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ment and collection of internal revenue; provides hydrometers, and proper adhesive stamps, and stamps and dies for expressing and denoting the several stamp and percentage duties.

Under regulations established by the Secretary of the Treasury, after due public notice, the Commissioner receives bids and makes contracts for supplying stationery, blank-books, and blanks to the Collectors of Internal Revenue.

le may withhold the amount of salary or commissions due a collector until all reports required by law or regulation have been received. He may prescribe the notice to be given by collectors to deputy collectors when revoking their appointments. He may prescribe the form of oath to be taken by inspectors of tobacco and cigars. He is authorized to prescribe the amount of fees to be paid to gaugers, to be determined by the quantity gauged.

He may, whenever in his judgment the necessities of the service require, employ not exceeding 35 agents, to be paid such compensation as he may deem proper, not to exceed the appropriation made therefor, and he may assign them under the direction of any officer of internal revenue, or to any other special duty.

These agents are assigned as follows: one in charge of the Division of Internal Revenue Agents in the Bureau of Internal Revenue. The remaining 34 are distributed over the country, wherever distilleries, breweries, or manufactories of tobacco are established.

DUTIES OF INTERNAL REVENUE AGENTS.

Their duties consist in watching distilleries and breweries, visiting them at short intervals without notice, inspecting the conduct of gaugers and store-keepers to see that they discharge their duties, and in searching for illicit distilleries and bringing to justice violators of the laws in the various departments relating to internal revenue, also in examining the offices of Collectors of Internal Revenue when required to do so by the Commissioner. They must be on the alert at railroad stations and at steamboat landings, to see to the receipts and shipments of distilled spirits, and to compare them with the records kept by distillers and liquor-dealers.

This corps

is very efficient and useful

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traint.

He is required to make inquiries, determinations, and assessments of all taxes and penalties imposed by law, where such taxes have not been duly paid by stamp at the time and in the manner provided by law, and to certify

a list of such assessments when made to the proper collectors for collection.

He is authorized to determine by regulation the fees and charges to be allowed in all cases of distraint and other seizures, and to determine whether any expense incurred in making any distraint or seizure was necessary.

He has charge of all real estate assigned, set off, or conveyed, by purchase or otherwise, to the United States, in payment of debts arising under the Internal Revenue laws, and of all trusts created for the use of the United States in payment of such debts, and may, with the approval of the Secretary, upon not less than twenty days' notice, sell and dispose of such lands for the payment of such debts.

When any such debts shall have been paid, with interest, the Commissioner, with the approval of the Secretary, may release and convey such real estate to the debtor from whom it was taken, or to his heirs or legal representatives.

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It is his duty, with the approval of the Secretary, to establish such regulations as may be necessary for the observance of revenue officers, district attorneys, and marshals respecting suits, and such as will fix the just responsibility of those officers and the prompt collection of all revenues and debts due and accruing to the United States under the Internal Revenue laws.

He is authorized, subject to the regulations prescribed by the Secretary of the Treasury, on appeal made to him, to refund all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected.

He may prescribe, for use in the prevention and detection of frauds by distillers of spirits, such hydrometers, saccharometers, weighing and gauging instruments as may be necessary.

He prescribes the form of bond to be given by distillers. He provides locks and seals for tubs, stills, cisterns, etc., and may require them put on when he deems it necessary. Warehouses must be approved by him.

The Commissioner may require the transfer of goods from a warehouse when, in his opinion, the warehouse in which they are stored is unsafe.

He may, under regulations prescribed by him, with the approval of the Secretary of the Treasury, issue tax-paid stamps for restamping distilled spirits upon which tax has been paid, but from which the stamps have been lost or destroyed by unavoidable accident.

He may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and the collection of the tax thereon, as he may deem most effective for the prevention of frauds in the payment of such tax. These taxes are paid by stamps.

He may prescribe the form of the returns of the monthly amount of circulation, of deposits, of notes, and of capital, to be made by every National banking association, State bank, or banker, or association, on which a tax of ten per centum is levied. In default of such returns, the Commissioner is authorized to estimate the amount of such circulation, deposit, capital, and notes, upon the best information he can obtain.

Whenever the mode or time of assessing or collecting any tax which is imposed is not provided for, the Commissioner of

Internal Revenue may establish the same by regulation.

He is authorized, with the approval of the Secretary of the Treasury, to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the Internal Revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.

He must estimate in detail, by collection districts, the expense of assessing and the expense of the collection of internal revenue, and submit the same to Congress at the commencement of each session.

SOLICITOR OF INTERNAL REVENUE.

The Solicitor of Internal Revenue has an office in the Bureau of Internal Revenue. This officer is the legal adviser of the Commissioner, and he gives opinions and his reasons therefor to the Commissioner on matters of law connected with compromise cases, and such opinions must be filed in the Commissioner's Office.

The Bureau of Internal Revenue comprises the following divisions: Chief Clerk's Office and Appointment Division, Law, Tobacco, Accounts, Stamps, Assessments, Distilled Spirits, and Revenue Agents.

The total cost of collecting the internal revenue for the fiscal year ended June 30, 1879, was $4,205,632.18. Total receipts for the same year were $113,449,621.38. The per cent. of cost of collection to receipts was 30.

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1 clerk.........

2 clerks, each......

1 assistant messenger..

.per month $100
annum 900

66

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720

Employés paid from appropriation "For dies, paper, and stamps :"

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Per Annum.
..$1800
1400

Per Annum.

INTERNAL REVENUE SERVICE.

DUTIES OF COLLECTORS.

720

shall devolve upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or defaults of such deputies

the Collector and his sureties shall be held responsible to the United States.

In case of a vacancy occurring in the office of Collector, the deputies of such Col900 lector shall continue to act until his succes720 sor is appointed, the deputy of such Collector senior in service shall discharge all the duties of Collector, and also the duties of $2100 disbursing agent; and of two or more dep1600 uties appointed on the same day, the one 900 residing nearest the residence of the Collector when the vacancy occurred shall discharge the said duties until another Collector is appointed. When it appears to the Secretary of the Treasury that the interest of the Government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may designate. For the official acts and defaults of the deputy upon whom said duties are devolved, remedy shall be had on the official bond of the Collector, as in other cases; and for the official acts and defaults of such deputy as acting disbursing agent, remedy shall be had on the official bond of the Collector as disbursing agent. And any bond or security taken from a deputy by a Collector, pursuant to Section 12 of "An act to amend existing customs and Internal Revenue laws and for other purposes," approved February 8, 1875, shall be available to his legal representatives and sureties to indemnify them for loss or damage accruing from any act or omission of duty by the deputy so continuing or succeeding to the duties of such Collector.

It is the duty of Collectors or their deputies in their respective districts, and they are authorized, to collect all the taxes imposed by law, however the same may be designated; and every Collector and Deputy Collector must give receipts for all sums collected by him.

Where it is not otherwise provided, the Collector must, in person or by deputy, within ten days after receiving any list of taxes from the Commissioner of Internal Revenue, give notice to each person liable to pay any taxes stated therein, to be left at his dwelling or usual place of business, or to be sent by mail, stating the amount of such taxes and demanding payment thereof. If such person does not pay the taxes within ten days after the service or the sending by mail of such notice, it shall be the duty of the Collector or his deputy to collect the said taxes, with a penalty of five per centum additional upon the amount of taxes, and interest at the rate of one per centum per month.

Any Collector or Deputy Collector may, for the collection of taxes imposed upon any person, and committed to him for collection, proceed to collect the same by distraint and sale of the goods, chattels, and effects of the person delinquent; and when the goods, chattels, and effects are insufficient to satisfy the taxes, he may collect the same by seizure and sale of real estate. Certain goods and effects are specially exempted: see Section 3187 Revised Statutes. Collectors may appoint deputies, for whom they are responsible for their acts and compensation.

In case of the sickness or absence of a Collector, or in case of his temporary disability to discharge his duties, they

The Deputy Collector, while discharging the duties of Collector during the pendency of a vacancy, shall be entitled to the salary and commissions or allowances of the Collector. Collectors supervise the duties of gaugers and of storekeepers, and they are required to report violations of the Internal Revenue laws to the district attorneys. Every Collector, Deputy Collector, and inspector may administer oaths and take evidence touching the administration of the revenue laws.

Every Collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay a special tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.

Following is a schedule comprising the Collectors, Deputy Collectors, clerks, gaugers, storekeepers, and inspectors employed in the several districts, with their compensation.

Every Collector or Deputy Collector may enter the premises of any person and make returns, when such person refuses or neglects to render returns, or who renders a false or fraudulent return, and they (also inspectors) may enter any Collectors are entitled to a fixed salary premises where articles subject to tax are of $1500 and certain commissions on colkept, for the purpose of examining them. lections, out of which they must compenCollectors must pay all taxes collected sate their deputies and clerks, and they into the Treasury of the United States cannot receive, in the aggregate, compendaily, without abatement, but the Secre-sation exceeding $4500 per annum each. tary of the Treasury may, in districts remote from a Government depository, extend the time of payment not exceeding one month.

The Commissioner of Internal Revenue has prescribed the following fees for the compensation of gaugers:

For gauging 1600 gallons........

66

50 66

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66

100

66

66

66

200

66

66

66

300

66

66

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Per Diem.

...................

........$5.00

1.60

2.00

2.50

... 3.00

3.20

3.40

3.60

3.80

4.00

Every Collector within his collection district, and every Internal Revenue agent, must see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with, and must aid in the prevention, detection, and punishment of any frauds in relation thereto. And it is the duty of every Collector and of every Internal Revenue agent to report to the Commissioner in writing any neglect of duty, incompe- INTERNAL REVENUE COLLECTION tency, delinquency, or malfeasance in office of any Internal Revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the

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It shall be the duty of Collectors of Internal Revenue to act as disbursing agents 1 gauger........................ of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the Internal Revenue SECOND DISTRICT OF ALABAMA (MONTGOMERY).

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Every Collector shall, at the expiration of each month after he commences his 1 66 collections, transmit to the Commissioner i gauger... of Internal Revenue a statement of the collections made by him within the month. It is the duty of Collectors, in their respective districts, to prosecute for the recovery of any sums which may be forfeited by law; but no suit for the recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Commissioner of Internal Revenue authorizes or sanctions the proceedings.

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