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REGARDING DUTIES OF UNITED STATES INTERNAL-

REVENUE GAUGERS, STOREKEEPERS, AND

STOREKEEPER-GAUGERS.

JULY 30, 1906.

WASHINGTON:

GOVERNMENT PRINTING OFFICE.

1906.

609 AR

1106

INTRODUCTION.

This work contains the whole of the text of the Gaugers' Manual (No. 11, revised) and of the Gaugers' Weighing Manual (No. 11, revised, Supplement No. 1), together with portions of the Regulations and Instructions Concerning the Tax on Distilled Spirits (No. 7, revised April 15, 1901). These extracts are collated for the information of United States internal-revenue gaugers, storekeepers, and storekeeper-gaugers.

These extracts will also be of service to persons on the eligible list of the United States Civil Service Commission for appointment to the position of gauger, storekeeper, or storekeeper-gauger, in qualifying themselves to properly discharge the duties incident to such positions, and collectors are authorized to issue copies of the same to such persons upon application therefor.

ROBT. WILLIAMS, Jr.

Acting Commissioner.

WASHINGTON, D. C., July 30, 1906.

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154410

REGULATIONS AND INSTRUCTIONS

FOR

UNITED STATES INTERNAL-REVENUE GAUGERS.

TREASURY DEPARTMENT,

OFFICE OF THE

COMMISSIONER OF INTERNAL REVENUE,

Washington, March 10, 1900.

APPOINTMENT OF INTERNAL-REVENUE GAUGERS.

Section 3156, U. S. Revised Statutes, confers the power of appointing United States internal-revenue gaugers upon the Secretary of the Treasury, and the act of August 15, 1876 (section 3153a, Int. Rev. Compilation), empowers him, upon the recommendation of the Commissioner of Internal Revenue, to impose the duties of storekeeper and gauger upon one officer where the amount of spirits produced at the distillery to which such officer may be assigned is not sufficient, in the judgment of the Commissioner, to warrant the employment of two officers to perform the separate duties of storekeeper and gauger.

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Persons holding commissions as "storekeeper and gauger" will comply strictly with the instructions contained herein for the government of gaugers, while exercising the functions pertaining to that office.

Whenever it becomes impracticable for collectors to secure the services of persons who will accept the office of gauger, owing to the inadequacy of the compensation, they

The title of officers known throughout these instructions as 66 'storekeepers and gaugers" has been changed by legislation to "storekeepergauger." (See page 191.)

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