Where under the act of March 2, 1895, page, an officer renews his bond by giving a bond during the same term of office, the new bond does not operate to release the sureties on the first bond from liability for future transactions, but the sureties on the old and new bonds are jointly and severally liable therefor. (5 Comp. Dec., 918.) Official bonds are to be examined every two years, and to be renewed every four years or oftener. These bonds are to be filed with the Secretary of the Treasury. (Sec. 5, act of March 2, 1895, 28 Stat., 764.) See page 617. Notice of deficiency in accounts of principals to be given to sureties upon bonds of United States officials; limitation of time within which suit shall be brought against sureties on said bond. (Act of August 8, 1888. See page 618.) SEC. 3144. [Amended by sec. 2, act of March 1, 1879 (20 Stat., 327), and by sec. 5 of the act of March 2, 1895 (28 Stat., 807).] It shall be the duty of collectors of internal revenue to act as disbursing agents of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the internal revenue service within their respective districts, 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 * 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. * * The words "by the First Comptroller of the Treasury' * * 5, act of March 2, 1895 (28 Stat., 807).] Disbursing officers are responsible for the identity of the The bond required from the collector as disbursing agent is separate from and additional to his bond as collector. (Hall v. United States, 17 Ct. Cls., 39. See Chadwick v. United States, 3 Fed., 750.) Bond of collector as disbursing agent held to cover disbursements to storekeepers, although the office of storekeeper was created by a law passed subsequent to date of bond. (United States v. McCartney and others, 1 Fed., 104; 26 Int. Rev. Rec., 28.) The sureties on this bond (if individuals) must be other than those on bond as collector; but a corporate surety, duly qualified, may be accepted as surety on both bonds. This bond must not be executed until after the collector has fully qualified as such by executing his bond as collector and taking the oath of office. (Dept. Cir. No. 191, October 12, 1897; 43 Int. Rev. Rec., 438.) Collectors to act as disbursing agents. Accounts to fiscal year. ad Apportionment of collectors. Dating checks on Sunday to be paid the next day allowable if necessary. (18 Compt. Dec., 606.) SEC. 3145. [Superseded by sections 12 and 13, act of February 8, 1875, as amended. See sec. 3148.1 SEC. 3146. In adjusting the accounts of collectors (accruing after June thirtieth, eighteen hundred and sixtyfour) and in the payment of their compensation for services, the fiscal year of the Treasury shall be observed. Collectors' revenue accounts to be rendered quarterly, page 130. Collectors' disbursing accounts to be rendered monthly, page 665. See section 237, Revised Statutes, commencement of fiscal year. (34 Int. Rev. Rec., 197.) Collections made within fiscal year to be deposited within said year. (T. D. 2332.) SEC. 3147. When any part of the compensation of the collector of any district is by commission upon assessof compensation ments 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. Certificate of quired. But no payment shall be made to collectors, on account Commissioner re- of salaries or commissions, without the certificate 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. Deputy collectors. See section 12, act of July 31, 1894, page 663, which rendered the first paragraph of this section inoperative. As to certificate of due diligence, see section 3218, page 136. Circular No. 275, February 15, 1884 (30 Int. Rev. Rec., 53), no payments to be made to a collector on account of salaries, etc., until all reports required by the regulations are received or the failure to render same satisfactorily explained. Penalty for failure to make reports. Section 101, Criminal Code act of March 4, 1909 (35 Stat., 1107), p. 671. [SEC. 3148.] [Superseded by sec. 12, act of February 8, 1875 (18 Stat., 309), as amended by sec. 2, act of March 1, 1879 (20 Stat., 327).] 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 compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue. Allowances 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: uties and col Provided, however, That the salaries of collectors Salaries of depshall be fixed at two thousand dollars each per annum lectors. 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 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. Deputy col bility. Each such deputy shall have the like authority in lector's authori every respect to collect the taxes levied or assessed ty and responsi 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. The right of collectors to commissions on taxes collected by the sale of tax-paid spirit stamps (sec. 3314, p. 269) was not taken from them by the act of March 1, 1879. But the total net compensation of collectors can not in any case exceed $4,500 per annum. (United States v. Landram, 32 Int. Rev. Rec., 151; 118 U. S., 81.) As to compensation for duties performed before taking oath. (United States v. Flanders, 112 U. S., 88; 30 Int. Rev. Rec., 397.) Additional allowance of salary to collectors. case, 2 Lawrence Dec., 559; 28 Int. Rev. Rec., 293.) (Utah An action by a collector of internal revenue against a deputy collector on his official bond may be removed from the State court to the Federal court under the act of March 3, 1875. (Orner v. Saunders, 3 Dillon, 284.) The act of August 5, 1909, page 616, does not apply to bonds given by deputy collectors to the collector. (28 Op. Atty. Gen., 28.) A deputy collector is authorized to act as such when his commission has been signed and placed in the mail and he is notified thereof by telegram. (United States v. Sykes, 58 Fed., 1000.) No appeal lies from the decision of the Secretary as to making further allowances. Compensation of collectors can not be revised by the courts. (United States v. Hall, 2 Dillon, 426; 91 U. S., 559.) Deputy collectors of internal revenue are appointed under section 3148, Revised Statutes, and the power of removal rests with the appointing power, the collector, subject to such requirements as to notice as the Commissioner of Internal Revenue may prescribe, and such action Appointment of deputy col uty marshals. can not be reviewed by an appeal to the courts. (Page v. Court of equity will not, by injunction, restrain a collector from making a removal of a subordinate employee. (Morgan v. Nunn, collector, 84 Fed., 551; T. D. 19027; White, collector, v. Berry, 171 U. S., 366.) Civil-service law, power of removal. 363.) (26 Op. Atty. Gen., Appointment and dismissal of deputy collectors. (Cir. Deputy collectors included in the classified service. Executive order, November 7, 1906. (T. D. 1091.) Power and duties of deputy collectors. (Landram . United States, 16 Ct. Cls., 74.) Generally speaking, a deputy has power to do every act which his principal may do. (29 Op. Atty. Gen., 119.) Assignment of deputy collectors of internal revenue to special or general duty. (Circular letter May 12, 1899; T. D. 21150.) Deputy collectors' diary report. (T. D. 1952; T. D. 1958; Regs. No. 1, art. 219.) For pay purposes all months in the year are reckoned as containing thirty days. (XIII Comp. Dec., 1.) Entire time of deputy collectors must be devoted to official duties. (Circular No. 532, May 11, 1899; T. D. 21149.) Transfer of deputy collector as storekeeper-gauger. (T. The term of office of deputy collectors expires automatically upon the appointment of a new collector. (30 Op. Atty. Gen., 1; T. D. 1827.) A new collector has the right upon taking office to drop deputy collectors and make new appointments in accordance with the rules of the Civil Service Commission. (T. D. 1328; 26 Op. Atty. Gen., 363.) Is a deputy collector an officer? (Landram v. United States, 16 Ct. Cls., 74; Herndon v. United States, 15 Ct. Cls., 446; Hartson v. United States, 21 Ct. Cls., 451; but see 26 Op. Atty. Gen., 363.) Division deputy collectors not to collect money from special-tax payers, but should see that forms are properly rendered. (T. D. 2247.) Appointment of internal-revenue officers, under the Act of October 3, 1913, to be made in accordance with civil-service rules and regulations. (T. D. 2251.) *** Reimbursement of field deputy collectors for necessary traveling expenses and actual expenses incurred for lodging and subsistence not in excess of $5 per diem. (T. D. 2884.) SEC. 1. [Act of October 22, 1913 (38 Stat., 208).] lectors and dep- hereafter any deputy collector of internal revenue or deputy marshal who may be required by law or by authority or direction of the collector of internal revenue or the United States marshal to execute a bond to the collector of internal revenue or United States marshal to secure faithful performance of official duty may be appointed by the said collector or marshal, who may require such bond without regard to the provisions of an act of Congress entitled "An act to regulate and improve the civil service of the United States," approved January sixteenth, eighteen hundred and eighty-three, and amendments thereto, or any rule or regulation made in pursuance thereof, and the officer requiring said bond shall have power to revoke the appointment of any subordinate officer or employee and appoint his successor at his discretion without regard to the act, amendments, rules, or regulations aforesaid. Collectors' advertising, sta Further allow SEC. 13. [Act of February 8, 1875 (18 Stat., 307), as amended by sec. 2, act of March 1, 1879 (20 Stat., 327).] That there shall be further paid, 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 blank books used in the performance of his official duties, and for postage actually paid on letters and documents tionery, etc. received or sent and exclusively relating to official busi ness, but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be 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 which the services were rendered. But the total net compensation 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 collector. 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. Deputy collector's pay. (Herndon's claim, 26 Int. Rev. Are deputy collectors officers? (26 Op. Atty. Gen., 363.) Questions of salary are questions of contract, and the Compensation of collectors. (Reg. No. 2, revised, p. 104.) Collectors of internal revenue shall render their revenue accounts quarterly. (Act of May 27, 1908; 35 Stat., 317.) Freight and express bills to be paid by direct settlement. (T. D. 1372.) Instructions relative to shipments of property by officers of the Internal Revenue Service, and payment of transportation charges on same. (T. D. 1562.) See Articles 184-187, Regulations No. 2, revised July 5, 1916. Collectors' stationery to be furnished on requisition; collectors can not be reimbursed for money expended for stationery from their private funds. (T. D. 1815.) Instructions relative to preparation of vouchers, etc. (T. D. 1904.) ances. Maximum net compensation of |