xt7ghx15qh1s https://exploreuk.uky.edu/dips/xt7ghx15qh1s/data/mets.xml Ohio Historical Records Survey (U.S.); Survey of Federal Archives (U.S.); United States. Work Projects Administration. Division of Professional and Service Projects 1941 2 pts.; 28 cm. UK holds archival copy for ASERL Collaborative Federal Depository Library Program libraries and the Federal Information Preservation Network. Call Number FW 4.14:F 317/ser. 3/no.34 books English Columbus, Ohio: Ohio Historical Records Survey Project This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Ohio Works Progress Administration Publications United States. Department of the Treasury -- Archival resources Archives -- Ohio -- Catalogs Ohio -- History -- Sources Inventory of Federal Archives in the States: Series III, the Department of the Treasury; No. 34, Ohio; Part 1 of 2 parts text Inventory of Federal Archives in the States: Series III, the Department of the Treasury; No. 34, Ohio; Part 1 of 2 parts 1941 1941 2019 true xt7ghx15qh1s section xt7ghx15qh1s 2 : E E UN1VEEEFE15E1ET‘EIEOE1‘KEr1ETUCKY
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:, « The Enven‘tsmi 9.1: Eels; laws in J“. Elsi- one of the prod—
1 ' ucts of the work of the Survey of Federal Archives, which operated as
j I a nation—wide project of the Works Progress Administration from January
i F; 1, 1936 to June 30, 1937, and has been continued since that date as a
g i unit of the Historical Records Survey, also operating as a nation—wide
A _ project of the Works Progress Administration, and a group of state or
3? local projects of that Administration and of the York Projects Adminis~
? tration.
3 The plan for the organiza ion of the Inventory is as follows:
A Series I consists of reports on the administration of the Survey, son
A knowledgments, and general discussions of the location, condition, and
i content of federal archives in the states. Succ3eding series contain
1 the detailed information secured by workers of the Survey, in inventory
y 1 form, a separate series number being assigned to each of the executive
l ‘ departments (except the Department of State) and other major units of
l , the Federal Government. Within each series No, I is a general introduc—
“ 1 tion to the field organization and records of the governmental agency
. ,,- 5 . concerned; the succeeding numbers contain the inventory proper, separate
1 1 numbers being assigned to each state in alphabetical order. Thus, in
j _ each series, the inventory for Alabama is No. 9, that for Arizona, No.
I. 3, that for Arkansas No. R, etc.
5 For each local office information regarding each series, or unit of ‘
l, ’ related records, is presented in the following order: title, inclusive
i. dates (”to date” indicating an open file at the time the information was
P secured), general description of informational content, description of
a A the system of filing or indexing (if any), a statement of the frequency
‘ 1 and purpose of use, form of the record itself (bound volumes, sheets in
H ; folders, etc.), linear footage, description of the containe;s, physical
1 f condition of the records (not stated if satisfactory), location by room
h . number or other identifying information, and finally, the number of the
l f K_ Form 588A on which this information was originally recorded by a Survey
’ ‘- . worker and. from which it was abstracted for the Inventory. This form
‘I is on file in the National Archives. When it contains substantial in"
, 1 formation on addenda sheets which has not been included in the mimeou
j : graphed abstract, indication of this is given by use of the reference
h ; ”See addenda.”
p - In Ohio the work 0f the Survey was under the direction of Dr. William
l_ D. Overman with Mr. William M. Vcrrosn as his assistant until February
i i 15, 1937. At that time Ir. Verross became director and served until
q' 1 February 1938. Since then Federal Archives work has been under the
t 5 technical direction of the Ohio Historical Records Survey Project. Dr.
g} 5 John H. McMinn, in charge of the Federal Archives unit, assisted by Mr.
5; A Wilbert R. Bruce, classified and edited the materials. This inventory
1 i of the records of the Department of the Treasury was prepared in the '
l [ Columbus office of the Survey and was edited, before final typing, by
d 1 Mr. R. R. Stenberg of the Hashington office.
l John O. harsh, State Supervisor
}, “ Columbus, Ohio Ohio Historical Records Survey Project
3“ . December 11, 191710
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ES. INTRODUCTION.......................,............................. 1
1 E

E Cleveland

" Regional Disbursing; Office .,..». 9
:E Columbus

E State Accounts Office 16
E State Disbursing Office. 27
E' E


E i

E E Cleveland

‘ l3 E . Office of the National Ban}: Examiner ...

EE " Columbus .
EE. 3_ Office of the National Bank Examiner ...‘.e.......m.....r.e 35
E ‘_ " Yom1gs’tovm

E E 3 Office of the National Bank Examiner . . . . . . . . . . . . . . . z . . . . . . . 36 E
E: E



, .

EE E Cleveland

E . Comrencier‘ 3 Office — Cleveland Division . . . . . . . . . . . . . . . . . . . . 38
E E InspectionUnitRecords....................‘.......e.... 1%}
E I Radio SteftionRecords .. M3
El' CoastGuerdStation..,..............................u...... LEE—f
3‘ ,_‘ ,‘ Fairport
. CoastGuardStation........................................ 1L5
‘ ‘E Lorain

;, ”1 Coast GuardSteton ‘48
:E 1 Marblehead

H :E Coast Guard Stamoic 148
E ' ; . a ,



E E Akron

E E Office of DeputVCollectorr....°............................ 50
E? E Ashtebula. A
E Office of DeputyCollector................................. 5'9
E :9; Cincinnati ,
1E Office OlAO'M‘alCO 57
EE 4 Office of Deputy Collecto 6::

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E 'L A _7,7__c___,_,,,,,7 ,7 llc._.__m___...l__

i , Contents v
Ei »
5 — .' Page
ii ‘ Cleveland
i? l Office of Appraiser ......................................... 8M
5 { Office of Collector ......................................... 89
g: Subport Records .......................................... 100
it Customs Patrol Records ................................... 101
Si Foreign Mail DiviSion ....................................... 101
1 Office of Customs Agent, Investigative Unit ................. 102
:i ’ Columbus
'I Office of Deputy Collector .................................. 103
§( Dayton
l= Office of Deputy Collector .................................. 10h
') Huron
1' Office of Deputy Collector .................................. 113 I
j, Kelley’s Island
r. Office of Deputy Collector .................................. 116
‘ Lorain
'I“ . Office of Deputy Cones-cor.................................. 11L!
:1 Put—in—Bay
I}< Office of Deputy Collector .................................. 115
'= Sandusky
!, Office of Deputy Collector .................................. 116 ,
if ‘ Toledo
E; Office of Deputy Collector ............................,.,... 117
I I -
[ii % Akron
1 1 Accounts and Collection Unit, Office of Deputy Collector .... 132
t . Alcohol Tax Unit, Office of Investigator in Charge .......... 133
V 3 Income Tax Unit, Office of Internal Revenue Agent in Charge . 135
5 . . . Canton .
‘ 1 Accounts and Collection Unit, Office of Deputy Collector .... 135
1 l Cincinnati
1 1 Accounts and Collection Unit, Office of Collector ......... . 136
u r Audit Division ........................................... 136
v ' Cashier‘s Division ....................................... 139
F Field Division ........................................... 161
t 3 Income and fiiscellaneous Tax Division..................... 1MB
1 1 Estate and Gift Tax Section .............................. 152
f fi Processing Tax Section ................................. . 15M
9 l Tobacco Section .......................................... 159
i ? Storage .................................................. 160
J 1 Alcohol Tax Unit, Office of lnvestigator in Charge .......... 197 ‘
d ; Income Tax Unit, Office of Internal Revenue Agent in Charge . 202
d 1 Intelligence Unit, Office of Special Agent in Charge ........ 208
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ii The Department of the Treasury has offices in Ohio which are concern—
}1 ed with the collection of funds (customs and internal revenue), with the
§ disbursing of funds, with examining national banks, with the enforcement
:i of laws to prevent the sale and use of narcotics, with the procurement
" of building materials, supplies, and office equipnent, with public health,
is and with apprehending and prosecutirg counterfeiters and those who forge
it Federal obligations.
31 Under the supervision of the office of the Commissioner of Accounts
3' and Deposits "there have been set up in each State a Treasury accounts ‘
j office and a Treasury disbursing office for the conduct of accounting
’. ; and disbursing operations under the Emergency Relief Appropriation
‘ E ‘. Acts.... The accounts show in detail the stem“ of funds allocated by
'EV the President from the appropriations named, and periodic reports are
a prepared therefrom showing obligations, expenditures, and balances.”1
i}! : The Comptroller of the Currencv maintains a staff of examiners who
i' i make regular examinations of all national banks, “reporting on the condi—
l‘ tions of solvency and state of compliance with the provisions of law .
[i with respect to such banks.”2
ii The Coast Guard was Established in 1915 as a result of the consolida—
:‘ 1 tion of the Revenue~Cutter Service and the Life—Saving Service.3 In
h it peace time it is under the control and supervision.of the Department of
‘ i the Treasury ani in war time or when so directed by the President it is
Q; 1 under the Department of the Navy. It has the duty of preventing smug~
1 i gling, of enforcing custo s and navigation and other laws relating to the
it ., operation of marine craft; it saves life and property, enforces other
1’ 1; marine laws, such as those relating to oil pollution, immigration, and
V . . quarantine. It enforces ”rules said regulations promulgated. to provide
‘ “ for safety of life during regattas or marine paradesfl’)1 it destroys and
a ‘ removes wrecks and derelicts, enforces any law of the United States upon
:l § navigable waters, and establishes and maintains navigation aids, such as
I: ;3 buoys and lighthouseS.5 In accordance with Reorganization Plan II,
E: ‘ effective July 1, 1939, The Bureau of Lighthouses of the Department of
it Commerce became a part of The Coast Guard. however, since its branches
i_ i} were surveyed before this consolidation, 0 description of its records
if ‘1 appears in Series X, The Department of Commerce, No. 33, Ohio.
! if
t! l
,’ f! lg.§. Government Manual (Washington, D.C., l}39), SO. ,
3 : 21bid., 70.
{E ‘ 3United §323§§ Statutes a: Eggs: (Washington, lGhE—l933), XXXVIII.
i: = pt.l, 800.
E ug.§. government yanual, CS.
. 5mm, 89
‘ i:

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i The Bureau of Customs is charged with the collection of import duties
i, and, incident to this, the prevention of smuggling, including the smug—
, . gling of contraband, such as narcotics. The Bureau co-—operates with
g other Government agencies in enforcing the preventive, sanitary, and
i 9 other laws relating principally to articles brought into the United
g * States, and in some cases to outgoing articles.6 The collection of
3 duties on imports is the oldest function of the Customs Service, and was,
it in fact, the reason for its creation. Articles entering the country free
3 of import duties are merely passed through the customs. Other articles
7 may require a physical or chemical examination to determine whether the
L article is free or to determine the rate of duty.
é Certain goods, taken immediately from the customs by the importer, are
t known as consumption entries. Another form of entry is the entry for
\ warehouse. Working under this kind of entry an importer may store goods
y for three years in a bonded warehouse before paying duty. The collector
‘ of customs names a government storekeeper who has charge of a bonded
t warehouse, which is usually a private concern. In such entries both the
‘ owner of the warehouse and the importer give bond to insure that the goods
, 5:“ . will not be removed without the payment of duty. The warehouse entry
& enables the importer to postpone for three years the payment of duty. ,
q.~l Articles on which the government levies internal revenue duties are
U. 1 subject to the same taxes, as well as customs duties, when imported.
’ Internal taxes are not imposed on goods destined for export. ,
t, ”Drawback" is used to designate the refund of customs duties. It is
l; . paid on several classes of merchandise, the largest of which is merchan—
' ; dise made from imported materials on which the customs duties were paid.
a l The collector of customs has his office at the headquarters port of
‘ 1 each district. In Ohio the headquarters port is Cleveland. Every distric<
h % except Ohio has only one appraiser who is located at the headquarters port;
1 3 Ohio has two, one at Cleveland and one at Cincinnati,7 In each district
v 1 there are ports of entry in charge of deputy collectors responsible to the
P : collector for the district. The appraiser determines the rate, and the
’ ‘ . office of the collector then computes the amount of duty. At ports having
“ no appraiser the deputy collector performs the appraiser‘s functions.
, ? The Investigative Unit of the Customs Service conducts the investigatory
1 work of the Service with regard to its internal operations. It detects anc
I: : prosecutes fraud in the collection of customs, investigates undervaluation
fl ' and the dumping of merchandise by foreign shippers, and examines the books,
7 papers, and accounts of the various collectors, and so forth.
1 3 Internal taxes were levied from 1791 to 1802, when the Republicans
i' 1 repealed them.8 The War ‘of 1812 necessitated new sources of income, and
f. i internal taxes were again levied, to be discontinued by an act of 1817.
{j H This act provided for the abolishment of the offices of collectors as soon
{ Q as the outstanding taxes were collected.9 The War between the States
g i 6g.§. Government Manual, 70.
ii 7Laurence F. Schmeckebier, The Customs Service (Baltimore, 1929), :90.
E Liberal use has been made of this volume in.preparing the present essay.
. 8Laturence F. Schmeckebier and Francis X. A. Eble, The Bureau _o__f Internal
:3 Revenue (Baltimore, 1923), 2—5.
'1 _ 91bid.. 5.
if i:
i i
7 . 1,1. ,,_7-.._7 n”, . .1 . .7711, .1 .Il .,

 i3 3
i caused the Federal government to need more money, and the act of July 1,
g 1862 provided for it, and "is the basis of the present internal revenue
’ . system, both as regards objects taxed and organization for collecting
i the taxes.”10 This act created the office of Commissioner of Internal
4 ‘ Revenue. This CommiSSioner was to work under the supervision of the
j 1 Secretary of the Treasury. Districts were created; in all but one state
% the number was not to exceed the number of Federal Representatives.1l
g; In 1863 the office of deputy commissioner was created.12
5 Internal revenue taxes are of various kinds — taxes on tobacco and
% its products, on alcohols, on playing cards, olemargarine, and narcotm
L ics, taxes on incomes, on excess profits, and on estate and gifts. The
5 Alcohol Tax Unit "carries out the functions of the permissive and en—
y forcement provisions of the laws relating to the manufacture, distribu—
1 tion, and sale of spirituous liquors, wine, beer, and industrial alco—
y hol."13 The Miscellaneous Tex Unit administers internal revenue laws
‘ as they apply to other than alcohol, social security, and income and
t profit tarsal"L There is also an Income Tax Unit, an Estate and Gift
l Tax Section, and an Intelligence Unit, which concerns itself with in—
! 5.‘ . vestigations of the personnel of the Bureau.
A ‘ The Bureau of Narcotics was created by an act of June lh, 1930.15
“I, Previously the work performed by this Bureau had been done at various
P., times by the Bureau of Prohibition, the Prohibition Unit, or the mis-
l cellaneous Tax Unit. The act of 1933 created a Commissioner of Narcot—
ii ice to be in charge of the Bureau and to "perform such duties in respect
M to its activities as are prescribed by the Secretary or required by
" law."16 The Bureau supervises the administration of the Harrison Nar—
!] cotic Law. "In cooperation with the Public Health Service, The Bureau
| of Narcotics determines the quantities of crude opium and coca leaves
!, to be imported into the United States for medical and other legitimate
? purposes.”17
i[ There are in Ohio four offices of the Procurement Division: Cincin«
:’ nati, Cleveland, Columbus, and Toledo, The office of Construction
‘. Engineer in Cleveland has been concerned with the supervision of con—
i ‘ struction as carried out under the Emergency Relief Appropriation Acts
a and of projects carried out under the regular appropriations for such
1 purposes. It is more or less tamporary in character, and will probably
ii be discontinued upon the completion of the building program with which
5:' it is connected. When this takes place, its records will be turned
% over to the Custodian of Federal Buildings to be used as a basis for
i the maintenance and repair of the buildings.
ii The primary purpose of the Ohio State Procurement Office at Columbus
f is to procure supplies and equipment necessitated by the operation of
J lOLaurence F. Schmeckebier and Francis X. A. Eble, The Bureau 3: ‘
5 Internal Revenue (Baltimore, 1923), 7.
3 11Ibid., 8, note 7} The districts originally bore the same numbers
f as the congressional districts. When consolidations were later effect—
3 ed, the districts remaining kept their old numbers, thus the numbers of
. districts in Ohio are l, 10, ll, and 18‘.
i' 12Schmeckebier are Eble, Eugegg g: Egfigfigfil Revenue, 13-
f 13U.§. Government yanual, 7l.
.3 , lul‘aid” 7i.
5*. 1511s Stat., XLVI, 585.
i 3 }§g.§. Government Manual, 73.
; p illbid., 7M.
g \

 ii ‘4
3 PWA, WPA. CWA, and other Federal projects organized under the Emergency
5 . Relief Appropriations Acts.
3‘ From the date of its foundilg until 1921 the office of Custodian of
. Federal Buildings in Toledo functioned as a local unit under the Office
i of Chief Coordinator of the Bureau of the Budget. Since 1933 it has
J p been under the Procurement Division, as created by Executive Order 6166
l t of June 10, 1933, pursuant to the Act of March 3, 1933.18 Its duties
3 involve the custody of Federal buildings and construction equipment in
E1 Toledo. Under Reorganization Plan No. 1, effective July 1, 1939, the
3 Public Buildings Branch of the Procurement Division was transferred to
k the newly created Federal Security Agency.
L From the time of its establishment at Columbus until March 1. 1936,
a the Health Survey Office of the Division of Scientific Research was con—
} cerned only with a survey of disabling diseases. In Columbus and Frank»
1 lin County, since the latter date it has been devoted to the survey of
y communicable diseases in this vicinity. This Health Survey Ofiice is ,,
' administratively responsible to headquarters in Detroit.
t‘ The function of the Stream Pollution Investigation is to investigate
l stream pollution and discover the existence of contagious disease germs
. {z‘ . infesting streams used as a public water surely. It reports its findings
& to the Bureau of Public Health Service, and to the public generally. _
W_i, Field Survey Offices have been set up in various sections of the country
!, to study stream pollution problems peculiar to certain areas, and the
}. results have been transmitted to the Cincinnati office for final analyses
it and disposition. Much of the work has been confined to the Ohio and Mis—
l? sissippi rivers and their tributaries. The Public Health Service was
a transferred to the Federal Security Agency on July 1, 1939 in accordance
h 4 with Reorganization Plan No. 1.
| . The Secret Service Division was created under authority granted by an
H 2 act Of June 2}. 1860,19 which provided for the suppression of counterfeit—
? f ing of United States coins. This authority was extended to cover the
t counterfeiting of notes and other obligations and Securities of the Gov—
V . ernment by the act of July 11, 1869.20 The country is divided into dis»
, I . tricts, each of which is in charge of a Supervising Agent. 01110 and
l‘ ‘ Michigan comprise District 15, headquarters for which are in Detroit.21
a i The law of 1799 provided for six customs districts in the Northwest
1 Territory. The district of Ohio was to include “all the waters, shores,
H ; and inlets of the river Ohio, on the northern side, with the rivers,
b ‘ shores and waters connected therewith, lyilg to the eastward of the dis~ ‘
% trict of Massac....” The district of Massac extended as far east as the
l g eastern shore of the Wabash River. By the same low a collector for the
i 1 Ohio district was to be appointed by the President, and he was to reside
f t at or near the confluence of the Great Miami and Ohio Rivers, vhich was
9 g to be the sole port of entry or delivery for the district.?H The dis—
E i trict of Erie was to embrace the territory from the western boundary of
J i Pennsylvania to the western bank of the Miami (Maumee) n‘iver,23 but the ‘
i 1 President did not see fit for some tine to designate a port of entry at
% Q or near Toledo.
. 18gb, Stat., XLVII, 1517.
1' $3333., XII, 102.
glib-1a., KIT, 53}.
l iii-é; Fells..1rm€—ttlill_.l r3?-
.; ; figs. Stat... I, ass.
5; ? 231bid., I, big.
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4 J
if An act passed in 1805 created the Miami district from part of the dis-
5? trict of Erie. The district of Miami was to consist of the territory on
5 ' . Lake Erie between the west bank of the Vermillion River and the northern
:g cape of Miami Bay. The President was authorized to establish a pert of
j r delivery within the district.2L A collector for this district of fiiani
iii. was to reside at the port of entry, and surveyors were to reside at such
it ports of delivery as should be established. Danbury, on Sendusky Buy,
it was designated as the port of entry for this district. By a further act,
é ‘ in 1811, the district of fiiami was reduced by the establishment of the
i) district of Sandusky, which took in that part of the former district
ii which was east of the Western Cape of Sandushy Bay. This action necessi—
§S tated the establishment of a port of entry in the western portion of the
E district of Miami which up to that time had no such agency. The Presi—
3f dent was to designate such a place in the district of Sandusky and a col—
if lector was to be appointed to reside at the port of ontry.25 In 182l ’
’ the location of the customs office of this district was transferred to
J the town of Portland.26
" In 18MB Congress changed the tame of Portland to Sandusky.27 In 1887
‘ . the boundaries of the district of Sandusky were so modified as to
I i include the territory from the eastern bank of the Vermilion River to the
!1 western bank of the Portage River, and the district was to include all
l}" the islands at the head of Lake Erie east of a line drawn north from the
"’ western bank of the Portage River. In the same year Huron was named a
_ , customs station and remained so until 131M. Since then Huron has been
if designated as a port of entry for the district of Ohio and has been made
fl administratively responsible to the port of entry at Sandusky, which in
1 ‘ turn is under the headquarters port at Clevelrnd. Subports of entry have
i] : been set up under the jurisdiction of the San ushy station at Kelley’s
1' Island and at Put—ianay.
;’ i In accordance with the act of 1799 the President set up sometime later
1 i a port of entry at or near Cleveland. By the not of 1811 the district of
L Sandusky was cut off from the district of Erie.‘0 In 1825 the work of
V the port of entry at Cleveland was lessened when Fairport was designated
‘ - . as a port of delivery/".29 Increase in the amount of business being done
- at these ports caused Conneaut end Ashtabula to be named subports of
3 entry in 1896.30 and 1912.31
I Since the Customs Service had been created in 1789, there had been no
h .1 acts passed for the purpose of grouping and combining the districts.
Q "Customs districts and ports of entry had been established by acts of
3 1 Congress from tine to time as the result of the growth of commerce or
y 1 political pressure, but no effort was made by Congress to readjust the
g 1 lines of districts in accordance with changed conditions."32
E? {
[ r Bugs, Stat., II, 336. -
2‘ f 35.1119: II. 657.
3’; 3 20935:” III, 6M2.
g 271bid., V, 507.
serum, II, 657.
g 29Ibi§., IV. 129.
. BOIbid., XXIX, 123.
n 31Ibid., XXXVIII, 111.
1 BESchmechebier, Customs Service, 24.
i i
1 1 , .

5 'v’.
i 6
i Schneckebier continues then to give an interesting description of the
3 ' conditions existing in 1912. "For instance in 1912 the district of New
4 ‘ . Orleans comprised. almost the entire basin of the lilississippi River,
g extending from the Gulf of Mexico to LaCrosse, Wisconsin, and from Wheel—
3 P ing, West Virginia, to Lincoln, Nebraska. The collector in Washington
H t district was required by law to live and to keey his records at Port
U Townsend, 34 miles from the nearest seaport and inaccessible excegt by
9, beat, notwithstanding that 55.1 per cent of the receipts in the fiscal
$1 year 1903 were collected in Seattle, 35.1 per cent in Tacoma, 3.4 per
g cent in Port Townsend end 5.4 per cent at other ports. During the fiscal
3 year 1906, there were 50 ports at each of which the errefises exceeded the
S collections, the total receipts being $46,374.14 and the expenses
E $14l,131,13; among these were nine ports enj103ing 19 persons at an
i exoense of $4,864,98 at which there were no receiots.“33 An act was
A passed, however, on August 24, 191? which anthorized the President to ,
1 consolidate districts, and by executive order of Lbrch 3, 1915 forty—nine
l districts were established in the place ofnore rundred twentyHSix dis~
1 ‘ tricts and thirty—eight independent ports.O4 3: this order, Ohio became
‘ ’1'. , . the customs district of Ohio, Ember 41,
1 When the Appraiser at Cleveland was instituted is not known, but the
fl ‘ earliest records are dated 1874. In 1930 this office was placed under tke
H"‘ administrative control of the Collector of Custvus at Cleveland.
L" In l889 Columbus was designated es 9 port of delivery for receipt of
';» dutiable goods,55 Two years later the duties of tflis port were enlarged
I? and provision was made for the annointment of a fulltine surveyor,33
[‘ From tne date of the establishment of this port of deliver: it was admin—
1 istratively reswonsible to the headquarters fort for the district of Yew
h i Orleans. In 1914, Columbus was changed from the status of port of deliv—
| ; ery to that of jort of entry, and wes made resgonsible to the headcuir—
? j ters port for the newly established district of Ohio at Cleveland,
1 , Under provisions of the act of 1739, Cincinnati served as the port of
t entry and delivery for the district extending Between the Wabash River
” and the head of the Ohio River. I: 1802 the district of Marietta was
v . . created and ,‘2;ive;; jurisdiction over the district east of the: Scioto
. , River. Cincinnati remained the tort of delivery for the reduced dis—
3 ‘ trict. The date on which the office of Arpreiser was created at Cincin—
1 nati is not known, but it was at least as early as 1908, becanse the old-
fl ,: est records bear that date. Beginning in 1950 the AppTQiseT was placed
v under the control of tie collector,
i 3 . Dayton was Jade a port of delivery in 1904, and worked under the
it 1 administrative supervision of the cUstons collection district of few
1 § Orleans.37 In lSld it became a port of delivery for the newly creeted
t; ‘ district of Ohio and was made responsible to tie collector of customs at
g l the Headquarters Port, Cleveland,58
1 Akron was designated as a port of entry in March, 1937. Because of ‘
i L the small amount of imports and exports, however, it vas discontinued in
El, :
E S:Schmockebier, Crstons Service, 24.
3%Ibid.” 26. ”q“ "M“-
. 55537 _s_t_:=_t., ”or, 658.
351933., min, 18
{ 371mm, mail, j’wt.i, 171.
1 1 38:bid., XXXIII, pt.i, 623.
4 ‘~—”
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a? '
fl ' September, 1935. It was reopened in December of the same year under
§‘ " an agreement made between the Rubber henufacturers‘ Board of Trace
i ; and the Department of the Treasury; by this agreement the rubber man-
” r ufacturers guaranteed enough business to defray the cost of Operating
* 71 this office. -
a ‘ An act of 1850 made Toledo a port of entr for the district of Misti
,t , .
fiv ' (of Lake Erie), and provided that the Secretary of the Treasury Sgould
E‘ cause the records and customs house to be transferred to Toledo.

1 Toledo was continued as a port of entry when, in 1337, Congress rede-

j fined the district and included the territory between the westfign bank

“ of the Portage River and the western Bank of the Mauree River.‘ Since
a 191M the Toledo Office has been administratively responsible to the

i Cleveland headquarters office of the district of Chic.

1 in 1922 the Secretary of the Treasury created the Special Agency Ser
t vice. "The new unit was given control of all the investigator: work of 1

.. . I ., . . . . . J5. . . . ,. . .
. tee serv1ce;"Ll this work includes tie investigation OI frauds in impor—
t tetions, collecting information to assist in the administration of cusn
. to? laws, a:;d Lanai-lining the books and personnel of the service. This
‘7 unit has an Office in Cleveland, Ohio.



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:5 I' .
’5 REGIONAL 1115313519 03310:
5 Post Office Bldg., Prospect Ave,, 211 Si St.
5 This office wcs estrblished January 15, 1935 at its pretext ai~
t dress. Hone of its records have been lost or destroyed, except so— -
5, called useless papers which are destroyed only roon proper euthor—
5 ization.
5 l, 1925 to late, Correspondence concernitg various iecisions of the
”'5 Directors of the Veterans’ Administritio: Gui the Office of the
‘~ Comptroller General; also COIIGSPOLdfgce fertoini;j to daily routine
5 activities. (Occasionally, official.) 9 I 12 folders, 2 ft., in 5
5l draMer of steel filing case. 3. 4237. (loOl)
5 5 Aug, 3, 1953. Zecord of name, address, 321 votc or :ri certificate
5 5 numbers of veterans who Hare borrowed on tleir Aijustei Conrousation
5 5 Certificates, showing anount of loan, loan paid beck by veteran,
5 3 closing the case, (Rarely, official.) 3 x 5 cords, 6 in., in drawer
5 _ of wooden filinm case. B. 4246~A_ (3517)
I! ‘