salt imported in bond for use in canning fish and meats; 55 he revises Customs Regulations.

(3) Attorney.-Prepares decisions in appraisement and reappraisement cases, entry of merchandise, fees, fines, penalties, forfeitures in liquor, narcotic and other prohibited importations; seizure and smuggling involving liquor and narcotics; undervaluations; collectors' and appraisers' conferences.

(4) Attorney. Handles matters of award of compensation to informers, denaturing of olive oil, reduction of entered value,56 seizures, forfeitures (except in the matter of liquor, narcotics and under section 489 of the Tariff Act of 1922),30 smelting and refining in bond, and in connection with sugar importations. (5) Examiner.-Prepares decisions on additional duty under section 489,30 amendment of entries, clerical errors, decisions under sections 514, 520, 521. Tariff Act of 1922,30 complaints, discourtesies, thefts, importations of personal and household effects under paragraph 1695,30 repairs to vessels under section 466,30 and seizures for undervaluation under section 489 30

(6) Attorney.-Prepares correspondence and decisions on disinfection, liens, marking country of origin, animal and vegetable quarantine, virus, and serums, importation of which is regulated by the Bureau of Public Health.

(7) Attorney-Prepares correspondence and decisions in regard to clearance of vessels, mail importations, manifests, powers of attorney, shipping information, weighing, measuring. and tare. He visits ports to inspect methods of handling mail importations. He is also a member of the Committee on Enrollment and Disbarment of Attorneys.

(8) Junior Attorney.-Prepares correspondence and decisions in connection with bonded carriers, "no consul lists," infringement of copyrights, and trademarks,57 establishment and reorganization of ports and districts, destruction of records, warehouse bonds, and cases arising in connection with improper breaking of customs seals.

(9) Examiner.-Prepares correspondence in regard to compromise of claims,58 customs brokers' licenses, ships' fines, and smuggling (except liquors and narcotics) and unclassified goods.

(10) Secretary to the Director.-Acts generally as Secretary to the Director, and prepares correspondence under the Senior Assistant Director in regard to the issue of dock passes, granting free entry and courtesies.

(d) Junior Assistant Director.-Supervises preparation of correspondence in regard to legal matters arising under seven attorneys, whose duties are described in the following, and has supervision over certain administrative offices as will appear post.

(1) Prepares decisions in regard to anti-dumping,59 bills of lading, consular invoices (except "no consul list"), document stamp taxes, unfair competition,

30 42 Stat. 858.

55 Section 313, Tariff Act 1922 (42 Stat. 941 [Comp. St. Ann. Supp. 1923, § 5841c-17]). 56 Section 3, par. I, Tariff Act Oct. 3, 1913 (38 Stat. 184 [Comp. St. § 5527]).

57 Section 526, Tariff Act 1922 (42 Stat. 975 [Comp. St. Ann. Supp. 1923, §§ 5841f-75 to 5841f-77]).

58 Sections 616, 617, 620, Tariff Act 1922 (42 Stat. 987 [Comp. St. Ann. Supp. 1923, §§ 5841h-36, 5841h-37, 5841h-40]).

59 42 Stat. 11 (Comp. St. Ann. Supp. 1923, § 53261⁄2); T. D. 39293.

importations of animals and birds. Prepares Treasury Decisions, presidential proclamations, and executive orders involving customs matters.

(2) Attorney.-Handles cases of abandonment of merchandise,60 American goods returned, baggage examination, congressional bills in regard to customs laws and administration, currency,61 destruction of merchandise stored in bond,62 importation of dyes and chemicals, flexible tariff rates,63 international tariff, reimportation, shortages, and tools of trade.

(3) Attorney. Prepares correspondence in regard to free entry of articles.64 (4) Junior Attorney.-Prepares correspondence in regard to importation of animals for breeding,65 exportation of arms to China, Mexico, etc., lost merchandise due to casualties, convict labor goods,66 diversions of vessels and shipments, importations subject to inspection under the Food and Drugs Act 67 and Insecticide Act,68 works of art, and wrecked vessels 69

(5) Examiner.-Prepares correspondence in regard to animals pastured abroad, government importations, medals,71 models, personal effects of citizens deceased abroad,72 publications,7% settlers' effects, shipments from the Philippines, Tutuila, and the Virgin Islands.

(6) Examiner.-Prepares correspondence in regard to the imposition of fines against common carriers for irregular deliveries and shortages of merchandise transported in bond.74

(7) Clerk. Keeps records and files of customs blanks and forms and makes revision of same, etc.

(e) Administrative Offices under the General Supervision of the Junior Assistant Director. (1) Finance and Accounts Section (Customs Clerk in Charge). -Attends to the details of the finance of the Customs Service; estimates for appropriations; annual reports of finances; regulations and decisions in regard

60 Sections 505, 563, and 559, Tariff Act 1922 (42 Stat. 967 [Comp St. Ann. Supp. 1923, §§ 5841f-49. 5841g-12, 5841g--8]).

61 Section 522, Tariff Act 1922 (42 Stat. 974 [Comp. St. Ann. Supp. 1923, §§ 5841f-70, 5841f-71]).

62 Section 557, Tariff Act 1922 (42 Stat. 977 [Comp. St. Ann Supp. 1923, § 5841g-6]). 63 Section 315, Tariff Act 1922 (42 Stat. 941 [Comp. St. Ann. Supp. 1923, §§ 5841c-19 to 5841c-24]).

64 Title II, § 201, Tariff Act 1922 (42 Stat. 922 [Comp. St. Ann. Supp. 1922, § 5841b]). 65 Title II, § 201, pars. 1506 and 1507, Tariff Act 1922 (42 Stat. 923 [Comp. St. Ann. Supp. 1923, § 5841b]).

66 Section 307, Tariff Act 1922 (42 Stat. 937 [Comp. St. Ann. Supp. 1923, § 5841c-11]). 67 Act June 30, 1906 (34 Stat. 768 [Comp. St. §§ 8717-87281).

68 Act April 26, 1910 (36 Stat. 331 [Comp. St. §§ 8765–8777]).

69 Section 310, Tariff Act 1922 (42 Stat. 938 [Comp. St. Ann. Supp. 1923, § 5841c-14]).

70 Free under Title II, § 201, par. 1506, Tariff Act 1922 (42 Stat. 923 [Comp. St. Ann. Supp. 1923, § 5841b]), if returned within eight months.

71 Free under Title II, § 201, par. 1617, Tariff Act 1922 (42 Stat. 929 [Comp. St. Ann. Supp. 1923, § 5841b]).

72 Free under Title II, § 201, par. 1639, Tariff Act 1922 (42 Stat. 930 [Comp. St. Ann. Supp. 1923, § 5841b]) if not merchandise.

73 Certain publications free under Title II, § 201, pars. 1528-1531, Tariff Act 1922 (42 Stat. 925 [Comp. St. Ann. Supp. 1923, § 5841b]).

74 Section 551 et seq., Tariff Act 1922 (42 Stat. 975 [Comp. St. Ann. Supp. 1923, § 5841g et seq.]).

to accounting procedure, examination of accounts of comptrollers of customs, budget matters; travel of customs officers, purchase of sites, reconstruction and erection of customs buildings in Porto Rico.75 Supervises following:

(la) Principal Accounting and Auditing Assistant.

(1b) Senior Accounting and Auditing Assistant.

(1c) Assistant Clerk (for purchases).

(1d) Transportation Rate and Traffic Clerk.

(1e) Other clerks.

(2) Personnel Section (Customs Agent in Charge).—Has jurisdiction over 8,200 field employees, appointments, promotions, removals, and other disciplinary

matters.

(2a) Principal Clerk (assistant to Agent in Charge).

(2b) Senior Clerk.

(2c) Two Assistant Clerks.

(2d) Two Junior Clerks.

(2e) Stenographic and typist force.

(3) Digest and Legal Record Section (Principal Clerk in Charge) -Prepares card digest of correspondence and decisions; assigns mail to attorneys and examiners according to subject-matter.

(3a) Two record clerks.

(3b) File clerk.

(4) Stenographer Section (Principal Stenographer in Charge).

(5) Mechanical and Electrical Engineer Section.-Designs special Treasury Department automatic weighing and recording scales, etc. Acts as co-ordinator between Customs Service and importers. in the establishment of uniform and efficient methods of handling imported merchandise.

15. Organization; Customs Districts

Seven of the dis

There are 49 customs districts, with 300 ports of entry.76 tricts, with 56 ports of entry, are organized, each with (1) a collector, (2) a surveyor, and (3) an appraiser. Eight districts, with 58 ports of entry, lack the surveyor. Thirty-four districts, with 186 ports of entry, have only a collector, with his staff. In districts of the first-mentioned group, the collector's office usually is organized as follows:

(a) Administration Division (Collector's immediate office), under the direct supervision of the Assistant Collector; charged with the administrative supervision of all other divisions: appointments, promotions, demotions, correspondence; appointment of outside force of surveyor's office; ordering of merchandise to the public stores and delivery thereof from such stores.

(b) Marine Division-Entrance and clearance of vessels; their registry, enrollment, and license; enforcement of steamboat and navigation laws; examination, verification and classification of shippers' export declarations.

(c) Entry Division.-Entry of merchandise: preliminary estimates of duties to be paid on imports; designation of packages for examination and ap

75 Under Act Jan. 10, 1922 (42 Stat. 355); and Act June 7, 1924 (43 Stat. 630). 76 T. D. 39974 of Jan. 25, 1924, gives list of districts and ports of entry.

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praisement; assessment of duties on articles imported by parcel post or mail; imposition of fines upon illegal importations in the mails; bonds of indemnity for the production of bills of lading, for redelivery of unexamined packages, for production of consular invoices, owners' and consignees' declarations, and for transportation by common carrier, truck or lighter.

(d) Division of Moneys and Accounts.-Audits bills and other vouchers for payment; has charge of enforcement of laws and regulations governing transportation of goods in bond, their storage in bonded warehouses or their withdrawal; in New York district makes final accounting to Treasury Department for all collections and disbursements; all payments upon duly audited vouchers for drawbacks, refunds, pay rolls, expenses and preparation of abstracts thereof. All official moneys payable to collector are received by the cashier and by him deposited.

(e) Record Division.-Custodian of Collector's records, and files entries therewith connected; furnishes certified copies; certifies arrival of passengers to Department of Justice and Commissioner General of Immigration.

(f) Liquidating Division.-Receives and records all invoices returned from appraiser; commutes additional duty due through reclassification or revaluation; notifies importer of additional duties assessed; receives importers' appeals to reappraisement; effects government appeals and transmits them to Board of General Appraisers; issues delivery orders after deposit of duties due; receives and examines protests and Board of General Appraisers' decisions; records hearings and appeals, reliquidates entries in accordance with decision of Secretary of Treasury. General Appraisers' decisions, and orders of Court of Customs Appeals; notifies importers and ultimate consignees of refund duties; publishes a daily list of all entries liquidated and reliquidated.

(g) Drawback Division.-Drawbacks; exportation of all commodities subject to internal taxes.

(h) Legal Division-Court proceedings; directs enforcement of navigation, steamboat inspection and the laws relating to vessels; passes upon questions connected with imports arising under copyright, trade-mark, food, drugs, and merchandise marking laws; licensing customs house brokers; special investigation of lost and damaged goods; supervises registration of special effects of tourists, commercial travelers' samples, theatrical effects, and articles for repair; issues seamen's passports.

(i) Division of Supplies and Service.-Purchase, storage and issue of supplies, stationery, etc.; multigraphing and mimeographing of forms; printing pay rolls; furnishing telephone, tube, and transport service; supervision over rented premises.

(j) Statistical Division.

(2) Surveyor, subordinate to Collector, has charge of all work on docks and vessels, being assisted by a corps of inspectors, weighers, and guards. In districts having no surveyor, his duties are performed immediately under the Collector.

(3) Appraiser has general charge of classification and valuation of imports. In districts having no appraiser, such duties are performed by one of the Collector's department.

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16. Organization; Comptrollers of Customs

77

Comptrollers of Customs are stationed at Boston, New York, Philadelphia, Baltimore, Chicago, New Orleans, and San Francisco. They examine the collectors' accounts in their respective districts, as well as receipts and disposition of merchandise, and certify the same to the Secretary of the Treasury for transmission to the General Accounting Office. They also verify assessments of duties and allowances of drawbacks and perform such other duties as may from time to time be prescribed by the Secretary of the Treasury.78

17. Organization; Foreign Service School (Department of State)

A representative of the Customs Service is detailed to the Foreign Service School of the Department of State to instruct consular officers in the theory of invoicing and in customs laws, regulations, etc.

18. Organization; Special Agency Service

(1) Director 79 is responsible directly to the Assistant Secretary of the Treasury in Charge of the Collection of the Revenues, and as the administrative head of the Special Agency Service is an independent investigation organization, entirely independent of the Director of Customs. He exercises supervision over Special Agents, who examine the books, records, and accounts of Collectors and other officers of the Customs Service. This special service conducts investigations in connection with the prevention and detection of frauds, drawbacks, claims, allowances, "dumping," undervaluation, smuggling, foreign market value of dutiable merchandise; also in changes in methods of conducting the customs business.

(2) Assistant Director 79 assists the Director in the aforesaid duties.

(3) Finance and Audit Section (Special Agent in Charge).-Administers the accounting of all expenditures for the conduct of the Special Agency Service. (4) Mail, Record, and Stenographic Section.

(5) There are sixteen Special Agency Districts. 80 Investigations in regard to the internal operation of the service; fraud detection; undervaluations of merchandise; "dumping;" and smuggling.

(6) Customs Information Exchange in New York City.-Is located in Appraisers' Stores, New York City: Disseminates to customs officials information relative to classification and value of imported merchandise, to secure uniformity in assessing duties throughout the country. The exchange includes the antidumping unit.

(7) Drawback Districts, of which there are four.

(8) Foreign Agencies.81-Specially investigate value of goods, cost of production, etc.

77 T. D. 39363 defines their districts.

78 Section 523, Tariff Act 1922 (42 Stat. 974 [Comp. St. Ann. Supp. 1923, § 5841f-72]).

79 Calder Act March 4, 1923 (42 Stat. 1453).

80 T. D. 39905 gives boundaries of districts.

81 At London, Paris, Berlin, Zurich, Yokohama, and Shanghai.

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