D03209816T 
 
 III! Illlll III 
 
Confederate States of America, 
 
 TREASURY DEPARTMENT, 
 Montgomery, Fi5B? G, 1861. 
 
 The regulations and instructions prepared by this de- 
 partment under this date, are transmitted for the infor- 
 mation and government of the officers of tlie several 
 branches of the public service referred to therein. Careful 
 attention and strict compliance with the same, are enjoin- 
 ed upon ever}' officer. 
 
 Collectors of customs are specially charged to organize 
 all collateral and subordinate departments at their respec- 
 tive ports, in conformity to the foregoing regulations to 
 secure the interests of the Government and to promote 
 the facilities of commerce. 
 
 Collectors and revenue officers above the port of Xew 
 Orleans, within the Confederate States, in the adoption 
 and practice enjoined by the regulations, will be under 
 the general supervision, as tar as practicable, of the Col- 
 lector of Xew Orleans, subject to the direction and control 
 of this department. 
 
 All officers of the Customs in permanent employment 
 are required to give their whole time to their duties and 
 are not permitted to engage in other business ; except in 
 special cases allowed b}^ express order of the Secretarj- of 
 the Treasury. 
 
 C. G. MEMMINGER, 
 Secretary- of the Treasury. 
 
Digitized by the Internet Archive 
 in 2010 with funding from 
 Duke University Libraries 
 
 http://www.archive.org/details/treasurycircular01conf 
 
CIRCULAR INSTRUCTIONS No. 1. 
 
 Regulations relative to importations from i>laccs above the Con- 
 federate iStates, by vessels navigating the 3Iississippi and 
 other Rivers. 
 
 All steamboats or other vessels navigating the River 
 Mississippi, destined for ports or places within the Con- 
 federate States, on arrival within the territory of the 
 Confederate States of America, from any port or place 
 beyond the northern limits thereof, shall come to at the 
 port of Norfolk, otherwise known as Nelm's landing, in 
 the State of Mississippi, and the master or person in com- 
 mand of every such vessel shall make due report of the 
 arrival of the said vessel by exhibiting to the Revenue 
 officer at said port, duplicate manifests of the whole cargo, 
 declaring the name of the vessel, name of master, where- 
 from, the port of destination, and a full and particular 
 description of said cargo. And shall obtain from the 
 Revenue officer a certificate endorsed on one of the said 
 manifest, of the fact of its exhibition, and shall leave 
 with the said officer the duplicate of the same. 
 
 It shall be the duty and is hereby required of the Col- 
 lector or chief Revenue officer at the port of Norfolk, 
 to board at all hours of the day and night, either in per- 
 son or by deput}^, in the person of a Customs officer, .ill 
 vessels entering the Confederate States by the river Mis- 
 sissippi from any place above the limits of the Confeder- 
 acy on said river or its tributaries, tor the purpose of 
 receiving the report of the master or commander as herein 
 before required to be made to him, and to demand ot said 
 master or commander duplicate manifests containing the 
 
particulars before mentioned, and on a compliance with 
 this demand to certify on each of sucli manifest as 
 follows : 
 
 Port of 
 
 day of 18 
 
 I certify this to be the original (or duplicate as the case 
 may be) manifest of the of 
 
 master, bound for 
 exhibited to me this date. 
 A. B. 
 Revenue otftcer. 
 
 and to return to the said master or commander the origi- 
 nal manifest, retaining the duplicate which shall be for- 
 warded by him, by the shortest route, to the Collector 
 of the ports of final destination of said vessel, having 
 first registered the same in a book to be kept by him for 
 that purpose, in the following fn-ni : 
 
 BOARDING AND MANIFEST REGISTER. 
 
 Date when 
 Boarded. 
 
 Class and 
 name of 
 Vessel. 
 
 Name of 
 Master. 
 
 AVherefrom. 
 
 Where 
 Bound. 
 
 General 
 Cargo. 
 
 Remarka. 
 
 Sliould the whole or any portion of the cargo of any 
 vessel entering the waters of the Confederate States as 
 aforesaid, being composed of goods wares or merchandise 
 exempted by law from the payment of duty, be intended 
 to be landed at places other than ports of entry or deliv- 
 ery within the limits of the Confederacy, such landing 
 shall be permitted on the commander or master exhibi- 
 ting to the first lievenue officer in addition to the mani- 
 fest before required a schedule in duplicate, of the articles 
 intended to be so landed, which shall describe the goods, 
 the quantity and value, the name of the consignee, and 
 the place where they are to be landed ; and receiving a 
 permit endorsed on the original schedule, (which it is 
 hereby made the duty of the Boarding olficer to furnish 
 on the foregoing requisites being complied with) and this 
 permit shall be in the following form : 
 
Porr, of 
 day of 18 
 
 Permission is hereby given to land the goods described 
 by entries in this schedule at the 
 
 places designated therein. 
 
 A. B. 
 Revenue Officer. 
 
 The original schedule with the permit endorsed, being 
 returned to the master, the duplicate shall be retained 
 and tiled in the office of the Revenue officer, after having 
 been first recorded, in a book to be kept by him for that 
 purpose, detailing all the particulars stated in the origi- 
 nal schedule. And a copy of this record rendered to the 
 Treasury Department monthly shall form an abstract of 
 the free goods imported through the port of Xorfolk. 
 
 FLATBOATS. 
 
 All Flatboats with coal in bulk, intended to be landed 
 at places within the limits of the Confederate States other 
 than ports of entry or delivery, may be permitted to land 
 said cargo, on the master or commander complying with 
 tho foUowinsr rcijulations, to-wit : 
 
 A schedule setting forth the name of the boat, name 
 of the owners, master, wherefrom, quality, quantity 
 and value of the coal, and the fact of its being intended 
 to be landed at places other than ports of entry or deliv- 
 ery, shall be prepared by the master or commander in 
 duplicate and presented to and verified by oath before 
 the Collector or chief Revenue officer at the port of 
 Norfolk, whose duty it shall be to estimate on both the 
 original and duplicate, the duties due on the quantity de- 
 clared and further ascertained by the cubic measurement, 
 to be made by a competent officer appointed for thnt pur- 
 pose residing at said port, and on the duty thus assessed 
 and ascertained being paid to the said Revenue officer, 
 this officer shall endorse on the original schedule a cer- 
 tificate of such payment and a permit to land the cargo 
 at any place other than ports of entry or delivery. 
 
It shall be the duty of the Revenue officer at the port 
 of Norfolk, to retain in hts office the duplicate schedule 
 received, to record the same, detailing all the particulars, 
 "and to render monthly a copy of the record asan al)stract 
 to the Treasory department, and also to account for and 
 dcDosit all moneys received by him for duties from this 
 source in accordance with the [)rovisions of existing laws 
 and the instructions of the Secretary of the Treasury. 
 
 OTHER VESSELS WITH CARGOES TOR INTERMEDIATE rORTS. 
 
 Should any portion of the cargo of vessels arriving as 
 aforesaid, composed of dutable or free articles be destined 
 to ports of entry or delivery within the Confedarate 
 States, other than the port of iinal destination of said 
 vessel, permission may be obtained to land the same under 
 the following regulations, viz : 
 
 The master or commander shall pi-esent to the lievenue 
 officer at the port of Norfolk, a schedule in trijilicate ot 
 said goods, describing them by marks and numbers, 
 numbers of packages, and contents, corresponding with 
 the description in the general manifest of the vessel also 
 stating the consignee and r.ame of the port of destination 
 of the merchandise. 
 
 Should the merchandise as aforesaid, be intended to be 
 landed at more than one intermediate port, then separate 
 schedules of the goods destined for each port to be made 
 out in triplicate, with all the particulars herein before 
 required, shall be presented as aforesaid. And it shall 
 be the duty of the Kevenue officer to certify on each of 
 said schedules the fact of presentation and also on the 
 original to endorse his permission for the vessel to pro- 
 ceed to and land at the port or ports designated, the goods 
 described in said scliedule. The original shall be then 
 returned to the master or commander, the triplicates for- 
 warded as promptly as possible by the shortest route to 
 the principal Revenue officer of each port at which the 
 goods are inten-ded to be landed, and the duplicate re- 
 
tained in his office and recorded in a book, prepared for 
 that purpose in thefllowing form : 
 
 Date. 
 
 Class and 
 name of 
 Vessel. 
 
 Master. 
 
 JWherefrom. 
 
 Port of 
 Landing. 
 
 Marks 
 
 and 
 
 Numbers. 
 
 Description 
 
 of 
 
 Merchandise 
 
 and a transcript of this record shall be rendered monthly 
 to the Treasury Department. 
 
 . ON ARRIVEL AT INTERMEDIATE PORTS. 
 
 On the arrival of the vessel at each port designated in 
 the schedule as aforesaid, the master or commander shall 
 present to the chief Revenue officer the original schedule 
 and receive a general permit to land the goods, upon their 
 being duly entered and special landing permits issued as 
 now provided by law for the landing of imported mer- 
 chandise. Should however the vessel arrive at said ports 
 after or before the business hours of the Custom House, 
 or should other circumstances render it necessary, the 
 master or commander shall be permitted to deposit the 
 goods intended to be landed either in^a bonded warehouse 
 or in the custody ot a customs officer, on receiving a re- 
 ceipt from either the Gevernment officer in charge of the 
 warehouse in which they are deposited, or of the Customs 
 officer into whose custody they are delivered, which re- 
 ceipt shall contain all the particulars detailed in the 
 schedule, and the said original schedule shall be surren- 
 dered to the person with whom the merchandise is deposi- 
 ted, and by him be delivered to the chief Revenue officer 
 as soon as the opening of the Custom House will admit. 
 
 It shall be the duty of the chief Revenue officer at such 
 intermediate ports at which goods may be landed on the 
 schedule endorsed by the Revenue officer at the poi\t of 
 ]^orfolk, as hereinbefore provided, to keep a correct and 
 particular record of the same, shewing the date of im- 
 portation, class and name of the vessel, name of the 
 master, wherefrom, marks, numbers and description 
 of merchandise, the value and duty assessed thereon and 
 
whether the same ha8 been entered for consinnption or 
 warelionsing, and to render monthly to the Treasury De- 
 partment a transcript of this record as an al)stract of such 
 importations, and in case any of tlie goodrf deposited iu 
 warehouse under the provisions of these regulations shall 
 remain unclaimed, a return of the same with the forego- 
 ing particulars shall be rendered as a supplement to such 
 monthly return. And all moneys received for duties shall 
 be accouiited for and deposited as now provided by law, 
 or as the Secretary of the Treasury may direct. 
 
 ON ARRIVAL AT PORT OF FINAL DESTINATION. 
 
 On the arrival of the Vessel at the port of linal destina- 
 tion, the master or commander'shall make due entry at tlie 
 Custom House bj' delivering his origina-l manifest together 
 with all schedules endorsed with the permits to land at 
 intermediate ports, and the receipts of officers to whom 
 any goods may have been delivered, or any other docu- 
 ments shewing the disposition of any portion of the cargo. 
 And the residue of the cargo sliall be landed on permits 
 similar to tliose provided by law for the landing of impor- 
 ted merchandise. And the total cargo, as shown by the 
 original manifest, shall be delivered at this port with the 
 exception of such as is shown by the documents presen- 
 ted at time of entry to have been landed elsewhere, under 
 the penalties now provided by law for discrepancies exis- 
 ting in the cargoes of vessels arriving from foreign ports. 
 
 In order to relieve vessels iu this branch of importing 
 trade from embarrassments, all goods imported therein 
 remaining unclaimed, or for which no entry shall be 
 made or permit granted within twenty-four hours after 
 arrival, may be taken possession of by the Collector and 
 deposited in a bonded warehouse on a general permit to 
 be issued by him for that purpose. 
 
 To afford further facilities in the event of vessels in 
 this trade arriving at the port of final destination before 
 the opening, or after the closing of the Custom House for 
 the day, and a necessity exist for discharging the cargo, 
 
it shall be lawfuU to deposit the same or any part thereof, 
 at the risk and expense of said vessel, on the levee in 
 the charge of the inspection service of the customs, or 
 in any bonded warehouse at the port, such portion of said 
 cargo as may be practicable, the master or commander of 
 the vessel obtaining for the goods so deposited a receipt 
 from the Inspection officer on the levee, or the Customs 
 officer in charge of the warehouse, which receipt shall be' 
 delivered to the Collector of Customs as soon thereafter 
 as the business hours of the Custom House at said port 
 will permit. 
 
 Any goods, wares, or merchandise imported as afore- 
 siad, may be entered at the port of destination on the 
 presentation to the Collector of the bill or bills of lading 
 together with the other documents now required by law 
 on the entry of imported merchandise, before and in an- 
 ticipation of the arrival of the importing vessel, and the 
 necessary permits for the landing shall issue on the com- 
 pletion of these entries. 
 
 And on the presentation of these permits to the sur- 
 ve3'0rit shall be his duty and is hereby required of him, 
 (if the vessel by which the goods are imported shall have 
 arrived at the port,) to detail an Inspector of the customs 
 to superintend the landing of the merchandise described 
 therein, and such landing is authorized before entry has 
 been made by the importing vessel at the Custom House, 
 when the interest of commerce or circumstances attending 
 such arrival shall shall render it necessary. It must how- 
 ever, be distinctly understood, that it is unlawfull to dis- 
 charge any portion of the cargoes of these vessels, except 
 under the supervision and inspection of a Customs officer. 
 
 appraiser's samples, examinations, &c. 
 
 In discharging the cargoesof these vessels, it shall be 
 the duty of the discharging officer to either send all the 
 samples asdesignated on permit to theapprais'^r's store or 
 retain the same on the levee for examination, in accor- 
 
10 
 
 dance with the directions to this efiect declared in the 
 permit. 
 
 And for the convenience of commerce, it islicreby re- 
 qnired that all distilled spirits and wines in casks, impor- 
 ted from any foreign port or place shall be examined by 
 samples tUken from the number of packages designated 
 on the invoice, entrj- and permit, for examination, which 
 , samples shall not exceed in quantity four ounces each. 
 
 And the examination of all other goods as may be 
 deemed practicable by the Collector shall be made by 
 the appraisers on the levee or place of landing, and such 
 examinations shall have the same validity as if made at 
 the appraisers store. 
 
 The quantities of dutiable merchandise shall be ascer- 
 tained as provided by law by either gauge, weight or 
 measure, but the quantities of all goods exempt by law 
 from the payment of duty shall be taken as that declared 
 in the Qutry of the same at the Custom House. 
 
 RECORDS AND RETURNS. 
 
 It shall be the duty and is hereby required of the Col- 
 lectors of Customs at the final port of destination of all 
 vessels importing merchandise by way of the river Mis- 
 sissippi as aforesaid, to keep separate and distinct records 
 and accounts of all imports from this source, and to ren- 
 der abstracts of such to the Treasury Department as a 
 part of the commercial abstracts now required to be ren- 
 dered quarterly to said department. 
 
 NIGHT INSPECTION. 
 
 It shall bo the duty of the Surveyor of the port of New 
 Orleans, under the supervision of the Collector, to organ- 
 ize a night inspection service, to be composed of such a 
 number of inspectors as the duties to be performed may 
 in the judgment of the Collector require, to be placed 
 under the charge of a Deputy Surveyor, who shall give 
 his personal attention to, and be in attendance upon said 
 
11 
 
 service at all hours between the setting and rising of the 
 sun. And on this service shall devolve all the duties re- 
 quired bj these regulations for the protection of the reve- 
 nue, or to promote and facilitate the interest of commerce 
 within said hours. 
 
 It shall also be the duty of the Surveyor to provide a 
 suitable force, to be detailed from the regular Inspectors 
 not actually engaged in the duty of discharging vessels, 
 to protect the revenue and aftbrd to vessels and commerce 
 all the facilities provided for by these regulations, from 
 the rising of the sun until the opening of the Custom 
 House for the day, and after the closing of the Custom 
 House until the setting of the sun, as well as on such days 
 as the law authorizes the closing of the Custom House, 
 by discharging all the duties required to be performed by 
 Customs officers, (except those in charge of the ware- 
 house) by the provisions of these regulations. And in 
 order that the facilities here aftbrded may be availed of, 
 it shall be the duty of the Surveyor to have a part of his 
 office opened, and to be accessible either in person or by 
 Deputy, at all hours of the day and night. 
 
 The material of the service here provided for, shall be 
 changed from time to time, as may be recommended by 
 the collector. 
 
 APPRAISEMENTS ON LEVEE. 
 
 In view of the necessity for examinations being made 
 by the appraisers of the greater portion of the merchan- 
 dise imported under the provisions of these regulations 
 oh the Levee or place of landing, it shall be the duty of 
 the Collector of New Orleans, to designate one assistant 
 appraiser of the customs, with such a number of exami- 
 ners as the said Collector may deem necessary, for the 
 performance of this service, and this class of examinations 
 being placed specially under the charge of the assistant 
 appraiser assigned to this duty ; that officer shall be held 
 responsible for its expeditious and correct discharge. 
 
. 12 
 
 And to insure greater expedition in the discharge of 
 the increased duties devolving upon tlie appraisers at the 
 port of Xew Orleans, the clerical force now employed in 
 the office of the principal appraisers at that port, shall be 
 reduced to one clerk, and the others heretofore emitloyed 
 as such, shall be assigned to the duty of examining and 
 appraising merchandise imported otherwise than by sea, 
 as provided for in the foregoing regulations. 
 $ 
 
 IMPORTATIONS BY RIVERS AND WATER COURSES OTHER THAN 
 THE MISSISSIPPI. 
 
 The master or comniander of all vessels entering the 
 territorial limits of the Confederate Statesof America, by 
 rivers other than the Mississippi, shall be obliged to come 
 to at the first port on the river by which the said vessel 
 enters the territorial limits and to report to the chief 
 Revenue officer residing thereat — and there to comply 
 with all the regulations heretofore provided for vessels 
 entering by way of the river Mississippi and arriving at 
 the port of Xorfolk, and the duties required by these 
 regulations to be performed by the Collector or Kevenue 
 officer at the said port of Norfolk, shall be performed in 
 all particulars by the Revenue officers at the said frontier 
 ports on such other rivers. 
 
 DETECTIVE OFFICERS. 
 
 The Collectors or other chief officers of the Revenue 
 at the several ports herein-before referred to are hereby 
 authorized to detail inspectors or other Customs officers, 
 for the purpose of detecting and preventing frauds upon 
 the revenue, at such times and in sueli manner as they 
 may deem proper, to whom in addition to their regular 
 compensation shall be allowed all the actual and necessarj'' 
 expenses incured by them while discharging such duties. 
 When such officers however are thus detailed, the fact 
 shall be reported monthly by the Collector or chief 
 Revenue officer to the Treasury Department. 
 
13 
 CLEARANCES. 
 
 Before the departure of an_y vessel navigating the Mis- 
 sissippi or other rivers, destined to a foreign port or place 
 beyond the ISTorthcrn limits of the Confederate States of 
 Amorica, the master or person having charge thereof shall 
 deliver to the Collector or chief officer of the Customs, 
 at the port from which such vessel is about to depart, a 
 manifest of the cargo on board, the same, in the form and 
 vcrritied in the manner now provided by law for vessels 
 to a foreign port, and obtain from the said Collector a 
 clearance in the following form: 
 
 Confederate States of America. 
 District of 
 
 Port of 18 
 
 These are to certify to all whom it doth concern that 
 
 master, or commander of the 
 , of bound 
 
 for , hath entered and cleared 
 
 his said vessel according to law. 
 
 Given under m}' hand and 
 seal at the Custom House of 
 this day of 18 
 
 Collector. 
 
 It shall be permitted to vessels engaged in the naviga- 
 tion and commerce provided for by these regulations, 
 after clearance to take on board at the port of original 
 departure or any other port, or place within the limits of 
 the Confederacy, any goods, wares or merchandise and to 
 proceed therewith ^o a destination beyond the Confeder- 
 ate limits, on delivering to tne Collector or chief Revenue 
 officer at the port of Norfolk, on the river Mississip[»i, or 
 at the port nearest the frontier of the Confederacy on any 
 other river, a schedule describing all the goods on board, 
 the quantit}', value and destination, not declared in 
 the manifest delivere*! at the time of clearance at the 
 Custom House of the original port of departure. And 
 
14 
 
 the schedule thus received, shall be transmitted by the 
 Revenue officer, receiving the same, by the shortest route 
 to the Collector of Customs at the port from which the 
 vessel may have originally cleared. 
 
 In order that the service herein provided for may be 
 properly rendered, it shall be the duty, and is hereby re- 
 quired of the Collector, or chief Revenue officer, at the 
 port of Norfolk, or at the other frontier ports at wliich 
 masters of outward bound vessels are required to deliver 
 schedules, to board all vessels bound for places beyond 
 the Confederate limits, in the same manner and at the 
 hours as is herein-bcfore provided for inward bound 
 vessels. 
 
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