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therein the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable.

SEC. 3976. SALE OF PERSONAL PROPERTY.

(a) AUTHORIZATION AND PROCEDURE.-The said marshal shall, himself, or by his deputy, immediately proceed to levy and collect the sum which may remain due, with 5 per centum thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides.

(b) BILL OF SALE.-The bill of sale of the officer of any goods, chattels, or other personal property, distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same.

SEC. 3977. SALE OF REAL PROPERTY.

(a) AUTHORIZATION AND PROCEDURE.-For want of goods and chattels, or other personal effects of such collector, sufficient to satisfy any warrant of distress, issued as aforesaid, the real estate of such collector, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks next before the time of sale, in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, shall be sold at public auction by the marshal or his deputy.

(b) DEED OF CONVEYANCE.-Upon such sale, the marshal shall make and deliver to the purchaser of the premises sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, and said deed so made shall invest the purchaser with all the title and interest of the defendant named in said warrant, existing at the time of the seizure thereof.

SEC. 3978. DISPOSITION OF PROCEEDS OF SALE.

All moneys that may remain of the proceeds of such sale of personal or real property, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the property sold as aforesaid.

TABLE OF CONTENTS

CHAPTER 42-DEPUTY COLLECTORS OF INTERNAL REVENUE

Sec. 3990. Number, appointment, and compensation.

Sec. 3991. Revocation of appointment.

Sec. 3992. Bonds.

Sec. 3993. Collection authority.

Sec. 3994. Detail to other collection districts.

Sec. 3995. Deputy as acting collector.

Sec. 3996. Retention of deputies pending appointment of successor collector. Sec. 3997. Administration of oaths.

CHAPTER 42-DEPUTY COLLECTORS OF
INTERNAL REVENUE

SEC. 3990. NUMBER, APPOINTMENT, AND COMPENSATION.
Each collector shall be authorized to appoint, by an instrument in
writing under his hand, as many deputies as he may think proper,
to be compensated for their services by such allowances as shall be
made by the Secretary, upon the recommendation of the Commis-
sioner: Provided, That the Secretary, on the recommendation of the
Commissioner, be authorized to make such further allowances, from
time to time, as may be reasonable, in cases in which, from the ter-
ritorial extent of the district, or from the amount of internal rev-
enue taxes collected, it may seem just to make such allowances; but
no such allowance shall be made if more than one year elapsed since
the close of the fiscal year in which the services were rendered.
SEC. 3991. REVOCATION OF APPOINTMENT.

Each collector shall have power to revoke the appointment of any deputy, giving such notice thereof as the Commissioner may prescribe.

SEC. 3992. BONDS.

Each collector shall have power to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any appropriate district court of the United States; which courts shall have jurisdiction of such actions concurrently with the courts of the several States.

SEC. 3993. COLLECTION AUTHORITY.

For authority of deputy collector to collect the taxes levied or assessed within the portion of the district assigned to him, see section 3654 (b).

SEC. 3994. DETAIL TO OTHER COLLECTION DISTRICTS.

(a) AUTHORIZATION.-The Commissioner is authorized to detail deputy collectors in one district for special duty in other districts.

(b) PAYMENT OF COMPENSATION.-The deputy collectors so detailed shall be paid with respect to the district for which they are appointed and for which the allowance for their salary and expenses is made, the same as if all their services had been performed and expenses incurred in that district.

SEC. 3995. DEPUTY AS ACTING COLLECTOR.

(a) SICKNESS, ABSENCE, OR TEMPORARY DISABILITY OF COLLECTOR.— In case of the sickness or absence of a collector, or in case of his temporary disability to discharge his duties, they 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.

(b) VACANCY IN THE OFFICE OF COLLECTOR.-In case of a vacancy occurring in the office of collector, and until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector; and of two or more deputies appointed on the same day, the one 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 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.

(c) LIABILITY ON BONDS.

(1) COLLECTOR'S BONDS.-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.

(2) DEPUTY COLLECTOR'S BOND.-Any bond or security taken from a deputy by a collector, pursuant to section 3992 of this chapter, 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.

(d) SALARY IN CASE OF VACANCY IN COLLECTOR'S OFFICE.-Any deputy collector who has performed or may perform, under authority of law, the duties of any collector in consequence of a vacancy in the office of said collector, shall be entitled to receive the salary and office expenses allowed by the Secretary to such collector. And such deputy shall not be debarred from receiving such salary and office expenses by reason of the holding of another Federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited

vouchers.

SEC. 3996. RETENTION OF DEPUTIES PENDING APPOINTMENT OF SUCCESSOR COLLECTOR.

In the case of a vacancy occurring in the office of collector, the deputies of such collector shall continue to act until his successor is appointed.

SEC. 3997. ADMINISTRATION OF OATHS.

For authority of deputy collectors to administer oaths, see section 3632.

TABLE OF CONTENTS

CHAPTER 43-INTERNAL REVENUE AGENTS

Sec. 4000. Appointment.

Sec. 4001. Assignment to duty.

Sec. 4002. Post of duty.

Sec. 4003. Powers and duties.

CHAPTER 43-INTERNAL REVENUE AGENTS

SEC. 4000. APPOINTMENT.

The Commissioner may, whenever in his judgment the necessities of the service so require, employ competent agents, who shall be known and designated as internal revenue agents, and, except as provided for in this title, no general or special agent or inspector of the Treasury Department in connection with internal revenue, by whatever designation he may be known, shall be appointed, commissioned, or employed.

SEC. 4001. ASSIGNMENT TO DUTY.

The Commissioner may, at his discretion, assign any agent whose employment is authorized by the preceding section to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary.

SEC. 4002. POST OF DUTY.

(a) IN GENERAL.

For authority of Commissioner to determine and designate the posts of duty of employees of the internal revenue service engaged in field work or traveling, see section 4040.

(b) DUTY IN WASHINGTON.

For authority of Commissioner to assign internal-revenue agents to duty in Washington, see section 3901 (b).

SEC 4003. POWERS AND DUTIES.

(a) ENTRY OF PREMISES FOR EXAMINATION OF TAXABLE OBJECTS.The agents whose employment is authorized by this chapter shall have all the powers of entry and examination conferred upon any officer of internal revenue by section 3601 and sections 2828, 2839, and 2857, and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, shall be applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections.

(b) REPORT OF DELINQUENCY OR MALFEASANCE OF OFFICERS OR AGENTS.-It shall be the duty of every internal revenue agent to report to the Commissioner in writing any neglect of duty, incompetency, 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 same. (c) ENFORCEMENT OF LAW AND REGULATIONS.—

For provisions requiring internal-revenue agents to see that all laws and regulations relating to the collection of internal-revenue taxes are complied with, see section 3654 (c).

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(d) ADMINISTRATION OF OATHS.—

For authority of internal-revenue agents to administer oaths, see section 3632 (a) (1).

(e) INSPECTION OF CERTIFICATE OF PEDDLER OF TOBACCO.

For authority of internal-revenue agents to demand production of and inspect the collector's certificate for peddlers of tobacco, see section 2192.

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