4. Produce another class of political divisions. These attend to legal differences involving the laws of the general government, but of a secondary class. They are more numerous than the Circuit Courts. In some States there is but one, and some have several, according to size and population.
COLLECTION DISTRICTS.
5. Another class of districts has been formed, for the purpose of collecting the duties on imported goods. These are called “collection districts.” They extend along, and embrace the whole sea coast and the shores of navigable lakes and rivers. In a few instances they are located inland, at points where goods may be brought into the United States by land. Each collection district has a port of entry, and very often several ports of delivery; also a collector of customs, and generally a custom house.
6. Another class of collection districts was formed during the late civil war. They grew out of the war, and were established for the collection of the tax termed the “internal revenue,” which had to be levied to pay the war expenses. These districts differ entirely, both in their objects and in the territory embraced within them, from those established for the purpose of collecting duties on imports, and correspond as far as practicable with the Congressional districts in each State.
LAND DISTRICTS.
7. Land districts may also be noticed among these divisions. In every State and Territory where there are public lands for sale, after they are surveyed and mapped, they are divided into districts—two, three or four, in each State and Territory—as convenience and economy may dictate. In each district a land office is established for the sale of the lands in said district.
LIGHT HOUSE DISTRICTS.
8. Again, the whole of our sea coasts, both on the Atlantic and Pacific oceans, together with the shores of the navigable lakes and rivers, are divided into twelve light house districts (or their number must not exceed that,) for the purpose of building, repairing, illuminating and superintending the light houses on all the coasts and shores wherever located. These are the principal divisions we have to notice. It is important to have a knowledge of them, for with such knowledge we can better understand how government affairs are conducted.