This is signed by the collector and by the naval officer of the port, when the commander is prepared to depart with his vessel to his destination.
11. The compensation of collectors is not all given in the form of a salary, but in part the fees for services rendered, and part of the forfeitures of smuggled goods. In the larger ports it is enormous, but in the smaller ones is often insignificant. It is a common mode of doing business of this kind, and is supposed to stimulate the activity and secure the faithfulness of the officer in preventing frauds on the government. The working of this plan is sometimes complained of as inspiring an over-officiousness embarrassing to trade and unnecessarily annoying to importers; and as producing too great an inequality in incomes. It is difficult to make a system quite perfect. Whether this admits of improvement remains to be seen.
SURVEYORS
12. Are next in rank and authority to the Collectors. They are appointed in the same manner and receive their compensation in the same way. The Surveyor’s duty is to superintend the inspectors, weighers, measurers, and gaugers in his port; to visit all vessels arriving in it; make a detailed report of them to the Collector; and examine all goods entered for the benefit of drawback.
THE NAVAL OFFICER
13. Of a port, is another of the superintendents, appointed to oversee the collection of the revenue. His appointment depends on the President and Senate, and his compensation on the amount of business done in his port, in the same manner as the Collector and Surveyor. His duties are, to some extent, parallel to those of the Collector; or he may be called a local examiner and auditor of the Collector’s work and accounts, for the sake of accuracy and correctness. He receives copies of all manifests and entries, and computes the duties on all goods, keeping a separate record of them. He must countersign permits, clearances, certificates, debentures, and other documents issued by the Collector. He examines the Collector’s accounts, bonds, and expenditures, and certifies to them, if correct.
A great number of deputies and employees are required to carry out the details of the collection of duties, since the entire amount of imports into the country are required to be carefully examined.
REVENUE CUTTERS
14. Are employed to guard against smuggling. They are vessels of small size, some steamers, and others sailing vessels, properly manned and armed, of high powers of speed; and are stationed as a coast guard near the ports, and lines of ocean travel, to prevent the landing of imported goods before they have paid the duty. Their officers are appointed by the President and Senate.
They look after all the ships going into any port, or any that may approach the coast; board them when within four leagues (or 12 miles) of the coast; examine the manifest of the cargo and every part of the vessel; put proper fastenings on the hatches, to prevent unlawful communication with the hold until the Custom’s officers have discharged their duty; and place a watch on board to remain until the vessel is delivered into the charge of the proper revenue officer.