US War Department - War of the Rebellion (Series I, Volume L, part II, pgs. 71 - 103).

Abstract

"Victor Smith, collector of customs, arrived at Port Townsend in the early part of the month in the U. S. revenue cutter Shubrick for the purpose of taking possession of the custom house at that port. Lieutenant Merryman of the cutter Joe Lane, the acting collector during the recent absence of Smitha Washington declined turning over papers etc unless Smith showed authority, Lieut Marryman believe that Smith had not qualified according to law."