collectors in the several collection-districts; and the said Commissioner shall estimate in detail by collection-districts the expense of assessing and the expense of the collection of internal revenue. See, as to stamps, sections 3238, 3312, 3328, 3341, 3369, 3395, 3445, 3446, and other sections. Commissioner to make assessments (secs. 3176, 3182, 3253, 3309, 3314, 3371, 3437; sec. 3413, amended by secs. 19, 20, and 21, act of Feb. 8, 1875; act of May 13, 1876; sec. 8, act of Mar. 3, 1877; sec. 6, act of Mar. 1, 1879, fruit brandy; sec. 8, act of May 28, 1880, amending sec. 6, act of Mar. 1, 1879; sec. 9, act of Aug. 2, 1886, oleomargarine; sec. 28, act of Oct. 1, 1890, opium; sec. 27, act of Aug. 28, 1894, playing cards; sec. 10, act of June 6, 1896, filled cheese; sec. 41, act of June 13, 1898, mixed flour; sec. 38, act of Aug. 5, 1909, corporations). It is the duty of the commissioner to see that the laws relating to collection of internal revenue taxes are faithfully executed. He has the right to order seizures. (Agnew v. Haymes, 141 Fed. Rep., 631; T. D. 955.) Commissioner to make regulations to carry out the law or made necessary by reason of changes in the law (sec. 3447, p. 355). See also under the different subjects. Distinction between "instructions" and "regulations." (Landram v. United States, 16 Ct. Cls., 74; 27 Int. Rev. Rec., 80.) A regulation made in pursuance of an act of Congress has the force of law. (United States v. Eliason, 16 Pet., 291; ex parte Reed, 100 U. S., 13; United States v. Barrows et al., 10 Int. Rev. Rec., 86; Harvey v. United States, 3 Ct. Cls., 38; Stotesbury v. United States, 23 Ct. Cls., 292; 22 Op. Atty. Gen., 570.) Scope and effect of regulations of the department. (In re Kollock, 165 U. S., 526; 43 Int. Rev. Rec., 170; United States v. Symonds, 120 U. S., 46; Wilkins v. United States, U. S. Circuit Court of Appeals, 1899, 96 Fed. Rep., 837; T. D. 21623; Sprinkle v. United States, 141 Fed. Rep., 811; T. D. 958; Stegall v. Thurman, 175 Fed. Rep., 813; T. D. 1616.) Secretary of Treasury can not make regulations which will defeat the law. (Campbell v. United States, 107 U. S., 410.) Regulations made by the commissioner pursuant to the statutory authority, with the approval of the Secretary of the Treasury, in respect to the assessment and collection of internal revenue, have the force of statutes; and the acts of the commissioner are presumed to be the acts of the Secretary. (In re Huttman, 70 Fed. Rep., 699.) · In United States v. Eaton (144 U. S., 677) it was held that "a sufficient statutory authority should exist for declaring any act of omission a criminal offense." Regulations prescribed by law may have in a proper sense the force of law, but when the statute does not distinctly make the neglect to do the thing required a criminal offense a regulation can not have that effect. Regulations can not change the positive provisions of law. (United States v. Two Hundred Barrels of Whisky, 95 U. S., 571; 24 Int. Rev. Rec., 3; Morrill v. Jones, 106 U. S., 467; United States v. Three Barrels, 77 Fed. Rep., 963.) Federal courts will take judicial notice of regulations prescribed in pursuance of law. (Caha v. United States, 152 U. S., 211; Wilkins v. United States, 96 Fed. Rep., 837; T. D. 21623, 1889; Dominici v. United States, 72 Fed. Rep., 46.) While a regulation may have the force of law, printed headings on a form, additional to the expressed terms of the regulation do not have the force of law. (United States v. Lamson, 162 Fed. Rep., 168.) A regulation promulgated by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, prohibiting collectors from producing the records of their offices or furnishing copies thereof for the use of third persons or for use as evidence in behalf of litigants in any court, is a valid and By section 161, Revised Statutes, the head of each department The office of the Commissioner General of Immigration was transferred to the new Department of Commerce and Labor by the act of February 14, 1903, and section 7 of the act provided as follows in regard to Chinese exclusion: "And the authority, power, and jurisdiction in relation thereto now vested by law or treaty in the collectors of customs and the collectors of internal revenue are hereby conferred upon and vested in such officers under the control of the Commissioner General of Immigration, as the Secretary of Commerce and Labor may designate therefor." (T. D. 658.) Transfer of du ties. of SEC. 3671. The Commissioner of Internal Revenue shall Estimates estimate in detail, by collection-districts, the expense of expenses internal lecting assessing and the expense of the collection of internal revenue. revenue, and submit the same to Congress at the commencement of each regular session. Statements to Congress as to expenditure of fraud fund and [Extract from the legislative, executive, and judicial appropriation act for SEC. 4. Hereafter the heads of the several Executive Departments and [Extract from the legislative, executive and judicial appropriation act of Feb. The Secretary of the Treasury shall each year prepare and sub- Estimates. [Extract from the sundry civil appropriation act for 1910. Act of March 4, 1909. (35 Stat., 1027).] SEC. 7. Immediately upon the receipt of the regular annual estimates of appropriations needed for the various branches of the Government it shall be the duty of the Secretary of the Treasury to estimate as nearly as may be the revenues of the Government for the ensuing fiscal year, and if the estimate for appropriations, including the estimated amount necessary to meet all continuing and permanent appropriations, shall exceed the estimated revenues the Secretary of the Treasury shall transmit the estimates to Congress as heretofore required by law and at once transmit a detailed statement of all of said estimates to the President, to the end that he may, in giving Congress information of the state of the Union and in recommending to their consideration such measures as he may judge necessary, advise the Congress how in his judgment the estimated appropriations could with least injury to the public service be reduced so as to bring the appropriations within the estimated revenues, or, if such reduction be not in his judgment practicable without undue injury to the public service, that he may recommend to Congress such loans or new taxes as may be necessary to cover the deficiency. SEC. 322. There shall be in the office of the Commisternal Revenue. sioner 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. Deputy Commissioner of In Duties of Depu ty Commissioner enue. By act approved January 29, 1874 (18 Stat., 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." The legislative, executive, and judicial appropriation act of April 17, 1900 (31 Stat., 103), made appropriation for a deputy commissioner at $4,000 and provided for an additional deputy at $3,600. See section 235, Revised Statutes, and Supplement to Revised Statutes, volume 1, page 3. (13 Op. Atty. Gen., 512; 15 Op. Atty. Gen., 6.) SEC. 323. The Deputy Commissioner of Internal Reveof Internal Rev-nue 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 Internal Revenue in case of the absence of that officer. Solicitor of In ternal Revenue. Vacancies occurring by death, resignation, absence, or sickness of chief of a bureau, how temporarily filled (secs. 178, 179, 180, R. S.). SEC. 349. There shall be in the Department of Justice * * * a Solicitor of Internal Revenue, * * * who shall be appointed by the President, by and with the advice and consent of the Senate. * * * The salary of the Solicitor of Internal Revenue, as appropriated by the last appropriation act, is $5,000. A Solicitor of Internal Revenue was added to the Internal Revenue Office corps by the act of July 13, 1866 (14 Stat., 170), but by the act of June 22, 1870 (16 Stat., 162), organizing the Department of Justice, the Solicitor was formally transferred to that department. He is the law officer and law adviser of the Commissioner. The only duties of which mention is made by law are in connection with compromise cases (sec. 3229, p. 123). SEC. 320. The Commissioner of Internal Revenue is Chief clerk. authorized to designate one of the heads of division as chief clerk of the Bureau without additional compensation. supervise duties SEC. 173. Each chief clerk in the several Departments Chief clerk to and Bureaus, and other offices connected with the Depart- of other clerks. ments, shall supervise, under the direction of his immediate superior, the duties of the other clerks therein, and see that they are faithfully performed. distribute duties. SEC. 174. Each chief clerk shall take care, from time to Chief clerk to time, that the duties of the other clerks are distributed with equality and uniformity, according to the nature of. the case. He shall revise such distribution from time to time for the purpose of correcting any tendency to undue accumulation or reduction of duties, whether arising from individual negligence or incapacity, or from increase or diminution of particular kinds of business. And he shall report monthly to his superior officer any existing defect that he may be aware of in the arrangement or dispatch of business. Section 175 directs what action the chief of a bureau or other superior officer shall take upon receiving the monthly report of his chief clerk, rendered pursuant to section 174. Section 166, Revised Statutes, as amended by act of May 28, 1896 (29 Stat., 140), provides in regard to distribution of clerks and details. Appropriation for Office Force. [Extracts from the legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1912, approved March 4, 1911 (36 Stat. 1170, 1193.)] * * * * * salarics. OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE: Office force and Commissioner of Internal Revenue, six thousand dollars; deputy commissioner, four thousand dollars; deputy commissioner, three thousand six hundred dollars; chemist, two thousand five hundred dollars; first assistant chemist, one thousand eight hundred dollars; second assistant chemist, one thousand six hundred dollars; third assistant chemist, one thousand four hundred dollars; three heads of divisions, at two thousand five hundred dollars each; six heads of divisions, at two thousand two hundred and fifty dollars each; superintendent of stamp vault, two thousand dollars; two clerks at two thousand dollars each; private secretary, one thousand eight hundred dollars; twenty-eight clerks of class four; twentyfour clerks of class three; thirty-seven clerks of class two; thirty-seven clerks of class one; thirty-two clerks, at one thousand dollars each; forty-two clerks, at nine hundred dollars each; three messengers; twenty-one assistant messengers; and sixteen laborers; in all, three hundred and thirty-two thousand seven hundred dollars. 72170°-11-4 For the following formerly authorized and paid from appropriation for "withdrawal of denaturalized alcohol," namely: Chief chemist, three thousand dollars; first assistant chemist, one thousand eight hundred dollars; one clerk of class four; one clerk of class three; four clerks of class two; three clerks of class one; one messenger; in all, eighteen thousand two hundred and forty dollars. For stamp agent, one thousand six hundred dollars; stamp agent, nine hundred dollars; counter, nine hundred dollars; in all, three thousand four hundred dollars, the same to be reimbursed by the stamp manufacturers. * * * * * The employment of an additional force of revenue agents, inspectors, deputy collectors, clerks, laborers, and other assistants was authorized by act of June 25, 1910 (deficiency appropriation act, 36 Stat., 780), to carry out the provisions of the corporation tax act, and also by the deficiency appropriation act of March 4, 1911 (36 Stat., page 1197), p. 328. SEC. 3. The appropriations herein made for the officers, clerks, and persons employed in the public service shall not be available for the compensation of any persons incapacitated otherwise than temporarily for performing such service, and the heads of departments shall cause this provision to be enforced. A similar provision was in the appropriation act of February 24, 1899 (30 Stat., 846; Supp. R. S., 946), and has been continued since. The act of August 2, 1886 (24 Stat., 209), provided for "an analytical chemist and a microscopist, who shall each be appointed by the Secretary of the Treasury, and shall each receive a salary of two thousand five hundred dollars per annum;" and provided that "the Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ chemists and microscopists, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose.' There has been no appropriation for a microscopist since July 1, 1895. A fourth class clerk is an inferior officer of the United States within the meaning of article 2, section 2, of the Constitution. (27 Op. Atty. Gen., 219.) As to officer's right to whole amount of the annual salary fixed by the Revised Statutes, although Congress has appropriated a less amount as compensation for the fiscal year. (Wallace's case, 2 Lawrence Dec., 376; 28 Int. Rev. Rec., 271; Fisher's case, 15 Ct. Cls., 323; 109 U. S., 143.) Extra compensation not allowed. Act June 20, 1874 (18 Stat., 109), see page 427. Transfer of duties to clerks of lower class. Section 3, act Employees to be paid from specific appropriations. Act August 5, 1882 (22 Stat., 255), see page 432. Transfers and details. Appendix, page 433. Temporary detail of clerks. Section 166, Revised Statutes, as amended by section 3 of the act of May 28, 1896 (29 Stat., 140). President's authority to prescribe regulations concerning appointments. (Sec. 1753, R. S., p. 431.) Preference in appointment to public office of honorably discharged soldiers. (Sec. 1754, R. S., p. 431; 17 Op. Atty. Gen., |