same was licensed or authorized to sail under a foreign flag and the protection of a foreign government during the existence of the rebellion of 1861.

399. Marine documents, consisting of certificates of registry, enrollment, and license, are issued by the collector of the port upon compliance with the requirements of law and regulations. Severe penalties-such as the forfeiture of the vessel, her tackle, &c., or their value-follow any false representations or fraudulent appliance in obtaining these papers. All business matters connected with the registry or licensing of these vessels are transacted by the collector of the port to which the same belong, under printed regulations and forms issued by the Secretary of the Treasury; and these regulations and forms are construed, explained, and modified from time to time, as occasion may require, by the Navigation Division.

Questions are constantly arising under these regulations and the laws relating to these vessels, and are as constantly referred by the Secretary for the consideration and decision. of that division.

400. Questions also arise in the different ports, and are likewise there referred, regarding the entry and clearance of vessels, the recording of bills of sale, mortgages, and hypothecation of vessels.

401. Every vessel arriving within a port of entry from a foreign port must, within twenty-four hours after arrival, report to the chief officer of customs, and within forty-eight hours thereafter the master, &c., must make the entry required by law, accompanied by a manifest of the cargo, in proper form and duly sworn to, and deposit the ship's papers. If the vessel is of the United States, the crew list must at the same time be exhibited, and the crew must be accounted for.

402. The masters of all vessels leaving for foreign

ports, and with some exceptions leaving coastwise, must obtain from the collector of the port a clearance, after first delivering a true manifest of the cargo, properly veri fied and in due form, a full descriptive list of the ship's company, and a bond for the production of the crew, if on a foreign voyage or engaged in the whale fisheries. Severe penalties are imposed by law upon the master of any vessel leaving without obtaining the proper clearance from the collector.

403. All the incidents attending entry and clearance of vessels, and the liability of the same or the master to the penalties incurred under the statute for fraud, irregularity, neglect, or avoidance, as regards a due observance of law, come properly before this division, in some form or other, for consideration.

404. This division also has charge of matters in relation to the carriage of passengers in emigrant vessels, and of those affecting steerage passengers, their rights, protection, and comfort, on the great ocean steamers; of matters pertaining to the American merchant marine in foreign ports, the care of destitute seamen in those ports, and their transportation home.

In regard to this last subject, it receives reports from our consuls abroad of seamen discharged in foreign ports. For the protection of the seaman in such a case, the consul is required to demand from the master of the vessel three months' extra pay on account of each seaman so discharged, and in case of refusal to report the facts, so that collection may be made by the proper authorities, from the owners of the vessel, at the port to which she belongs.

405. This division gives its attention also to matters connected with the collection of tax on tonnage of vessels arriving in the ports of the United States, and to the re

fund of tonnage dues and fees exacted in excess of the sums required by law to be paid in particular cases. As regards this part of its duties, it receives reports from customs officers of all vessels arriving in their respective ports, and makes a register of the same under convenient heads, showing the name of the vessel, her character and rig, her tonnage admeasurement, and the amount and time of the payment of tonnage dues. It gives attention to the, admeasurement, naming, and numbering of vessels, and to the carrying trade, under the peculiar benefits and restric tions of the law, whether coastwise or from or to foreign countries.

406. This division gives its attention also to the adjustment of claims for drawback of internal-revenue taxes; also to other internal-revenue matters engaging the imme. diate attention of the Secretary of the Treasury.

407. It adjusts the compensation to be allowed to informers, both under internal-revenue and customs laws, in accordance with section 3463 of the Revised Statutes as regards the first, and with the act of June 22, 1874, (Stats. 18, p. 186,) as regards the latter.

408. It has charge also of the compromise of claims and suits, on application of parties indebted to the United States, for the benefit of sections 3229 and 3469 of the Revised Statutes, with the exception of those arising under the customs laws.

In regard to the compromise of claims generally, the authority of the Secretary of the Treasury is restricted to― or, in other words, his jurisdiction is obtained only uponthe favorable recommendation of the United States attorney, or other attorney or agent having charge of the claim, and the concurrence in such recommendation of the Solicitor of the Treasury.

In cases arising under internal-revenue laws, specially

provided for by section 3229, the interposition of either of these officers is not required. When such a case is not in suit, the Commissioner of Internal Revenue may compromise, with the consent of the Secretary of the Treasury alone; but after suit the consent of the Secretary must be joined with the recommendation of the Attorney-General.

According to an opinion of the Attorney-General, a case of this character, after judgment, becomes subject to the general power of compromise given by section 3469, requiring for its exercise the concurrence of the United States attorney, the Solicitor of the Treasury, and the Secretary of the Treasury.

409. This division also gives direction to the authority of the Secretary under law to remit fines, penalties, and forfeitures incurred under laws relating to steam vessels; also those incurred for violation of the customs or navigation laws, or laws imposing duties or taxes. (R. S., §§ 5292, 5294; act June 22, 1874, Stats. 18, p. 189.)

410. In the latter case the statutes provide that the petitioner, if the value of the merchandise or vessel seized or subject to seizure is over one thousand dollars in value, shall present his petition to the judge of the district wherein the alleged violation occurred, or in which the property is situated, setting forth the facts and praying for relief; whereupon the judge is directed to inquire in a summary manner into the circumstances of the case, giving due notice to the United States attorney and the collector of the port. The facts appearing on such inquiry are required to be stated and annexed to the petition, and, together with a certified copy of the evidence, to be transmitted to the Secretary of the Treasury, who has power, upon such statement and evidence, to remit the fine, penalty, or forfeiture, or remove the disability, if in his opinion the same was incurred without willful negligence or intention of fraud in

the person incurring the same, and to direct the prosecution to cease, if any, on such terms and conditions as he may deem just. In cases where the fine or forfeiture has been incurred under laws for imposing or collecting duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, and does not exceed fifty dollars, or under any revenue law and the amount does not exceed one thousand dollars, or under any law relating to steam vessels, the Secretary may ascertain the facts upon any application for remission, &c., in such manner as he

may deem

proper. If he is satisfied of the absence of willful negligence or of intention of fraud, according to the terms of the statute, his decision is embodied in an instrument, under seal of his department, known as a "warrant of remission." Such warrant declares the remission of the fine or forfeiture, and the terms and conditions upon which it is to take effect. If a proceeding is pending in court for the enforcement of the forfeiture or penalty, the customary routine has been to transmit the warrant to the Solicitor of the Treasury, who sends it to the proper United States attorney, with instructions that it may be duly filed in court, and may operate to release the party from his liability upon a compliance with its conditions.

411. This division also considers such internal-revenue matters as properly come before the Secretary of the Treasury. Among these are the compromise of internalrevenue cases, already referred to; the refund of taxes erroneously or illegally assessed; the business relating to lands sold and disposed of under the direct-tax law; the withdrawal of alcohol or spirits from bond free of tax for the use of scientific institutions, according to the provision of section 3297 of the Revised Statutes.