The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 20
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The Southwestern Historical Quarterly
At the head of the administration of the tariff was the Secre-
tary of the Treasury. It was his duty to oversee the general
system, give instructions to the various collectors, and receive re-
turns quarterly.58 The president, however, had the right of app
pointment of collectors. Under the secretary of the treasury
were the various collectors, deputy collectors, and inspectors.
Collectors were required to make quarterly reports, with the ex-
ception of the collector at Galveston who was to make monthly
reports after 1840.154 After 1840 they were required to give
bond in the sum of $25,000 for the faithful performance of their
duties and to insure honesty. They were empowered to enter
ships for the purpose of inspection, of administering oaths in en-
forcement of payment of duties, and in case of infringement of
the law it was the duty of the collector to bring suit or to pros-
The amount of salary, as well as the method of payment,
varied with the different bills. The act of December 20, 1836,
made no provision for salaries. The act of June 12, 1837, pro-
vided for a salary of $8,000 a year, with an additional salary of
one-half of one per cent of all fees above $2,000.155
On January 16, 1840, the fee system was adopted for all cus-
tom officials. Collectors were to receive compensation at the
rate of 21 per cent on all duties up to $20,000, and one-half of
one per cent for all over for each quarter, but if duties were un-
der $20,000, the compensation was to be not more than $500
quarterly. The deputy collector and clerk at Galveston was to
receive $2,000 a year, and all others $1800 a year.50 In 1842
this was changed. The maximum salaries allowed were for Gal-
veston, $1200; for Brazos and Calhoun, $800; for Aransas, $600.
The first three were allowed to retain 10 per cent of the duties
up to the maximum salary, and the fourth to retain 15 per cent,
1S3Act of December 20, 1836; Gammel, op. cit., I, 1286.
'"Ibid., II, 655.
"~Ibid., I, 1314.
"6"Ibid., II, 376.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918, periodical, 1918; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101073/m1/26/: accessed May 29, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.