ated be an independent port of delivery the collector or surveyor (if there be no collector) shall continue to hold office as the collector of customs for such new district under his existing commission, and the terms of office of all other collectors of customs, and the terms of office of all other surveyors of customs, except the surveyors of customs at the ports of Portland, Me., Boston, Mass., New York, N. Y., Philadelphia, Pa., Baltimore, Md., New Orleans, La., and San Francisco, Cal., shall cease and determine upon this reorganization going into effect. "VII. The Secretary of the Treasury may appoint a deputy collector to have charge of each port of entry, who shall perform such duties and receive such compensation as the Secretary of the Treasury shall determine.

"VIII. The Secretary of the Treasury is hereby authorized to prescribe uniform blank forms to be used in connection with the entry and clearance of merchandise, and to cause such forms to be printed and to be kept on sale at the various ports of entry as he may direct, the net proceeds of such sales to be covered into the Treasury.

"IX. Merchandise shall not be entered or delivered from customs custody elsewhere than at one of the ports of entry herein before designated, except at the expense of the parties in interest, upon express authority from the Secretary of the Treasury and under conditions to be prescribed by him. When it shall be made to appear to the Secretary of the Treasury that the interests of commerce or the protection of the revenue so require, he may cause to be stationed at places in the various collection districts, though not named as ports of entry, offi

cers

or employees of the customs with authority to enter and clear vessels, to accept entries of merchandise, to collect duties, and to enforce the various provisions of the customs and navigation laws. "X. All persons now in the classified civil service whose employment may be discontinued by reason of this reorganization shall be retained upon the list of eligibles for appointment to fill any vacancies hereafter occurring in the customs service.

"XI. The notice of dissatisfaction and protest provided for by subsections 13 and 14 of section 28 of the act approved August 5, 1909, shall be deemed to be finally abandoned and waived unless within 30 days from the date of filing thereof the person who filed such notice or protest shall deposit with the collector of customs a fee of $1 with respect to each appraisement, entry, or payment objected to. Such fee shall be deposited and accounted for as 'Miscellaneous receipts,' and in case the notice of dissatisfaction or protest in connection with which such fee was deposited shall be

finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits.

"Attached hereto is a detailed estimate of the expenses of the customs service under the reorganization above provided. [Omitted as probably not permanent, and in any event superseded by section 6 of this title.]

"Done at Washington, D. C., this 3d day of March, 1913.

"Wm. H. Taft." Title 34, chapter 1, of the Revised Statutes, consisting of sections 2517 to 2612, inclusive, related to collection districts, ports and officers. By the Plan for the Reorganization of the Customs Service, given supra, the following sections with their various amendments were superseded: 2517 to 2526; 2527 in part; 2528; 2529; 2531 to 2537; 2538 and 2539 in part; 2540 to 2544; 2545 in part; 2546 to 2567; 2568 in part; 2569; 2576 in part; 2577 to 2579; 2582; 2583; 2586; 2587; 2591 to 2607. Section 253 of title 7, chapter 2, was also superseded. Of the foregoing sections, 2524, 2537, 2540, 2554, and 2561 were also expressly repealed by Act Sept. 21, 1922, c. 356, Title IV, § 642, 42 Stat. 989, and section 2587, par. 3, was in part repealed by Act Feb. 21, 1925, c. 278, § 2, 43 Stat. 957. Numerous acts and parts of acts relating to the same subject were likewise superseded by said plan of reorganization. R. S. §§ 2570 to 2575, inclusive, 2584 and 2585, were repealed by Act March 3, 1897, c. 389, § 16, 29 Stat. 687. Sections 2588 to 2590, 2609, 2610, were repealed by Act Sept. 21, 1922, c. 356, Title IV, § 642, 42 Stat. 989.

Chapter 2 of title XXXIV of the Revised Statutes embracing sections 2613-2746 related to the qualification, pay and duties of officers and employees of the customs service. By the Plan for the Reorganization of the Customs Service, given supra, a large part of the matter contained in the original title was superseded. The sections so affected were the following: 2624; 2634; 2642; 2653; 2655 to 2657; 2659 to 2686; 2688 to 2724; 2728 to 2746. There were also superseded numerous Acts amendatory of these sections. Section 2658 was superseded by the Act of June 10, 1890, c. 407, § 22, 26 Stat. 140, as amended by the Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 102, which abolished the fees provided for in said section. Section 2650 was superseded by later acts which were superseded by the acts embraced in section 13 of this title. Section 2711 was stricken out by the Act of Feb. 18, 1875, ch. 80, 18 Stat. 318. Section 2727 was stricken out by the Act of Feb. 27, 1877, ch. 69, 19 Stat. 246. Sections 2725 and 2726 were superseded by Act June 10, 1890, c. 407, §§ 12, 13, 26 Stat. 136, as amended by Act Aug. 5, 1909, c. 6, § 28, 36 Stat. 98, and by section

The following acts relating to the subject of that chapter of the Revised Statutes were also superseded by said reorganization of the customs service:

Act June 22, 1874, c. 391, § 23, 18 Stat. 190, as amended by Act Feb. 26, 1879, c. 103, 20 Stat. 322, Act March 3, 1883, c. 135, 22 Stat. 567, Act May 2, 1888, c. 227, 25 Stat. 134, Act Aug. 28, 1890, c. 814, § 3, 26 Stat. 363, Act June 4, 1897, c. 2, § 1, 30 Stat. 30, Act Feb. 6, 1904, c. 151, 33 Stat. 11, and Act June 22, 1910, c. 311, § 2, 36 Stat. 579, relating to salaries of certain collectors, naval officers and surveyors.

Act June 22, 1874, c. 391, § 23, 18 Stat. 190, as amended by Act Feb. 26, 1879, c. 103, 20 Stat. 322, Act Feb. 18, 1875, c. 80, 18 Stat. 316, Act Aug. 3, 1882, c. 377, 22 Stat. 215, Act Feb. 21, 1891, c. 251, 26 Stat. 766, Act Sept. 4, 1890, c. 873, 26 Stat. 424, Act Jan. 29, 1875, c. 29, 18 Stat. 304, Act June 16, 1880, c. 239, 21 Stat. 283, Act Feb. 28, 1881, c. 91, 21 Stat. 373, Act Feb. 28, 1881, c. 92, 21 Stat. 373, Act March 3, 1881, c. 156, 21 Stat. 512, Act March 6, 1882, c. 25, 22 Stat. 13, Act June 4, 1888, c. 341, § 2, 25 Stat. 166, Act Oct. 19, 1888, c. 1209, 25 Stat. 565, as amended by Act Aug. 28, 1890, c. 813, 26 Stat. 362, Act Feb. 9, 1889, c. 121, 25 Stat. 658, as amended by Act March 13, 1890, c. 31, 26 Stat. 18, Act Sept. 25, 1890, c. 909, § 2, 26 Stat. 467, Act Sept. 25, 1890, c. 911, 26 Stat. 467, Act Sept. 25, 1890, c. 912, 26 Stat. 467, Act Sept. 29, 1890, c. 1047, 26 Stat. 501, Act May 18, 1896, c. 191, 29 Stat. 121, Act April 21, 1898, c. 186, 30 Stat. 361, Act April 12, 1904, c. 1246, 33 Stat. 171, and Act March 18, 1904, c. 715, § 2, 33 Stat. 85, as amended by Act June 23, 1906, c. 3519, 34 Stat. 452, relating to compensation of surveyors.

Act June 16, 1882, c. 223, 22 Stat. 105, Act May 2, 1888, c. 227, 25 Stat. 134, Act June 22, 1874, c. 402, 18 Stat. 196, Act Jan. 24, 1880, c. 13, 21 Stat. 62, Act Feb. 27, 1901, c. 615, 31 Stat. 816, Act Aug. 28, 1890, c. 814, 3, 26 Stat. 363, Act Feb. 25, 1905, c. 799, § 1, 33 Stat. 814, Act June 19, 1906, c. 3436, § 3, 34 Stat. 303, and Act March 4, 1909, c. 314, § 3, 35 Stat. 1065, relating to salaries of deputy collectors.

Act Sept. 30, 1890, c. 1126, 26 Stat. 510, and Act March 4, 1909, c. 314, § 4, 35 Stat. 1065, relating to the compensation of deputy surveyors at various ports.

Act Aug. 14, 1876, c. 270, § 2, 19 Stat. 139, Act March 3, 1891, c. 540, 26 Stat. 867, Act March 4, 1907, c. 2919, § 1, 34 Stat. 1373, Act July 1, 1902, c. 1372, 32 Stat. 715, Act Jan. 30, 1904, c. 40, 33 Stat. 9, Act June 30, 1906, c. 3914, § 4, 34 Stat. 763, and Act Jan. 23, 1911, c. 25, § 1, 36 Stat. 894, relating to salaries of appraisers at various ports.

act Aug. 18, 1894, c. 301, § 1, 28 Stat. 392, Act April 28, 1904, c. 1783, 33 Stat. 538,

and Act March 4, 1909, c. 314, § 3, 35 Stat. 1065, relative to salary and compensation of assistant appraisers.

Act June 10, 1880, c. 189, 21 Stat. 173, Act March 3, 1881, c. 132, § 2, 21 Stat. 429, Act Dec. 16, 1902, c. 2, 32 Stat. 753, and Act March 4, 1909, c. 314, § 2, 35 Stat. 1065, relating to the compensation of inspectors.

Act March 3, 1875, c. 147, 18 Stat. 480, and Act March 4, 1909, c. 314, § 6, 35 Stat. 1065, relative to the salary of gaugers and assistant weighers.

Act March 4, 1909, c. 314, § 3, 35 Stat. 1065, relative to compensation of examin

ers.

Act May 10, 1912, c. 117, providing that the special examiner of drugs, medicines, and chemicals in the district of Boston and Charlestown, Massachusetts, should, in addition to his duties as special examiner, for which he should be appointed with special reference to his qualifications, perform the duties and hold the rank of an assistant appraiser.

Act Aug. 28, 1890, c. 814, 26 Stat. 363, Act March 16, 1896, c. 58, § 2, 29 Stat. 60, Act Jan. 6, 1896, c. 4, 29 Stat. 2, Act June 10, 1896, c. 403, 29 Stat. 384, Act June 23, 1898, c. 494, 30 Stat. 487, Act March 3, 1901, c. 858, 31 Stat. 1437, and Act March 4, 1909, c. 314, § 1, 35 Stat. 1065, relating to the compensation of customs officers at various ports and the compensation of laborers.

The appropriation act cited in the credit to the text of this section contained a further provision repealing the permanent appropriation for the expenses of collecting the revenue from customs made by R. S. § 3687, as amended by Act Aug. 18, 1894, c. 301, § 1, 28 Stat. 391.

By virtue of the repeal of said section a provision of the Legislative, Executive, and Judicial Appropriation Act of March 3, 1881, c. 130, 21 Stat. 401, that "the Secretary of the Treasury shall make to Congress each year a statement giving the amount received under section thirty-six hundred and eighty-seven of the Revised Statutes, and also a statement showing in detail how the money appropriated under said section has been expended," was superseded.

The following statutes relating to the limits of various ports were probably omitted from the Code as superseded either by the plan of reorganization of the customs service set forth supra, or by section 2 of this title (Act Aug. 1, 1914, c. 223, § 1, 38 Stat. 623): R. S. § 2527, subsec. 5, in part; R. S. § 2568, subsec. 1, in part; Act July 23, 1888, c. 692, 25 Stat. 339; Act March 1, 1889, c. 309, 25 Stat. 750; Act March 2, 1889, c. 358, 25 Stat. 790; Act May 7, 1894, c. 71, 28 Stat. 73; Act March 20, 1896, c. 62, 29 Stat. 72; Act Aug. 24, 1912, c. 372, 37 Stat. 499.

Act Dec. 28, 1914, c. 3, 38 Stat. 790, omitted from the Code, provided as fol

force, and the Appointment Division, and he may also increase the number of such employees other than the special agents. Reduction of the cost of collecting the customs revenue to the maximum prescribed by the above Act is not a condition precedent, in a legal sense, to the taking effect of the reorganization. The scheme of reorganization to be submitted to Congress need not show in detail the estimated items of reductions in expenditure, though it should contain some general estimate as to that matter. The transfer of the auditing functions of the naval officer to a deputy auditor for the Treasury Department does not authorize the President to omit from the estimates for collecting customs revenue the expenses of such auditing work. (1913) 31 Op. Atty. Gen. 577.

3. Boundaries of collection districts.The acts and decisions of the secretary of the treasury upon the question of boundaries of collection districts are not conclusive upon the courts, unless made so by statute. U. S. v. McNelly (D. C. Ohio, 1885) 28 F. 609.

In defining collection districts, it is the policy of the government, in cases of small bodies of water, not to divide the jurisdiction, by locating one side of the water in one district and the other side in another. Id.

4. Sabine Pass custom house.-In (1899) 22 Op. Atty. Gen. 306, it was ruled that the custom house, as located outside of the corporate limits of the municipality known as Sabine Pass, complied with Act June 23, 1898, c. 494, 30 Stat. 487 (superseded by this section), in which "Sabine Pass" was "made a subport of entry and delivery."

5. Customs buildings.-Authority of Secretary of Treasury, under R. S. § 3687 (repealed), to use part of the sum appropriated by that section for the erection of a temporary structure, see (1890) 19 Op. Atty. Gen. 607.

6. Appointments by collector.-Appointment of an officer by the collector with the approval of the Secretary of the Treasury is, in contemplation of law, an appointment by the Secretary. U. S. v. Hartwell (Mass. 1868) 6 Wall. 385, 18 L. Ed. 830.

7. Authority of appointing power over compensation.-When the law creates the office, prescribes its duties, and fixes the compensation, the appointing power has no control, beyond the limits of the statute, over the compensation, either to increase or diminish it, and this is so when it is attempted to be effected by a limitation of the amount to be paid during the year. Adams v. U. S. (1885) 20 Ct. Cl. 115.

8. Early legislation.-As to history and effect of early legislation, see U. S. v.

Heth (Va. 1806) 3 Cranch, 399, 407, 2 L. Ed. 479.

9. Decisions under superseded acts-In general.-(1877) 15 Op. Atty. Gen. 286; (1889) 19 Op. Atty. Gen. 401.

Where a customs employee of the United States in the classified civil service was in 1910 regularly promoted after appropriate examinations to Class 2 of the civil service, and drew all the pay and received all the allowances provided by law for that grade he was not entitled to further pay or allowances until regularly promoted to the next higher grade. Ryan v. U. S. (1921) 56 Ct. Cl. 103, affirmed (1922) 43 S. Ct. 34, 260 U. S. 90, 67 L. Ed. 147.

Where an employee claiming higher pay failed to file his petition in court for six years less six days, his claim was barred by laches and he was not entitled to recover. Id.

Where a civil service employee was dismissed by the Secretary of the Treasury after charges had been preferred against him and an opportunity to be heard granted him, for refusal to answer questions at said hearing, and for nearly six years took no steps to have himself reinstated, he could not maintain an action in the Court of Claims for his salary. Stager v. U. S. (1922) 57 Ct. Cl. 116, affirmed (1923) 43 S. Ct. 519, 262 U. S. 728, 67 L. Ed. 1203.

10. Appraisers.-(1878) 15 Op. Atty. Gen. 449; (1879) 16 Op. Atty. Gen. 266; (1903) 24 Op. Atty. Gen. 613.

"There can be no doubt that the appointment of an appraiser must be with the advice and consent of the Senate." (1901) 23 Op. Atty. Gen. 599. And see, as to appointment of general appraisers, Act Sept. 21, 1922, c. 356, Title IV, § 518, 42 Stat. 972 (section 405 of this title).

The President was not authorized to appoint an appraiser at the port of New York during the current holiday adjournment of the Senate, which would have the effect of an appointment made in the recess occurring between two sessions of the Senate. (1901) 23 Op. Atty. Gen. 599.

Where a section of the Revised Statutes provided for two appraisers at the port of Baltimore, but under another section an appraisement could be made by one of them, it was ruled that in case of vacancy in the office of one of the appraisers of that port, there was no duty devolving upon the President to provide an incumbent for it, if in his opinion it was unnecessary to do so. (1879) 16 Op. Atty. Gen. 266.

11.- Collectors.-(1856) 8 Op. Atty. Gen. 46; U. S. v. Collier (C. C. N. Y. 1855) Fed. Cas. No. 14,833; Same v. Lawson (1880) 101 U. S. 164, 25 L. Ed. 860 (affirming [1878] 14 Ct. Cl. 332); Same v. Ellsworth (Ct. Cl. 1880) 101 U. S. 170, 25 L. Ed. 862; Same v. Ballard (Ohio 1872)