RJESPORT.
TO THE HONORABLE THE PRESIDENT AND
MEMBERS OF THE CONVENTION OF THE
STATE OF LOUISIANA.
Gentlemen : Id compliance with a resolution of your Honora-
ble Body, communicated to me through the Hon. Thos. J. Semmes,
Chairman of the Committee on Commerce, Revenue and Naviga
tion, I have the honor to submit for your consideration the follow-
ing report:
The State of Louisiana is divided into two Collection Districts,
to-wit: the District of New Orleans and the District of Tecbe.
The District of New Orleans, formerly the District of Mississippi,
name changed by Act 15th June, 1844, embraces all the shores, in-
lets and waters within the State of Louisiana, east of the Atchafa-
laya, not including the waters of the Teche, also the waters and
shores of the Mississippi and tributaries, except such within the iim-
its of the State of Mississippi.
The port of New Orleans is the only port of entry of this district,
being so established bv Act 24 February, 1804, and extended by
acts of 18th September, 1850, and 23d February, 1854, until it now
embraces the whole parish of New Orleans, on both sides of the
Mississippi river, and extends beyond said parish on the right bank
the same distance up said bank, as its extent on the left bank.
In the vicinity of the port of New Orleans there are three ports
of delivery within this district, at which vessels are permitted to
arrive and discharge or to load and depart from, but obliged to
enter or clear at the Customhouse of New Orleans, and to make
there the entries of all imported merchandise—they are as follows,
viz:
1st. Port Bayou St. John, established by Act 24th February,
1804.
[ 2 ]
2d. Port Pontchartrain, established by act second March, 1831.
3d. Lake Port, at terminus of Jefferson and Lake Pontchartrain
Railroad on Lake Pontchartrain, at each of which there resides a
Surveyor of Customs appointed by the President of the United
States.
The District of Teche was established by 7th section, act 2d
March, 1811, and includes the waters of the river Teche, and all the
shores, bays and rivers within the State, west of the A tchafalava,
of which Franklin is the sole port of entry. With this explanation
of the bounds and divisions of the revenue jurisdiction within the
State, and that under ray control as Collector of the district and
port of New Orleans, I present to you -with as much brevity as
simple justice to the subject will admit of, the following as a state-
ment of the operations of the public service now under my super-
vision.
The present revenue and navigation system of the United States,
is arranged and conducted with some modifications since their adop-
tion, mainly under the following acts of Congress, to-wit:
The General Collection Act, approved second March, 1799.
The Supplementary Collection Act, approved first March, 1823.
The Compensation Act, approved second March, 1799. Act con-
cerning the registering and recording of ships or vessels, approved
31st December, 1792. The act for enrolling and licensing ships or
vessels to be employed in the coasting trade and fisheries, approved
18th February, 1793. This system in its practical operation at the
principal ports of entry is, so far as relates to the documenting of
vessels, their entrance and clearance—the levying and collection of
duties on imports and tonnage executed by means of four separate
but mutually dependent departments known as the Collector's, Na-
val Officers', Surveyor's and Appraisers'. These departments are
respectively under the supervisions of the Collector, Naval Officer.
Surveyor and Appraisers, who are clothed by law with certain
powers, and upon whom devolves the following duties and respon-
Abilities, viz :
THE COLLECTOR.
The Collector is the chief executive and supervising revenue offb
[S]
cer within the collection district to which he is appointed. He
holds his authority under a commission from the President of the
United States, and is responsible only to that officer and the Secre-
tary of the Treasury, as the head of the Revenue Department of the
Government. Upon him in the administration of his office de-
volves the duties of executing in all its details and minutia the
entire revenue system as relates to the commerce and navigation
within his district, the documenting of vessels, the ascertainment
and preservation by record of the tonnage of such, the deterrnina-
tion of the right of such to marine documents, the issuing and re-
cording of the same, the entrance and clearance of all vessels, the
inspection and examination of the character of the cargoes reported
as either imported or exported—the analysis of these reports and
its preservation in prescribed forms for statistical purposes, the en-
try of merchandise, the decision as to the rights of persons to make
the entries, the classification of the merchandise entered with refer-
once to their liability to or exemption from duty, as well as with
regard to the proper rate to be assessed—the assessment of the duty
on the value, as declared by the importer, the transfer of the proper
documents for the determination of such value in the proper depart-
ment, also the ascertaining by returns through the proper channels
of the actual quantities, the allowance to be made on account of
damages, etc., and the final adjustment of such duties by these re-
turns and allowances, and its collection, together with the fees pro-
vided by the Compensation Act of 27th March, 1799. The execu-
tion of all bonds, the discrimination as to obligors and their
responsibility, the custody and care of all imported merchandise for
which no claim is made within the time specified for its discharge
from the importing vessel, and the final disposition of such, if re-
maining unclaimed for one year—for the satisfaction of the Gov-
ernment's claim for import duties. The reception, arrangement,
custody and delivery, of all packages required for examination and
appraisement, the enforcement of the penalties provided for all vio-
lations of the revenue law and frauds upon the revenue—the custody
of seized goods, and the prosecution of such for condemnation—the
deposit custody and transfer of goods, entered or withdrawn under
the warehouse system,—the execution, cancellation or prosecution
[4]
of all bonds connected therewith, and the arrangement and keeping
of the records and accounts of all the particulars of the transae-
tions ia their various divisions and departments—as well as the
preparation, at stated periods of returns, reports and abstracts
for informing the principal Revenue Department of the Govern-
ment of all the details of the transactions of his branch of the
service.
In the discharge of these duties, as well as certain supplementary
ones hereafter .referred to, the Collector is assisted by the follow-
ing officers attached exclusively to his department, and appointed
by him with the approbation of the Secretary of the Treasury,
viz :
Two Deputy Collectors ; thirty-one Clerks ; one Messenger, and
ten Laborers.
In addition to the foregoing there is attached to and connected
with the Collector's office as subsidiary or collateral departments,
of which he is the general superintend ant and disbursing officer—>
the following :
The Marine Hospital, (established under Act 16th July, 1798,
and subsequent amendatory Acts) of which he is the agent. The
Light-houses within his collection district, of which he is superin-
tendent by Act of 28th September, 1850, and United States cutters
attached to his district. The supervising Inspector and Local In-
spectors of Hull and Boilers of vessels propelled by steam, estab-
lished by Act of 7th July, 1838, and 30th August, 1852.
Which departments devolved upon him the duties of a strict
supervision—the care of property, the collection of the dues and
fees provided by these acts, the inspection of expenditures, the res-
ponsibilities of a disbursing agent, and the keeping and rendering
of the necessary accounts connected therewith.
The Collector is moreover by the Act of 1858, made the
disbursing agent of the Public Works, other than Military posts
and Light-stations, being constructed within his district, which, at
present consists of the new Customhouse and new Marine Hospital-
For particulars relative thereto, 1 desire to refer to a document
herewith annexed marked " A," detailing the history and progress
of these works.
15 ]
NAVAL OFFICER.
The Naval Officer of this port is the controlling officer of the
accounts, entries, records, returns, etc., of the Collector's depart-
ment; receives duplicates of most of the documents left with the
Collector in the course of current business—and verifies the calcu-
4
lations of duties, etc., from the Collector's office, with the object of
detecting any clerical or other errors liable to a rapid dispatch of
business ; he also countersigns all clearances and marine documents
issued, and is by law, in certain cases of investigations, to act as a
consulting officer with the Collector.
The Naval Officer is the disbursing officer of the expenses of his
own office for the salaries of his clerks, etc.
In the discharge of his duties he is assisted by one deputy, seven
clerks and one messenger, who are appointed by himself with the
approbation of the Secretary of the Treasury.
SURVEYOR.
The Surveyor is charged with the duty of superintending and
directing the Inspectors, Weighers, Gangers and Measurers, assign-
ing to such their several duties, and seeing that they are performed
in the manner required by law and the system adopted by the
Treasury Department. To this end, the Inspectors, Boarding Offi-
cers, Revenue boatman, Weighers. Gangers and Measurers, and aids
to the Revenue are attached to his department. He is also charged
with the duty of measuring, when necessary and required by law,
all vessels for tonnage, and marking and certifying to imported
distilled spirits—which latter duty is required of him by law in his
capacity as the Inspector of the Revenue. He also has the custody
of all goods entered for exportation, and the delivery of same on
board the exporting vessels.
In the discharge of these supervisory duties, this Officer is as-
sisted by two deputy surveyors, appointed by him with the appro-
bation of the Secretary of the Treasury.
This Officer also is a disbursing agent so far as the salaries of
his deputies and expenses of his office for feul, stationery, etc., are
concerned.
[ 6 ]
The Inspectors, Aids to the Revenue, Weighers, Gaugers and
Measurers and Boatmen, being appointed by the Collector, theii
compensations are apart of that Officers disbursements ; and whik
they are for the despatch of business assigned for duty under the
Surveyor's supervision, they are still subject to the control of the
Collector.
The Naval Officer and Surveyor are appointed under commission
from the President of the United States, and derives a compensa-
tion, fixed by law, from fees accruing to their office under the com-
pensation act of 2d March, 1799.
THE APPRAISERS.
This branch of the service is under the charge of two Principals
and two assistant Appraisers, appointed by commission from the
President, on recommendation of the Secretary of the Treasury,
who are assisted in the discharge of their duties by five Examiners
of merchandise, three office clerks, one messenger and ten laborers
for opening and arranging goods for exam nation.
The duties of these Appraisers, Assistant Appraisers and Exam-
ers are to inspect and examine the packages and samples of imported
merchandise, ordered by the Collector for that purpose, by the in-
voices by which they are entered, and to report the quality and
value of the same ; also to estimate on warrants issued for that
purpose 'by the Collector, the damage sustained by goods on the
voyage of importation ; and in their judgment in these particulars
they are by law independent of the Collector, while in all other
respects tiiey are subject to his direction ami control.
The Examiners, Clerks and Laborers referred to in this depart-
ment are appointed by the Appraisers, with the approval of the
Secretary of the Treasury.
SPECIAL EXAMINER OF DRUGS, ETC.
Attached and auxiliary to this branch ol the service: there is an
additional officer known as a Special Examiner of drugs, medicines,
chemicals, etc., appointed under the provisions of the 5th section of
an Act approved 26th June, 1848, entitled "An act to prevent the
importation of adulterated and spurious drugs and medicines,"
whose duty it is to examine all imported drugs, medicines, medici-
[ 1 ]
nal preparations, etc., and to test the same in reference to strength
and parity by the standards established by the United States, Edin-
burg, London, French and German Pharmacopoeias and dispensa-
tories, before the same can be permitted to pass the Customhouse
and enter into consumption.
This Officer is appointed by the Secretary of the Treasury, and
receives a compensation of $1000 per annum.
GENERAL APPRAISER.
Connected also with the appraising department, there is located
at the port of New Orleans an officer known as a " General Ap-
praiser " appointed by the President, under the provisions of the
third section of the act of third March, 1851, with a compensation
of $2500 per annum, whose duty it is within the collection districts
in the States of North Carolina, South Carolina, Florida, Georgia,
Alabama, Mississippi, Texas, etc., comprising the 6th division, to
supervise appraisements • visit the several ports of entry within the
district, give them such aid and assistance as maiy be necessary to
create uniformity in the appraisements of merchandise, and when-
ever practicable to act as an appraiser in eases of appeal from the
decisions of the local appraisers, provided for by the 17th section
of the tariff act of 30th August, 1842. This officer is one of six
appointed under the provision of the acts referred to, in charge of
each of the sixth districts, into which the States having within their
limits ports of entry were divided.
LIGHT HOUSES.
Within the collection district of New Orleans and under the con-
trol of the collector of the port of New Orleans as " Superintendant
of Lights," there are the following named lighthouses, viz .
In Eighth Light District of the United States.
Lighthouse at Port Pontchart-rain.
u 44 " New Canal.
" " " Bonfouca.
" " " Pass Manchac.
" " " Fort Pike.
" " Tehefuncta river.
18 i
In Ninth Light District of the United States.
Lighthouse at Deer Island, N. E. Pass.
" " " Goi'don Island, South Point.
" " S. W. Pass.
" " " Pass a L'outre.
" u " Timhalier Bay.
All of which are exceedingly important for the convenience and
security"of the commerce of the State.
REVENUE CUTTERS.
There is attached to the station of the port of New Orleans, and
subject to the direction and control of the Collector, two revenue
cutters, viz : the cutters "Robert McClelland " and " Washington.''
The " McClelland " is officered and manned and on active duty, and
the "Washington " is in dock undergoing repairs in charge of her
commander.
The following is a correct description of these vessels :
The revenue cutter "Robert McClelland" is length on deck, eighty-
nine feet; breadth of beam,- twenty-one feet nine inches ; depth of
hold, eight feet ; measures 139 19-95 tons. Draft of water eight
feet 3 inches ; she is built of the best material and is comparatively
new. Fore and aft schooner rigged, and sails remarkably fast.
Her armament consists of two twelve pounders, medium guns of the
Dahlgren patent, in good condition ; fifteen breach loading Maynard
carbines, twelve pistols and twelve cutlasses. She has space on
deck to mount a twenty-four pound Dahlgren boats' howitzer as a
pivot gun, which could be done with trifling expense, as she was
fitted with the view of mounting a gun of that description.
The Reuenue Cutter " Washington," undergoing repairs, length,
9-1 feet ; breadth of beam., 23 J feet ; depth of hold, 9| feet; meas-
ures 180 90-93 tons, and will, when completed, be a very superior
vessel. She will be foretopsail-schooner rigged, and will draw about
nine feet of water. Her armament consists of one long 18 pounder,
(iron) in good condition, eighteen breech-loading carbines of very
inferior quality, twelve pistols, eighteen Roman artillery swords,
[9]
and two boarding swords. It is contemplated to have her ready
for service in the course of two months.
WAREHOUSE SYSTEM.
Probably the present Warehouse system is one of the most impor-
tant modifications and improvements of the early Revenue system
of the Government, and in the form which it now exists, is estab-
lished by the Warehousing* Act of 6th August, 1846, and 28th
March, 1854, the Act of 3d March, 1819, and the additional Acts
for Inland Transportation and Exportation, to the adjacent British
Provinces and to Mexico, of 28th September, 1850, and 30th,
August, 1852—and the system thus formed is based upon the prin-
ciples of the drawback system, provided for by Act 2d March'
1799, Section 75 to 82 inclusive, and for transportation and expor-
tation of goods per portages provided by Sees. 105 and 109 of the
same Act; also, by the Act of 20th April, 1818, providing for the
deposit of distilled spirits iu public warehouse. The advantages of
this system, as its object appears to be, is to afford such facilities
and accommodations to importers of merchandise as not only to
encourage importations, but to place this branch of business within
the reach of the small as well as the large capitalists of the country,
by giving a credit for the duties on imported merchandise, secured,
bv a duty bond, similar to that provided by Sections 62 and 65 of
the Act of 1799, with the advantage of the Government retaining,
as additional security, possession of the goods imported, for the
period provided for the maturity of the obligation. ' Under this
system, imported merchandise may be deposited in Bonded Ware-
house's, and there remain without the payment of duties for the
period of three years from the date of importation, and during that
period may, at any time, in the option of the importer, be with-
drawn for the payment of duties, or
For Transportation in bond to other ports of entry, or interior
ports of delivery.
For Exports to Foreign countries without the payment of duties.
For Inland Transportation and Exportation to Mexico, through
Texas.
For Exportation to adjacent British Provinces.
[ W ]
These are the simple forms of Entries and are classed as—-
1. Entry for Warehousing.
2. Entry for withdrawal from Warehouse for transportation.
3. Entry for withdrawal from Warehouse for exportation.
4. Entry for withdrawal from Warehouse for consumption.
5. Entry for withdrawal from Warehouse for export to adjacent
Mexican Territory.
(>. Entry for withdrawal from Warehouse for export to adjacent
British Provinces.
In view of the fact that on the entry for warehousing, the privi-
lege is obtained for goods to remain in bond for three years from
date of original importation; merchandise withdrawn for transporta-
tion from the port of original entry to another port of entry, or
interior port of delivery, are permitted, on arrival at such port of
destination, to be again deposited in warehouse, which is done un-
der what is known as an " Entry for Re-warehousing/' and under
this entry they retain the same privilege, with few exceptions, as
were possessed when in warehouse at the first port under the ware-
house entry.
For facilitating the transaction of business, combinations of the
first three simple forms have been established which are known as :
1st. Warehouse Entry and Transportation to the United States.
2d. Warehouse and Exportation Entry.
The conditions under which these entries are permitted are as
follows:
Warehousing entries, on the execution of a bond in a sum equal
to double the estimated amount of the duties on the goods entered,
conditioned to pay the duties assessed, or withdraw the goods iii
the modes prescribed by law, and before referred to, within three
years from date of importation.
Withdrawals for transportation, are made on the execution of a
bond in a sum equal to double the value of the goods, to deliver
the same to the officer of the customs at the port of destination, and
produced to the Collector al port of withdrawal the certificate of
such delivery. Withdrawals for exports are made on the execution
of a bond in a penal sum equal to double the amount of the esti-
mated duty, conditioned that the goods shall be delivered without the
C11 ]
limits of the United States, and a certificate of the fact produced.
Withdrawals for consumption, are made 011 the payment to the Col-
lector of the duties assessed ; and on the combined entries, transpor-
tation or export, bonds are executed in accordance with the charac-
ter of entry. On the Re-warehousing entry, the bond is an obliga-
tion of similar character to that on original entry for warehousing;
and the withdrawals from re-warehouse are on the same conditions
as those from warehousing.
It is proper here to remark that perhaps the only part of the
Warehouse system that has worked imperfectly lias been that per-
mitting the transportation of goods from ports of entry to interior
ports of delivery, and that this is particularly exemplified in the cases
of the many small ports on the Mississippi river and its tributaries,
from the fact of the limited business at most of the ports, renders such
insufficient to justify the employment of a Goverment officer at a
compensation sufficient to command the proper talent and qualifica-
tions, or the application of the requisite attention, or the erection
at such points of suitable buildings for warehouses; and the eonse-
quence has been great insecurity to the Government, and greater
inconvenience, risk and loss to merchants at this port, by having
their transportation bonds forfeited in consequence of either ignor-
ance or carelessness, or both, of the Government officials at such
points ; or of the consignees of these merchandise being without
the practical knowledge of the requirements of the warehouse laws,
and beyond the reach of proper advice or the source of correct in-
formation on these subjects. This, of course, has reference to a
large majority of the ports now established,—for there are some
exceptions to which they cannot in justice apply ; yet even under
the most favorable circumstances, it must become a serious question
with the merchant—who acts with perfect good faith—whether the
payment of duties at New Orleans, 011 goods to be transported to
the interior, is not safer and more economical than forwarding such
under a transportation bond, with all the risk of failing to obtain
the proper evidence to secure its cancellation.
BONDED WAREHOUSES.
The Warehousing system, in addition to the mode of entering
[ 12 3
goods in bond, provides means for their safe deposit, and for this
purpose establishes and recognizes the following classes of bonded
stores, etc.:
Class 1.—Stores leased or owned by Government, to be discon-
tinued whenever possible, by provisions of Act, 28 March, 1854,—-
as the object of that Act was to throw the business of storing bonded
goods into private hands.
Class 2.—Stores owned or leased by Importers for storage of
merchandise of their own importation only.
Class 3.—Stores owned or leased and used for the general busi-
ness of storage of bonded merchandise.
Class 4.—Yards or sheds for the general storage of heavy arti-
cles, such as railroad iron, mahogany, coal, salt, etc.
These stores are placed under the separate locks of the Govern-
merit and the proprietor, and an officer of the Government, known
as Assistant Storekeeper, is placed in charge, whose compensation,
though paid by the Government, is repaid to the Government
monthly by the proprietor.
This provision, which is one of the conditions of the bond exe-
cuted for the premises, relieves the Government from any expense
attending the storing of goods entered for warehousing ; and the
other conditions of these bonds requiring strict compliance on the
part of the proprietor with the warehouse laws and regulations,
and the guarantee to hold the Government harmless from loss or
injury, relieves it from great responsibilty.
The premises accepted for bonded warehouses are required to
be first-class fireproof, according to the classification of Insurance
companies at the port; and while the importer selects his warehouse
for the deposit of his merchandise, and the deposit is made at
his own risk and expense, yet the law provides for the abatement of
duties on goods partially or totally destroyed, by accidental fire or
other casualty—giving to the importer every reasonable guarantee
against accident or loss to his property.
The whole system is unquestionably one of the most simple and
complete in the revenue plan, and while offering great accomrnoda-
tions and facilities to the mercantile community, gives to the gov-
ernment the most perfect security in its claim for duties, and sup-
[ is 3
plies with many additional advantages the duty securing and draw
back system of the act of 1799, and the system of storing imported
wines and spirits ot the act of 20th April, 1818.
MARINE HOSPITAL.
Far from an unimportant branch of the system regulating com-
inerce is that provision made by act 16th July, 1798, for the care
and relief of sick and disabled seamen by the creation of the Marine
Hospital fund, and the establishment of Marine Hospitals.
This fund is obtained by a tax of 20 cents per month on every
seaman employed on board American merchant vessels of every
description, and is paid by masters of registered vessels at time of
entry at the Customhouse on arrival in port, at rate of 20 cents
per month for each of his crew during the whole voyage, and by the
master of enrolled and licensed vessels in the coasting trade, etc.,
at the time of renewal of said licenses at the rate of 20 cents per
month for each person employed on board since the issue of the
former licenses, which in such cases is usually a space of one year.
As licenses are issued for that period only, the relief is afforded only
to such as have been or are contributors to this fund, and this relief
is furnished either by the government building hospitals expressly
for the purpose, employing the necessary officers and attendants, or
by contracting with institutions of the kind already established for
the care of such patients as may be sent. At most of the larger
ports the former has been adopted as the better mode ; and at the
port of New Orleans, two buildings are owned for this object, one
at Gretna, now in a state of decay, and a new commodious building
on Common street, about two miles from the river, now in the course
of completion. The establishment is at present temporarily occupy-
ing the government barracks below the city, and while under the
supervision of the collector as agent its immediate management is
conducted by the following officers—one resident physician, one
house surgeon, one apothecary, one steward, one matron, nurses and
servants.
This institution, although conducted with economy, is always a
source of expense to the government, its expenses exceeding the col-
lections on account of hospital dues- -in illustration of which I refer
to the annexed statement marked " B."
[ 14]
The importance of the following subject, as a branch of the
department under my control, renders it advisable that I should
submit a brief statement in relation thereto, viz :
THE DOCUMENTING OF VESSELS.
Under the laws of the United States, National vessels are docu-
mented by either:
REGISTERS OR ENROLLMENTS.
Registers are documents issued To vessels under the seal of the
Government as an evidence of their National character, and to
entitle them to the rights and privileges granted by the Nation to
her own vessels, and extended to such by her treaties with Foreign
Powers.
Under Act 31st December, 1792, registers arc issued only to tho
following vessels recognized as those of the United States, viz :
1st.—American built vessels wholly owned by citizens of the
United States.
2d.—Foreign vessels captured in war, or condemned for violation
of the United States laws, wholly owned by citizens of the
United States.
3d.—Foreign vessels wrecked in the waters of the United States,
purchased by citizens and repaired at an expense amounting to three
quarters of the cost when repaired.
As it is requested that all vessels should be permanently docu-
mented at ports where they aje owned, or where the greater por-
tion is owned, the law makes provision for changes of registers
when necessary'at other ports, and permits the issue in such cases
of what is known as a "Temporary Register " —hene'e registers are
either permanent or temporary.
Permanent registers are those issued at the port of ownership,
and remain in force until a change in the property or rig requires
the issue of a new one. Temporary registers are issued at other
than the home ports, and are required to be surrendered on return
to such ports, and permanent registers taken instead.
All American vessels engaged in foreign trade should be
registered.
C 18 j
ENROLLMENTS AND LICENSES.
Enrollments and Licenses are documents of the same character as
registers, requiring the same requisites, hut issued to vessels en-
gaged only in the coasting trade and fisheries. These documents
are issued under the provisions of Act 18th February, 1793.
The enrollment is permanent, but the license to accompany it is
Issued for but one year and must be renewed on, expiration.
To vesssls under twenty tons no enrollments are issued, they are
only licensed.
ENTRANCE AND - CLEARANCE OF VESSELS.
The requirements of law which are enforced by the regulations
of this port in regard to the entrance and clearance of vessels are
as follows :
ENTRANCE.
On arrival of a vessel within the limits of this collection district,
she is boarded by an' officer of the customs at the passes of the river,
and her master is required to exhibit his original manifest and one
copy, which documents are certified to by the officer, the original
returned to the master, and the copy forwarded to the collector of
the port of New Orleans. The crew list is also exhibited; crew com-
pared therewith and list certified to by the officer and returned to
master. After arrival in the port the master must within twenty-four
hours report his arrival to The collector, and within forty-eight hours
enter his vessel at the Customhouse by depositing the vessel's reg-
ister (if an American vessel) and crew list with the collector, and
present to him a manifest of his cargo, which he verifies by oath as
required by act second March, 1799. Foreign vessels on entrance
conform to the same rules with the exception of depositing registers
and crew lists, which are deposited with the consuls of their re-
epective nations and a receipt of the fact produced to the collector.
CLEARANCE.
On the clearance of vessels, the Master presents to the Collector
[ 16 ]
a manifest of his outward cargo, a list of his crew and his shipping
articles,which, after being verified by him under oath, is certified to
by the Collector, who furnishes him with a certificate describing
his vessel, stating her destination, and that he has entered and
cleared his said vessel according to law, as provided for by 93 sec.
Act 2d March, 1799, and his register deposited with the Collector
at the time of entry, as required by 63 sec., Act 2d March, 1799, is
then returned to him. All these particulars apply only to American
vessels, as the Masters of foreign vessels are simply required to
present their manifests of cargo, and verify same on oath.
In this connection it is proper to state, that by the statistical Act
of 10th Feb.. 1820, sec. 11, the owners, shippers or consignees of
the cargo on board a vessel desiring a clearance, must present on
oath to the Collector, manifests of the proportions of the cargo
shipped by them before such vessel can be cleared.
Whilst it is believed that the foregoing presents all the im-
portant and essential facts necessary to* a clear understanding of
the Revenue system as applied to ports of entry, with its attendant
duties at this port, I deem it proper ia closing this Report to
submit for the information of your Honorable body the following
statements, exhibiting the condition of the Commerce and Revenues
of the Port of New Orleans for the year ending 31st December,
1860.
C O M M E R o E.
Entrances.
Number of vessels entered from Foreign ports,.
Number of vessels entered from Coastwise ports
1,053
.992
Total Entrances
2,045
CLEARANCES.
Number of vessels cleared for Foreign ports...
Number of vessels cleared for Coastwise ports
1,264
. 978
Total Clearances
2/242
[ 17 3
IMPORTS.
Yalue of Dutiable Merchandise 16,672,340
Yalue of Free Merchandise 5,067,814
Yalue of Specie and Bullion 3,306,328
Total Imports $25,046,482
EXPORTS.
Yalue of Domestic Merchandise composed of
Cotton $87,949,548
Tobacco 11,673,945
Other Products 827,981
—$100,451,474
Yalue of Foreign Merchandise dutiable 547,819
Yalue of Foreign Merchandise free 9,381
Yalue of Specie and Bullion 370,651
Total Exports $101,379,325
Yalue of Merchandise in Warehouse under bond on
31st December, 1860 $2,452,254
Amount of Duty assessed thereon $620,578 90
REVENUES AND EXPENDITURES.
Total receipts from duties on import and tonnage .. $2,545,963 59
" " account storage, etc 476 30
" " . " Marine Hospital Fund .... 17,291 98
Total Revenue ................... $2,563,731187
[ 18 ]
less expenses.
For collecting revenues $290,426 42
Less fees collected under act second
March, 1799 28,869 13
Nett expenses
Add account revenue cutters .
Add account salaries surveyors
Bayou St. John, Lakes, etc.
Add account Light houses .. .
" " Marine Hospital
Nett revenue collected to 31st December, 1860 $2,216,198 19
Add duty assessed on goods in Warehouse .. 620,578 90
Nett revenue collected and assessed $2,836,777 09
In addition to the foregoing should there be any information upon
special subjects connected with the department under my control,
that your honorable body may deem important and desire, I will
cheerfully furnish at your request.
Respectfully submitted,
F. H. HATCH, Collector.
New Orleans, 4th February, 1861.
$266,557 29
18,099 94
875 00
21,148 26
42,853 17 347,533 66
ANNEXED DOCUMENT.
XSOOXJIil/ESSIff8!" A>
relating TO PUBLIC WORKS.
NEW CUSTOMHOUSE, SEW ORLEANS, IA.
Pursuant to an Act of Congress, and an appropriation for the construe-
tion of a Customhouse in New Orleans, La., the following Commissioners
were appoinied by the Hon. II. J. Walker, Secretary of the Treasury, in
the year 1841, viz : W. M. Gwin, Denis Prieur, and Alcee LaBranche 5
with power to call for plans, proposals for contracts, etc.
On the 22d day of November, 1841, the plan of A. T. Wood, arcki-
tect, was adopted by*the Secretary of the Treasury, and the works were
commenced on the 23d day of October, 1848.
They have since been carried on under the superintendence, successively,
of Col. W. Turnbull, Topographical Engineers T. K. Warton and
Major G. T. Beauregard,, Corps of Engineers. The latter having re-
cently been appointed Superintendent of the Military Academy at West
Point, the \voiks have been recommitted by the Hon. Secretary of the
Treasury to the Superintendence of Mr. T. K. Wharton, who is assisted
by Mr. John Roy, architect, who has acted in that capacity for the last
six years, with the highest ability.
The plan of the building is a Trapezium ; the longest point 011 Canal
street being 334 feet, and the shortest on Customhouse street 251.6.
The exterior linear dimensions are about 1200 feet, and the superficial area
81,333 feet. All to be included under one roof.
The hight is 85 feet on the fronts, divided into four stories ; and the
Collector's, or marble room, in the center, is to be 140 feet high.
The exterior is all faced with granite ashlar, backed up with brick 5
the center room for the Collector is of white marble, and the entire struc-
ture is essentially fire-proof, being composed of stone and brick in the
exterior and party walls, and the floors of iron beams and girders, com-
bined with segmental arches of brick laid in cement. The windows,
[ 20 ]
doors and trimmings thereto, are also of iron. The roof will be of the
same material.
The exterior walls are now complete up to the granite entablature,
which is now ready to ship, and only waiting an order to that effect,
which will be given when a suitable appropriation is made for that
object.
The interior walls are nearly ready for the iron roof, which has already
been partly rolled out by the contractor, and is lying on his hands subject
to order, based, as in the case of the granite, upon a suitable appropriation,
and it is distinctly to be understood that an early completion of this part of
the work (the roof) is of imperative necessity for the preservation of the
entire structure ; for, without this roof every shower of rain, and the
corrosive atmosphere, penetrate to nearly all parts of the work, while the
sunshine only reaches it in occasional gleams, hence the work of disinte-
gration and destruction goes on rapidly in such a climate as this, especially
in the immense and costly system of iron work extending throughout the
edifice ; all of which would be forever arrested, by the speedy construction
of the contemplated roof.
The settlement of the building, in a soil like this, is comparatively trif*
ling ; two feet were allowed for it in the original plans, but such is the
strength of the foundations, that the allowance has not yet been reached,
and is not likely to be, as the yearly subsidence is now reduced to about
one inch, and constantly diminishing.
Part of the building is finished and occupied ; being eorered with tem-
porary roofing.
On the 5th of August, 1856, the whole of New Levee front and part
of Canal, and Customhouse street fronts, were turned over to the Gov-
eminent for the Revenue service, and since that time has been occupied
by the Collector and his entire force ; together with a large amount of
accommodation for storage.
On the 18th of November, 1860, one-half of the apartments destined
for the Post Office or Old Levee front, was temporarily completed, and
turned over to she Post Master ; and is now occupied by him and his
three.
All these important accommodations, though inferior to the apartments
that will, on the completion of the structure, be assigned to the different
officers, yet are far more commodious than those heretofore occupied by
the Collector, F. IT. Hatch, Esq., and the Post Master, Dr. Riddell, and
at a great saving of rent.
f 21 ]
There are also furnished offices within the building assigned to the
Lighthouse and War Departments, and occupied by officers in these two
branches of public service.
The building, when completed, will be the most capacious, carefully con-
structed, and best arranged Commercial structure in the United States :
The amount of appropriations from Congress, and derived
from sales, up to January 1, 1861, has been $2,982,992 16
The amount expended in cash or certified vouchers, due to
same date $2,958,183 15
Of which there is on hand valuable material, such as
marble, granite and iron, etc., paid for, but not
set in the building, worth about 80,000 00
The amount estimated for its completion, as per statement
of Major Beauregard, dated December 16th, 1860, is
as follows, viz : full estimate. $1,585,341 90
Reduced estimate, leaving out work that may be dis-
pensed with, not impairing the utility or strength of
the work $1,065,043 21
Or say, an annual allowance for four years of 250,000 00
It may, however, be finished, if desirable, in less time, and it cannot be
too urgently enforced that an early completion of the contemplated roof, is
essential to the salvation of the vast amount of costly and best class
workmanship already executed, and it must be added, the health of the
occupants distributed in the finished portions of the work.
T. K. WHARTON,
New Orleans, Feb. 4, 1061. Superintendent.
UNITED STATES QEARATINE WAREHOUSE,
NEAR NEW ORLEANS, LOUISIANA.
This work is situated on the bank of the Mississippi River, sixty miles
below the city of New Orleans, La., on a strip of ground measuring 350
feet front on the river, and running back 40 acres between parallel lines.
It was commenced under an appropriation by Congress of $50,000 00
in December, 1859, and completed and accepted by Major Cf. T. Reaure-
[ 22 ]
gard, XJ. S. A. the Superintendent on the 31st day of May, 1860. The
contract was awarded to B. F. Colby, of Linn, Mass., who executed it to
the satisfaction of the government.
The building is of brick, almost entirely fire proof, the roof trees and
certain trimmings only being of. wood. The floors are composed of wrought
iron beams and brick segmented arches. It is two stories high, each 12
feet in the clear, and the first floor three feet above the ground line ; the
river front is 190 feet long—the whole superficial area is about 6980 su-
perficial feet.
The plan is rectangular, thus :
river front
With proper ramps, and graded embankments.
The amount of the contract of B. F. Colby complete, was . $31,084 00
'The contract for the wharf built in front by J. Davis $4,500 00
The balance of the appropriation has been nearly consumed by the minor
contracts for building two additional rooms for the keeper, coping walls,
clearing and fencing the site, and contingencies.
The work was transferred by the Superintendent, to the charge of the
Collector of this Port, by order of the Treasury Department, on the 15th
day of October, 1860.
T. K. WHARTON,
New Orleans, La., Feb. 4th, 1861. Cupt. New Customhouse.
U. S. MARINE HOSPITAL, NEW ORLEANS, LA.
The IT. S. Marine Hospital is situated on Common street, on a square
bounded by Common, Broad, Gravier and White streets, about two miles
from the river Mississippi.
The building is of iron veneering, to represent stone ashlar, and intended
originally to have been backed in with pise, that is, common soil dried,
and rammed in so as to form a solid mass ; that being found difficult in
[ 23 ]
execution, recourse was Lad to " adobes," or unburnt pressed brick ; this
also proved a failure, and the iron fronts are now finally filled in with com-
mon brick of the usual quality.
The square of ground upon which the building stands contains an area
of about 220,515 superficial feet, well filled in to the depth of about 4
feet.
The building itself stands upon an area of about 51,000 superficial feet,
and its foundations are laid upon piles driven deep into the soft soil—it con-
sists of a centre portion and two wings; the latter being two stories in
height, the former three : the first being fifteen feet high, the second
11 6, and the third fifteen feet. The centre is surmounted by a dome
somewhat low in proportion, and the two wings also with the same
dome finish, but not of as great altitude. The whole is roofed in complete,
but as the appropriations for the work are nearly exhausted, it has been
closed up and placed in the care of a watchman, by order of the Treasury
Department, subject to the control of the Superintendent of the New Cus-
torn House.
The work was commenced under a contract ,with the Trenton Locomo-
tive Machine Company, in the year 1856, and has been superintended re-
speetively by Capt. G. W. Smith, Capt. J. K. Duncan, and Major G. T.
Beauregard.
The appropriations for the construction have amounted to .. $484,659 20
and for contingent expenses... 24,800 00
The total amount of the contract for construction, with ex-
tras allowed is, up to August 1, I860 $426,814 54
The amount remaining to be appropriated for completion.. $41,081 14
Total amount expended on contract $319,126 80
The difference between this amount and total appropriations has been
nearly consumed by expense of grading site, contingencies and minor
contracts.
T. K. WHARTON,
New oelans, Feb. 4, 1861. Engineer in charge.
[24 ]
ID o> oxriMrisua-T ;B.
Statement in relation to the United States Marine Hospital, New Orleans
under the agency of Francis H. Hatch, Collector, from the lit January,
to the 31st December, 1880.
General expenditures during the year 1860 :
Salaries of physicians, apothecary, steward, ma-
tron, nurses, servants, etc $11,292 00
Provisions, medicines, fuel, hardware, wares, etc. 31,561 It
Total expenditure $42,853 It
The amount of receipts in this port, appertaining to that estab-
lishment, during the same period, being 20c. per month im-
posed on each American seaman on board of American ves-
sels coming into port It,292 08
Actual cost of the Hospital to the United States in 1860. ... $25,560 09
The admissions of disabled seamen in the Hospital during the
year 1860, have been 2,441
Deaths . 72
Discharged 2,160 2,232
Remaining sick in the establishment on the 1st January, 1861 209
The days of relief have been 55,360 in ail ; the average expense of
each day's attendance being calculated upon actual cost, $25,561 09, is
46c. per day ; if calculated upon the gross expenditures, is 77c. per
diem.
Hew Orleans, Feb. 4, 1861.