Deputy Commissioner of Internal Revenue. Duties of Deputy Commissioner nue. and submit the same to Congress at the commencement of each regular session.1 See [§ 3463 a.] SEC. 322. There shall be in the office of the Commissioner of Internal Revenue a Deputy Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of three thousand five hundred dollars a year.2 SEC. 323. The Deputy Commissioner of Internal Revenue of Internal Reve- shall be charged with such duties in the office of the Commissioner of Internal Revenue as may be prescribed by the Secretary of the Treasury, or by law, and shall act as Commissioner of Interual Revenue in case of the absence of that officer. Extract from the legislative, SEC. 2. That on and after July first, eighteen hundred and executive, and ju- seventy-five, the organization of the Treasury Department, and dicial appropria- the several offices thereof, and the annual salaries paid to the March 3, 1875. persons therein, shall be as follows, to wit: tion act, approved 18 Stat., p. 396. Ib., p. 398. In the Office of the Commissioner of Internal Revenue: The Commissioner of Internal Revenue, six thousand dollars; deputy commissioner, three thousand five hundred dollars; one deputy commissioner, at three thousand dollars; seven heads of division, at two thousand five hundred dollars each; one stenographer, at two thousand dollars; thirty clerks of class four ; forty-two clerks of class three; fifty clerks of class two; eighteen clerks of class one; seventy clerks, at nine hundred dollars each; five messengers; and fifteen laborers.3 The following additional sections relate to accounts to be kept and reports to be made to Congress of internal-revenue collections, &c.: SEC. 239. Separate accounts shall be kept at the Department of the Treasury of all moneys received from internal duties or taxes in each of the respective States, Territories, and collection-districts, and of the amount of each species of duty and tax that shall accrue; so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, inspectors, and other officers employed in each of the respective States, Territories, and collection-districts. SEC. 261. The Secretary of the Treasury shall annually, in the month of December, lay before Congress an abstract, in tabular form, of the separate accounts of moneys received from internal duties or taxes in each of the respective States, Territories, and collection-districts, required by section two hundred and thirty-nine, to be kept at the Treasury. 2 * By act approved January 29, 1874 (18 Stat., p. 6), it is provided that this "Office of Deputy Commissioner of Internal Revenue * *be, and the same is hereby, abolished; and that the Secretary of the Treasury may, upon the recommendation of the Commissioner of Internal Revenue, designate one of the two remaining deputy commissioners as First Deputy Commissioner, who shall perform the duties and be paid only the salary prescribed for the office of deputy commissioner hereby abolished." But by the legislative, executive, and judicial appropriation act approved June 19, 1878 (20 Stat., 187), the appropriation is only "For Commissioner of Internal Revenue, six thousand dollars; one deputy commissioner, three thousand two hundred dollars; two heads of division, at two thousand five hundred dollars each; five heads of division, at two thousand two hundred and fifty dollars each; one stenographer, one thousand eight hundred dollars; twenty-three clerks of class four; twenty-six clerks of class three; thirty-six clerks of class two; twenty-one clerks of class one; thirteen clerks, at one thousand dollars each; fifty clerks, at nine hundred dollars each; four assistant messengers; and ten laborers." [3141 a.] Same. 3142. Collectors. 3143. Collectors' bonds. 3144. Collectors to be disbursing agents. Sec. 3162. Superintendents of exports and 3166. Revenue officers authorized to make 3147. Apportionment of compensation of 3167. Revenue officers disclosing opera [3148.] Deputy collectors. Salaries of dep collectors. uties and collectors. 3168. 3149. Disability or vacancy in office of col lector. 3169. 3150. Deputy collector, when entitled to 3151. Inspectors of tobacco and cigars. 3155. Temporary storekeeper. 3157. Gaugers' fees. [3157 a.] Same. tions of manufacturers, &c.; penalty. Officers not to be interested in cer- [3169 a.] Laws imposing punishment on 3170. District attorney or marshal accept- [3157 b.] Gaugers and store-keepers only 3171. Officers suffering injuries may paid for actual service. 3158. Statement under oath of fees, &c.; penalty. 3159. Repealed. main tain suit for damages. 3160. Repealed. 3161. Officers in charge of exportation and 5484. drawbacks. Extortion by internal-revenue informers. SEC. 3140. The word "State," when used in this Title, shall Definitions. be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions. And where not otherwise distinctly expressed Act 27 Feb., 1877. or manifestly incompatible with the intent thereof, the word "person," as used in this title, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person.1 See the following additional definitions from the Revised Statutes: Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, In determining the meaning of the revised statutes, or of any act or 3 Collection-dis tricts. SEC. 3141. For the purpose of assessing, levying, and collecting the taxes provided by the internal-revenue laws, the President may establish convenient collection-districts, and for that purpose he may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district, and may from time to time alter said district: Provided, That the number of districts in any State shall not exceed the number of Representatives in Congress to which such State was entitled in the Thirtyseventh Congress, except in such States as were 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 was so entitled: And provided further, That in the State of California the President may establish a number of districts not exceeding the number of Senators and Representatives to Act Feb. 27, which said State was entitled, in the Thirty-seventh Congress. 1877. Extract from [SEC. 3141 a.] An act making tive, executive, * * and from and after the thirtieth appropriations day of June next [1877] there shall be no more than one for the legisla- hundred and twenty-six collection-districts; and it shall be the duty of the President, and he is hereby authorized and penses of the directed, to reduce the internal-revenue districts to not exceedthe year ending ing the number aforesaid, in the manner heretofore provided by June 30, 1878, and law. and judicial ex Government for for other purpo * * ses, approved March 3, 1877. Collectors.. Collectors' bonds. Sec. 2, act Mar. 1, 1879. SEC. 3142. The President, by and with the advice and consent of the Senate, shall appoint for each collection-district a collector, who shall be a resident of the same. When two or more collection-districts are united by him, he may designate from among the existing officers of such districts one collector for the new district, or, at his discretion, he may make a new appointment of such officer for said district. SEC. 3143. Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithresolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; * the word * * 66 person" may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such office, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an "oath" shall be deemed complied with by making affirmation in judicial form. SEC. 2. The word "county" includes a parish, or any other equivalent subdivision of a State or Territory of the United States. SEC. 3. The word "vessel" includes every description of water-craft or other artificial contrivance used, or capable of being used, as a means of transportation on water. SEC. 4. The word "vehicle" includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. SEC. 5. The word "company" or "association," when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company or association," in like manner as if these last-named words, or words of similar import, were expressed. fully 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; and he 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; and he shall execute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the Solicitor of the Treasury. Said bonds shall be filed in the office of the First Comptroller of the Treasury. to SEC. 3144. It shall be the duty of collectors of internal reve- Collectors be disbursing nue to act as disbursing agents of the Treasury for the payment agents. of all expenses of collection of taxes and other expenditures for Sec. 2, act Mar. the internal revenue service within their respective districts, 1, 1879. under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond, with such sureties, in such form, and in such penal sum, as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents; but no additional compensation shall be paid to collectors for such services. Collectors' sal ary and allow. SEC. 3145. There shall be allowed to collectors, in full compensation for their services, and for those of their deputies, ances. a salary of fifteen hundred dollars' per annum, to be paid quarterly, and, in addition thereto, a commission of three per centum upon the first hundred thousand dollars, of one per centum upon all sums above one hundred thousand dollars and not exceeding four hundred thousand dollars, and of one-half of one per centum on all sums above four hundred thousand dollars and not exceeding one million dollars, and of one-eighth of one per centum on all sums above one million of dollars; such commissions to be computed upon the amounts by them respectively collected and paid over and accounted for under the instructions of the Treasury Department; except that in determining the compensation to be allowed to any collector the commission shall be computed on only one half of the tax received on any articles which shall have been transported from his district in bond, and on only one-half of the tax received on any articles received in his district in bond, where such transportation has been by shipment from one district to another. as amended by sec. 2, act March 1, 1879. [SEC. 3145 a.] SEC. 13. That there shall be further paid, Act Feb. 8,1875, after the account thereof has been rendered to and approved by the proper officers of the Treasury, to each collector, his necessary and reasonable charges for advertising, stationery, and Collectors' adblank books used in the performance of his official duties, and vertising, stationfor postage actually paid on letters and documents received or sent and exclusively relating to official business but no such account shall be approved or allowed unless it states the date and 1But see sec. 12, act February 8, 1875, as amended March 1, 1879 [sec. 3148.] ery, &c. ances. the particular items of every such expenditure, and shall be Further allow verified by the oath of the collector: Provided, That the Secretary of the Treasury, on the recommendation of the Commissioner of Internal Revenue, be authorized to make such further 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, it may seem just to make such allowances; but no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in Maximum net which the services were rendered. But the total net compensacompensation of tion of a collector shall not in any case exceed four thousand five hundred dollars a year; and no collector shall be entitled to any portion of the salary pertaining to the office unless such collector shall have been confirmed by the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate. collector. Accounts of SEC. 3146. In adjusting the accounts of collectors, accrucollectors adjusting after June thirtieth, eighteen hundred and sixty-four, ed according to fiscal year. and in the payment of their compensation for services, the fiscal year of the Treasury shall be observed. Apportionment of collectors. SEC. 3147. When any part of the compensation of the colof compensation lector of any district is by commission upon assessments or collections, and, in consequence of a new appointment, is due to more than one collector within the same year, such commissions shall be apportioned between such collectors; but in no case shall a greater amount of the commissions be allowed to two or more collectors in the same district than shall have been authorized by law to be allowed to one collector, and the same rules shall apply to the salaries and commissions of assessors and collectors heretofore earned and accrued. But no payment shall be made to collectors, on account of salaries or commissions, without the certifiIcate of the 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 delay. Act of Feb. 8, 1875, as amended by sec. 2, act Mar. 1, 1879. ors. ors. [SEC. 3148.] SEC. 12. That each collector of internal revenue shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be Deputy collect-compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendaSalaries of dep- tion of the Commissioner of Internal Revenue. Allowances uties and collect- shall also be made in like manner for salary and office expenses of collectors, all of which shall be in lieu of the salary and commissions heretofore provided by law: Provided, however, That the salaries of collectors shall be fixed at two thousand dollars each per annum where the annual collections amount to twenty-five thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maximum limit of four thousand five hundred dollars; which latter sum shall be allowed in all cases where the collections amount to one million of dollars or upward; and the collector shall have power to revoke the appointment of any such 1 This word " or " is erroneously printed "of" in the Revised Statutes, "edition of eighteen hundred and seventy-eight." |