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.

(2589)

7A. Oleomargarine, adulterated butter, and process or renovated butter.

10. Legacies and successions..

11. Provisions common to several objects of taxation..

CHAPTER ONE

Officers of Internal Revenue

Sec.

5873. Compensation of storekeepers, storekeeper-gaugers, and gaugers, when traveling.

5874. Duties of storekeeper-gauger; bond.

5875. Assignment to duty and transfer of gaugers.

5876. Detail of gaugers, etc., for duty in other districts; accounts.

5877. Leave of absence to storekeepers, gaugers, and storekeeper-gaug

ers.

5878. Limit of number of revenue offi

cers.

5879. Statement under oath of fees, etc.; penalty.

5880. Officers in charge of exportations and drawbacks.

5881. Superintendents of exports and drawbacks may administer oaths.

5882. Commissioner may transfer or suspend officers.

5883. Duties of collectors and agents; power of Commissioner.

5884. Duty of collectors to report vio

Sec.

lations of law to district attorney.

5885. Revenue officers who may administer oaths and take evidence.

5886. Revenue officers authorized to make seizures.

5887. Revenue officers disclosing oper-
ations of manufacturers, etc.,
punishable.

5888. Officers not to be interested in
certain manufactures, penalty.
5889. Officers of internal revenue guilty
of extortion, receiving unlaw-
ful fees, and other unlawful acts.
5890. Laws imposing fines applicable
to all persons in service.
5891. Collector, etc., issuing stamps be-
fore payment, punishable.
5892. Meaning of term "Revised Stat-
utes."

5893. District attorney or marshal ac-
cepting or demanding anything
for compromise of violation of
internal revenue laws.
5894. Officers suffering injuries may
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 Columbia, 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 districts 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 district; 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.

Collectors.

§ 5846. (R. S. § 3142.) 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.