§3. Measurement and numbering; tonnage tax

The Commissioner of Customs shall be charged with the supervision of the laws relating to the admeasurement of vessels, and the assigning of signal letters thereto, and of designating their official number; and on all questions of interpretation growing out of the execution of the laws relating to these subjects, and relating to the collection of tonnage tax, and to the refund of such tax when collected erroneously or illegally, his decision shall be final.

(July 5, 1884, ch. 221, §3, 23 Stat. 119 ; June 30, 1932, ch. 314, §§501, 502(b), 47 Stat. 415 ; May 27, 1936, ch. 463, §1, 49 Stat. 1380 ; 1946 Reorg. Plan No. 3, §§101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097.)

Transfer of Functions

For transfer of functions of other officers, employees, and agencies of Department of the Treasury, with certain exceptions, to Secretary of the Treasury with power to delegate, see Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Commissioner of Customs, referred to in text, is an officer of Department of the Treasury.

"Commissioner of Customs" substituted in text for "Director of the Bureau of Marine Inspection and Navigation" on authority of Reorg. Plan No. 3 of 1946, §§101–104, set out as a note preceding section 3 of this Appendix.

Previously, "Commissioner of Navigation" changed to "Director, Bureau of Navigation and Steamboat Inspection", and then to "Director of the Bureau of Marine Inspection and Navigation" by acts June 30, 1932, and May 27, 1936. See note set out preceding section 3 of this Appendix.

Administrative Delegation of Functions by Secretary of the Treasury

Administrative delegation of functions by Secretary of the Treasury, see note set out preceding section 3 of this Appendix.

Cross References

Measurement of vessels, see section 14101 et seq. of Title 46, Shipping.