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assistant surveyor, and the chief assistant appraiser (in lieu of the special deputies), and the Secretary of the Treasury shall fix their compensation. The collector of customs at the port of New York, shall also, with the approval of the Secretary of the Treasury, appoint a customs officer qualified in the law and familiar with customs procedure, to act and be known as solicitor to the collector, whose compensation shall likewise be fixed by the Secretary of the Treasury. (Mar. 4, 1923, ch. 251, § 3, 42 Stat. 1453.) TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26. §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees.

CROSS REFERENCES

Offices of surveyors and appraisers, except at the port of New York, abolished and their duties transferred to existing positions in Customs Service, see section 5a of this title.

§ 8. Vacancies; how filled.

In case of a vacancy in the office of a collector of customs, comptroller of customs, surveyor of customs, or appraiser of merchandise, such assistant collector, assistant comptroller, assistant surveyor, or chief assistant appraiser shall give bond when required, act as such officer, and receive the compensation of such office until an appointment thereto has been made and the person so appointed has duly qualified. Whenever a vacancy occurs in the position of such assistants, chief assistant, and solicitor to the collector, herein provided for, it shall be filled, with the approval of the Secretary of the Treasury, by the promotion or transfer of a trained and qualified customs officer, and the assistant, chief assistant, and solicitor to the collector so appointed shall continue in office and shall not be reduced or removed except for cause and in accordance with the civil service laws and regulations. (R. S. § 2629; Mar. 3, 1905, ch. 1413, § 1, 33 Stat. 983; Mar. 4, 1923, ch. 251, § 4, 42 Stat. 1453.)

DERIVATION

Act Mar. 2, 1799, ch. 22, § 22, 1 Stat. 644.

REFERENCES IN TEXT

The civil-service laws, referred to in the text, are classified generally to Title 5. Executive Departments and Government Officers and Employees.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees.

CROSS REFERENCES

Offices of surveyors and appraisers abolished, except in port of New York, and their duties transferred to existing positions in Customs Service, see section 5a of this title.

§ 9. Performance of duties in case of disability.

In case of the disability of a collector, the duties and authorities vested in him shall devolve on his assistant, if any there be at the time of such disability, for whose conduct the estate of such disabled collector shall be liable; and, if there be no assistant, they shall devolve upon the comptroller of the same district, if any there be; and if there be no comptroller, they shall devolve upon the surveyor at the port designated as the district headquarters, if any there be. (R. S. § 2625; Mar. 4, 1923, ch. 251, § 3, 42 Stat. 1453.)

DERIVATION

Act Mar. 2, 1799, ch. 22, § 22, 1 Stat. 644.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of the Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. Collectors of customs, comptrollers of customs, and surveyors of customs are officials of the Treasury Department.

CROSS REFERENCES

Offices of surveyors and appraisers abolished except in port of New York, see section 5a of this title.

§ 10. Sickness or occasional or necessary absence of collector.

In cases of occasional and necessary absence or of sickness any collector may exercise his powers and perform his duties by deputy, and he shall be answerable for the acts of such deputy in the execution of such trust. (R. S. § 2630; Mar. 4, 1923, ch. 251, §§ 2, 3, 42 Stat. 1453; Jan. 13, 1925, ch. 76, 43 Stat. 748.)

DERIVATION

Act Mar. 2, 1799, ch. 22, § 22, 1 Stat. 644; act Mar. 3, 1817, ch. 109, § 7, 3 Stat. 397.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of the Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5. Executive Departments and Government Officers and Employees. Collectors of customs, referred to in this section, are officials of the Treasury Department.

CROSS REFERENCES

Deputies, general provisions relating to, see section 6 of this title.

Offices of surveyors and appraisers abolished except at part of New York, see section 5a of this title.

§ 11. Sickness or occasional or necessary absence of comptroller or surveyor.

Every comptroller and surveyor, in cases of occasional and necessary absence, or of sickness, and not otherwise, may respectively exercise and perform his functions, powers, and duties by deputy, duly constituted under their hands and seals respectively, for whom, in the execution of their trust, they shall respectively be answerable. (R. S. § 2632; June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740.)

DERIVATION

Act Mar. 2, 1799, ch. 22, § 22, 1 Stat. 644.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of the Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. Comptrollers of customs and surveyors of customs are officials of the Treasury Department.

CROSS REFERENCES

Deputy collectors to be appointed and their designations and duties prescribed by Secretary of Treasury, see section 6 of this title.

Offices of surveyors and appraisers abolished except in port of New York, see section 5a of this title.

§§ 12-18. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (1)– (7), 70 Stat. 947.

Sections 12-15 provided for appointment by the Secretary of the Treasury of 30 special agents for the purposes of checking the accounts of collectors and other customs officers for the prevention of frauds, authorized regulations for the limitations on their number and compensation and authorized appointment of special agents to reside in foreign territory. Customs agents who perform functions formerly exercised by special agents are covered generally by section 281a of Title 5, Executive Departments and Government Officers and Employees.

Section 12 was based on R. S. § 2649.

Section 13 was based on acts Mar. 4, 1911, ch. 285, § 1, 36 Stat. 1393; Mar. 4, 1923, ch. 251, §§ 1, 2, 5, 7, 42 Stat. 1453, 1454; Mar. 3, 1927, ch. 348, § 3, 44 Stat. 1382. Section 14 was based on R. S. § 2651. Section 15 was based on R. S. § 2999.

Section 16, R. S. 2940, acts Mar. 4, 1923, ch. 251, § 2, 42 Stat. 1453; Jan. 13, 1925, ch. 76, 43 Stat. 748; prescribed qualifications and special oath for the customs appraiser at New York. Placement standards for the position are covered by the Classification Act, chapter 21 of Title 5, Executive Departments and Government Officers and Employees. Oath requirements are covered by section 16 of Title 5, Executive Departments and Government Officers and Employees.

Section 17, R. S. § 2941, prohibited only the employees in the office of the appraiser at New York from engaging or being employed in any commercial activity.

Section 18, R. S. § 2942, related to duties of the appraiser and assistant appraiser at New York. Duties of appraisers are covered by section 1500 of this title. § 19, 20. Omitted.

CODIFICATION

Section 19, act Feb. 9, 1925, ch. 167, 43 Stat. 819, related to appraiser of merchandise at Baltimore.

Section 20, act Feb. 21, 1925, ch. 278, § 1, 43 Stat. 957, related to appraiser of merchandise at Portland, Oregon. Office of appraiser was abolished by section 5a of this title.

§§ 21-24. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (8)—(11), (13), 70 Stat. 947.

Sections 21-23 prescribed oath of office for customs officers and assistant appraisers and are covered by section 16 of Title 5, Executive Departments and Government Officers and Employees.

Section 24 related to designation of persons to administer oath of office and is covered by section 16a of Title 5, Executive Departments and Government Officers and Employees.

Section 21 was based on R. S. § 2616.

Section 22 was based on R. S. § 2614; act July 5, 1932, ch. 430, Title 1, § 1, 47 Stat. 584.

Section 23 was based on R. S. § 2615; July 5, 1932, ch 430, Title 1, § 1, 47 Stat. 584.

Section 24 was based on R. S. § 2617; act Feb. 8, 1875, ch. 36, 11, 18 Stat. 309.

§§ 26-28. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (12)—(14), 70 Stat. 947.

Section 26, R. S. § 2611; act Feb. 8, 1875, ch. 36, § 11, 18 Stat. 309; related to oath by special examiners of drugs. Functions formerly exercised by the special examiner of drugs are covered by section 381 of Title 21, Food and Drugs.

Section 27, acts Feb. 8, 1875, ch. 36, § 11, 18 Stat. 309; Mar. 2, 1895, ch. 177, § 5, 28 Stat. 807; related to oaths by subordinate customs officers and is covered by section 16 of Title 5, Executive Departments and Government Officers and Employees.

Section 28, act Sept. 24, 1914, ch. 309, 38 Stat. 716, provided that headquarters of customs district of Florida should be at Tampa. Section 2 of this title vests authority in the President to change from time to time the location of headquarters of customs collection district and such authority was delegated to the Secretary of the Treasury by section 1 (a) of Executive Order 10289 of September 17, 1951, set out as a note under section 301 of Title 3, The President.

§ 29. Repealed. Aug. 26, 1935, ch. 689, § 2, 49 Stat. 864. Section, act Mar. 15, 1898, ch. 68, § 1, 30 Stat. 286, as supplemented by acts Jan. 28, 1915, ch. 20, § 1, 38 Stat. 800; Mar. 4, 1923, ch. 251, § 3, 42 Stat. 1453, related to the administration of oaths by collectors and assistants.

Act Aug. 4, 1949, ch. 393, § 20, 63 Stat. 561, also repealed act Jan. 28, 1915, ch. 20, § 1, 38 Stat. 800, formerly credited to this section.

§ 30. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (34), 70 Stat. 948.

Section, act Sept. 30, 1890, ch. 1126, § 1, 26 Stat. 511, related to administration of oaths by clerks and inspectors of customs and is covered generally by section 16a of Title 5, Executive Departments and Government Officers and Employees.

§ 30a. Repealed. June 17, 1930, ch. 497, § 651 (a) (3), 46 Stat. 762, eff. June 18, 1930.

Section, Res. Apr. 2, 1928, ch. 309, 45 Stat. 401, related to the administration of oaths by officers and employees of customs service.

§ 31. Bonds of collectors, comptrollers, and surveyors.

Every collector, comptroller of customs, and surveyor, shall, before entering on the duties of his office, give a bond to the United States, for the true and faithful discharge of the duties thereof according to law, in such amounts as the Secretary of the Treasury may direct, and with sureties approved by the Secretary of the Treasury. (R. S. §§ 2619, 2620; Feb. 27, 1877, ch. 69, § 1, 19 Stat. 245; July 31, 1894, ch. 174, § 4, 28 Stat. 205; Mar. 2, 1895, ch. 177, § 5, 28 Stat. 807; Aug. 24, 1912, ch. 355, § 1, 37 Stat. 434; June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740.)

DERIVATION

R. S. § 2619 was from acts Mar. 2, 1799, ch. 23, § 1, 1 Stat. 705; June 4, 1844, ch. 39, 5 Stat. 661.

R. S. § 2620 was from act June 17, 1864. ch. 130, § 5, 13 Stat. 134.

CROSS REFERENCES

Approval and filing of bonds, see section 32 of this title. General provisions for examination and renewal of official bonds, see section 3 of Title 6, Official and Penal Bonds.

Offices of surveyors and appraisers abolished except in port of New York, see section 5a of this title.

Provisions authorizing President to regulate and increase sums for which bonds are required of collectors, comptrollers and surveyors, see section 521 of Title 31, Money and Finance.

Secretary of the Treasury authorized to require bond from deputies clothed with powers of collectors, see section 37 of this title.

§ 32. Same; how approved and filed.

All bonds required by law to be given by collectors, comptrollers, surveyors, or other officers of the customs shall be approved by the Secretary of the Treasury and shall be filed as he may direct. (R. S. § 2620; July 31, 1894, ch. 174, § 4, 28 Stat. 205; Mar. 2, 1895, ch. 177, § 5, 28 Stat. 807; June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740.)

DERIVATION

Act June 17, 1864, ch. 130, § 5, 13 Stat. 134.

CROSS REFERENCES

Bonds of collectors, comptrollers, and surveyors to have sureties approved by Secretary of Treasury, see section 31 of this title.

Offices of surveyors and appraisers abolished except in port of New York, see section 5a of this title.

§§ 33-35. Repealed. Aug. 8, 1953, ch. 397, § 2 (a), 67 Stat. 507.

Sections, R. S. §§ 2621-2623, prescribed various duties of the collectors of customs at each of the ports (1) where collectors, comptrollers and surveyors were appointed; (2) where only collectors and surveyors were appointed; and (3) where only collectors were appointed. The provisions of such sections, in so far as they related to accounting duties, are covered generally in chapter 1 et seq., of Title 31, Money and Finance.

EFFECTIVE DATE OF REPEAL; SAVING CLAUSE

Repeal of these sections effective on and after the thirtieth day following Aug. 8, 1953, and saving clause, see notes under section 258 of this title.

§ 36. Deputy collectors; duties.

Deputy collectors appointed by the Secretary of the Treasury shall have authority to receive entries, collect duties, and to perform any and all functions prescribed by law for collectors of customs, subject to such regulations and restrictions as the Secretary of the Treasury shall prescribe. (Feb. 6, 1907, ch. 471, 34 Stat. 880; Mar. 4, 1923, ch. 251, § 2, 42 Stat. 1453; Jan. 13, 1925, ch. 76, 43 Stat. 748.)

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees.

§ 37. Same; additional powers.

The Secretary of the Treasury is authorized, whenever in his opinion the public interest demands it, to clothe any deputy collector at a port other than the district headquarters with all the powers of his principal appertaining to official acts; and he may require such deputy to give bond to the United States, in such amount as the Secretary may prescribe, for the faithful discharge of his official duties. (R. S. § 2633.)

DERIVATION

Acts July 18, 1866, ch. 201, § 29, 14 Stat. 185: July 27 1868, ch. 273, § 3, 15 Stat. 240.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance

of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees.

§ 38. Repealed. June 17, 1930, ch. 497, title IV, § 651 (a) (1), 46 Stat. 762, eff. June 18, 1930.

Section, act Sept. 21, 1922, ch. 356, title IV, § 523, 42 Stat. 974, related to powers and duties of comptrollers of customs. See section 1523 of this title.

§ 39. Repealed. Aug. 8, 1953, ch. 397, § 2 (a), 67 Stat. 507.

Section, R. S. § 2626, prescribed certain duties of the comptrollers of customs at each of the ports where collectors, comptrollers and surveyors were appointed. The provisions of such section, in so far as it related to accounting duties, is covered generally in chapters 1 et seq., of Title 31, Money and Finance.

EFFECTIVE DATE OF REPEAL; SAVING CLAUSE

Repeal of section effective on and after the thirtieth day following Aug. 8, 1953, and saving clause, see notes under section 258 of this title.

§ 40. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (15), 70 Stat. 947.

Section, R. S. § 2627, act June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740, related to duties of the surveyor of customs. Section 5a of this title abolished the offices of surveyor of customs at all ports except New York.

§ 41. Repealed. Feb. 28, 1933, ch. 131, § 1, 47 Stat. 1349.

Section, R. S. § 2628, prescribed the duties of surveyors where only surveyors were appointed.

§§ 42-45. Repealed. Aug. 8, 1953, ch. 397, § 2 (a), 67 Stat. 507.

Sections, R. S. §§ 2639-2641, 2643, related to various accounting duties of collectors, comptrollers, and surveyors of customs. Those provisions are covered gener

ally in chapters 1 et seq., of Title 31, Money and Finance. Section 42 was amended by act July 31, 1894, ch. 174, § 19, 28 Stat. 210.

EFFECTIVE DATE OF REPEAL; SAVING CLAUSE Repeal of these sections effective on and after the thirtieth day following Aug. 8, 1953, and saving clause, see notes under section 258 of this title.

§§ 46, 47. Repealed. Feb. 28, 1933, ch. 131, § 1, 47 Stat. 1349.

Sections, R. S. §§ 2644 and 2645, respectively, related to rendition of monthly and quarterly estimates and accounts of certain collectors.

§ 48. Repealed. Aug. 2, 1946, ch. 744, § 2, 60 Stat. 807, eff. Nov. 1, 1946.

Section, acts Mar. 4, 1923, ch. 251, § 5, 42 Stat. 1454; June 17, 1930, ch. 497, title IV, § 645 (b), 46 Stat. 761, related to traveling and subsistence expenses of customs officers and employees in foreign countries and is now covered by section 73b-1 of Title 5, Executive Departments and Government Officers and Employees.

§ 49. Repealed. Aug. 26, 1935, ch. 689, § 1, 49 Stat. 864. Section, R. S. § 1790, related to restriction on payment for services of officers or other persons in customs service. § 50. Oath to expense accounts.

Collectors of customs are required, empowered, and authorized, when requested, to administer oaths, required by law or otherwise, to accounts for travel or other expenses against the United States, with like force and effect as officers having a seal; for such services when so rendered, or when rendered on demand by notaries public, who at the time are also

salaried officers or employees of the United States, no charge shall be made; and no fee or money paid for the services herein described shall be paid or reimbursed by the United States. (Aug. 24, 1912, ch. 355, § 8, 37 Stat. 487; June 6, 1939, ch. 185, 53 Stat. 810.)

CODIFICATION

Section, insofar as it relates to administration of oaths to expense accounts by other officers, is also classified to sections 93a and 97 of Title 5, Executive Departments and Government Officers and Employees, section 454 of Title 16, Conservation, and section 34 of Title 25, Indians. AMENDMENTS 1939-Act June 6, 1939, reenacted section without change.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. Collectors of customs, referred to in this section, are officials of the Treasury Department.

§ 51. Limitation on compensation.

Except in the case of laborers, no compensation fixed under sections 6 and 7 of this title shall be greater than 30 per centum in excess of the limitations of existing law. (Mar. 4, 1923, ch. 251, § 7, 42 Stat. 1454.)

CROSS REFERENCES

Compensation governed by the Classification Act of 1949, see chapter 21 of Title 5, Executive Departments and Government Officers and Employees.

§ 52. Payment of compensation and expenses.

The compensation of all customs officers and employees provided for by sections 6, 7, 8, 13, and 51 of this title, and the expenses authorized by section 48 of this title, shall be paid from the appropriation for the collection of the revenue from customs. (Mar. 4, 1923, ch. 251, § 6, 42 Stat. 1454; Mar 3, 1927, ch. 348, § 3, 44 Stat. 1382.)

REFERENCES IN TEXT

Section 13 of this title, referred to in the text, was repealed by act Aug. 2, 1956, ch. 887, § 4 (a) (2), 70 Stat. 947.

Section 48 of this title, referred to in the text, was repealed by act Aug. 2, 1946, ch. 744, § 2, 60 Stat. 807, eff. Nov. 1, 1946, and is now covered by section 73b-1 of Title 5, Executive Departments and Government Officers and Employees.

CROSS REFERENCES

Compensation governed by the Classification Act of 1949, see chapter 21 of Title 5, Executive Departments and Government Officers and Employees.

S$ 53-57. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (16)-(20), 70 Stat. 947.

Section 53, R. S. § 2687, provided for apportionment of compensation according to time served and is covered generally by section 944 of Title 5, Executive Departments and Government Officers and Employees.

Section 54, R. S. § 2646, related to books to be furnished to collectors and other officers and is now covered by section 481 of Title 40, Public Buildings, Property and Works.

Section 55, R. S. § 2647; acts Aug. 24, 1912, ch. 355, § 1, 37 Stat. 434; June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740; provided that collectors of customs, and comp

trollers and surveyors performing the functions of collectors, should render quarterly accounts to the Secretary of the Treasury of fines collected, moneys received as rents, etc.

Section 56, R. S. § 2944, related to additional hours of service at public stores in New York, and is now covered by chapter 18 of Title 5, Executive Departments and Government Officers and Employees.

Section 57, R. S. § 2648; act Aug. 24, 1912, ch. 355, § 1, 37 Stat. 434; related to sale of blanks by collectors and surveyors.

§ 58. Fees of collectors.

Collectors shall charge and collect the following

fees:

First. For every entrance of any vessel of one hundred tons burden and upward, $2.50

Second. For every clearance of any vessel of one hundred tons burden and upward, $2.50.

Third. For every entrance of any vessel under the burden of one hundred tons, $1.50.

Fourth. For every clearance of any vessel under one hundred tons burden, $1.50.

Fifth. For every post entry, $2.

Sixth. For every permit to land goods, 20 cents. Seventh. For every bond taken officially, 40 cents. Eighth. For every permit to load goods for exportation, which are entitled to drawback, 30 cents. Ninth. For every debenture or other official certificate, 20 cents.

Tenth. For every bill of health other than a bill of health furnished a vessel of the United States, 20 cents.

Eleventh. For every official document, registers excepted, required by any merchant, owner, or master of any vessel not elsewhere enumerated, and for which fees are not prohibited by section 331 of Title 46, Shipping, 20 cents. (R. S. § 2654; Aug. 24, 1912, ch. 355, § 1, 37 Stat. 434.)

DERIVATION

Acts Mar. 2, 1799, ch. 23, § 2, 1 Stat. 706; June 17, 1864, ch. 130, § 3, 13 Stat. 134.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. Collectors of customs, referred to in this section, are officials of the Treasury Department.

§ 59. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (21), 70 Stat. 947.

Section, R. S. § 2635; act June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740, required posting of a table of fees. § 60. Penalty for extortion.

Every officer of the customs who demands cr receives any other or greater fee, compensation, or reward than is allowed by law, for performing any duty or service required from him by law, shall be liable to a penalty of $200 for each offense, recoverable to the use of the party aggrieved. (R. S. § 2636.)

DERIVATION

Act Mar. 2, 1799, ch. 22, § 73, 1 Stat. 680.

S$ 61, 62. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (22), (23), 70 Stat. 947.

Section 61, R. S. § 2580, related to reports by inspectors on routes by which goods withdrawn from bonded warehouse could be exported to Mexico.

Section 62, acts Dec. 18, 1890, ch. 22, 26 Stat. 690; June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740, related to suspension for neglect or delinquency of officers or employees, and is covered by section 863 of Title 5, Executive Departments and Government Officers and Employees, and Civil Service Commission regulations.

§ 63. Leave of absence; regulations.

All officers and employees of the customs service of the Government who receive a per diem compensation shall be entitled to receive the same leave of absence as is provided for clerks and employees in the several executive departments at Washington, District of Columbia, by section 30 of Title 5. The Secretary of the Treasury shall make all rules and regulations necessary to carry the provisions of this section into effect. (Aug. 28, 1890, ch. 812, §§ 1, 2. 26 Stat. 362.)

REFERENCES IN TEXT

Section 30 of Title 5, referred to in the text, has been omitted from this Code. Provisions relating to annual and sick leave for government employees are now covered by chapter 23 of Title 5, Executive Departments and Government Officers and Employees.

§ 64. Laws imposing fines applicable to persons acting under customs laws.

All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money. (Feb. 8. 1875, ch. 36, § 23. 18 Stat. 312.)

CODIFICATION

Provisions of this section were incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. Section 4048 was repealed by section 7851 of Title 26, Internal Revenue Code of 1954, and is now covered by section 7344 of Title 26, Internal Revenue Code of 1954.

§ 66. Rules and forms prescribed by Secretary.

The Secretary of the Treasury shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations not inconsistent with law, to be used in carrying out the provisions of law relating to raising revenue from imports, or to duties on imports, or to warehousing, and shall give such directions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law. (R. S. § 251.)

DERIVATION

Acts Feb. 10, 1820, ch. 11, §§ 14, 15, 3 Stat. 543; Aug. 6, 1846, ch. 84, § 5, 9 Stat. 55; May 14, 1856, Res. 9, 11 Stat. 144; June 30, 1864, ch. 172, § 8, 13 Stat. 221; July 14, 1870, ch. 255, § 34, 16 Stat. 271.

§ 67. Repealed. Aug. 2, 1956, ch. 887, § 4 (a) (24), 70 Stat. 947.

Section, R. S. § 258, provided for a report to each session of Congress by the Secretary on customhouse business and is now covered by sections 262, 264, and 265 of

Title 5, Executive Departments and Government Officers and Employees.

§ 68. Enforcement of customs and immigration laws along Canadian and Mexican borders; cooperation by Secretary of Treasury and Attorney General; erection of buildings.

To aid in the enforcement of the customs and immigration laws along the Canadian and Mexican borders and to provide better facilities for such enforcement at points along such borders at which no Federal or other buildings adapted or suitably located for the purpose are available, the Secretary of the Treasury and the Attorney General are hereby authorized to expend, from the funds appropriated for the general maintenance and operation of the Customs and the Immigration and Naturalization Services, respectively, the necessary amounts for the acquisition of land and the erection of buildings, sheds, and office quarters, including living quarters for officers where none are otherwise available: Provided, That the total amount which may be so expended for any one project, including the site, shall not exceed $100,000, and that where the project is for the joint use of the Customs Service and the Immigration and Naturalization Service, the combined cost of the project, including the site, shall be charged to the two appropriations concerned. (June 26, 1930, ch. 617, § 1, 46 Stat. 817; Oct. 10, 1940, ch. 837, 54 Stat. 1091; Sept. 26, 1951, ch. 414, 65 Stat. 336; May 18, 1956, ch. 282, 70 Stat. 159; May 13, 1960, Pub. L. 86-466, 74 Stat. 130; May 31, 1962, Pub. L. 87-465, 76 Stat. 87.)

AMENDMENTS

1962-Pub. L. 87-465 increased the amounts authorized to be expended for the enforcement of the customs and immigration laws from $40,000 to $100,000 to be charged where project is for one service to its appropriation and from $80,000 to $100,000 to be charged to the appropriations for Customs Service and Immigration and Naturalization Service.

1960-Pub. L. 86-466 substituted "$40,000" and "$80,000" for "$30,000" and "$60,000", respectively.

1956 Act May 18, 1956, substituted "$30,000" and "$60,000" for "$15,000" and "$30,000" respectively. 1951-Act Sept. 26, 1951, substituted "$15,000" and "$30,000" for "$5,000" and "$10,000", respectively.

TRANSFER OF FUNCTIONS

All functions of all other officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Customs Service is under the Department of the Treasury.

Immigration and Naturalization Service of Department of Labor (including Office of Commissioner of Immigration and Naturalization) and its functions were transferred to Department of Justice, to be administered under direction and supervision of Attorney General; and functions and powers of Secretary of Labor relating to administration of the Service and its functions or to administration of immigration and naturalization laws were transferred to Attorney General, by Reorg. Plan No. V, eff. June 14, 1940, set out in note under section 133t of Title 5, Executive Departments and Government Officers and Employees.

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