Report of the governor general of the Philippine Islands. [1908]

REPORT OF THE INSULAR COLLECTOR OF CUSTOMS. 715
for imported or exported merchandise, together with other minor, but for the
protection of the revenue, none the less necessary, functions, which will be
explained in the order of their relative value to the service. Seven Filipino
and 4 American clerks are engaged in this work.
Liquidators are required to be thoroughly familiar with the classification of
merchandise, in order that errors of examiners may be detected. It is also
their duty to closely scrutinize invoices, compare valuations shown thereon
with values declared in importers' entries, reduce the foreign currency of invoices to the corresponding values in United States currency, in short to finally
liquidate and indicate on entries the exact amount due the Philippine government on each importation or exportation.
The liquidators are also charged with the preparation of fine vouchers for
penalties that collectors of customs are authorized to impose, when merchandise is so declared and entered that the duties, if estimated on the face of
entries, would be less by 10 per cent than by law should be collected, also with
the verification of entries covering the drawback of customs duties paid on imported materials used in the manufacture of articles exported from the Philippine Islands, as authorized by act of Congress of March 3, 1905.
Entries for merchandise transferred to bonded warehouses and subsequently
withdrawn for consumption and export entries for Philippine or other products
are verified and prepared by the liquidators for final adjustment. Statements
of refunds incident to short shipments of inward and outward cargo, refunds
on account of protests that are sustained by the insular collector of customs
after consideration by and recommendation of the board of protests and appeals,
the checking and comparison with the corresponding entries of delayed consular invoices, are among the numerous other duties performed by the clerical
force of the liquidation division.
The total number of entries of all classes verified and liquidated during the
fiscal year 1908 is shown by the records to be 35,644, a daily average of 119.
The number of entries subject to penalties in the discretion of the insular collector of customs, necessitating the preparation by the liquidator of a notice
of fine in each case, during the same period, was 1,838.
STAFF ASSIGNMENT OF THE INSULAR SURVEYOR OF CUSTOMS.
The insular surveyor of customs is in immediate charge of the outdoor work
of the bureau at the port of Manila, and advises concerning that at other ports.
He assists the insular collector in all work pertaining to the several functions
indicated by the duties of his staff assignment, and otherwise as required.
The duties of the staff assignment of the insular surveyor embrace those performed by the admeasurers' section, hull and boiler section, semaphore section,
passenger and baggage division, and inspectors' division, all of which are provided for in the general appropriation acts, as well as the arrastre plant, a
self-supporting organization maintained in accordance with the provisions of
Act No. 897 (heretofore discussed under its appropriate heading); the board
on marine accidents, and supervision over the operations of the Pilots' Association, and Manila Harbor fisheries.
Changes in the staff assignment of the insular surveyor of customs during
the year have resulted in the discontinuance of the office of the deputy surveyor of customs, the duties of which have been distributed and are now performed by other employees, and the abolishment of the harbor master's office,
the functions of which are now attended to by a berthing officer, and two bay
and river guards, who have been assigned to duty under the immediate direction of the insular surveyor.
Admeasurer's section.-During the year the official admeasurer ascertained
the tonnage of 141 vessels, for which fees collected amounted to $718.80. Upon
the information thus obtained was based the amount of tonnage dues collected
from the corresponding vessels. Admeasurement free of charge was also made,
upon special request of the owners, of 82 craft of less than 15 tons gross burden,
under the provision of Act No. 1354, as well as of 4 government vessels. The
admeasurer's section, with a personnel consisting of 1 admeasurer and 3 clerks,
was abolished by Manila custom-house general order No. 142, of date April 10,
1908, and the duties thereof are now performed by 1 official admeasurer
under the immediate direction of the insular surveyor of customs.
Hull and boiler section.-The operations of this subdivision during the year
embraced Inspections of, and decisions upon, the condition and seaworthiness