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United States and one or more ports within the same, with the privilege of touching at one or more foreign ports during the voyage, and land and take in thereat merchandise, passengers and their baggage, and letters, and mails. All such vessels shall be furnished by the collectors of the ports at which they shall take in their cargoes in the United States, with certified manifests, setting forth the particulars of the cargoes, the marks, number of packages, by whom shipped, to whom consigned, at what port to be delivered; designating such merchandise as is entitled to drawback, or to the privilege of being placed in warehouse; and the masters of all such vessels shall, on their arrival at any port of the United States from any foreign port at which such vessel may have touched, as herein provided, conform to the laws providing for the delivery of manifests of cargo and passengers taken on board at such foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein prescribed.
Act May 27, 1848, c. 48, § 1, 9 Stat. 232. The collector's fees for granting permits to vessels licensed for the fisheries to trade between ports of the United States, with the privilege of touching at
foreign ports, were abolished by Act June 19, 1886, c. 421, § 1, post, $ 8138. § 5839. (R. S. § 3127.) No duty by reason of touching at foreign
port. Any foreign merchandise taken in at one port of the United States to be conveyed in registered vessels to any other port within the same, either under the provisions relating to warehouses, or under the laws regulating the transportation coastwise of merchandise entitled to drawback, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage.
Act May 27, 1848, c. 48, § 2, 9 Stat. 232. § 5840. (R. S. § 3128.) Lake Champlain.
When any merchandise shall be imported from Canada. into the United States, in any steamboat on Lake Champlain, and the merchandise shall have been duly entered, the duties thereon paid at the office of the collector of any district adjoining Lake Champlain, it shall be lawful to land such merchandise in the same or any other district adjoining Lake Champlain.
Act March 3, 1817, c. 109, $ 4, 3 Stat. 397. § 5841. (R. S. § 3129.) Entry of foreign vessels from British
North American Provinces. The Secretary of the Treasury, with the approbation of the President, provided the latter shall be satisfied that similar privileges are extended to vessels of the United States in the colonies hereinafter mentioned, is hereby authorized, under such regulations as he may prescribe, to protect the revenue from fraud, to permit vessels laden with the products of Canada, New Brunswick, Nova Scotia, Newfoundland, and Prince Edward Island, or either of them, to lade or unlade at any port within any collection-district of the United States
which he may designate; and if any such vessel entering a port so designated, to lade or unlade, shall neglect or refuse to comply with the regulations so prescribed by the Secretary of the Treasury, such vessel, and the owner and master thereof, shall be subject to the same penalties as if no authority under this section had been granted to lade or unlade in such port.
Act Sept. 26, 1850, c. 69, 9 Stat. 469. (R. S. $$ 3130—3139. Omitted.)
No sections numbered 3130_3139 were contained in the Revised Statutes : Title XXXV, "Internal Revenue," immediately following, begins with section 3140.
1. Officers of internal revenue....
Sec. 5842 5895 5955 5981 6138 6162 6197 6215 6242 6258 6271 6288 6300 6310 6319
Officers of Internal Revenue
and the word "person."
collectors. 5845. Hawaii; collection district; col
lector, etc. 5846. Collectors. 5847. Collectors' bonds. 5848. Collectors as disbursing agents. 5849. Deputy collectors; compensation;
allowances for collectors' sala
ries and office expenses. 5850. Allowances for collector's ex
penses. 5851. Accounts of collectors adjusted
according to fiscal year. 5852. Detail of deputy collectors for
special duty in other districts. 5853. Certificate as to reports before
payment to collector. 5854. Disability or vacancy in office of
collector. 5855. Deputy collector, when entitled
to collector's salary. 5856. Internal revenue agents. 5857. Limitation of number of agents.
per diem in lieu of subsistence. 5861. Compensation of agents assigned
to duty of examining accounts. 5862. Store-keepers and their salaries. 5863. Assignment and transfer of store
keepers. 5864. Temporary store-keeper. 5865. Gaugers. 5866. Gaugers' fees. 5867. Limit of gauger's compensation. 5868. Compensation of gaugers employ
ed in gauging fruit brandy, or
detailed for special duty. 5869. Store-keepers and gaugers, com
pensation; performance of du
ties by one officer. 5870. Storekeeper-gauger's compensa
tion. 5871. Compensation of storekeepers at
small distilleries; storekeeper
gaugers. 5872. Compensation of storekeepers
gaugers, and storekeeper-gaug. ers, at small distilleries.
Sec. 5873. Compensation of storekeepers,
lations of law to district attorstorekeeper-gaugers, and gaug
ney. ers, when traveling.
5885. Revenue officers who may ad5874. Duties of storekeeper-gauger;
minister oaths and take evibond.
dence. 5875. Assignment to duty and transfer 5886. Revenue officers authorized to of gaugers.
make seizures. 5876. Detail of gaugers, etc., for duty
5887. Revenue officers disclosing operin other districts; accounts.
ations of manufacturers, etc., 5877. Leave of absence to storekeepers,
punishable. gaugers, and storekeeper-gaug
5888. Officers not to be interested in
certain manufactures, penalty. 5878. Limit of number of revenue offi
5889. Officers of internal revenue guilty
of extortion, receiving unlaw5879. Statement under oath of fees,
ful fees, and other unlawful acts. etc.; penalty.
5890. Laws imposing fines applicable 5880. Officers in charge of exportations
to all persons in service.
5891. Collector, etc., issuing stamps beand drawbacks.
fore payment, punishable. 5881. Superintendents of exports and
5892. Meaning of term "Revised Statdrawbacks may administer
5893. District attorney or marshal ac5882. Commissioner may transfer or
cepting or demanding anything suspend officers.
for compromise of violation of 5883. Duties of collectors and agents;
internal revenue laws. power of Commissioner.
5894. Officers suffering injuries may 5884. Duty of collectors to report vio
maintain suit for injuries. § 5842. (R. S. § 3140, as amended, Act Feb. 27, 1877, c. 69, § 1.)
Definition of the word "State” and the word "person.” The word "State," when used in this Title, shall be construed to include the Territories and the District of Colunibia, where such construction is necessary to carry out its provisions. And where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word "person," as used in this title, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person.
Act June 30, 1864, c. 173, § 182, 13 Stat. 306. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248.
This section as enacted in the Revised Statutes, was amended by adding, at the end of the section as originally enacted, the provision defining the word "person," from the words “and where not otherwise distinctly expressed" to the end of the section as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited
above. § 5843. (R. S. § 3141, as amended, Act Feb. 27, 1877, c. 69, § 1.)
Collection districts. For the purpose of assessing, levying, and collecting the taxes provided by the internal-revenue laws, the President may establish convenient collection-districts, and for that purpose he may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district, and may from time to time alter said districts: Provided, That the number of districts in any State shall not exceed the number of Representatives in Congress to which such State was entitled in the Thirtyseventh Congress, except in such states as were entitled to an increased representation in the Thirty-eighth Congress, in which States
the number of districts shall not exceed the number of Representatives to which any such State was so entitled: And provided further, That in the State of California the President may establish a number of districts not exceeding the number of Senators and Representatives to which said State was entitled, in the Thirty-seventh Congress.
Act July 1, 1862, c. 119, § 2, 12 Stat. 433. Act June 30, 1864, c. 173, $ 7, 13 Stat. 224. Act July 12, 1870, c. 251, § 1, 16 Stat. 230. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248.
This section, as enacted in the Revised Statutes, was amended by changing the words of the last proviso as originally enacted, "said State is entitled," to read "said State was entitled," as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.
The President was authorized and directed to reduce the number of internal revenue districts to not exceed 131, by a provision of Act Aug. 15, 1876, c. 287, 19 Stat. 152; such reduction to take effect Sept. 1, 1876, or as soon thereafter as practicable. A further limitation of the number to 126 was made by a provision of Act March 3, 1877, c. 102, § 1, 19 Stat. 303, which was superseded by Act Aug. 23, 1912, c. 350, § 1, post, $ 5844.
The Territory of Hawaii was constituted a district for the collection of internal revenue, with a collector at Honolulu, and deputy collectors in other places of the islands as directed by the Secretary of the Treasury, by Act
April 30, 1900, c. 339, $ 87, post, $ 5845. § 5844. (Act Aug. 23, 1912, c. 350, § 1.) Limit of number of dis
tricts and collectors. On and after October first, nineteen hundred and twelve, the whole number of collection districts for the collection of internal revenue and the whole number of collectors of internal revenue shall not exceed sixty-three. (37 Stat. 381.)
This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1913, cited above.
It superseded provisions on the same subject made by Act March 3, 1877, c. 102, § 1, 19 Stat. 303.
The number of revenue officers was limited by a provision of Act March 3,
1885, c. 343, $ 1, post, $ 5878. § 5845. (Act April 30, 1900, c. 339, § 87.) Hawaii; collection dis
trict; collector, etc. The Territory of Hawaii shall constitute a district for the collection of the internal revenue of the United States, with a collector, whose office shall be at Honolulu, and deputy collectors at such other places in the several islands as the Secretary of the Treasury shall direct. (31 Stat. 158.)
The section was part of the act to provide a government for the Territory
of Hawaii, cited above. § 5846. (R. S. § 3142.) Collectors.
The President, by and with the advice and consent of the Senate, shall appoint for each collection-district a collector, who shall be a resident of the same. When two or more collection-districts are united by him, he may designate from among the existing officers of such districts one collector for the new. district, or, at his discretion, he may make a new appointment of such officer for said district.
Act July 1, 1862, c. 119, $ 2, 12 Stat. 433. Act June 30, 1864, c. 173, $ 7, 13 Stat. 224. Act July 14, 1870, c. 255, § 18, 16 Stat. 261.