Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the revenue laws of the United States be, and they are hereby, extended to and over the main land and waters of all that portion of territory ceded to the United States by the "treaty of peace, friendship, and limits, between the United States of America and the Mexican republic," concluded on the second day of February, in the year eighteen hundred and forty-eight, heretofore designated and known as Upper California.

Sec. 2. And be it further enacted, That all the ports, harbors, bays, rivers, and waters of the main land of the territory of Upper California shall constitute a collection district by the name of Upper California; and a port of entry shall be, and is hereby, established for said district at San Francisco, on the Bay of San Francisco, and a collector of customs shall be appointed by the President of the United States, by and with the advice and consent of the Senate, to reside at said port of entry.

Sec. 3. And be it further enacted, That ports of delivery shall be, and are hereby, established in the collection district aforesaid, at San Diego, Monterey, and at some convenient point within the territory of the United States, to be selected by the Secretary of the Treasury, as near as may be to the junction of the Rivers Gila and Colorado, at the head of the Gulf of California; and the collector of the said district of California is hereby authorized to appoint, with the approbation of the Secretary of the Treasury, three deputy collectors, to be stationed at the ports of delivery aforesaid.

Sec. 4. And be it further enacted, That the collector of said district shall be allowed a compensation of fifteen hundred dollars per annum and the fees and commissions allowed by law; and the said deputy collectors shall each be allowed a compensation of one thousand (dollars) per annum, and the fees and commissions allowed by law.

Sec. 5. And be it further enacted, That, until otherwise provided by law, all violations of the revenue laws of the United States, committed within the district of Upper California, shall be prosecuted in the District Court of Louisiana or the Supreme Court of Oregon, which courts shall have original jurisdiction, and may take cognizance of all cases arising under the revenue laws in the said district of Upper California, and shall proceed therein in the same manner and with the like effect as if such cases had arisen within the district or territory where the prosecution shall be brought.

Sec. 6. And be it further enacted, That this act shall take effect from and after the tenth day of March next.

Approved, March 3, 1849.