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The following represents the expenditures from the various appropriations for the fiscal year 1917:

Salaries and expenses of collectors of internal revenue.

Salaries and expenses of collectors of internal revenue (act of Oct. 22, 1914)..

Salaries and expenses of agents and subordinate officers of internal

revenue...

Collecting the income tax..

Salaries, office of Commissioner of Internal Revenue.

Punishment for violation of internal-revenue laws.

Restricting the sale of opium. etc...

Miscellaneous expenses, Internal-Revenue Servic:

Collecting the cotton-futures tax.

Collecting the excess-profits tax 1917-18.

Collecting the tax on legacies, munitions etc..

Total amount expended.................

$2, 231, 359. 50

283, 681. 64

2, 065, 764. 93 1, 539, 702. 01 672, 635, 58 165, 516, 93

289, 397. 60

97, 556, 57

19, 013. 28 937.50

333, 465. 54

7,699, 031. 08

NOTE. Not included in this total are bills approximating $10.000 covering expenses of deputy collectors incurred in excess of allowances, transportation requests, miscellaneous items, etc. not yet adjusted.

The amount expended from the appropriation "Refunding internalrevenue collections" is $108,493.61. This amount is not considered as a part of the expense incident to the collection of internal revenue, so is not included in the expenses enumerated above.

ESTIMATED EXPENSES FOR NEXT FISCAL YEAR.

I estimate the expenses of the Internal-Revenue Service for the fiscal year ending June 30, 1919, as follows:

Office of the Commissioner of Internal Revenue: For salaries of officers,
clerks, and subordinate officers....

Salaries and expenses of collectors of internal revenue: For salaries and
expenses of collectors of internal revenue, deputy collectors, surveyors,
clerks, messengers, and janitors in the internal-revenue offices....
Salaries and expenses of agents and subordinate officers of internal reve-
nue: For salaries and expenses of 40 revenue agents provided for by
law, fees and expenses of gaugers, and salaries and expenses of store-
keepers and storekeeper-gaugers.
Miscellaneous expenses, Internal-Revenue Service: For rent of offices
outside of the District of Columbia, telephone service, and other miscel-
laneous expenses incident to the collection of internal revenue.
Punishment for violation of internal-revenue laws: For detecting and
bringing to trial persons guilty of violating the internal-revenue laws or
conniving at the same, including payments for information and detec-
tion of such violations...

Refunding internal-revenue collections: To enable the Secretary of the
Treasury to refund money covered into Treasury as internal-revenue
collections under the provisions of the act approved May 27, 1908......
Collecting the income tax: For expenses of assessing and collecting the
income tax as provided in Title I of the act entitled "An act to increase
the revenue, and for other purposes," approved Sept. 8, 1916, and subse-
quent acts, including the employment of agents, inspectors, deputy col-
lectors, clerks, and messengers in the District of Columbia and the several
collection districts, and for the purchase of such supplies, equipment,
mechanical devices, and other articles as may be necessary for use in
the District of Columbia and the several collection districts...
Collecting the cotton-futures tax: For expenses to enforce the provisions
of part A of the act approved Aug. 11, 1916, known as the cotton-futures
act, including the employment of attorneys, agents, inspectors, deputy
collectors, clerks, and messengers, and for the purchase of such supplies,
equipment, mechanical devices, and other articles as may be necessary.

$695, 270

3,565,000

1,200,000

100,000

175,000

100,000

3,700,000

20,000

Restricting the sale of opium, etc.: For expenses to enforce the provisions of the act of Dec. 17, 1914, entitled "An act to provide for the registration of, with collectors of internal revenue, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes," including the employment of agents, inspectors, deputy collectors, chemists, assistant chemists, clerks, and messengers, in the field and in the Bureau of Internal Revenue in the District of Columbia, and for the purchase of such supplies, equipment, mechanical devices, and other articles as may be necessary for use in the District of Columbia and the several collection districts.....

Collecting the tax on estates, munitions, etc.: For expenses of assessing and collecting the tax as provided by Titles I, II, and III of the act entitled "An act to increase the revenue, and for other purposes," approved Sept. 8, 1916, and subsequent acts, and to pay such sums as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may deem necessary...

Collecting the war revenue: For expenses of assessing and collecting the tax as provided by the act entitled "An act to provide revenue to defray war expenses, and for other purposes," approved Oct. 3, 1917....

Total....

Salaries, office of Commissioner of Internal Revenue (reimbursable): For salaries of two stamp agents and one counter...

SALARIES.

$350,000

400,000

9,000, 000

19, 305, 270

3, 400

I have the honor to recommend that Congress appropriate for the fiscal year ending June 30, 1919, the sum of $695,270 as salaries for the following officers, clerks, and employees of this bureau

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16 laborers, at $660 each...

For the following, formerly authorized and paid from the appropriation for "Classifying, etc., returns of corporations," and for others whose employment is necessary on account of the act imposing income taxes on corporations and individuals, namely:

1 deputy commissioner..

1 head of division...

1 head of division...

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3,360 12, 240

10, 560

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I also recommend the appropriation of the sum of $3,400 as salaries of two stamp agents, one at $1,600, one at $900, and one counter at $900, the same to be reimbursed by the stamp manufacturers as provided by the act of August 5, 1882.

SCALE OF SALARIES OF COLLECTORS.

The recommendations made for the salaries of collectors are based upon an estimate of their probable collections according to the following scale, with the qualifications that if the actual collections vary from the amounts estimated the salaries will be readjusted at the end of the fiscal year:

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In addition to the salary based upon the above-mentioned scale, the collector shall receive a commission of one-half of 1 per cent on tax-paid spirit stamps, and may receive additional compensation on account of territorial extent, as provided by law, provided the gross compensation does not exceed $4,500. (See sec. 3148, as amended, and sec. 3314, Rev. Stat.)

The force connected with this bureau during the fiscal year ended June 30, 1917, in the various collection districts as reorganized under the Executive orders of May 21, 1887, September 16, 23, and 30, 1912, July 21, 1913, and October 24, 1914, was 64 collectors, who received per annum salaries as follows:

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The following force of deputy collectors, clerks, messengers, and janitors was employed by the different collectors and received per annum salaries as follows:

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APPROPRIATION "SALARIES AND EXPENSES OF COLLECTORS OF INTERNAL REVENUE" (ACT OF OCT. 22, 1914).

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APPRORIPATION "RESTRICTING THE SALE OF OPIUM, ETC."

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APPROPRIATION “COLLECTING THE TAX ON LEGACIES, MUNITIONS, ETC."

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During the fiscal year the average number employed in the field was as follows:

Collectors.....

Revenue agents appointed under section 3152 Revised Statutes, as amended..

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Narcotic agent...

Narcotic inspectors employed for an average of three months.

Cotton-futures attorney.

Cotton-futures agents..

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Emergency deputy collectors employed for an average of six months..

Engaged upon estate tax and munition tax work:

Agents employed for an average of three months....

Agent employed for an average of two months...

Deputy collectors employed for an average of nine months..

Clerks employed for an average of nine months...

Messengers employed for an average of nine months.

Special employees...

Storekeepers and storekeeper-gaugers, whose average per diem ranged from $3 to $4..

Gaugers, whose fees or compensation ranged from $3 to $5 per day.

Total......

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