The Naval Officer of any port is appointed by the President, and holds his office four years, unless sooner removed. His duties are as follows: To examine quarter-yearly, or oftener, if directed so to do by the Secretary of the Treasury, the books, accounts, returns and money on hand of the collector, and make a full, accurate and faithful report of their condition to the Secretary of the Treasury; to receive copies of all manifests and entries; to estimate, together with the collector, the duties on all merchandise subject to duty, and no duties can be received without such estimates; to keep a separate record of such estimates, to countersign all permits, clearances, certificates, debentures and other documents to be granted by the collector; to examine the collector's abstract of duties (taxation) and other accounts of receipts, bonds and expenditures, and certify to their correctness if found right.

Every naval officer is entitled to a maximum compensation of $5,000 a year out of any and all fees and emoluments received by him. Deputy naval officers may be appointed by the respective naval officers, when necessary, and in several of the largest commercial cities of the United States they each receive a salary of $2,500 a year. The naval officers are responsible for the acts of their respective deputies.