act with the full powers of said commissioner during his temporary absence from his official duty for any cause. (July 5, 1884, sec. 6; Feb. 14, 1903, sec. 10.)

Shipping Commissioners.

The Secretary of Commerce shall appoint a commissioner for each port of entry, which is also a port of ocean navigation, and which, in his judgment, may require the same; such commissioner to be termed a shipping commissioner, and may, from time to time, remove from office any such commissioner whom he may have reason to believe does not properly perform his duty, and shall then provide for the proper performance of his duties until another person is duly appointed in his place: Provided, That shipping commissioners now in office shall continue to perform the duties thereof until others shall be appointed in their places. Shipping commissioners shall monthly render a full, exact, and itemized account of their receipts and expenditures to the Secretary of Commerce, who shall determine their compensation, and shall from time to time determine the number and compensation of the clerks appointed by such commissioner, with the approval of the Secretary of Commerce, subject to the limitations now fixed by law. The Secretary of Commerce shall regulate the mode of conducting business in the shipping offices to be established by the shipping commissioners as hereinafter provided, and shall have full and complete control over the same, subject to the provisions herein contained; and all expenditures by shipping commissioners shall be audited and adjusted in the Treasury Department in the mode and manner provided for expenditures in the collection of customs. (R. S. 4501, June 26, 1884, sec. 27; Feb. 14, 1903, secs. 4, 10; Mar. 4, 1911; June 19, 1886; Feb. 14, 1903, sec. 2.)

Every shipping commissioner so appointed shall give bond to the United States, conditioned for the faithful performance of the duties of his office, for a sum, in the discretion of the Secretary of Commerce, of not less than five thousand dollars, in such form and with such security as the Secretary of Commerce shall direct and approve; and shall take and subscribe the oath prescribed by section seventeen hundred and fifty-seven of the Revised Statutes before entering upon the duties of this office: Provided, That nothing in this section shall be construed to affect in any respect the liability of principal or sureties on any bond heretofore given by any shipping commissioner. (R. S. 4502; Apr. 26, 1906.)

Any shipping commissioner may engage clerks to assist him in the transaction of the business of the shipping office, at his own proper cost, and may, in case of necessity, depute such clerks to act for him in his official capacity; but the shipping commissioner shall be held responsible for the acts of every such clerk or deputy, and will be personally liable for any penalties such clerk or deputy may incur by the violation of any of the provisions of this Title [R. Š. 4501-4613]; and all acts done by a clerk, as such deputy, shall be as valid and binding as if done by the shipping commissioner. (R. S. 4505; Jan. 16, 1883; June 26, 1884, sec. 27; June 19, 1886.)

Each shipping commissioner shall provide a seal with which he shall authenticate all his official acts, on which seal shall be engraved the arms of the United States, and the name of the port or district

for which he is commissioned. Any instrument, either printed or written, purporting to be the official act of a shipping commissioner, and purporting to be under the seal and signature of such shipping commissioner, shall be received as presumptive evidence of the official character of such instrument, and of the truth of the facts therein set forth. (R. S. 4506.)

The Secretary of Commerce shall assign in public buildings or otherwise procure suitable offices and rooms for the shipment and discharge of seamen, to be known as shipping commissioners' offices, and shall procure furniture, stationery, printing, and other requisites for the transaction of the business of such offices. (R. S. 4507; Mar. 3, 1897; Feb. 14, 1903, sec. 10.)

In no case shall the salary, [fees, and emoluments] of any officer appointed under this Title [R. S. 4501–4613] be more than five thousand dollars per annum [; and any additional fees shall be paid into the Treasury of the United States]. (R. S. 4594; June 19, 1886.) Bureau of Customs; Bureau of Prohibition.

There shall be in the Department of the Treasury a bureau to be known as the Bureau of Customs, a bureau to be known as the Bureau of Prohibition, a Commissioner of Customs, and a Commissioner of Prohibition. The Commissioner of Customs shall be at the head of the Bureau of Customs, and the Commissioner of Prohibition shall be at the head of the Bureau of Prohibition. The Commissioner of Customs and the Commissioner of Prohibition shall be appointed by the Secretary of the Treasury, without regard to the civil service laws, and each shall receive a salary at the rate of $8,000 per annum. (Sec. 1.)

(a) The Secretary of the Treasury is authorized to appoint, in each of the bureaus established by section 1, one assistant commissioner, two deputy commissioners, one chief clerk, and such attorneys and other officers and employees as he may deem necessary. One of the deputy commissioners of the Bureau of Customs shall have charge of investigations. Appointments under this subdivision shall be subject to the provisions of the civil service laws, and the salaries shall be fixed in accordance with the Classification Act of 1923.

(b) The Secretary of the Treasury is authorized to designate an officer of the Bureau of Customs to act as Commissioner of Customs, during the absence or disability of the Commissioner of Customs, or in the event that there is no Commissioner of Customs; and to designate an officer of the Bureau of Prohibition to act as Commissioner of Prohibition during the absence or disability of the Commissioner of Prohibition, or in the event that there is no Commissioner of Prohibition.

(c) The personnel of the Bureau of Prohibition shall perform such duties as the Secretary of the Treasury or the Commissioner of Prohibition may prescribe, and the personnel of the Bureau of Customs shall perform such duties (other than duties in connection with the administration of the National Prohibition Act, as amended, or any other law relating to the enforcement of the eighteenth amendment), as the Secretary of the Treasury or the Commissioner of Customs may prescribe. (Sec. 2.)

(a) The Secretary of the Treasury is authorized to confer or impose upon the Commissioner of Customs or any of the officers of

the Bureau of Customs any of the rights, privileges, powers, or duties, in respect of the importation or entry of merchandise into, or exportation of merchandise from, the United States, vested in or imposed upon the Secretary of the Treasury by the Tariff Act of 1922 or any other law.

(b) The records, property (including office equipment), and personnel of the Division of Customs are hereby transferred to the Bureau of Customs.

(c) The Division of Customs and the offices of director of customs, assistant directors of customs, and director and assistant directors, Special Agency Service of the Customs, are hereby abolished. (Sec. 3.)

(a) The rights, privileges, powers, and duties conferred or imposed upon the Commissioner of Internal Revenue and his assistants, agents, and inspectors, by any law in respect of the taxation, importation, exportation, transportation, manufacture, production, compounding, sale, exchange, dispensing, giving away, possession, or use of beverages, intoxicating liquors, or narcotic drugs, or by the National Prohibition Act, as amended, or any other law relating to the enforcement of the eighteenth amendment, are hereby transferred to, and conferred and imposed upon, the Secretary of the Treasury.

(b) The Secretary of the Treasury is authorized to confer or impose any of such rights, privileges, powers, and duties upon the Commissioner of Prohibition, or any of the officers or employees of the Bureau of Prohibition, and to confer or impose upon the Commissioner of Internal Revenue, or any of the officers or employees of the Bureau of Internal Revenue, any of such rights, privileges, powers, and duties which, in the opinion of the Secretary, may be necessary in connection with internal-revenue taxes. (Sec. 4.)

(a) The Secretary of the Treasury is authorized to transfer to the Bureau of Prohibition such records, property (including office equipment), and personnel of the office of the Commissioner of Internal Revenue as may be necessary for the exercise by the Bureau of Prohibition of the functions vested in it.

(b) The Commissioner of Prohibition, with the approval of the Secretary of the Treasury, is authorized to appoint in the Bureau of Prohibition such employees in the field service as he may deem necessary, but all appointments of such employees shall be made subject to the provisions of the civil-service laws, notwithstanding the provisions of section 38 of the National Prohibition Act, as amended. The term of office of any person who is transferred, under this section, to the Bureau of Prohibition, and who was not appointed subject to the provisions of the civil service laws, shall expire upon the expiration of six months from the effective date of this Act. (Sec. 5.)

Any action or decision of the Secretary of the Treasury under the National Prohibition Act, as amended, or of any officer upon whom the power to take such action or make such decision is conferred, shall be subject to the same review by a court of equity as the action or decision of the Commissioner of Internal Revenue under such Act, as amended, prior to the effective date of this Act. This Act shall take effect on April 1, 1927. (Mar. 3, 1927, sec. 7.)

Customs Officers.

At each of the ports to which there are appointed a collector, comptroller of customs, and surveyor, it shall be the duty of the collector:

First. To receive all reports, manifests, and documents to be made or exhibited on the entry of any ship or vessel, according to the regulations of this Title. (R. S. 2517-3129.)

Second. To record, in books to be kept for that purpose, all manifests.

Third. To receive the entries of all ships or vessels, and of the goods, wares, and merchandise imported in them.

Fourth. To estimate, together with the comptroller of customs where there is one, or alone where there is none, the amount of the dues payable thereupon, indorsing such amount upon the respective entries.

Fifth. To receive all moneys paid for duties and take all bonds for securing the payment thereof.

Sixth. To grant all permits for the unlading and delivery of goods. Seventh. To employ, with the approval of the Secretary of the Treasury, proper persons as weighers, gaugers, measurers, and inspectors at the several ports within his district.

Eighth. To provide, with the like approval, at the public expense, storehouses for the safe-keeping of goods, and such scales, weights, and measures as may be necessary. (R. S. 2621; Sept. 21, 1922, sec. 523.)

At ports to which a collector and surveyor only are appointed, the collector shall solely execute all the duties in which the cooperation of the comptroller of customs is requisite at the ports where a comptroller of customs is appointed. And he shall act in like manner in case of the disability or death of the comptroller of customs, until a successor is appointed, unless there is a deputy duly authorized under the hand and seal of the comptroller of customs, who in that case shall continue to act until an appointment is made. (R. S. 2622.)

At ports to which a collector only is appointed, the collector shall solely execute all the duties in which the cooperation of the comptroller of customs is requisite, at ports where a comptroller of customs is appointed, and he shall also, as far as may be, perform all the duties prescribed for surveyors at ports where surveyors are authorized. (R. S. 2623.)

At ports of delivery to which no surveyor is appointed, and at such ports only, the collector may, from time to time, when it is necessary, employ a proper person to perform the duties of a surveyor, who shall be entitled to the like compensation with an inspector during the time he is employed. (R. S. 2624.)

In case of the disability or death of a collector, the duties and authorities vested in him shall devolve on his deputy, if any there be at the time of such disability or death, for whose conduct the estate of such disabled or deceased collector shall be liable; and, if there be no deputy, they shall devolve upon the comptroller of customs of the same district, if any there be; and if there be no comptroller of customs, they shall devolve upon the surveyor of the port appointed for the residence of such disabled or deceased collector, if any there be; and if there be no such surveyor, they shall devolve upon the sur

veyor of the port nearest thereto and within the district. (R. S. 2625.)

At ports to which there are appointed a collector, comptroller of customs, and surveyor, it shall be the duty of the comptroller of

customs

First. To receive copies of all manifests and entries.

Second. To estimate, together with the collector, the duties on all merchandise subject to duty, and no duties shall be received without such estimates.

Third. To keep a separate record of such estimates.

Fourth. To countersign all permits, clearances, certificates, debentures, and other documents, to be granted by the collector.

Fifth. To examine the collector's abstracts of duties, and other accounts of receipts, bonds, and expenditures, and certify the same if found right. (R. S. 2626.)

At ports to which there are appointed a collector, comptroller of customs, and surveyor, it shall be the duty of the surveyor, who shall be in all cases subject to the direction of the collector

First. To superintend and direct all inspectors, weighers, measurers, and gaugers within his port.

Second. To report once in every week to the collector the name or names of all inspectors, weighers, gaugers, or measurers who are absent from or neglect to do their duty.

Third. To visit or inspect the vessels which arrive in his port, and make a return in writing every morning to the collector of all vessels which have arrived from foreign ports during the preceding day; specifying the names and denominations of the vessels, the masters' names, from whence arrived, whether laden or in ballast, to what nation belonging, and, if American vessels, whether the masters thereof have or have not complied with the law, in having the required number of manifests of the cargo on board, agreeing in substance with the provisions of law.

Fourth. To put on board each of such vessels one or more inspectors immediately after their arrival in his port.

Fifth. To ascertain the proof, quantities, and kinds of distilled spirits imported, rating such spirits according to their respective degrees of proof, as defined by the laws imposing duties on spirits.

Sixth. To examine whether the goods imported in any vessel, and the deliveries thereof, agreeably to the inspector's returns, correspond with the permits for landing the same; and if any error or disagreement appears, to report the same to the collector and to the comptroller of customs, if any.

Seventh. To superintend the lading for exportation of all goods entered for the benefit of any drawback, bounty, or allowance, and examine and report whether the kind, quantity, and quality of the goods, so laden on board any vessel for exportation, correspond with the entries and permits granted therefor.

Eighth. To examine, and, from time to time, and particularly on the first Mondays of January and July in each year, try the weights, measures, and other instruments used in ascertaining the duties on imports, with standards to be provided by each collector at the public expense for that purpose; and where disagreements or errors are discovered, to report the same to the collector; and to obey and