13. Of a port, is another of the superintendents, appointed to oversee the collection of the revenue. His appointment depends on the President and Senate, and his compensation on the amount of business done in his port, in the same manner as the Collector and Surveyor. His duties are, to some extent, parallel to those of the Collector; or he may be called a local examiner and auditor of the Collector’s work and accounts, for the sake of accuracy and correctness. He receives copies of all manifests and entries, and computes the duties on all goods, keeping a separate record of them. He must countersign permits, clearances, certificates, debentures, and other documents issued by the Collector. He examines the Collector’s accounts, bonds, and expenditures, and certifies to them, if correct. A great number of deputies and employees are required to carry out the details of the collection of duties, since the entire amount of imports into the country are required to be carefully examined. REVENUE CUTTERS 14. Are employed to guard against smuggling. They are vessels of small size, some steamers, and others sailing vessels, properly manned and armed, of high powers of speed; and are stationed as a coast guard near the ports, and lines of ocean travel, to prevent the landing of imported goods before they have paid the duty. Their officers are appointed by the President and Senate. They look after all the ships going into any port, or any that may approach the coast; board them when within four leagues (or 12 miles) of the coast; examine the manifest of the cargo and every part of the vessel; put proper fastenings on the hatches, to prevent unlawful communication with the hold until the Custom’s officers have discharged their duty; and place a watch on board to remain until the vessel is delivered into the charge of the proper revenue officer. 15. They are revenue officers, and under the control of the Secretary of the Treasury, and the Collectors at the ports near which they are stationed. In case the President judges it best, they may be called on, at his direction, to coöperate with the Navy, and, in case they are disabled in the discharge of their duty at such times, are entitled to be treated in the same manner as officers and sailors in the Navy. 16. These vessels carry a pennant and ensign with such marks on them as the President may designate. If any vessel liable to seizure refuses to bring to at the direction of the commander of the Cutter, he is authorized to fire into it after having shown his pennant and ensign, and compel it to submit to be boarded and examined. Much depends on the vigilance of these revenue cutters, as the sums paid on goods imported amount to a great many millions of dollars, and want of due precaution would cause the income of the government to be defrauded of large sums. The commanders of revenue cutters report all matters relating to their duties weekly to the Collector of the port. CHAPTER XIII.