THE NEW YORK CUSTOM-HOUSE. was known he desired the appointment, would subsequently bought for $1,000,000, the present Upon the announcement there was intense indignation among the political friends of the administration. They said that a man who came near having his house burned down because of his unrelenting opposition to the triumphant party was, nevertheless, the recipient of the best paying office in the gift of the government; and thus was set the precedent for the political squabbles and heart-burnings which have been more or less prevalent ever since over the nomination of a Collector of the port of New York. General Lamb occupied as a private residence what was in its day considered a firstclass house-a two-story and attic-situated in Wall Street, corner of Gardner's Lane, now In the back-room, known as Hanover Street. ground-floor, the newly appointed official, with one clerk to assist him, in the fall of the year 1789, opened in New York the first CustomPreviously to house under Federal authority. this time the importations from abroad and at home, into New York city, were made under Very little is preserved reprovincial laws. garding these early times. One authentic item is probably characteristic of the coast-wise trade, viz., we have mention that the Snow, loaded with water-melons, arrived from Patchogue, Long Island. From the private residence of the first Collector, the Custom-house was removed into the old "Government House," then opposite Bowling Green, and facing the Battery. It remained there a number of years, and was then established in a four-story brick building corner of Nassau and Pine streets, where it remained until it was established in the really splendid edifice corner of Wall and Nassau, fronting on Broad Street. This building was erected under the administration of General Jackson, and at the time was cited by political opponents, and with great effect, as one of the evidences of the extravagance and corruption of the party in power. Although built for a permanent Custom-house, the commerce of the country increased so rapidly that the building never afforded accommodation for the demand made upon its resources. The desks in the rotunda run parallel with the wall, and form one large and one interior circle, with space between to accommodate the To the rotunda are hundreds of people who have business with the Custom-house officials. Here are assigned the deputy-collectors and clerks, whose The It is not generally known, but visitors, especially ladies, are always welcome to the galleries which command this scene of industry, and, without intruding or interfering with the busy crowd below, can overlook one of the most interesting and instructive sights to be witnessed in this city. Attached to all the departments of the Custom-house are some eleven hundred clerks, whose united pay amounts to about $250,000 per month. The Collector's stated salary per In the year 1863 the government leased, and annum is $6000; deputy-collectors, $3000. From this last-named sum the remuneration rapidly decreases down to $500 per annum, paid the humble sweepers and messengers. The customs on imports are collected in the New York Custom-house at a cost of from one to one and a half per cent.-greatly less than in the internal revenue department, and just half of what it costs to collect the imposts in England. In fact, so economically conducted is the New York Customhouse regarding its expenses that the government literally pays nothing; for the fees collected on entries, protests, registers, and other documents amount, in the course of a year, to a sum quite equal to the salaries paid to all the officers legitimately attached to departments. As it is the business of the Custom-house to collect duties on foreign importations, we will illustrate, as far as possible, from a literal example, the manner of the proceeding, by going through some of the details connected with the purchase and introduction into the country of what is called an invoice of merchandise. Messrs. Morton, Briggs, and Co., merchants, residing in New York city, desire to import certain goods, which, on this occasion, were bought on the frontier of France, and shipped from Hamburg. The agent of these merchants at that city, according to instructions, buys the merchandise named, and then makes out invoices in triplicate, viz., three detailed descriptions, including their quantity, quality, and cost. The American consul residing at Hamburg certifies that the agent personally appeared before him, and made a declaration, under oath, of the truth of this invoice. The consul is further required to file one copy of the invoice in his office, to deliver another to the agent of Morton, Briggs, and Co., and to transmit the third to the Collector of the port of New York. The goods are in the mean time placed on board of the steamship George Washington, in the port of Hamburg, with a bill of lading made out by the shipping agent, which is personally signed by the officer of the vessel who receives the goods. The steamer starts on her voyage, bound for New York, and, by means of the ocean telegraph, that fact is instantly known ont this side of the Atlantic. At Sandy Hook, the gateway to our magnificent harbor, is a United States telegraph station and "look-out." Ve sels inward-bound, the moment they are discovered, are announced from Sandy Hook to the " Barge office," the head-quarters of the inspectors attached to the surveyors' department. ROTUNDA OF THE CUSTOM-HOUSE. neatness and general beauty, and claims even our admiration, on account of the jolly little cupola on its top, which, though modest enough through the day, at sundown opens its bright, cheerful eye, throws its glancing welcome over the bay, and winks and blinks and coquets, as only a revolving light can, with all the wayward craft imprudent enough to be out in the harbor after dark. This Barge-office is the small white and picturesque and most familiar structure on the Battery, which has been for more than a quarter of a century an object of interest to people inward-bound from a long sea-voyage. Built, from the necessity of its location, on piles, every strongly beating wave that rolls from the prow of a steam-driven craft rocks it to and fro, after the manner of a scow at anchor. This writhing and twisting has had the effect to crack and tear down more or less of the plastering of the interior walls, and to let in the searching rain through the shingled roof. To these primitive defects must be added the wear and tear consequent upon nearly two hundred in- The Surveyor's deputy, who has charge of spectors and other United States officials of the the inspectors, on the announcement that the customs, with innumerable hangers-on, who, steamship George Washington is off soundings, when "off duty," make it their head-quarters. selects two officers, at the moment unemployThe result is that the interior of the Barge-office ed, and they are at once, in a revenue cutter, is entitled to the distinction of being the most dispatched to the steamer. From the moment dilapidated and repulsive (so far as the mate- the inspectors go on board the passengers' bagrials of the structure are concerned) of any pub-gage and the cargo are in charge of the United lic edifice in any Christian country under the States officials. On the arrival at the dock the But it suggests an apology for its want of passengers are first attended to; and, to facili sun. tate matters, their property is examined on the | maining cases as containing embroidered cotship, and in all cases where no evidence exists ton lace curtains, demanding 35 per cent. (ad of any attempt at fraud, an appraisement is valorem) duty. made, the duty collected, and the passengers go These nice calculations of the number of ashore. The inspectors' attention is next called threads to the square inch are made with a to the delivery of the cargo, and every individ-powerful glass, which is so adjusted that it magual package, bale, or case is noted by them, and nifies a lined off square inch sufficiently to easithe final result, with the ship's manifest, is ly count the threads. sent to the Surveyor's office. On this "return" of the inspectors will be found, among the others, the packages imported by Messrs. Morton, Briggs, and Co., their marks correctly copied, the bonded warehouse to which they are assigned, and the day of the week, the month, and year of their arrival, and the name of the ship in which they were imported. The invoice of the goods, now in possession of the merchant, is placed in the hands of a broker, who proceeds to make out an "entry" according to the form prescribed by law, which entry is in duplicate-one copy for the Collector and one for the Naval Office. The entry in this form, stating in full all the particulars required, together with the invoice and bill of lading, are presented to an entry clerk in the rotunda, who examines the entry by the invoice and bills of lading; and, if found correct, will, on the entry, estimate the duties on the invoice value and quantity, certify the invoice, and grant a "permit" in due form for the final delivery of the goods, and also calculate and mark on the entry the American gold value of the foreign certification of value. The entry and accompanying papers are then taken to the Naval Office, where like examinations and calculations are made; and, if found correct, the Naval Office entry clerk checks the entry, invoice, and permit. The papers are then taken to the rotunda again, and a deputy-collector administers the oath, and designates the package or packages to be sent to the appraisers' stores for examination, marking the same on the entry, invoice, and permit. To the entry is also attached the proper inland revenue stamp, which on an entry of $500 and upward is $1. All this having been done, we now have the entry with what may be called its first statement; while, upon examination, it will be perceived that the francs are turned into American currency, and the duties are $1927, and checked by the Collector's cashier-Paid, January 1, 1870. J. T. C. The invoice, with these carefully made calculations marked thereon, is sent to an amendment clerk in the rotunda, who copies the return made by the appraisers with red ink-in which ink all subsequent alterations are made and then proceeds to make up the duty according to the appraisers' report, without any regard to the original calculations of the entry clerk. By this second examination it will be seen that the amendment clerk finds the duties, instead of $1927, to be $2069 73, making an increase due the government of $142 73; and this statement will be found written on the entry, over the internal revenue stamp. The broker, on behalf of Morton, Briggs, and Co., objects to the classification of the appraisers on case 2610, and calls for a reconsideration; which reconsideration is always granted. The invoice is returned by the Collector to the appraisers, with instructions to "reconsider." Now the appraisers, on re-examination of the goods, acknowledge their error, and reclassify case 2610, and return it as colored cottons under 100 threads to the square inch, and under five ounces to the square yard. They had previously stated that the colored cottons contained over 100 and under 200 threads to the square inch. This apparently slight difference in the texture, which is only discovered by microscopic examination, changes the entire duty from 5 cents a square yard, and 20 per cent., to 3 cents a square yard, and 10 per cent. The specific duty is lessened nearly one-half, and the ad valorem duty just one-half; and this radical change is predicated on the number of threads contained in the square inch. The invoice thus corrected is returned again to the amendment clerk, who crosses off, as will be perceived, his first statement, and then goes to work and makes up an entirely new calculation, the sum total of which is $1959 99-making the increase due the government $32 99, instead of $142 73. It will be perceived by this, at best, very imperfect statement of the routine of the Customhouse, that three distinct calculations have been made upon the entry before the final result is reached. The boxes sent to the appraisers' stores are opened, and the experts proceed to examine their contents; and they note upon the invoice that they find that case 2606 contains embroidered and cotton lace curtains; that 2610 contains colored cottons, 250×39 inches-over 100 and under 200 threads to the square inch-de- And this is not one-half the work done, bemanding 5 cents per square yard (specific) cause the same routine is pursued in the Naval and 20 per cent. (ad valorem) duty. The ap- Office, acting as if it were in no way connected praisers also return one case (2605) colored with the Collector's department-the Naval Ofgingham handkerchiefs-over 100 and under fice, in accordance with the fundamental law, 200 threads to the square inch-demanding acting as a check on the Collector's office; and 6 cents per square yard (specific) and 15 per the final auditing check of the Naval office is cent. (ad valorem) duty; and classify the re-indicated on this entry by the letters R. M. C. |