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.) SEC. 3149 [as amended by sec. 2, act of Mar. 1, 1879 (20 Stat., 327).] In case of the sickness or absence of a collector, or in case of his temporary disability to discharge his duties, they shall devolve upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or 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 internal-revenue laws, and for other purposes,' approved February eight, 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. Suspension of Collector Francis Widmer on charges of fraud by supervisor. Deputy performing duties of collector entitled to compensation. (United States v. Farden, 99 U. S., 10, affirming, 13 Ct. Cls., 347; 25 Int. Rev. Rec., 55.) Commissioner's power to suspend collectors. (Sec. 3163a.) Death, resignation, or removal of collector; accounts. (Sec. 3219, p. 113.) Offices of Deputy Collectors vacated by appointment of new Collector. 26 Op. Atty. Gen., 363. (T. D. 1328.) SEC. [3149a.] [Extract from the legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1901, approved April 17, 1900 (31 Stat., 107).] Provided, That the Commissioner of Internal Revenue is authorized to detail deputy collectors of internal revenue in one district for special duty in other dis tricts, and the deputy collectors so detailed shall be paid by the collector of internal revenue and disbursing agent for the district for which they are appointed and for which the allowance for their salary and expenses is made, the same as if all their services had been performed and expenses incurred in that district. * * * Act of June 29, 1906 (34 Stat., 620), provides for a deputy collector in Porto Rico, page 374. or, when entitled SEC. 3150. Any deputy collector who has performed or Deputy collectmay 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 allowances 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. [relative to inspectors of tobacco and cigars, repealed by act of Aug. 4, 1886 (24 Stat., 218).] nue agents. SEC. 3152. [as amended by sec. 2, act of Mar. 1, 1879 (20 Internal-reve Stat., 327); act of July 7, 1884 (23 Stat., 172).] 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 twenty 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 as provided for in this title, shall be appointed, commissioned, employed, or continued in office." Secs. 3177, 3277, 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 thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirty-two hun-3286, 3318. dred 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 in Secs. 3167, 3168, 3169, 3171. tional agents. ternal-revenue 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. The legislative, executive, and judicial appropriation act, approved July 7, 1884 (23 Stat., 172), provided that there shall not be employed exceeding 20 agents, in lieu of the number then authorized by law. Before this act the number authorized was 35. Ten additional internal-revenue agents were authorized by section 3, act of June 13, 1898 (30 Stat., 450). Twenty additional clerks and agents authorized by section 47, act of June 13, 1898 (30 Stat., 450). Revenue agents may be designated to examine books of corporations when they fail to make return. (Sec. 38, act of Aug. 5, 1909.) Examination of carriers.-Carriers are prohibited from giving information concerning shipments handled by them, except in response to legal process from the court or proper State or United States officer. (Sec. 12, act of June 18, 1910, 36 Stat., 551.) [SEC. 3152 a.] [Extract from the legislative, executive, and judicial appropriation act approved April 28, 1902, Twenty addi- (32 Stat., 120, 142).] * * * and for salaries and expenses of twenty additional internal revenue agents to be appointed and employed by the Commissioner of Internal Revenue, and these twenty agents to be in lieu of the agents provided for and appointed under the provisions of sections three and forty-seven of the Act of June thirteenth, eighteen hundred and ninety-eight, providing for war revenue expenditures and other purposes, and these to be the only internal revenue agents employed in addition to those provided for in section three thousand one hundred and fifty-two of the Revised Statutes. The existing provisions of law with regard to internal revenue agents shall apply to the duties, compensation, and expenses of these twenty additional agents, * * * Forty agents were provided for in the legislative, executive, and judicial appropriation act for the year 1911. (Act of June 17, 1910; 36 Stat., 494, p. 54.). Additional agents were provided for by the act of June 25, 1910, deficiency appropriation act (36 Stat., 780), to be employed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for carrying out the provisions of section 38 of the act of August 5, 1909 (corporation excise tax), page 320. Nothing in section 4, act of August 5, 1882 (22 Stat., 255), shall be construed to prevent the Commissioner of Internal Revenue from detailing one revenue agent for duty in his office. (Appendix, p. 432.) * * * [SEC. 3152 b.] [Extract from legislative, executive, and judicial appropriation act approved March 3, 1885, (23 Compensation. Stat., 404).] Provided further, That the compensation of the chief of the internal-revenue agents shall not exceed ten dollars per day, and of the other agents not exceeding seven dollars per day each; and for per diem in lieu of subsistence, while traveling on duty, said agents shall receive at a rate to be fixed by the Secretary of the Treasury, not exceeding three dollars per day. exam ining accounts. [Extract from the legislative, executive, and judicial appropriation act for the year Internal-revenue agents and inspectors are not entitled to Salaries not to be paid until after close of the month. (T. D. 1202.) Store keepers SEC. 3153. [as amended by act of Aug. 15, 1876 (19 Stat., and their salaries. 152)]. There shall be appointed by the Secretary of 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 storekeeper shall take an oath faithfully to perform the duties of his office, and shall give a bond, to be approved by the Bond. Commissioner of Internal Revenue, for the faithful discharge of his duties, in such form and for such amount as the Commissioner may prescribe. Bonds of gaugers, storekeepers, and storekeeper-gaugers fixed To be renewed every four years. (T. D. 697.) Additional bonds. (T. D. 548.) [SEC. 3153 a.] Extract from legislative, executive, and judicial appropriation act approved August 15, 1876, (19 Stat., 152)] Hereafter no store-keeper shall receive a com pensation greater compensation than four dollars per day; and said limited." gaugers and store-keepers respectively shall only receive compensation when rendering actual service. Henry B. McNeil v. The United States. (35 Int. Rev. Rec., 15; 23 Čt. Cls., 413.) That the Secretary of the Treasury may, upon the recommendation of the Commissioner of Internal Revenue, impose the duties of storekeeper and gauger upon one officer, where the amount of spirits produced at the distillery to which such officer may be assigned, is not sufficient in the judgment of the Commissioner to warrant the employment of two officers to perform the separate duties of storekeeper and gauger. Office of "storekeeper and gauger." Compensation. Bond. signment of. The Secretary of the Treasury may issue a commission to such officer as storekeeper and gauger, but the compensation for his services as storekeeper and gauger shall be that of storekeeper only. And the said officer shall before entering upon the dis charge of such duties give a bond in the penal sum of not less than five thousand dollars for the faithful performance of the combined duties of storekeeper and gauger. Storekeeper [SEC. 3153b.] [Sec. 64, act of Aug. 28, 1894 (28 Stat., 509).] and gauger, as-That the officer holding the combined office of storekeeper and gauger, under the provisions of the legislative, executive, and judicial appropriation act, approved August fifteenth, eighteen hundred and seventy-six (Nineteenth Statutes, page one hundred and fifty-two), may be assigned by the Commissioner of Internal Revenue to perform the separate duties of a storekeeper at any distillery, or at any general or special bonded warehouse, or to perform any of the duties of a gauger under the internalrevenue laws. Bond. And the said officer, before entering upon the discharge of such separate duties, 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. Gaugers, storekeepers, and storekeeper-gaugers were covered into the classified civil service by Executive Order, May 6, 1896. Storekeeper-gauger's bond. Form 50 revised. (T. D. 1260.) Under the old form of bond of a storekeeper-gauger, conditioned solely for the faithful discharge of his duties, recovery may be had only for damages actually sustained by the Government. Such bond did not cover fines and costs imposed in a criminal prosecution of such officer. April 12, 1909.` (T. D. 1482.) [SEC. 3153c.] [Extract from sec. 2 of the legislative, executive, and judicial appropriation act, approved June 21, Compensation 1879 (21 Stat., 23).] Hereafter storekeepers at distillat small distill- eries that mash less than sixty bushels of grain per day eries. shall be allowed not exceeding fifty dollars per month. But when one person acts as storekeeper and gauger, his salary shall not exceed four dollars per day for the time actually employed. Storekeepers are not assigned to distilleries of this capacity, but storekeeper-gaugers are so assigned. AN ACT To amend the provisions of the act of March third, eighteen hundred and eighty-five, limiting the compensation of storekeepers, gaugers, and storekeeper-gaugers in certain places to two dollars a day, and for other purposes, approved February 24, 1911. (36 Stat., 928.) Be it enacted, etc., That the provisions of the legislative, executive, and judicial appropriations Act for the fiscal year ending June thirtieth, eighteen hundred and eightysix (Twenty-third Statutes, page four hundred and four), approved March third, eighteen hundred and eighty-five, which limits to two dollars per day the compensation of storekeepers, gaugers, and storekeeper-gaugers assigned to |