v. McCartney, 26 Int. Rev. Rec., 28.) This question and other questions relating to sureties on official bonds considered. (30 Int. Rev. Rec., 161, 166.)

Change in the regulations subsequent to the execution of bond putting deputy collectors in the classified civil service did not relieve the sureties from liability. (Laffan v. U. S. 122 Fed. Rep., 333; T. D. 653.)

Liability of a surety on an official bond is stricti juris; surety not to be held responsible for the conduct of his principal beyond the scope of his undertaking reasonably construed. (United States v. Adams et al., 31 Int. Rev. Rec., 261.)

In a suit on collector's bond, where one of the sureties had signed the bond in blank already signed by the principal, with an understanding with the principal that only a certain amount was to be inserted therein as penalty, and with the further understanding that two additional sureties were to be furnished, each worth a certain sum, and where the bond was afterwards completed by the insertion of an amount larger than that agreed upon, and signed by two worthless sureties, and afterwards the bond was delivered to the proper officer of the Government, who accepted it in the belief that it was properly executed and with no notice of the private agreement, held that the first surety was liable. Case not distinguished in principle from Dair v. United States (16 Wall., 1). (Butler v. United States, 21 Wall., 272.)

A judgment against a defaulting collector does not bind a surety on his bond unless the surety was a party to the action; and no Federal statute creates a lien on the property of a collector of internal revenue or his sureties from the execution of his official bond, or from the date of any default thereon. (United States v. Ingates, circuit court, southern district of Alabama (1891); 48 Fed. Rep., 251.)

Accounts must be stated to show liability under each bond. (United States v. Barton Abel; 15 Int. Rev. Rec., 41 and 50.) Public officers liable for all moneys that come into their hands officially. (United States v. Prescott, 3 How., 378; Pond et al v. U. S. (suit on bond of Collr. Welburn), 111 Fed. Rep., 989.)

The payment of money to the deputy collector without receiving stamps therefor was not a payment of the tax on the brandy; the money did not become public money in the hands of the collector, and the sureties were not liable for it. (United States v. Hermance et al., 15 Blatch., 6.)

Stamps are the equivalent of money in the hands of the collector. (Pond v. United States, 111 Fed. Rep., 989.)

Liabilities of sureties on temporary bond. (United States v. Kirkpatrick, 9 Wheat., 720.)

The collector's bond is a contract for the indemnity of the United States alone and not for the indemnity of private persons. (Clark v. United States, 60 Ga., 156.)

The direction of the commissioner to execute a new bond must be considered as the direction of the Secretary of the Treasury. (Soule v. United States, 100 U. S., 8.)

Correction of error: If the name of a person in a written instrument was wrong, or applies to a wrong person, the court will correct it by construction, when it is apparent upon the face of the instrument that the error exists and in what manner it should be corrected to carry out the intention of the parties. (Richmond v. Woodward, 32 Vt., 283.)

A married woman will not be accepted as a surety.

No surety can hold office under his principal. (43 Int. Rev. Rec., 438; Dept. Cir. No. 70, Nov. 23, 1907.)

Death of surety does not relieve estate. (Pond v. United States, 111 Fed. Rep., 989.)

Official bonds-preparation, sureties, renewal, notices of approval, etc. (Dept. Cir. No. 65, May 29, 1905.)

Rules regulating the execution of bonds under the Treasury Department. (Dept. Cir. No. 70, Nov. 23, 1907.)

Collectors

act as disbursing agents.

Where under the act of March 2, 1895, page 371, 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 Mar. 2, 1895, 28 Stat., 764.) See page 371.

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 Aug. 8, 1888.) See page 372.

SEC. 3144 [as amended by sec. 2, act of Mar. 1, 1879 (20 Stat., 327), and by sec. 5 of the act of Mar. 2, 1895 (28 Stat., 807)]. It shall be the duty of collectors of to 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" omitted in view of the following act: Hereafter all bonds of * * * collectors of internal revenue, * * * either as such officers or as disbursing officers of the Treasury, and all such bonds now on file in the Office of the Comptroller of the Treasury shall be transmitted to the Secretary of the Treasury and filed as he may direct; and the duties now required by law of the Comptroller of the Treasury in regard to such bonds, as the successor of the First Comptroller of the Treasury, shall hereafter be performed by the Secretary of the Treasury, * * [Sec. 5, act of Mar. 2, 1895, (28 Stat., 807).]

*

* *

*

As to duties of disbursing officers, see Appendix, section 3620 et seq., page 404.

Disbursing officers are responsible for the identity of the parties to whom they are authorized to pay money and for the genuineness of signatures to the vouchers returned by them. (Hartson v. United States, 21 Ct. Cls., 451.)

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. Rep., 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. Rep., 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, Oct. 12, 1897; 43 Int. Rev. Rec., 438.)

justed according

SEC. 3145 [as to collector's salary and allowances. Accounts ad(Obsolete.)] Superseded by sections 12 and 13, act of to fiscal year. February 8, 1875, as amended. [Sec. 3148.]

SEC. 3146. In adjusting the accounts of collectors (accruing after June thirtieth, eighteen hundred and sixty-four) 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 108.
Collectors' disbursing accounts to be rendered monthly, page 406.
See section 237, Revised Statutes, commencement of fiscal
year. (34 Int. Rev. Rec., 197.)

of compensation

SEC. 3147. When any part of the compensation of the Apportionment collector of any district is by commission upon assess- of collectors. 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 Commissioner re

But no payment shall be made to collectors, on account of salaries or commissions, without the certificate of the quired. 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.

See section 12, act of July 31, 1894, page 405.

As to certificate of due diligence, see section 3218, page 113. 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.

[SEC. 3148.] [Sec. 12, act of Feb. 8, 1875 (18 Stat., 309), as amended by sec. 2, act of Mar. 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 com- Deputy collectpensated 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.

ors.

uties and collect

Allowances shall also be made in like manner for salary Salaries of depand office expenses of collectors, all of which shall be in ors. 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

*This word "or" is erroneously printed "of" in the Revised Statutes, edition of

Deputy collector's authority

ity.

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.

Each such deputy shall have the like authority in every and responsibil- 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.

The right of collectors to commissions on taxes collected by the sale of tax-paid spirit stamps (sec. 3314, p. 208) 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. (Utah case, 2 Lawrence Dec., 559; 28 Int. Rev. Rec., 293.)

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 372, 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. Rep., 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 can not be reviewed by an appeal to the courts. (Page v. Moffett, collector, U. S. circuit court, district of New Jersey, 85 Fed. Rep., 38; T. D. 19027, 1898.)

Court of equity will not, by injunction, restrain a collector from making a removal of a subordinate employee. (Morgan v. Nunn, collector, United States circuit court, middle district of Tennessee, 84 Fed. Rep., 551; T. D. 19027, 1898; White, collector, v. Berry (1898), 170 U. S., 366.)

Civil-service law, power of removal. (26 Op. Atty. Gen., 363.) Appointment and dismissal of deputy collectors. (Cir. No. 717, Mar. 24, 1908; T. D. 1328.)

Deputy collectors included in the classified service. Executive order, November 7, 1906. (T. D. 1091.)

Power and duties of deputy collectors. (Landram v. U. S., 16 Ct. Cls., 74.)

Assignment of deputy collectors of internal revenue to special or general duty. (Circular letter May 12, 1899, T. D. 21150.)

Deputy collectors' diary report and monthly account for services. (T. D., 269, Jan. 21, 1901; T. D., 1471, Mar. 20, 1909; T. D., 1590, Jan. 28, 1910; T. D., 1630, May 21, 1910.)

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. D., 1331.)

vertising,

sta

SEC. 13. [Act of Feb. 8, 1875 (18 Stat., 307), as amended by sec. 2, act of Mar. 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 Collectors' adused in the performance of his official duties, and for tionery, etc. 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 the particular items of every such expenditure, and shall be verified by the oath of the collector: Provided, That the Secretary of the Treasury, Further allowon the recommendation of the Commisisoner of Internal ances. 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.

compensation of

But the total net compensation of a collector shall Maximum net not in any case exceed four thousand five hundred dol-collector. lars 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.

Deputy collector's pay. (Herndon's claim, 26 Int. Rev.
Rec., 314; Herndon v. United States, 15 Ct. Cls., 446; 26 Int.
Rev. Rec., 198; Wilson's case, 2 Lawrence Dec., 206.)

Salary of deputy collector. Are deputy collectors officers?
(Landram v. United States, 16 Ct. Cls., 74; 27 Int. Rev. Rec.,
80; Opinion of Attorney Gen. Bonaparte; 26 Op. Atty. Gen.,
363.) See note under section 3169, page 81.

Questions of salary are questions of contract, and the Government can be sued in Court of Claims when it fails to pay collector his salary. (Patton v. United States, 7 Ct. Cls., 362.) Compensation of collectors and deputy collectors (Reg. No. 2, revised, pp. 64-68.)

The salary of an officer begins from date of taking oath and entering on duty. (IV Comp. Dec., 59.)

Collectors of internal revenue shall render their revenue accounts quarterly. (Act of May 27, 1908; 35 Stat., 317, p. 108.) 72170°-11-5