deputy, giving such notice thereof as the Commissioner of Internal Revenue may prescribe, and to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. Each such deputy shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is by law 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 may be, for all moneys collected, and for every act done or neglected to be done, by any of his deputies while acting as such.

or

vacancy in office

Sec. 2, act Mar

SEC. 3149. In case of the sickness or absence of a collector, Disability or in case of his temporary disability to discharge his duties, they of collector. shall devolve upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or 1, 1879. 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 collector shall continue to act until his successor is appointed; and until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector, and also the duties of disbursing agent; 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 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 twelve of An act to amend existing customs and internalrevenue laws, and for other purposes', approved February eighth, eighteen hundred and seventy-five, 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.

or, when entitled

SEC. 3150. Any deputy collector who has performed or Deputy collect may perform, under authority of law, the duties of any to collector's salcollector in consequence of a vacancy in the office of said ary. collector, shall be entitled to 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 the Secretary of the Treasury may make to such deputy collector such allowance in lieu of salary and commissions as he might lawfully make to such collector. And such deputy shall not be debarred from receiving such salary and commissions, or allow

Inspectors

tobacco and gars.

4

of

ci

Internal revenue agents.

Sec. 2, act. Mar. 1, 1879.

ries.

Act Aug. 15, 1876.

ances in lieu thereof, 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. 3151. There shall be appointed by the Secretary of the Treasury, in every collection-district where they may be necessary, one or more inspectors of tobacco and cigars, who shall take an oath faithfully to perform their duties, in such form as the Commissioner of Internal Revenue may prescribe, and shall be entitled to receive such fees as he may prescribe, to be paid by the owner or manufacturer of the articles inspected. Such inspectors shall be required to give bonds, with security approved by the Secretary of the Treasury, or collector of the district, in a sum not less than five thousand dollars, conditioned for the faithful discharge of the duties of such inspector.

SEC. 3152. The Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ competent agents, not exceeding at any time thirtyfive in number, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose; 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 no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with the internal revenue, except inspectors of tobacco, snuff, and cigars, and except as provided for in this title, skall be appointed, commissioned, employed, or continued in office.

The agents whose employment is authorized by this section shall be known and designated as internal revenue agents, and they shall have all the powers of entry and examination conferred upon any officer of internal revenue, by sections thirtyone hundred and seventy-seven, thirty-two hundred and seventyseven, thirty-two hundred and eighty-six, and thirty-three hundred and eighteen of the Revised Statutes; and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internalrevenue agents, in the same manner as if such agents were specially named in each of said sections.

And all the provisions of sections thirty-one hundred and sixty-seven, thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal-revenue agents as fully as to internal-revenue officers.

Store-keepers SEC. 3153. There shall be appointed by the Secretary of and their sala- the Treasury such number of internal-revenue store-keepers as may be necessary, who shall each receive such compensation, not exceeding four dollars a day, to be paid monthly by the United States, as may be determined by the Commissioner of Internal Revenue. No store-keeper 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 store-keeper 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 prescribe.

ger."

[3153 a.] That the Secretary of the Treasury may, upon the Extract from recommendation of the Commissioner of Internal Revenue, utive, and judilegislative, execimpose the duties of storekeeper and gauger upon one officer, cial appropria tion act, Aug. 15, where the amount of spirits produced at the distillery, to which 1876. such officer may be assigned, is not sufficient, in the judgment of the Commissioner to warrant the employment of two officers Office of "storeto perform the separate duties of storekeeper and gauger." The keeper and gauSecretary of the Treasury may issue a commission to such Commission. officer as storekeeper and gauger, but the compensation for his Compensation. services as storekeeper and gauger shall be that of storekeeper only. And the said officer shall before entering upon the discharge of such duties, give a bond in the penal sum of not less Bond. than five thousand dollars for the faithful performance of the combined duties of storekeeper and gauger.

* * *

and transfer of store-keepers.

1876..

SEC. 3154. One or more store-keepers shall be assigned by Assignment the Commissioner of Internal Revenue to every bonded or distillery warehouse established by law; and any storekeeper may be transferred by the Commissioner Act Aug. 15, of Internal Revenue, from one warehouse to another. SEC. 3155. In case of the absence of any internal-revenue Temporary store-keeper. store-keeper by reason of sickness or other cause, the collector having control of the warehouse may designate a person to have temporary charge thereof, who shall, during such absence, perform the duties and receive the pay of the store-keeper for the time he may be so employed, and shall for any violation of the law be subject to the same punishment as store-keepers.

SEC. 3156. The Secretary of the Treasury shall appoint Gaugers. in every collection-district where they may be necessary, one or more internal-revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give bond, with one or more sureties, satisfactory to the Commissioner of Internal Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned.

SEC. 3157. Gaugers shall be entitled to receive such fees, Gaugers' fees. to be determined by the quantity gauged, as may be prescribed by the Commissioner of Internal Revenue; and said fees, together with their actual and necessary traveling expenses, shall be verified by their oaths, and shall be paid by the United States monthly.

[SEC. 3157 a.] *And hereafter the compensation of gaugers shall not exceed five dollars per day while actually employed.

Leg. Ex. and Jud. App. act of June 19, 1878.

Leg., Ex., and

Jud. app. act of
Aug. 15, 1876.

Statement un

&c.; penalty.

*

[SEC. 3157 b.] * And said gaugers and storekeepers, respectively shall only receive compensation when rendering actual service.

*

*

*

SEC. 3158. Every internal-revenue officer, whose payment, der oath of fees, charges, salary, or compensation are composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and willfully rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed willful perjury, and punished in the manner provided by law for the crime of perjury. And any neglect or omission to render such statement when required shall be punished by a fine Act Feb. 18, of not less than two hundred dollars, nor more than five hundred dollars, in the discretion of the court.

1875.

Officers in

tations and drawbacks.

SEC. 3159. [Repealed by legislative, executive, and judicial appropriation act of August 15, 1876.]

SEC. 3160. [Repealed by legislative, executive, and judicial appropriation act of August 15, 1876.]

SEC. 3161. In any port of the United States where there charge of expor- is more than one collector of internal revenue, the Secretary of the Treasury may designate one of them to have charge of all matters relating to the exportation of articles subject to tax under the internal-revenue laws; and at any port where he may deem it necessary, there shall be appointed by him an officer to superintend all matters of exportation and drawback, under the direction of the collector. The compensation of the officers last named shall be prescribed by the Secretary of the Treasury, but shall not exceed, in any case, an annual rate of two thousand dollars, excepting at New York, where such compensation shall be at the annual rate of three thousand dollars. At any port where there is no superintendent of exports, all the duties and services required of such officers shall be performed by the collector of internal revenue designated to have charge of exportation. All the books, papers, and documents in the bureau of drawbacks in the respective ports, relating to the drawback of taxes paid under the internal-revenue law, shall be delivered to the collector of internal revenue in charge of exportation.

Superintend

and drawbacks

SEC. 3162. Every collector of internal revenue and every ent of exports superintendent of exports and drawbacks is authorized to may administer administer such oaths and to certify to such papers as may be necessary under any regulation prescribed under the authority of the internal-revenue laws.

oaths.

Duties of collectors and internal agents.

SEC. 3163. Every collector within his collection-district and internal-revenue agent shall see that all laws and regularevenue every tions relating to the collection of internal taxes are faithfully Sec. 2, act Mar. executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto. And it shall be the duty of every collector and of every inter

1, 1879.

nal-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.

The Commissioner may also transfer any inspector, gauger, Commissioner storekeeper, or storekeeper and gauger, from one distillery or may transfer cerother place of duty, or from one collection-district, to another.

tain officers.

1876, Sec. 1, (19

Certain powers

ed in Commis

[SEC. 3163 a.]* The powers of transfer, and of sus- Act Aug. 15, pension, of officers conferred upon supervisors by section thirty- Stat., 152). one hundred and sixty-three of the Revised Statutes, are hereby vested in the Commissioner of Internal Revenue; and all other under § 3163 vestpowers conferred, and duties imposed, by said section upon er. supervisors, are hereby conferred and imposed upon collectors Certain powof internal revenue within their respective districts. In case $3163, conferred of the supervision [suspension] of a collector, under the power upon collectors. hereby conferred, the Commissioner of Internal Revenue shall, to report suspenas soon thereafter as practicable, report the case to the Presi- sion of collector. dent through the Secretary of the Treasury for such action as he may deem proper.1

*

SEC. 3164. It shall be the duty of every collector of internal revenue to report within ten days to the district attorney of the district in which any fine, penalty, or forfeiture may be incurred for the violation of any law of the United States relating to the revenue, a statement of all the facts and circumstances of the case within his knowledge, together with the names of the witnesses, and which may come to his knowledge from time to time, stating the provisions of the law believed to be violated, and on which a reliance may be had for condemnation or conviction; and if any collector shall in any case fail to report to the proper district attorney as prescribed in this section, his right to any compensation, benefit, or allowance in such case shall be forfeited to the United States, and the same may, in the discretion of the Secretary of the Treasury, be awarded to

ers, &c., under

Commissioner

Duty of collect

ors to report violations of law to

district attorney.

1 The powers and duties specified in Sec. 3163, Revised Statutes, as that section was at the time of the above enactment of August 15, 1876, are as follows:

"SEC. 3163. Every supervisor, under the direction of the Commissioner, shall see that all laws and regulations relating to the collection of internal-taxes are faithfully executed and complied with; and shall aid in the prevention, detection, and punishment of any frauds in relation thereto, and examine into the efficiency and conduct of all officers of internal revenue; and for such purposes he shall have power to examine all persons, books, papers, accounts, and premises, 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 collectors may do. He shall report in writing to the Commissioner of Internal Revenue any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal-revenue officer of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. He may, by notice in writing, suspend from duty any inspector, gauger, or store-keeper, and he may suspend any collector for fraud, or gross neglect of duty, or abuse of power. In case of the suspension of any inspector, gauger, or store-keeper, he shall immediately notify the collector of the proper district and the Commissioner of Internal Revenue, and within three days thereafter report his action and his reasons therefor, in writing, to the Commissioner. In case of the suspension of any collector, he shall immediately report his action to the Commissioner, with his reasons therefor, in writing, and the Commissioner, in all cases of suspension, shall thereupon take such action as he may deem proper. Every supervisor may also transfer any inspector, gauger, or storekeeper from one distillery, or other place of duty, or from one collection-district, to another."