the same officer, the account should always be stated under each bond separately, and debits and credits always entered in the accounts respectively to which they properly belong, and the date of the bond under which each account is rendered must be stated in the caption. The balance due on an account rendered under one bond is not to be carried into an acconnt rendered under a subsequent bond, but must be accounted for and paid specifically as a balance due under such bond. The transactions under a new bond will commence from the time the officer receives a new commission, and takes the oath of office under it and the transactions under the old bond will be entered in the account up to the date of such oath of office.

603. Every officer thus required to render monthly ackept by each off- Counts will keep a fair record thereof, as the transactions He will take vouchers in duplicate, and number

cer.

occur.

taken in duplicate.

ers retained considered

property.

public

and file them separately, from day to day. On the last Vouchers to be day of the month, he will draw off his account from this record, in the shape of the account current, before described, and transmit it, together with one set of the vouchers, within four days thereafter, to the proper accounting officer of the Department. This record, and Record and vouchthe set of vouchers reserved, will be regarded as public property, and be open to the inspection of the naval officer, if it is of an account of the customs, and there be a naval officer in the district, and also of the Secretary of the Treasury, or of any agent who may be appointed by him. They will also, upon the termination of the in- To be turned over cumbency of the officer making the one and taking the office. other, be turned over to his successor in office, for the common benefit and security of the late officer and the United States.

to successor in

and

form of vouchers.

604. The vouchers will be in the form of rolls, where Character several persons are to be paid, or separately, where but one person is to be paid. In either case, if the payment be for a compensation fixed by law or regulation, or for supplies under contract, the law, regulations, or contract applicable to it will be cited in the voucher. In both cases, also, the transaction must be fully set forth; and in the case of the compensation of inspectors and other officers of the customs, subject to the supervision of the surveyor, his certificate must be affixed, that the services charged have been necessary and faithfully rendered; and in the case of receipt by mark, the signature must be attested by some respectable person, other than the disbursing officer or his agent who pays the money.

bear their true

605. Every receipt or other transaction in this account Receipts, &c., to must bear its true date. If, as in the case of the payment date. of several persons, on rolls or otherwise, entitled to monthly compensation, any such person is prevented by any cause from receiving his money, and signing his receipt at the usual time, the account will nevertheless be closed without such payment, and the same will be made and charged, as of its true date, in the next month's account. 606. The first section of the act of 3d March, 1849, Gross amount of provides that "the gross amount of all duties received ceived to be imme. from customs, from the sales of public lands, and from all Act March 3, 1848.

public money re

diately paid into the treasury.