3. To secure this payment of Duty, then, a large number of officers of different grades are appointed, not only to examine the goods, determine the amount required to be paid, receive the money and keep all the accounts connected with it, but to take care that all the goods, of whatever kind, that are not permitted an entrance free of duty, shall duly pass examination, and be “entered,” as it is called, at the custom house.
4. The Head of these officers is the
COMMISSIONER OF CUSTOMS.
He superintends the Customs Bureau in the Treasury Department. He is nominated, and, with the consent of the Senate, appointed by the President. All the accounts of officers employed in the collection of duties on imports pass through his bureau for examination and adjustment; he prepares the forms of all papers used in this department of the revenue; directs the form of keeping the accounts; brings suits when necessary for the recovery of money due from officers of the department; and makes a report of any neglect of duty to Congress. A complete summary, therefore, of the past and present condition of the customs department may be found, at any time, in his office. With so perfect a system of supervision it does not matter how extensive the organization may be. No confusion is possible. There are more than 30,000 persons employed Under this officer; and they are scattered through the whole country where there are Ports of Entry or Delivery, as well as keeping guard along the whole coast line and frontier of the United States; yet they are under as complete discipline and surveillance as the army or navy. This bureau was organized in 1849; its business having previously been under the oversight of the First Comptroller of the Treasury. It has general supervision of the conduct and accounts of all customs officials. The highest in rank below this are
THE COLLECTORS.
5. Wherever there is a Port of Entry a Collector is appointed to superintend the collection of duties, receive the money, and transmit it to the United States Treasury. He is the principal officer of the Collection District connected with this Port, which often embraces several Ports of Delivery, and is required to see that all is properly conducted in his district. He receives his appointment directly from the President and Senate, and is removable at the pleasure of the President.
6. As, in ordinary times, the most of the revenue required for the support of the government is derived from Customs, this is a responsible office. Great care is required to secure the services of competent and faithful men, and the bonds they are required to give are large. He nominates the subordinate officers connected with his custom-house, and the Secretary of the Treasury appoints them, if he sees no objection.
7. The Collectors take care that all the goods, on which Congress has imposed a duty, pay the amount due. To this end he often requires one or more deputies. The entire commerce of the part of the country falling in his district, with other countries, passes under his examination. He receives all reports, manifests, and documents required to be exhibited by all vessels, domestic and foreign, on their entry into his port, and all accounts of all the goods they have on board. On these he must estimate the duties, receive the moneys, or bonds securing their payment, and grant all permits for landing the goods. He transmits, quarterly, all the moneys collected in his department, with an accurate account of all the transactions of his office during the quarter, to the Secretary of the Treasury. These accounts pass to the Customs bureau, and the money to the Treasurer of the United States.
8. His duties, as described in the previous section, make him acquainted with all the imports of the country, in his District or Port. He is also required to examine the manifests of all the vessels, and the accounts of their cargoes, that leave his port for a foreign country. This secures a knowledge of all the exports of the country. It is his duty to give clearances, or permits, to all vessels leaving for foreign ports. It is unlawful for any vessel to depart without this document. A ship’s clearance can be properly given only when her manifest, or detailed account of the quantity, kind, and value of her cargo is ascertained to be correct.