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and tape crossed on the tins, and the four ends sealed with Bungs sealed. red wax with U. S. L. H. E. stamped upon it, or some other seal which the officer in charge of the oil will be careful to keep safely.

closed to exclude

When oil butts are provided for keeping oil in store, Oil butts to be kept care must be taken to keep them tightly closed to prevent the air. injury to the oil by the exposure to the air.

of oil

casks on board of

1189. Masters of supply-vessels will be careful to have Stowage all oil casks properly stowed on board of their vessels, supply vessels. bungs up and bilges free, and to take every precaution to prevent loss by damage or leakage; water should be sprinkled over the casks during the voyage, as often as may be necessary, to keep the casks tight.

from seafaring

1190. Seafaring men, and others interested in naviga- Seek information tion, should be encouraged to give information of any men. neglect of duty on the part of those employed in the lighthouse establishment, as well as any other information tending to the improvement of the light-house service. 1191. A rigid economy must be enforced in the man- A rigid economy to agement of the light-house service. No expenditure will be authorized or permitted which is not necessary to render the aids to navigation efficient.

1192. Inspectors, superintendents of lights, and engineers detailed for light-house duty, and others on lighthouse service, will be furnished with a copy of these regulations and instructions, with copies of the blank forms, &c., for keeping accounts and making returns, who will acknowledge the receipt of the same, and transfer them to their successors in office when relieved.

be enforced.

and returns.

Collectors and surveyors of the customs, registers and Property account receivers of public money, assistant treasurers, supervising and local inspectors, officers of the coast survey, and others acting under authority of the Department, will report, semi-annually, on the 30th day of June and December of each year, a statement, in the following form, of all articles of property in their possession, or under their control, belonging to the United States, stating therein—

First. The numbers, titles, description, in brief, of all

record books, circulars, and general description of all official papers.

Second. All law and other printed books, maps, &c.

Third. A list and description of the articles of property of every kind, namely: lands with metes and bounds, and the cost thereof; buildings, with a description and the cost thereof; vessels, boats, furniture, safes, scales, tubs, gauging instruments, locks, &c. In connection with each article will be stated the date of its purchase, so far as known, its cost and present condition and value; what additional articles have been acquired since the next preceding report or schedule, and the articles worn out or otherwise lost during that time.

All articles of property belonging to the United States, in the custody or under the control of the officers in question, will, as far as practicable, be marked and labelled as "the property of the United States." All books, documents, and other articles used in, or relating to, the public business under their charge, are to be carefully and permanently kept, and to remain in their offices, without regard to change of incumbency, and to be transferred to their successors.

With the property so held by the officers in question, they will be charged in books kept in the Department for that purpose; and, on retiring from office, they will be expected duly to account for so much thereof as may have been used, worn out, or lost, and to furnish the receipt, in duplicate, of their successors for the remainder, in order to close their accounts:

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No. Titles. Description. Time of pur- Cost. Present value. Present con

chase.

dition.

office day of

Remarks.

ADDITIONAL LIST TO TARIFF OF DUTIES,

(Chapter xi, section 1, article 937, page 507,)

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INDEX..

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List of accounts appertaining to Treasury Department........
Accounts of collectors and all others, to be rendered monthly..
Manner of rendering accounts current-abstracts to be used,
when-how attested....

Separate accounts to be rendered under each official bond-
transactions under a new bond commence, when........
Record of monthly accounts to be kept-vouchers to be in du-
plicate and one set forwarded to Department-records and
vouchers public property, to be turned over to successors....
Character and form of vouchers.....

.....

Every receipt and transaction in accounts to bear true date, &c.
Gross receipts from all sources to be paid into Treasury as soon
as possible-special account, when necessary..
Abstracts showing form in which revenue accounts are to be
rendered; time at and for which rendered-description and
design of the entries required.......
Certain prerequisites to allowance of compensation to employés
of the customs-duty and liability of disbursing officers.....
Letter of appointment of aids of the revenue, to form part of
voucher for payment.......
Occasional inspectors and aids to be paid only for days of actual
service-absence or sickness of temporary officers to be de-
ducted-pay for constructive service prohibited........
Full amount specified in receipt to be actually paid in money-
the contrary deemed a conversion by officer to his own use..
Extra or additional compensation prohibited-acts on the sub-
ject........

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Disbursing officers not to recognise assignments, &c., of com-
pensation....

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Disbursing officers not to respect process of attachment against
money in their hands due for compensation, &c.......
Disbursements, in what cases authorized-responsibility and
duty of disbursing officer paying upon certificates of service.
Disbursing officers to act exclusively for interest of U. S.-can
have no interest in furnishing supplies, &c.—patronage pro-
hibited...

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