§145. Collection of tolls
All tolls charged under the provisions of section 144 of this Appendix shall be collected under such regulations as shall be prescribed by the Commissioner of Customs, who may require the master of each vessel to furnish a sworn statement of the amount and kind of cargo and the number of passengers carried and the destination of the same, and such proof of the actual delivery of such cargo or passengers at some port or place within the limits above named as he shall deem satisfactory; and until such proof is furnished such freight and passengers may be considered to have been landed at some port or place outside of those limits, and the amount of tolls which would have accrued if they had been so delivered shall constitute a lien which may be enforced against the vessel in default wherever and whenever found in the waters of the United States.
(July 26, 1892, ch. 248, §2,
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,
"Commissioner of Customs" substituted in text for "Secretary of Commerce" on authority of Reorg. Plan No. 3 of 1946, §§101–104, set out as a note preceding section 3 of this Appendix.
Upon incorporation into the Code, "Secretary of Commerce" substituted for "Secretary of the Treasury" to conform to act Feb. 14, 1903, which transferred certain powers and duties of Secretary of the Treasury relating to merchant vessels and yachts to Secretary of Commerce and Labor and act Mar. 4, 1913, which changed designation of Secretary of Commerce and Labor to Secretary of Commerce.
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.