for under the instructions of the Treasury Department.1 And there shall be further paid, after the account thereof has Stationery, blank been rendered to and approved by the proper officers of the books, and post- Treasury, to each collector his necessary and reasonable March 3, 1865, § 1. charges for advertising, stationery, and blank-books used in age. the performance of his official duties, and for postage actually paid on letters and documents received or sent, and exclusively relating to official business; but no such account shall be approved unless it shall state the date and the particular items of every such expenditure, and shall be verified by March 3, 1865, § 1. oath or affirmation of the collector*: Provided, That the Secretary may Secretary of the Treasury be authorized to make such furlowance in certain ther allowances, from time to time, as may be reasonable in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, or from other circumstances, it may seem just to make such allowances. SEC. 1. make further al cases. May 8, 1872. Total net com lectors not to exceed $4,500. * * * * * And hereafter the total net compensation of collectors of pensation of col- internal revenue shall in no case exceed four thousand five hundred dollars per annum. (Extract from an act making appropriations for the legislativè, executive, and judicial expenses of the Government for the year ending June thirtieth, eighteen hundred and seventy-three, and for other purposes, approved May 8, 1872. 17 Stat., ch. 140, p. 68.) June 30, 1864. Collector may SEC. 39. And be it further enacted, That in case of the sickness or temporary disability of a collector to discharge such devolve his duties of his duties as cannot under existing laws be discharged by upon a deputy in case of sickness &c. 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 and his sureties shall be held responsible to the United States. June 30, 1864. SEC. 40. And be it further enacted, That in case of a vacancy Mar. 2, 1867, § 9. Occurring in the office of collector by reason of death, or any other Oldest deputy Cause, the deputies of such collector shall continue to act collector to act in until his successor is appointed; and the deputy of such col case of vacancy, lector longest in service at the time immediately preceding shall, until a successor shall be 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 Mar. 3, 1865, § 1. the appointment of a successor: Provided, That in case it shall appear to the Secretary of the Treasury that the interest of designate the the Government shall so require, he may, by his order, direct deputy in certain said duties to be performed by such other one of the said depuBond of deputy ties as he may in such order designate. And any bond or available to legal security taken from a deputy by such collector, pursuant to this act, shall be available to 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 cases. representatives and sureties. 1See June 30, 1864, sec. 24; also see July 20, 1858, sec. 28. during vacancy Be it enacted by the Senate and House of Representatives of Mar. 1, 1869, § 1. the United States of America in Congress assembled, That any Deputy collector deputy collector of internal revenue who has performed, or acting as collector may hereafter perform, under authority or requirement of entitled to receive law, the duties of collector of internal revenue in consequence same pay and comof any vacancy in the office of such collector, shall be en- vided by law for titled to and receive so much of the same pay and compensation as is provided by law for such collector; but no such payment shall in any case be made when the collector has received or is entitled to receive compensation for services rendered during the same period of time. the collector. ing of the forego Be it enacted by the Senate and House of Representatives of July 1, 1870. the United States of America in Congress assembled, That the Defining the true true intent and meaning of an act approved March one, intent and meaneighteen hundred and sixty-nine, entitled "An act to allow ing act. deputy collectors of internal revenue acting as collectors the pay of collectors, and for other purposes," is as follows, to wit: That any deputy collector of internal revenue who has performed, or may hereafter perform, under authority of law, the duties of collector of internal revenue, in consequence of any vacancy in the office of said collector, shall be entitled to, and shall receive, the salary and commissions allowed by law to such collector, or the allowance in lieu of said salary and commissions allowed by the Secretary of the Treasury to such collector, and that the Secretary of the Treasury is authorized to make to the said deputy collector such allowance in lieu of salary and commissions as he would by law be authorized to make to said collector. And said deputy collector shall not be debarred from receiving said salary and commissions, or allowances in lieu thereof, by reason of the holding of another Federal office by said collector during the time for which said deputy collector acts as collector: Provided, That all payments to said deputy collector shall be upon duly-audited vouchers. July 20, 1868. Assessors or col charge the duties SEC. 51. And be it further enacted, That from and after the passage of this act no assessor or collector shall be detailed or authorized to discharge any duty imposed by law lectors not to dison any other collector or assessor, but a supervisor of in- of other assessors ternal revenue may, within his territorial district, suspend or collectors. any collector or assessor for fraud, or gross neglect of duty, suspend for fraud, or abuse of power, and shall immediately report his action &c. to the Commissioner of Internal Revenue, with his reasons therefor in writing, who shall thereupon take such further action as he may deem proper. SEC. 1. * * * Supervisor may Mar. 2, 1867. Senate. That no assessor or collector shall be entitled to any No salary unportion of the salary pertaining to the office unless such less confirmed by assessor [or collector] shall have been confirmed by the Senate, except in cases of commissions to fill vacancies which may have happened by death or resignation during the recess of the Senate. (Extract from an act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending thirtieth of June, eighteen hundred and sixty-eight, and for other purposes, approved March 2, 1867. 14 Stat., ch. 166, p. 445.) June 30, 1864. SEC. 26. And be it further enacted, That in the adjustment July 13, 1866, § 9. of the accounts of assessors and collectors of internal revenue Fiscal year to be which shall accrue after the thirtieth of June, eighteen hundred observed in adjust and sixty-four, and in the payment of their compensation for ing accounts. case of two or more officers in same year. services after that date, the fiscal year of the Treasury shall be observed; and where such compensation, or any part of it, shall be by commissions upon assessments or collections, and shall during any year, in consequence of a new appointment, be due to more than one assessor or collector in the same district, such commissions shall be apportioned between such Commissions to assessors or collectors; but in no case shall a greater amount be apportioned in of the commissions be allowed to two or more assessors or collectors in the same district than is or may be authorized by law to be allowed to one assessor or collector. And the salary and commissions here- commissions of assessors and collectors heretofore earned and tofore earned. accrued shall be adjusted, allowed, and paid in conformity to the provisions of this section, and not otherwise; but no paysalary or commis- ment shall be made to assessors or collectors on account of salwithout certificate aries or commissions without the certificate of the Commissioner of Commissioner. of Internal Revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of the delay. Salaries and No payment of sions to be made July 20, 1868. June 6, 1872, § 12. supervisors. Salary. visors. SEC. 49. And be it further enacted, That the President may nominate, and, by and with the advice and consent of the Senate, Appointment of appoint, not exceeding ten officers to be called supervisors of internal revenue, each one of whom shall be assigned by the Secretary of the Treasury, on the recommendation of the ComJune 6, 1872, § 12. missioner of Internal Revenue, to duty in any part of the United States, and may be transferred from place to place, according to the exigency of the public service; and shall receive in addition to expenses necessarily incurred by him and allowed and certified by the said Commissioner as a compensation for his services, such salary as the Commissioner of Internal Revenue may deem just and reasonable, not exceeding three thousand dollars per annum. It shall Duties of super- be the duty of every supervisor of internal revenue, under the direction of the Commissioner, to see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with; to aid in the prevention, detection, and punishment of any frauds in relation thereto, and to examine into the efficiency and conduct June 6, 1872, § 12. of all officers of internal revenue; * and for such purposes May summon he shall have power to examine all persons, books, papers, and examine per accounts, and premises, and to administer oaths and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel a compliance with such summons in the same manner as Report to Com- assessors may do. It shall be the duty of every supervisor of internal revenue as aforesaid to report in writing to the Commissioner of Internal Revenue any neglect of duty, incompetency, delinquency, or malfeasance in office of any interJune 6, 1872, § 12. nal-revenue officer of which he may obtain knowledge, with a statement of all the facts in each case, and any evi· May transfer or dence sustaining the same; and he shall have power to suspend inspec- transfer any inspector, gauger, or store keeper from que tore-keepers. distillery or other place of duty to another, or from one col sons and papers. missioner. tors. gaugers, and lection district to another,* and may, by notice in writing, June 6, 1872, § 12. suspend from duty any such inspector, gauger, or storekeeper, and in case of suspension shall immediately notify the collector of the proper district and the Commissioner of Internal Revenue, and within three days thereafter make report of his action, and his reasons therefor, in writing, to said Commissioner, who shall thereupon take such further action as he may deem proper. Ibid. To be assigned internal to duty under any SEC. 50. And be it further enacted, That the Commissioner July 20, 1868. of Internal Revenue shall have power, whenever in his Employment of judgment the necessities of the service may require, to agents. employ competent agents, not exceeding twenty-five in num- June 6, 1782, § 12. ber at any one time, to be paid under the provisions of the seventh section of the "Act to amend existing laws relating to internal revenue, and for other purposes," approved March 2, 1867, and he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary, and that from and after the passage of this act no general or special agent, or inspector, by whatever name or designation he may be known, of the Treasury Depart. No agents or inment in connection with the internal revenue, except inspec- pointed, &c., in tors of tobacco, snuff, and cigars, and except as provided the internal revfor in this act, shall be appointed, commissioned, employed, or continued in office, and the term of office or employment act. of all such general or special agents or inspectors now authorized as aforesaid under employment at the time of the passage of this act shall expire ten days after this act shall take effect. * * * officer. revenue spectors to be ap connection with enue except as provided for in this May 8, 1872. Treasury author assist the proper ering and collect 9 States, without cept as provided. SEC. 1. From and after the passage of this act the Secretary of Secretary of the the Treasury shall have power to employ not more than ized to employ three persons to assist the proper officers of the Government three persons to in discovering and collecting any money belonging to the officers of the GovUnited States whenever the same shall be withheld by any ernment in discovperson or corporation, upon such terms and conditions as ing money belonghe shall deem best for the interests of the United States; ing to the United but no compensation shall be paid to such persons except compensation exout of the money and property so secured; and no person shall be employed under the provisions of this clause who shall not have fully set forth in a written statement, under oath, addressed to the Secretary of the Treasury, the character of the claim out of which he proposes to recover, or assist in recovering moneys for the United States, the laws by the violation of which the same have been withheld, and the name of the person, firm, or corporation having thus withheld such moneys; and if any person so employed shall receive or attempt to receive any money or other consideration from any person, firm, or corporation alleged thus to have withheld money from the United States, except in pursuance of the written contract made in relation thereto with the Secretary of the Treasury, such person shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not less than one thousand dollars or Penalties relating imprisoned not less than two years, or both, in the discretion of any court of the United States having jurisdiction; thereto. July 20, 1868. storekeepers. Salary. To take oath and give bond. of warehouse. and the person so employed shall be required to make report of his proceedings under such contract at any time when required to do so by the Secretary of the Treasury. (Extract from an act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June thirtieth, eighteen hundred and seventy-three, and for other purposes. Approved May 8, 1872. 17 Stat., ch. 140, p. 69.) SEC. 52. And be it further enacted, That there shall be Appointment of appointed by the Secretary of the Treasury such number internal -- revenue of internal revenue storekeepers as may be necessary, the compensation of each of whom shall be determined by the Commissioner of Internal Revenue, not exceeding five dollars per day, to be paid by the United States, one or more of whom shall be assigned by the Commissioner of Internal Revenue to every bonded or distillery warehouse established by law; and no such storekeeper shall be engaged in any other business while in the service of the United States without the written permission of the Commissioner of Internal Revenue. Every storekeeper shall take an oath faithfully to perform the duties of his office, and shall give a bond, to be approved by the Commissioner of Internal Revenue, for the faithful discharge of his duties, in such form and for such amount as the Commissioner may To have charge prescribe. Every storekeeper shall have charge of the warehouse to which he may be assigned, under the direction of the collector controlling the same, which warehouse shall be in the joint custody of such storekeeper and the proprietor thereof, and kept securely locked, and shall at no time be unlocked and opened, or remain open, unless in the presence of such storekeeper or other person who may be designated to act for him as hereinafter provided; and no article shall be received in or delivered from such warehouse except on an order or permit addressed to the storekeeper and signed by the collector having control of the To keep a ware. Warehouse. Every storekeeper shall keep a warehouse book, which shall at all times be open to the examination of any revenue officer, in which he shall enter an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of the deposit, by whom manufactured or produced, the number and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, and by whom gauged, inspected, or weighed, and if distilled spirits, the number of gauge or wine-gallons and of proof-gallons; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the number of gauge or wine-gallons, and of proof-gallons, shall also be stated; and such further particulars shall be entered in the warehouse books as may be prescribed or found necessary for the identification of the packages, to insure the correct delivery thereof and proper accountability house-book. |