be exported in the original packages in which they were imported. For all goods entitled to drawback, the exporter receives from the collector a debenture for the amount of the drawback to which the goods are entitled. A debenture is a certificate stating the sum due to the exporter for the drawback of duties. It is made payable at the time when the duties on the goods shall become due; and the collector shall discharge the debenture out of the products of the duties arising on the importation of the goods.

CHAPTER XI.

Revenue-continued.—Collection of the Customs,

243. For the collection of customs, there is appointed in every district of the United States, a collector, whose duty it is to receive, at the port within his district, all reports, manifests and documents to be made or exhibited on the entry of any vessel, to record all manifests, and to receive the entries of all vessels, and the goods imported in them. He is also required to estimate the duties, to receive all moneys paid for duties, and to take bonds for securing the payment thereof. He grants all permits for the unlading and delivery of goods; and, with the approbation of the principal officer of the treasury, he employs proper persons as weighers, measurers, gaugers and inspectors at the several ports within his district, and provides storehouses, scales, weights and measures.

244. There are appointed, at ports where it may be necessary, also a naval officer and surveyor. It is the duty of a naval officer to receive copies of all manifests and entries, and, with the collector, to estimate the duties

243. What are the duties of a collector of the customs? 214. What are the duties required of a naval officer? Of a surveyor?

on goods, and to keep a record thereof. He countersigns all permits, certificates, clearances, debentures, and other documents granted by the collector; examines the collector's abstracts of duties, and other accounts of receipts, bonds and expenditures; and, if found correct, he certifies them. The surveyor superintends and directs the inspectors, weighers, measurers and gaugers within his port. He visits and inspects the vessels that arrive, and makes a return in writing, every morning to the collector of vessels arrived the preceding day. He is in all cases subject to the direction of the collector.

245. In each of the ports at Boston, New York, Philadelphia, Baltimore, Charleston, Savannah and New Orleans, two appraisers are appointed, to inspect and appraise such goods as the collector may direct, and whenever that duty shall be required by any acts relative to imports and tonnage.

246. The collector, naval officer, surveyor and appraisers, are appointed by the president and senate; all of whom but the last named are required to give bonds, with sureties, for the faithful performance of their duties.

247. The compensation of appraisers is $1500 a year, each; excepting those for the port of New York, who receive $2000 each. The collectors, naval officers and surveyors receive specific fees for the several acts and duties they perform. But whenever the emoluments of a collector of the ports above named exceed four thousand dollars a year, of a naval officer three thousand dollars, and of a surveyor two thousand five hundred dollars, besides the necessary expenses incident to their offices, the excess shall be paid into the treasury of the United States. And whenever the emoluments of any other collector exceed three thousand dollars, of any other naval officer two thousand five hundred dollars, or of any other surveyor two thousand dollars a year, besides expenses, the excess is paid into the treasury.

245. In what ports are appraisers appointed? What are their duties? 245. How are officers of the customs appointed? 247. What is their

248. The master or captain of every vessel belonging to citizens of the United States, in which goods are imported, shall have on board a manifest, which is a writing signed by himself, stating the name of the place where the goods were taken on board, and of the place to which they are consigned; the name, description and tonnage of the vessel, and the place to which she belongs; the name of each owner and her master; with a particular account of all the goods on board. It contains also the names of the persons that send the goods, who are called. consignors, and the names of the persons to whom the goods are sent, who are called consignees. After the

report of the master of the vessel to the collector is made, the owner or consignee of the goods makes an entry of the same, in writing, with the collector, specifying the names of the vessel and master, the place whence the goods were imported, the marks, numbers, denomination and prime cost of the same; and swearing to the truth of his statement, and its conformity to the manifest. When the amount of duties is ascertained, the consignees pay the same, or give bonds with sureties for the payment of them, at a certain time afterwards. The collector then grants a written permit for the unloading and delivery of the goods.

249. To secure the collection of duties, congress has made provision, by the imposition of heavy fines and penalties for the violation of the revenue laws, and by authorizing officers of the customs to seize and search vessels that may be suspected to contain goods subject to duty. the payment of which is designed to be evaded. The getting of goods on shore secretly, without paying the duties, is called smuggling. In cases of smuggling, and in some other cases of frauds on the customs, all the goods are forfeited, and become the property of the United States.

compensation?

248. What is a manifest? Who are consignors? Who are consignees? What is an entry? A permit? 249. What provisions are made for securing the collection of the revenue? What is smuggling? 250. What further provision is made for securing

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250. Further provision has been made to collect the duties, by authorizing the president to cause to be built and equipped so many revenue cutters, not exceeding twelve, as may be necessary to protect the revenue. revenue cutter is a small, fast sailing vessel used for apprehending smugglers, and for boarding vessels supposed to contain contraband goods. The collectors of the respective districts also may, with the approbation of the secretary of the treasury, provide small open row and sail boats to be used by surveyors and inspectors, to enable them to go on board of vessels, and otherwise to detect frauds. All penalties accruing by breaches of the revenue laws, must be sued for in the name of the United States of America, in courts of the United States having jurisdiction in such cases.

251. The whole revenue of the United States in 1833, from all sources, as appears from the annual report of the secretary of the treasury, was as follows: From customs, $29,032,508 91; lands, $3,967,682 55; dividends on bank stock, $474,985; sales of bank stock, $135,300; incidental items, $337,949 79; total, $33,948,426 25. This amount exceeds that of any former or subsequent year.

CHAPTER XII.

Public Expenditures.

252. IN connexion with the power to lay and collect taxes, duties, imposts and excises, congress has the power "to borrow money on the credit of the United States," as equally requisite to pay the debts, and provide for the common defence and general welfare.

the collection of the revenue? What is a revenue cutter? 251. What was the amount of the national revenue in 1833?

252, 253. What power with that of levying and collecting taxes,

253. A power of taxation of some kind or other must be possessed by every government, to enable it to provide for paying the ordinary expenses of its administration; and the power to borrow money is sometimes indispensable for national defence, and other purposes for which the revenue of the country may prove to be inadequate.

254. The purpose for which congress has found it especially necessary to exercise the power of borrowing money, was the payment of the public debt. By the arti cles of confederation, the government adopted the public debt previously contracted to support the war; and the sixth article of the present constitution, imposes on the United States all debts contracted before its adoption.

255. The whole amount of public debt existing at the time the constitution was adopted, was nearly $80,000,000. A tax upon individual property to liquidate so large a debt, would have been at that time extremely burdensome and oppressive to the citizens. Provision was therefore made in the constitution, authorizing congress to borrow money for this purpose, and to pledge the credit of the United States for its payment. By this means, together with such portion of the revenue arising from duties on imports and tonnage, as was not required for the support of the government, and the proceeds of sales of public lands, congress has been enabled so to control the public debt as to prevent, almost entirely, the necessity of a recourse to direct taxation.

256. The manner in which the government borrows money, is as follows:

When money is wanted to pay a debt, congress passes an act, authorizing the secretary of the treasury, or other person, to borrow the money, and to make the United States debtor for the same. The act states the amount to be borrowed, the time when it is to be paid, and the rate of interest. Persons who wish to lend money, then sub

has congress to pay debts, &c.? 254. For what purpose has this power been found especially necessary? 255. What was the amount of the public debt when the constitution was adopted? By what means, principally, has the debt been paid? 256. In what