The Surveyor of Customs at any port is appointed by the President, and holds his office four years, unless sooner removed.

At ports where a collector, naval officer and surveyor are appointed, it is the duty of the latter, subject to the direction of the collector, to superintend and direct all inspectors, weighers, measurers, gaugers at his port, to report weekly to the collector the name or names of all the above-named subordinates who are absent from or neglect their business; to visit or inspect the vessels which arrive in his port from foreign ports each day, and to report the same, with all necessary particulars concerning them, to the collector every morning; to put on board of each of such vessels, immediately after their arrival in port, one or more inspectors of cargoes; to ascertain the proof, quantities and kinds of distilled spirits imported, rating such spirits according to their respective degrees of proof as defined by the laws imposing duties on this class of merchandise; to examine whether the goods imported in any vessel, and the deliveries thereof, agreeably to the inspector's returns, correspond with the permits for landing the same, and to report any disagreement or error in the same to the collector, and to the naval officer, if there is one; to superintend the lading for exportation of all goods entered for the benefit of any drawback, bounty or allowance, and examine and report whether the kind, quantity and quality of the goods so laden on any vessel for shipment to a foreign port correspond with the entries and permits granted therefor; to examine, and from time to time, especially twice a year, try the weights, measures, and other instruments used in ascertaining the duties on imports, with standards provided by each collector for that purpose, to report errors and disagreements in the same to the collector, and to obey and execute such directions as he may receive for correcting the same agreeably to the standards.

Authority To Employ Assistance

Every collector of customs has authority, with the approval of the Secretary of the Treasury, to employ within his district as many proper persons as deputy-collectors as he deems necessary, and they are declared to be officers of the customs. During the absence or sickness of collectors, such deputy may exercise the powers of a collector, the collector being responsible for the acts of his deputies.

The Secretary of the Treasury has power, except in cases otherwise provided, to limit and fix the number and compensation of the clerks employed by collector, surveyor or naval officer, and may fix and limit the salaries of their respective deputies.

Rules Must Be Posted Up

Every collector, naval officer and surveyor is required to keep posted up in his office a fair table of the rates of fees and duties demandable by law, and to give receipts for fees received by him whenever they may be requested, under a penalty of 8100 for non-compliance, recoverable to the use of the informer. And every officer of the customs who demands or receives any other or greater fee or compensation than the law allows for any duty of his office, is liable to the aggrieved party in the sum of 8200 for each offense.

Restrictions Upon Collectors

No person employed in the collection of duties on imports or tonnage may own, either in whole or in part, any vessel, or act as agent, attorney or consignee for the owner of any vessel, or of any cargo or lading on any vessel, or import, or be concerned in the importation of any merchandise for sale, under a penalty of 8500.

Collectors, naval officers and surveyors must attend in person at the ports to which they are respectively appointed, keeping fair and true accounts and records of all their transactions as officers of the customs, subject to the inspection of the Secretary of the Treasury, who prescribes the form and manner of keeping such accounts and records, or to the inspection of such persons as he may appoint for that purpose; the neglect of this duty involves a penalty of $1,000.

Appraisers Of Merchandise

Four appraisers of merchandise are appointed by the President, who are employed in visiting such ports of entry, under the direction of the Secretary of the Treasury as may be deemed useful by him for the security of the revenue, and who at such ports afford such aid and assistance in the appraisement of merchandise as may be deemed necessary by the secretary to protect and insure uniformity in the collection of customs duties.

Whenever an appraisement of imported merchandise is to be made at any port for which no appraiser is provided by law, the collector of that district may appoint two respectable resident merchants, who shall be the appraisers of such merchandise. Any such merchant who refuses to assist at such appraisement, is liable to a fine not exceeding $50 and the costs of prosecution.

Assistant Treasurers

Assistant Treasurers are appointed by the President, to serve for four years, at Boston, New York, Philadelphia, Baltimore, New Orleans, St. Louis, San Francisco, Chicago and Cincinnati.

The Assistant Treasurers have the charge and care of the rooms, vaults and safes assigned to them respectively, and there perform the duties required of them relating to the receipt, safekeeping, transfer and disbursement of the public moneys.

All collectors and receivers of public money of every description in the cities where there are sub-treasuries are required to deposit with the sub-treasurers all the public moneys collected by them or in their hands, there to be safely kept until otherwise disposed of according to law.

If any assistant treasurer fails safely to keep all public moneys deposited by any person, he is deemed guilty of embezzlement and punished by fine and imprisonment.

Officers Of Internal Revenue

The United States are divided into 131 internal revenue collection districts.