30 June, 1864, § 3. sioner. 5. That the President shall appoint in the Department of the 3 March, 1863, § 19. Treasury, by and with the advice and consent of the Senate, a competent person, who shall be called the Deputy Commissioner of Internal Revenue, * # * * * who shall be charged with such duties in the Bureau of Internal Revenue as may be prescribed ers. by the Secretary of the Treasury, or as may be required by law, and who shall act as Commissioner of Internal Revenue in the absence of that officer, and exercise the privilege of franking all letters and documents pertaining to the office of Internal Revenue. 6. That the office of the Commissioner of Internal Revenue be 13 July, 1866, § 64. reorganized so as to includeReorganization ternal Revenue. One Commissioner of Internal Revenue, with a salary of six of the office of Inthousand dollars, and one Deputy Commissioner, with a salary of three thousand five hundred dollars; which offices are already created, and the duties thereof defined by law; and to authorize, under the direction of the Secretary of the Treasury, the employ- Officers, clorks, ment of the following additional officers and clerks, and with the employés, salaries hereinafter specified, namely: Two Deputy Commissioners, each with a salary of three thousand dollars One Solicitor, with a salary of four thousand dollars; Seven heads of divisions, each with a salary of two thousand five hundred dollars. Thirty-four clerks of class four; forty-five clerks of class three; fifty clerks of class two; and thirty-seven clerks of class one; Fifty-five female clerks; Five messengers, three assistant messengers, and fifteen laborers. And a sum sufficient to pay the additional salaries of officers, clerks, and employés herein authorized is hereby appropriated out of any money in the treasury not otherwise appropriated; and this section shall take effect from and after the thirtieth day of June, eighteen hundred and sixty-six. their salaries. and Revenue agents.. 7. That the Secretary of the Treasury may appoint not ex- 3 March, 1863, § 20. ceeding three revenue agents, whose duties shall be, under the direction of the Secretary of the Treasury, to aid in the prevention, detection, and punishment of frauds upon the revenue, who shall be paid such compensation as the Secretary of the Treasury may deem just and reasonable, not exceeding two thousand dollars per annum. The above salaries to be paid in the same manner as are other expenses for collecting the revenue. 3 March, 1865, § 1. Revenue agents. Duties. 8. That the Secretary of the Treasury may appoint not exceed 30 June, 1864, § 4. ing ten revenue agents, whose duties shall be, under the direction of the Secretary of the Treasury, to aid in the prevention, detection, and punishment of frauds upon the internal revenue, and in the enforcement of the collection thereof, who shall be paid, in addition to the expenses necessarily incurred by them, such compensation Compensation. as the Secretary of the Treasury may deem just and reasonable, not exceeding two thousand dollars per annum. The above salaries to be paid in the same manner as are other expenses for collecting the revenue. Inspectors. 9. That the Secretary of the Treasury may appoint inspectors 30 June, 1864. § 6. in any assessment district where in his judgment it may be necessary for the purposes of a proper enforcement of the internal revenue laws or the detection of frauds; and such inspectors and revenue agents aforesaid shall be subject to the rules and regulations of the said Secretary, and have all the powers conferred upon any other officers of internal revenue in making any examination receiving unlaw of persons, books, and premises which may be necessary in the Compensation. discharge of the duties of their office; and the compensation of such inspectors shall be fixed and paid for such time as they may be actually employed, not exceeding four dollars per day, and 113 July, 1866, § 9. their just and proper travelling expenses. And any inspector or Punishment for revenue agent, or any special agent appointed by the Secretary ful compensation of the Treasury, who shall demand or receive any compensation, and for extortion. fee, or reward, other than such as are provided by law for or in regard to the performance of his official duties, or shall be guilty of any extortion or wilful oppression in the discharge of such du ties, shall, upon conviction thereof in any circuit or district court of the United States having jurisdiction thereof, be subject to a fine of not exceeding one thousand dollars, or to imprisonment for not exceeding one year, or both, at the discretion of the court, and shall be dismissed from office, and shall be forever disqualified from holding any office under the government of the United States. And one-half of the fine so imposed shall be for the use of the United States, and the other half for the use of the person, to be ascertained by the judgment of the court, who shall first give the information whereby any such fine may be imposed. July, 1862, § 2. tricts. for each district. 10. That, for the purpose of assessing, levying, and collecting the duties or taxes hereinafter prescribed by this act, the President of the United States be, and he is hereby, authorized to divide, respectively, the States and Territories of the United States and the District of Columbia into convenient collection districts, and to nominate, and, by and with the advice and consent of the Senate, Assessor and to appoint an assessor and a collector for each such district, who collector appoint'd shall be residents within the same: Provided, That any of said States and Territories and the District of Columbia may, if the President shall deem it proper, be erected into and included in one Limitation of the district: Provided, That the number of districts in any State shall number of districts not exceed the number of representatives to which such State shall be entitled in the present Congress, except in such States as are entitled to an increased representation in the thirty-eighth Congress, in which States the number of districts shall not exceed the number of representatives to which any such State may be so enAdditional dis titled: And provided further, That in the State of California the tricts in California. President may establish a number of districts not exceeding the number of senators and representatives to which said State is entitled in the present Congress. And the President is hereby authorized to alter the respective collection districts provided for in said section as the public interests may require. 30 June, 1864, § 7.* Districts may be altered. 30 June, 1864, § 8. 3 March, 1865, 1. 13 July, 1866, 9. Assessors to di into ⚫ assessment districts. 11. That each assessor shall divide his district into a convenient number of assessment districts, which may be changed as often as may be deemed necessary, subject to such regulations and limitations as may be imposed by the Commissioner of Internal Revevide their districts nue, within each of which [the assessor, whenever there shall be a vacancy, shall appoint, with the approval of said Commissioner,] one or more assistant assessors, who shall be a resident of such assessment district; and in case of a vacancy occurring in the office of assessor by reason of death or any other cause, the assistant assessor of the assessment district in which the assessor resided at the time of the vacancy occurring shall act as assessor until an appointment filling the vacancy shall be made. In case of va cancy in the office of assessor, *The remaining portion of this section is as follows: SEC. 7. And be it further enacted, That the second section of an act entitled "An act to provide internal revenue to support the government and to pay interest on the public debt," approved July one, eighteen hundred and sixty-two, shall remain and continue in full force. 12. That the Secretary of the Treasury is hereby authorized to 15 Jan., 1866, § 1. appoint any assistant assessors of internal revenue now provided by law. of. Collectors to give 13. That before any collector shall enter upon the duties of his 30 June, 1864, § 9. office, he shall execute a bond for such amount as shall be prescribed by the Commissioner of Internal Revenue, under the direc- bonds. tion of the Secretary of the Treasury, with not less than five sureties to be approved by the Solicitor of the Treasury, conditioned Conditions therethat said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; which bond shall be filed in the office of the First Comptroller of the Treasury. And such collector shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said Commissioner shall prescribe. Bond may be renewed. required. ers Duties and pow 14. That each collector shall be authorized to appoint, by an 30 June, 1864, § 10. instrument of writing under his hand, as many deputies as he may Deputy collec think proper, to be by him compensated for their services, and also tors. to revoke any such appointment, giving such notice thereof as the Commissioner of Internal Revenue shall prescribe; and may require Bonds may be bonds or other securities, and accept the same, from such deputy; and each such deputy shall have the like authority, in every respect, to collect the duties and taxes levied or assessed within the portion of the district assigned to him which is by this act vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States and to individuals, as the case deputies. may be, for all moneys collected, and for every act done by any of his deputies whilst acting as such, and for every omission of duty. 15. That in case of the sickness or temporary disability of a collector to discharge such of his duties as cannot under existing laws be discharged by a deputy, they may be devolved by him upon one of his deputies; and for the official acts and defaults of such deputy the collector or his sureties shall be held responsible to the United States. Collector responsible for acts of 30 June, 1884. §39. Collector may de volve his duties upon a deputy in case of sickness. 3 March, 1865, § 1. Oldest deputy case of vacancy. 16. That in case a collector shall die, resign, or be removed, the 30 June, 1864,540 deputies of such collector shall continue to act until his successor is appointed; and the deputy of such collector longest in service at the time immediately preceding shall, until a successor shall be collector to act in appointed, discharge all the duties of said collector; and for the official acts and defaults of such deputy a remedy shall be had on the official bond of the collector, as in other cases; and of two or more deputy collectors appointed on the same day, the one residing nearest the residence of the collector at the time of his death, resignation, or removal, shall discharge the said duties until the appointment of a successor: Provided, That in case it shall appear designate deputies to the Secretary of the Treasury that the interest of the govern- in certain cases. ment shall so require, he may, by his order, direct said duties to be performed by such other one of the said deputies as he may in such order designate. And any bond or security taken from a deputy by such collector, pursuant to this act, shall be available to &c., in his legal representatives and sureties to indemnify them for loss or damage accruing from any act of the deputy so continuing or succeeding to the duties of such collector. Secretary may Bond of deputy available to heirs. case of 1038. 30 June, 1864, § 22. 13 July, 1866, § 9. Compensation of Assessors. Salary. $4,000. Office rent. Clerk hire. 17. That there shall be allowed and paid to the several assessors a salary of fifteen hundred dollars per annum, payable quarterly; and, in addition thereto, where the receipts of the collection district shall exceed the sum of one hundred thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one-half of one per centum upon the excess of receipts over one hundred thousand dollars. Where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed six hundred thousand, one-fifth of one per centum upon the excess of receipts over four hundred thousand dollars. Where the receipts shall exceed six hundred thousand dollars, one-tenth Not to exceed of one per centum upon such excess; but the salary of no assessor shall in any case exceed the sum of four thousand dollars. And the several assessors shall be allowed and paid the sums actually and necessarily expended, with the approval of the Commissioner of Internal Revenue, for office rent; but no account of such rent shall be allowed or paid until it shall have been verified in such manner as the Commissioner shall require, and shall have been audited and approved by the proper officers of the Treasury Department. And the several assessors shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges for clerk-hire; but no such account shall be approved unless it shall state the name or names of the clerk or clerks employed and the precise periods of time for which they were respectively employed, and the rate of compensation agreed upon, and shall be accompanied by an affidavit of the assessor stating that such service was actually required by the necessities of his office, and was actually rendered, and also by the affidavit of each clerk, stating that he has rendered the service charged in such account on his behalf, the compensation agreed upon, and that he has not paid, deposited, or assigned, or contracted to pay, deposit, or assign any part of such compensation to the use of any other person, or in any way, directly or indirectly, paid or given, or contracted to pay or give, any reward or compensation for his Chief clerk may office or employment, or the emoluments thereof; and the chief in the absence of clerk of any such assessor is hereby authorized to administer, in the absence of the assessor, such oaths or affirmations as are reCompensation of quired by this act. And there shall be allowed and paid to each assistant assessors. assistant assessor four dollars for every day actually employed in collecting lists and making valuations, the number of days necessary for that purpose to be certified by the assessor, and three dollars for every hundred persons assessed contained in the tax list, as completed and delivered by him to the assessor, and twenty-five cents for each permit granted for making tobacco, snuff, or cigars; and assistant assessors may be allowed, in the settlement of their accounts, such sum as the Commissioner of Internal Revenue shall approve, not exceeding three hundred dollars per annum, for office rent; but no account for such rent shall be allowed or paid until it shall have been verified in such manner as the Commissioner of Internal Revenue may require, and shall have been audited and approved by the proper officers of the Treasury Department; and assistant assessors, when employed outside of the town in which they reside, in addition to the compensation now allowed by law, shall, during such time so employed, receive one dollar per day; and the said assessors and administer oaths assessor. Stationery, blank books, postage, and publica Accounts to be verified by oath. Commissioner may contract for Secretary may allow additional compensation in assistant assessors, respectively, shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges for stationery and blank books used in the discharge of their duties, and for postage actually paid on letters and documents received and cation. sent, and relating exclusively to official business, and for money actually paid for publishing notices required by this act: Provided, That no such account shall be approved unless it shall state the date and the particular item of every such expenditure, and shall be verified by the oath or affirmation of such assessor or assistant assessor; and the compensation herein specified shall be in full for all expenses not otherwise particularly authorized: Provided further, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the stationery, &c. Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank books, and blanks to the assessors, assistant assessors, and collectors in the several collection districts : Provided further, That the Secretary of the Treasury shall be, and he is hereby, authorized to fix such additional rates of compensation to be made to assessors and assistant assessors in cases certain cases. where a collection district embraces more than a single congressional district, and to assessors and assistant assessors, revenue agents, and inspectors in Louisiana, Georgia, South Carolina, Alabama, Florida, Texas, Arkansas, North Carolina, Mississippi, Tennessee, California, Nevada, and Oregon, and the Territories, as may appear to him to be just and equitable, in consequence of the greater cost of living and travelling in those States and Territories, and as may, in his judgment, be necessary to secure the services of competent officers; but the compensation thus allowed shall not exceed the rate of five thousand dollars per pensation. annum. Collectors of internal revenue acting as disbursing officers Collectors shall shall be allowed all bills of assistant assessors heretofore paid by assistant assessors them in pursuance of the directions of the Commissioner of Internal heretofore Revenue, notwithstanding the assistant assessor did not certify to informality. hours therein, or that two dollars per diem was deducted from his salary or compensation before computation of the tax thereon. 18. That assistant assessors shall make out their accounts for pay 30 June, 1864, § 24. and charges allowed by law monthly, specifying each item and including the date of each day of service, and shall transmit the same, verified by oath or affirmation, to the assessor of the district, who shall thereupon examine the same, and, if it appear just and in accordance with law, he shall indorse his approval thereon, but otherwise shall return the same with objections. Any such account so approved may be presented by the assistant assessor to the col- approved by aslector of the district for payment, who shall thereupon pay the same, And paid by coland, when receipted by the assistant assessor, be allowed therefor upon presentation to the Commissioner of Internal Revenue. Where any account, so transmitted to the assessor, shall be objected to, Commissioner. in whole or in part, the assistant assessor may appeal to the Commissioner of Internal Revenue, whose decision on the case shall be final. And should it appear at any time that any assessor has knowingly or negligently approved any account, as aforesaid, al- gently approved lowing any assistant assessor a sum larger than was due according deducted from his to law, it shall be the duty of the Commissioner of Internal Revenue, upon proper proof thereof, to deduct the sum so allowed from Limit of com be allowed bills of paid, notwithstanding Assistant assessors to make out accounts. Account to be sessor. lectors. Assistant assessor may appeal to Amount negli pay. |