The United States Revenue Cutter Service (USRCS) was set up in 1790 when President George Washington signed an act allowing the building of 10 boats.[1] They were designed to collect customs duties and taxes and to protect against smuggling.[2] They were also tasked with making sure shipments of goods from the United States were getting through to markets in other countries.[2] In 1915, President Woodrow Wilson signed the "Act to Create the Coast Guard".[3] This designated the United States Coast Guard as a branch of the US military.[3] It was formed by merging the Revenue Cutter Service with the United States Life-Saving Service.[3]