sive, and include within its boundaries the counties of Ottaway, Sandusky, Erie, Huron, Seneca, Hancock, Wyandott, Crawford, Richland, and Ashland, in the State of Ohio, and all the islands, bays, harbors, inlets, shores, rivers, and waters within the same. Sandusky City shall be the port of entry, and Vermillion, Huron, Fremont, and Port Clinton, ports of delivery for said district.

SEC. 89. District number eighty-nine shall be called the district of Miami, in the State of Ohio, and shall embrace Maumee bay, and include within its limits the counties of Lucas, Wood, Fulton, Henry, Williams, Defiance, Paulding, Putnam, Van Wert, Allen, Hardin, Auglaize, and Mercer, in the State of Ohio; and Adams, Wells, Huntingdon, Whitley, Allen, De Kalb, Noble, La Grange, and Steuben counties, in the State of Indiana, and all the islands, bays, harbors, inlets, shores, rivers, and waters within the same. Toledo shall be the port of entry, and Perrysburg and Maumee City, port of delivery for said district.

SEC. 90. District number ninety shall be called the district of Detroit, in the State of Michigan, and shall embrace all the shores of Lake Erie, Lake St. Clair, Detroit river, St. Clair strait, Lake Huron, and Lake Michigan, as far as they form the boundaries of said State, and all of the territory of said State lying south of the straits of Mackinaw, except so much as is hereinafter included in the district of Michilimackinac, together with the islands, bays, harbors, inlets, shores, rivers, and waters within the same. Detroit shall be the port of entry, and Munroe, Trenton, Mount Clemens, Agonac, Saint Clair, Port Huron, Lexington, Saginaw, New Buffalo, Muskegon, Grand Haven, St. Joseph, Kalamazoo River, South Haven, North Black River, and Pere Marquette Bay, ports of delivery for said district

SEC. 91. District number ninety-one shall be called the district of Michilimackinac, and embrace all the north shore of lake Huron and the waters connecting it with Lake Superior belonging to the United States; also the shores of Lake Superior east of the eastern line of the county of Ontonagon, and the shores of Lake Michigan north of the entrance to Green bay, and including within its limits all that part of the State of Michigan lying north and west of the straits of Mackinaw, except the county of Ontonagon. Mackinaw shall be the port of entry, and Sault Ste. Marie, Marquette Bay, Portage Entrance, Eagle Harbor, Copper Harbor, Eagle River, Grand Traverse, Cheboygan Bay, and Superior City, ports of delivery for said district.

SEC. 92. District number ninety-two shall be called the district of Ontonagon, and shall include within its limits the county of Ontonagon, in Michigan, the county of La Pointe, in Wisconsin, and all that part of the Territory of Minnesota lying east of the Swan river, with all the islands, bays, harbors, inlets, rivers, shores, and waters included within said boundaries. Ontonagon shall be the port of entry, and Fond du Lac a port of delivery for said district.

SEC. 93. District number ninety-three shall be called the district of Michigan City, and shall embrace so much of the southern shore of Lake Michigan as bounds the State of Indiana, with the counties of Elkhart, Kosciusko, Wabash, Miami, Cass, Fulton, Marshall, St. Joseph, La Porte, Starke, Pulaski, Jasper, Porter, and Lake, in said

State. Michigan City shall be a port of entry and delivery for said district.

SEC. 94. District number ninety-four shall be called the district of Milwaukie, and shall embrace the western shore of Lake Michigan, so far as it forms the boundary of the State of Wisconsin, and all the waters of Green bay including within its limits all that portion of the State of Wisconsin lying east of the Wisconsin river above the town of De Korra, and all east of a line running south from De Korra to the State line, together with the islands, bays, harbors, inlets, shoes, rivers, and waters within said boundaries. Milwaukie shall be the port of entry, and Cheboygan, Racine, Kenosha, Green Bay, Manitouwoc, and l'ort Washington, ports of delivery for said district.

SEC. 95. District number ninety-five shall be called the district of Chicago, and shall embrace the shores of Lake Michigan within the State of Illinois, with the counties of Will, Cook, Du Page, Kendall, Kane, DeKalb, Boone, McHenry, and Lake, in said State, together with the islands, bays, harbors, inlets, shores, rivers, and waters within said described territory. Chicago shall be a port of entry, and Waukeegan a port of delivery for said district.

SEC. 96. District number ninety-six shall be called the district of Pembina, and shall embrace all the Territory of Minnesota lying west of the Minnesota and Mississippi rivers, with all the islands, bays, harbors, inlets, lakes, shores, rivers, and waters within the same. Pembina shall be the port of entry and delivery for said district.

SEC. 97. District number ninety-seven shall be called the district of Galveston, in the State of Texas, and shall extend on the Gulf of Mexico from the Sabine Pass, including Sabine lake, to the eastern boundary line of the county of Matagorda, and shall embrace all that part of the State of Texas lying north and east of the Colorado river, and not including the waters of said river, together with the islands, bays, harbors, inlets, shores, rivers, and waters within said territory. Galveston shall be the port of entry, and Velasco and Sabine City ports of delivery for said district.

SEC. 98. District number ninety-eight shall be called the district of Indianola, in the State of Texas, and shall embrace the shores of the Gulf of Mexico from the eastern boundary line of the county of Matagorda to the mouth of the San Antonio river, including the bay of Espiritu Santo, and all the territory lying between the Colorado river and the San Atonio, Medina, and Pecos rivers, including the waters of the Colorado, San Antonio, and Medina rivers, and excluding the waters of the Pecos river, including also the whole of the county of Matagorda, and all the islands, bays, harbors, inlets, shores, rivers, and waters within the boundaries of said described district. Indianola shall be called the port of entry, and Lavaca, Saluria, and Matagorda, ports of delivery for said district.

SEC. 99. District number ninety-nine shall be called the district of Aransas, in the State of Texas, and shall embrace the Gulf of Mexico from the bay of Espiritu Santo, exclusive, to Corpus Christi bay, inclusive, and including all that part of the State of Texas lying between the San Antonio and Medina rivers, exclusive, and the Nueces river, inclusive, together with the islands, bays, harbors, inlets, shores,

rivers, and waters within said described territory. Aransas shall be the port of entry, and Copano and Corpus Christi ports of delivery for said district.

SEC. 100. District number one hundred shall be called the district of Brazos de Santiago, in the State of Texas, and shall embrace the Gulf of Mexico from Corpus Christi bay, exclusive, to the mouth of the Rio Grande, inclusive, and all the waters of the Rio Grande in the State of Texas, except so much thereof as is hereinafter included in the district of Paso del Norte; to include, also, all that part of the State of Texas lying between the Rio Grande and the Nueces and Pecos rivers, except so much of the same as is included in the district of Paso del Norte, and including the waters of the latter, with the islands, bays, harbors, inlets, shores, rivers, and waters within said boundaries. Point Isabel shall be the port of entry, and Brownsville, Rio Grande City, Laredo, and Eagle Pass, ports of delivery for said district.

SEC. 101. District number one hundred and one shall be called the district of Paso del Norte, and shall embrace the waters of the Rio Grande from the point where the east line of the State of Chihuahua, in Mexico, strikes said river, thence upwards to its source, and the tributaries of the same within the United States, and shall include the Territory of New Mexico, including the Mesilla Valley, and all the State of Texas lying west of the eastern line of said Territory of New Mexico, together with all the islands, bays, harbors, inlets, shores, rivers, and waters within said boundaries. Franklin, in the State of Texas, shall be the port of entry and delivery for said district.

SEC. 102. District number one hundred and two shall be called the district of Humboldt, in the State of California, and shall embrace the coast of the Pacific ocean from the line dividing the counties of Mendocino and Humboldt to the boundary line of California and Oregon, with the counties Siskiyou, Klamath, Trinity, and Humboldt, and all the islands, harbors, bays, inlets, shores, rivers, and waters within said boundaries. Bucksport shall be the port of entry, and Union Town and Crescent City the ports of delivery for said district.

SEC. 103. District number one hundred and three shall be called the district of Monterey, in the State of California, and shall embrace the coast of the Pacific ocean from the dividing line between the counties of Santa Barbara and San Luis Obispo to the northern line of the county of Santa Cruz, and include within its limits the counties of Santa Cruz, Monterey, and San Luis Obispo; with all the islands, bays, harbors, inlets, shores, rivers, and waters within the same. Monterey shall be the port of entry, and San Louis Obispo, San Simeon, and Santa Cruz, ports of delivery for said district.

SEC. 104. District number one hundred and four shall be called the district of San Francisco, in the State of California, and shall embrace the coast of the Pacific ocean from the dividing line between the counties of San Francisco and Santa Cruz to the southern line of Humboldt county, and include the counties of San Francisco, Santa Clara, Contos Crata, Marin, Sonoma, Mendocino, Solano, Napa, Yolo, Colusi, Shasta, Plumas, Butte, Yuba, Sutter, Nevada, Sierra, Placer, Sacramento, Eldorado, Amados, Calaveras, San Joaquin, Almeda,

Stanislaus, Tuolumne, Mariposa, and Tulare, in the State of California, and all of the Territory of Utah west of the Green river, and all the islands, bays, harbors, inlets, shores, rivers, and waters within the same. San Francisco shall be the port of entry, and Benicia, Stockton, and Sacramento City, ports of delivery for the same.

SEC. 105. District number one hundred and five shall be called the district of San Pedro, in the State of California, and shall embrace the coast of the Pacific ocean from the dividing line between the county of San Diego and Lower California to the northern line of the county of Santa Barbara, and include within its limits the counties of San Bernardino, Los Angeles, Santa Barbara, San Diego, and all of the Territory of Utah east of the Green river. San Pedro shall be the port of entry, and San Diego, Santa Barbara, and Yuma City ports of delivery for said district.

SEC. 106. District number one hundred and six shall be called the district of Cape Perpetua, in Oregon Territory, and shall embrace the coast of the Pacific ocean from Kowes' Bay, exclusive, to Cape Perpetua, and all of the said Territory lying south of a line running parallel with the southern boundary line of Oregon from Cape Perpetua to the eastern boundary of Oregon, except so much as is included. in the district of Port Orford, and to include all the islands, bays, harbors, inlets, shores, rivers, and waters within said boundaries. Gardiner shall be the port of entry for said district.

SEC. 107. District number one hundred and seven shall be called the district of Astoria, and shall embrace the Pacific coast from Cape Perpetua to the straits of Juan de Fuca, in Washington Territory, and its bays and harbors, the mouth of the Columbia river, and both shores of the same, so far as it forms the boundary line of the Territory of Washington, and all of the Territory of Oregon not embraced in the districts of Cape Perpetua and Port Orford, with so much of the coast of the Pacific ocean as bounds the same, including Pacific City, in the Territory of Washington. Astoria shall be the port of entry, and Cape Shoalwater, Pacific City, Portland, and Oregon City ports of delivery for said district.

SEC. 108. District number one hundred and eight shall be called the district of Puget's Sound, in the Territory of Washington, and shall embrace the whole of said Territory, except the Pacific coast embraced in the district of Astoria, including all the islands, bays, harbors, shores, rivers, and waters within the same. Port Townsend shall be the port of entry, and Port Nesqually and Olympia ports of delivery for said district.

SEC. 109. District number one hundred and nine shall be called the district of Port Orford, in the Territory of Oregon, and shall extend from the line dividing said Territory and the State of California along the Pacific coast so far as to include Kowes' bay; thence east to the one hundred and twenty-third degree of longitude; thence south along said line to the line dividing the State of California and Oregon Territory; thence by said line to the place of beginning; and to include all the islands, bays, harbors, inlets, rivers, shores, and waters embraced in said boundaries. Port Orford shall be the port of entry, and Kowes' Bay the port of delivery for said district.

SEC. 110. The Secretary of the Treasury, with the approbation of the President, shall have power and authority during the recess of Congress to change ports of entry to ports of delivery whenever, in his judgment, they shall become unnecessary as ports of entry, and attach them as ports of delivery to other districts; and, with like approbation, to establish new ports of delivery in any of the districts when he shall deem it for the interest of the United States in protecting the revenue so to do.

SEC. 111. The Secretary of the Treasury, with approbation of the President, shall have full power and authority during the recess of Congress to establish ports of entry and delivery at such places as he shall deem expedient, within any territory acquired and in possession of the United States over which the revenue and collection laws have not been extended by law, and to designate the boundaries of the collection districts thus established; and all the revenue laws and penal laws of the United States relating thereto shall be extended over said districts.

SEC. 112. Whenever any dispute or inconvenience shall arise as to the actual boundary line of any collection district created by this act, the Secretary of the Treasury shall, during the recess of Congress, decide the same; and the action of the Secretary of the Treasury respecting the establishment or change of ports of entry or delivery, or the designation of boundaries of new or existing collection districts, under the provisions of this section and the next two preceding sections of this act, shall be reported to Congress by said Secretary in his first annual report after such action shall have been had, for the affirmation of the same by Congress by law.

SEC. 113. All provisions of acts heretofore passed which prescribe the boundaries and names of collection districts and designate ports of entry and delivery be, and the same are hereby, repealed; but nothing in this act contained shall in any wise prevent or obstruct the prosecution, recovery, distribution, or remission of any fine, penalty, or forfeiture, action, or cause of action, whether of civil or criminal jurisdiction, which shall have accrued prior to the day this act shall go into effect, under and by virtue of any of the laws by this act repealed, for which purpose the said laws shall continue in force. SEC 114. This act shall go into effect and be in force on and after day of in the year of our Lord eighteen hundred.

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