So thorough a taxation the people never experienced before; and it is to be hoped they never will again. This is one of the fruits of war. But what makes this doubly aggravating, is that this was a civil war. The people have this enormous load of taxation to carry to pay for killing each other. When will men learn war no more? When will men cease to be wicked and

foolish?

3. To carry out the objects and provisions of this bill, it became necessary, in the first place, to divide every State and Territory into collection districts, entirely different, however, from the collection districts for the collection of the custom duties. These, as stated in another place, are located along the sea coast, and on the shores of gulfs, bays and sounds, or on the shores of such navigable lakes and rivers as are accessible to vessels from some foreign country; whereas, the collection districts for the collection of internal revenue are necessarily located in every part of each State and Territory, as much inland as along the coast. As far as practicable, they are made, both in number and territory, identical with the Congressional districts.

4. This law also made it necessary to create a host of new officers to execute its provisions. In the first place, an officer is appointed in the Treasury Department, and denominated the commissioner of internal revenue. He is, like all officers of his grade, appointed by the President and Senate, and receives a salary of four thousand dollars per annum. He is charged with the duty (under the direction of the Secretary of the Treasury) of preparing all the instructions, forms,

blanks, stamps and licenses to be used throughout the country, by all officers and agents employed in the collection of these taxes, and to see to the execution of the law relating thereto.

5. Then comes an assessor and a collector, each with fa deputy or deputies if need be, for every district. One to assess the value of all the property liable to taxation, and the other to collect and receive the moneys so assessed. The collectors pay the moneys so received into the Treasury at Washington, or into such banks or other places as may be directed by the Secretary of the Treasury.

The money to be thus raised is apportioned to each State and Territory in proportion to their representation in Congress; and a separate account of this tax is kept in the Treasury Department with each State and Territory.

6. Much more might be said about other subordinate officers and agents employed by the government for the purpose of carrying out the provisions of the revenue laws; and much more might be said about many of its details; for it contains an unusual number of provisions, in no less than three hundred and twentynine sections. But many of these have already been changed by subsequent acts; and will probably be modified by every Congress that may meet, until the whole law shall become unnecessary by the paying off of the whole national debt, or such a reduction of it as will enable the government to dispense with this extraordinary means of meeting its obligations. The very frequent modifications of all the tax laws, renders it quite unnecessary to dwell with much minuteness on their provisions in detail.

I hope this outline of the objects of the law, and the account given of the principal officers engaged in car rying it into effect, will satisfy the general reader.

CHAPTER XLVIII.

Custom House and Custom House Officers.

1. CUSTOM houses are government offices, generally located in seaport cities and towns, for the purpose of collecting the duties charged upon imported goods. Nearly all goods brought from foreign countries into the United States, are brought by ships and other vessels by sea. Hence seaports are the popular localities for custom houses. Ports where they are established, are called ports of entry Here vessels from foreign ports are allowed to enter, and here the duties on foreign goods are collected by custom house officers appointed for that purpose.

The principal of these officials is called collector of customs. He is appointed by the President and Senate, and holds his office during the pleasure of the President. This office is one of great responsibility; for the collectors of customs receive and pay over into the United States Treasury by far the greater part of the revenues of the country; that is, under ordinary circumstances. But under the present extraordinary exigencies of the nation, which grew out of the late civil war, the government has been obliged to resort to direct taxation to sustain its expenses; and a larger amount has been raised by this means than by duties on imports.

2. A collector of customs is therefore required to give heavy bonds for the faithful performance of his duties.

He must give his bonds and take his official oath before entering upon his duties, which are numerous and various. He has the power, also, with the approbation of the Secretary of the Treasury, to appoint the subordinate custom house officers, such as weighers, measurers, gaugers, inspectors, watchmen, store keepers, &c. These he nominates, and the Secretary of the Treasury confirms or rejects them.

HIS DUTIES.

3. These duties require him to collect all duties which Congress has imposed on every kind of imported goods brought into the port or ports of which he is the collector. In order to do this he requires a deputy, and in large ports, several of them, whom he appoints, together with as many of the above named subordinates as the business done at the port requires.

He must receive all reports, manifests, and documents to be exhibited on the entry of any ship or vessel, whether domestic or foreign; and all accounts of all the goods they have on board. He must estimate the duties to be paid thereon, receive the moneys paid therefor, and take all bonds for securing the payment thereof, and grant all permits for landing the goods. Once in three months he must transmit all moneys collected by him to the Treasury Department at Washington, together with full and accurate accounts of all his transactions relating to the collection of duties at the port of which he is collector.

4. He must examine the manifests not only of all ships and vessels with their cargoes which arrive within the port or district for which he is collector, but

also those of all vessels which depart from thence to foreign countries. In this way the government obtains a knowledge of the amount and value of the whole exports and imports of the country. He must also give clearances to all vessels when they sail from his port for foreign ports or countries. No vessel can lawfully depart without such clearance.

5. The manifests and clearances of ships and vessels are so often spoken of in the laws relating to commerce, navigation and the revenue, that it may be interesting and useful to those not familiar with these matters, to give the form of an American manifest and clearance. These are among the most important of a ship's papers.

A SHIP'S CLEARANCE.

SS.

6. This document is couched in the following terms: "District of Port of "These are to certify, to all whom it may concern, that A. B. master or commander of the ship (brig, barque, schooner), burthen tons or thereabouts, mounted with guns, navigated with men,

built, and bound for , having on board hath here entered and cleared his said vessel according to law.

"Given under our hands and seals, at the custom house of thousand

this

day of

one

, and in the year of the Inde

pendence of the United States of America."

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 destined port.