The Revenue Cutter Service was established as a result of the Tariff Act of 1790, commissioned by the United States Congress to bolster revenue collection and enforce customs regulations. As the young nation sought to manage its financial obligations and expand its trade capabilities, the service became essential in preventing smuggling, especially with the increase in imported goods following the nation's independence. The initial fleet consisted of ten cutters built in various regions across the nascent country, each tasked with safeguarding American economic interests against illegal activities at sea.

The cutters were designed to be swift and well-armed, enabling them to chase down smugglers and enforce customs laws efficiently. Crews were composed of skilled sailors who received training in naval tactics and seamanship, reflecting an early understanding of the importance of maritime law enforcement. The Revenue Cutter Service was revolutionary for its time, representing a structured approach to federal maritime enforcement, which had been largely absent before the new tariff legislation.

As the service evolved, its responsibilities increased. Beyond customs enforcement, cutters also played critical roles in search and rescue missions and had the authority to assist in the enforcement of tariffs against foreign vessels. This multi-faceted mission helped sow the seeds for the organization that would later evolve into the United States Coast Guard, formally established in 1915. The foundational principles of the Revenue Cutter Service continue to influence maritime law enforcement and trade regulation today.