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lector; 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.

§ 277. In each of the large ports of the United States, 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. 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 for the faithful performance of their duties.

§ 278. The master or captain of every vessel belonging to citizens of the United States, in which goods are imported, is required to 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 where 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 consignors, who are the persons that send the goods, and the names of those to whom the goods are sent, called consignees.

§ 279. 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 swears 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. The collector then grants a written permit for the unloading and delivery of the goods.

Of a surveyor? § 277. What is the duty of appraisers? § 278. What is a manifest? Who are consignors and consignees? § 279. When is

§ 280. To secure the collection of duties, congress has made provision, by the imposition of heavy fines and penal. ties for the violation of the revenue laws, and by authorizing officers of the customs to seize and search vessels that may be suspected of having on board goods subject to duties, 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 fraud on the customs, all the goods are forfeited, and be. come the property of the United States.

§ 281. Farther provision has been made for collecting 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. A revenue cutter is a small, fast sailing vessel used for apprehending smug. glers, and for boarding vessels supposed to contain contra. band 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 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.

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been shown, (§ 128-130, 267.) The power to borrow money also is necessary to pay the debts, provide for the national defence, and for other purposes to which the ordinary revenue of the nation may be inadequate. To supply the treasury on extraordinary occasions by loans, has been found more convenient than direct taxation. By means of them, the immediate wants of the government are supplied, and the sums borrowed may afterwards be paid from the regular revenues of the nation.

284. The purpose for which congress has found it especially necessary to exercise the power of borrowing money, is the payment of the public debt. By the articles of confederation, the government assumed the public debt previously contracted to support the war; and the present constitution imposed on the United States all debts contracted before its adoption. (§ 552.)

§ 285. 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 some other person, to borrow the money, and 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 subscribe, in books opened for that purpose, the sums they will respectively lend; and for the sums so subscribed and lent, certifi cates are given by the agent of the government, stating the amount for which the United States are indebted. The debt so contracted, and for which the certificates are given, are called stocks. To persons having these certificates, the government pays the interest that accrues on them, quar. terly, or as often as the act expresses. These certificates

are often bought and sold like any other merchantable commodity. When they are sold at a price equal to the amount expressed in them, stocks are said to be at par. When their market price is higher or lower than their nominal value, they are said to be above or below par.`

$286. The whole amount of the public debt existing

Describe the manner in which government borrows money. What are stocks? § 286. What was the amount of the public debt when

when 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 to the citizens. Provision was therefore made by the constitution for this purpose. By this means, together with such portion of the revenue as was not required for the support of the government, and the proceeds of the sales of public lands, congress has been enabled so to control the public debt, as almost entirely to prevent the necessity of resorting to direct taxation.

§ 287. By the purchase of Louisiana, in 1803, and the expenses of the late war, the public debt was increased to more than $127,000,000. One of the means adopted to liquidate the public debt, was the creation, at an early period, of a sinking fund, which is a sum of money, or part of the national revenue, which is set apart for the payment of the public debt. Additional yearly appropriations were made, from time to time, until, in consequence of the augmentation of the public debt by the Louisiana stock, it became necessary to increase them to $8,000,000.

$288. By the act of 1817, so much of all former acts as related to appropriations for the purchase of the principal, and payment of the interest of the funded debt, was repealed; and a yearly appropriation of $10,000,000, arising from duties on imports and tonnage, internal duties, and sales of public lands, was made for the reduction of the public debt By the application of this sum every year, together with such other portion of the yearly revenue as remained after paying the expenses of the government, the national debt has been extinguished.

the constitution was adopted? How has direct taxation been avoided in its payment? § 287. What was the amount of the public debt soon after the late war? What means were provided for its liquidation? § 288. What farther provision was made for this purpose, in 1817!

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CHAPTER IX.

Regulation of Commerce.

§ 289. CONGRESS shall have power, "To regulate com. "merce with foreign nations, and among the several states, "and with the Indian tribes."—Art. 1, sec. 8, cl. 3.

§ 290. Commerce signifies a mutual change of goods, productions, or property of any kind, between nations or individuals. When we speak of the commerce of a nation, we have reference to its trade with other nations. The general power of congress to regulate commerce is not con. fined to the mere buying and selling, or exchanging of com. modities; but extends to navigation, and every species of commercial intercourse with foreign nations, and among the several states.

§ 291. The absence of this power in the articles of confederation, was one of the principal defects of that system which were to be supplied by the constitution. Each state had the power to regulate its commerce with the other states, and with foreign nations; and each, consequently, imposed such duties on the productions of neighboring states and foreign nations as a regard for its own exclusive interests dictated. The mutual jealousies and rivalries which prevailed among the states, induced the adoption of different systems of policy in the different states, which destroyed the prosperity of the whole. To remedy these evils, and to prevent their recurrence, the power to regulate commerce was vested in the general government.

§ 292. The power "to regulate commerce," as also the power "to lay and collect duties, imposts, and excises, to 66 pay the debts and provide for the common defence and "general welfare," has been employed in laying duties for the purpose of encouraging domestic or home manufactures. These are called protecting duties, being calculated to protect our own citizens against loss from foreign competition.

§ 289. To what general objects does the power to regulate com. merce extend? § 290. What is commerce? What does it include? § 291. Why was this power granted to congress? § 292. For what

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