1791:

Hopley Yeaton of New Hampshire commissioned as "Master of a Cutter in the Service of the United States for the Protection of the Revenue." This first commission of a seagoing officer of the United States was signed by George Washington and attested to by Thomas Jefferson.  Twelve other commissions of other officers of revenue cutters were signed on the same date.  Yeaton was subsequently assigned to the revenue cutter Scammel whose station was Portsmouth, New Hampshire.