(15) Section 4153, Revised Statutes, as amended (46 U.S. C. 77), in respect of documented vessels for failing to have the number denoting net tonnage permanently marked;

(16) Section 4339, Revised Statutes (46 U. S. C. 272), for refusal to take, or for taking falsely, the required oath with respect to equipment and repairs for vessels;

(17) Section 4337, Revised Statutes (46 U. S. C. 278), in respect of vessels proceeding on a foreign voyage while enrolled and licensed or licensed;

(18) Section 1 of the Act of May 28, 1906 (46 U. S. C. 292), in respect of foreign-built dredges engaging in dredging in the United States;

(19) Section 4365, Revised Statutes (46 U. S. C. 311), in respect of vessels licensed for the fisheries and found within three leagues of the coast with foreign merchandise exceeding $500 in value on board without having the permission to touch and trade at foreign ports required by section 4364, Revised Statutes (46 U. S. C. 310);

(20) Section 4370, Revised Statutes, as amended (46 U.S. C. 316 (a) and (d)), in respect of any vessel employed in towing in violation of subsection (a) of that section, as amended, or of any foreign vessel engaging in salvaging operations not excepted or authorized by subsection(d) of that section, as amended;

(21) Section 7, Act of June 19, 1886, as amended (46 U. S. C. 319), in respect of certain vessels trading coastwise, or engaged in the fishery, without a valid document and in respect of such vessels having on board foreign merchandise or taxable alcoholic liquors on which the duties or taxes have not been paid or secured to be paid;

(22) Section 4377, Revised Statutes, as amended (46 U. S. C. 325), in respect only of licensed vessels employed in any other trade than that for which licensed, found with a forgéd or altered license or one granted for any other vessel, or found with any foreign merchandise or taxable alcoholic liquors on board on which the duties or taxes have not been paid or secured to be paid;

(23) Section 4240, Revised Statutes (46 U. S. C. 723), in respect of any vessel transporting to a foreign port any property taken from a wreck within United States jurisdiction off the coast of Florida;

(24) Section 27, Merchant Marine Act, 1920, as amended (46 U, S. C. 883), in respect of merchandise transported coastwise in a vessel ineligible under that section to engage in such transportation;

(25) Bonds taken pursuant to section 308, Tariff Act of 1930, as amended (19 U. S. C. 1308), if the Commissioner is satisfied that the importation was properly entered under section 308 and there was no intent to defraud the revenue or delay the payment of duty;

(26) Bonds taken pursuant to section 304, Tariff Act of 1930, as amended (19 U. S. C. 1304), if the marking duty due under section 304 of the tariff act has been deposited and the Commissioner is satisfied that the importer was not guilty of negligence or bad faith in permitting the not-properly-marked articles to be distributed, has been diligent in attempting to secure compliance with the marking requirements, and has attempted by all reasonable means to effect redelivery;

(27) Bonds taken pursuant to section 551, Tariff Act of 1930, as amended (19 U. S. C. 1551), if the Commissioner is satisfied that all the merchandise in respect of which the claim for liquidated damages was incurred has actually been exported or destroyed and that any failure to obtain customs supervision was without intent to evade any law or regulation;

(28) Bonds taken pursuant to section 565, Tariff Act of 1930 (19 U. S. C. 1565);

(29) Bonds taken pursuant to section 1 (par. 1101), Tariff Act of 1930, as amended (19 U. S. C. 1001, par. 1101), if no loss of revenue is involved;

(30) Any bond for failure to make entry and deposit estimated duties and taxes or for failure to produce required documents within the time required by the law or regulation, if the Commissioner is satisfied that such failure was not due to any purpose to evade any law or regulation;

iv

(31) Section 2 of the Act of July 14, 1956 (46 U.S.C. 883a), in respect of TD 54412; 8/1/57. certain vessels of more than 500 gross tons rebuilt abroad for which the required report of the circumstances of rebuilding is not made; and

(32) Section 27A, Merchant Marine Act of 1920, as amended (46 U.S.C. TD 54745; 12/4/58. 883-1), so far as that section imposes any fine or penalty (including forfeiture) for falsifying any certificate under oath or for transporting merchandise or passengers for hire.

(i) An award of compensation to an informer under section 619, Tariff Act of 1930, shall be made by the Commissioner of Customs only with the approval of the Secretary of the Treasury when claimed in connection with any decision which has been acted upon or approved by the Secretary of the Treasury.

(j) The authority conferred by the President upon the Secretary of the Treasury by Executive Order 10289 (3 CFR, 1951 Supp., Ch. II) with respect to the organization of the Customs Service and to laws administered by the Bureau of Customs shall be exercised by the Secretary of the Treasury.

(k) Any decision as to whether to waive compliance with the navigation TD 74-175. laws pursuant to the Act of December 27, 1950, 64 Stat. 1120 (46 U.S.C. Chapter 1 Note), shall be made by the Secretary of the Treasury, except that the Commissioner of Customs shall waive compliance with such laws upon the request of the Secretary of Defense to the extent deemed necessary in the interest of national defense by the Secretary of Defense.

2. All functions, rights, privileges, powers, and duties transferred by this order may be delegated by the Commissioner of Customs to subordinates in the Bureau of Customs in such manner as he shall from time to time direct.

3. This order revises Treasury Department Order No. 165, as issued on December 15, 1952 (T. D. 53160), and supersedes Treasury Department Order No. 165-1 (T. D. 53332), and all other orders and instructions heretofore issued to the extent that such orders or instructions are inconsistent herewith. The purposes of this order are to eliminate from the citation of authority for the delegation section 3 of the Act of March 3, 1927 (5 U. S. C. 281b), which was repealed in pertinent part by section 10 of the Act of September 3, 1954, 68 Stat. 1229; to reissue the delegation so that it will cover all pertinent laws in effect on the date hereof; and to eliminate the requirement that findings of dumping under section 201 (a), Antidumping Act, 1921, be approved by the Secretary and substitute therefor the above reservation to the Secretary of determinations of sales or likelihood of sales of merchandise at less than its fair value and the giving of advice of such determinations to the United States Tariff Commission. Delegations of authority heretofore issued by the Commissioner or Acting Commissioner of Customs pursuant to the Treasury Department Orders revised or superseded by this order are not affected hereby.

(19FR 7241, 11/6/54)

H. CHAPMAN ROSE,
Acting Secretary of the Treasury.

iv(a)

(T. D. 53368)

TREASURY DEPARTMENT ORDER NO. 165-2

Transfer to the Commissioner of Customs of certain functions heretofore dele

gated to the Commissioner of Internal Revenue

By virtue of the authority vested in me by Reorganization Plan No. 26 of 1950 (3 CFR, 1950 Supp. ch. III), it is hereby ordered that effective January 1, 1954, there shall be transferred from the Commissioner of Internal Revenue to the Commissioner of Customs the function of refunding excess deposits of internalrevenue tax, previously collected by collectors of customs, which are found by collectors of customs upon liquidations or reliquidations made on or after January 1, 1954, to be due and the functions prescribed by 26 U.S. C. 3771 (a), (b) (2) (53 Stat. 465) of determining, allowing, and paying interest in connection with such refunds.

The functions herein transferred may be delegated by the Commissioner of Customs to other officers or employees of the Customs Service in such manner as the Commissioner shall direct.

H. CHAPMAN ROSE,
Acting Secretary of the Treasury.

(T D. 54803)

TREASURY DEPARTMENT ORDER NO. 165-2-- Amendment i

Treasury Department, Washington, D. C., March 9, 1959.

Treasury Department Order No. 165-2 dated October 29, 1953, T.D. 53368 (18 F.R. 7177) transferred from the Commissioner of Internal Revenue to the Commissioner of Customs the function of refunding excess deposits of internal revenue tax, previously collected by collectors of customs, which are found to be due and the functions of determining, allowing, and paying interest in connection with such refunds.

By virtue of the authority vested in me by Reorganization Plan No. 26 of 1950 (3 CFR,1950 Supp., Ch. III) there are hereby transferred from the Commissioner of customs, to the Commissioner of Internal Revenue the functions of refunding such deposits, and of determining, allowing, and paying interest, in any case in which the allowance or making of the refund is not now or hereafter excepted from the application of section 6423 of the Internal Revenue Code of 1954, as added by the Act of February 11, 1958, (Public Law 85-323).

The functions herein transferred may be delegated by the Commissioner of Internal Revenue to subordinates in such manner as he shall direct.

In all other respects Treasury Department Order No. 165-2 dated October 29, 1953, shall remain in full force and effect.

FRED C. SCRIBNER, Jr., Acting Secretary of the Treasury.

(T. D. 54222)

TREASURY DEPARTMENT ORDER NO. 165-5

Delegation to the Commissioner of Customs of the functions under Public Law

No. 362--84th Congress--1st Session

Treasury Department Washington, D. C., October 17, 1956.

By virtue of the authority vested in me by Reorganization Plan No. 26 of 1950 (3 CFR, 1950 Supp. ch. III), there are transferred to the Commissioner of Customs all the functions of the Secretary of the Treasury under Public Law No. 362--84th Congress, 1st Session (Act of August 11, 1955, 21 U. S. C. 198a, 1986, 1980).

The functions herein transferred may be delegated by the Commissioner of Customs to subordinates as he deems necessary.

The transfer of functions to the Commissioner of Customs by this order is in addition to the transfer of functions to the Commissioner of Narcotics by Treasury Department Order No. 180-3, dated August 22, 1955, published in the Federal Register on August 26, 1955. The intent of the two orders is to transfer the functions to the two commissioners to be performed in their respective fields of operation.

(191.1)

DAVID W. KENDALL Acting Secretary of the Treasury.

(T. D. 54385) TREASURY DEPARTMENT ORDER NO. 165-6 Delegation to the Commissioner of Customs of authority to make refunds of

import tax under section 6418(a) of the Internal Revenue Code of 1954, as amended

Treasury Department,

Washington, D, C., June 26, 1957 By virtue of the authority vested in me by Reorganization Plan No. 26 of 1950 (3 CFR, 1950 Supp., Ch. III) and section 6418(a) of the Internal Revenue Code of 1954, as amended, there is hereby delegated to the Commissioner of Customs the authority contained in section 6418(a) of the Internal Revenue Code, as amended, to make refunds of import taxes paid under section 4501 of the Internal Revenue Code of 1954, as amended, or any extensions thereof, with respect to manufactured sugar or articles composed in chief value of manufactured sugar.

The authority herein delegated may be redelegated by the Commissioner of Customs to other officers or employees of the Customs Service in such manner as the Commissioner shall direct.

(191.1)

DAVID W. KENDALL Acting Secretary of the Treasury