From: Dictionary of American Naval Fighting Ships, Vol.IV- p214

Manhattan

An Indian tribe of the Wappinger Confederacy which occupied the area now the site of New York City, and which gave its name to the island at the northern end of New York Bay, bounded by the Hudson, the East, and the Harlem Rivers.

The second Manhattan (Cutter No 30) was built in Panama in 1918 for use by the U.S. Coast Guard. She sailed from Cristobal, C.Z., 3 January 1919 for New York where she was employed as a patrol vessel in the 5th Naval District until 28 August 1919 when she was returned to the custody of the Treasury Department.