distilleries whose registered capacity is twenty bushels or less, be, and the same is hereby, amended, so as to read as follows: "Hereafter storekeepers, gaugers, and storekeeper-gaugers who are assigned to distilleries with a registered capacity of twenty bushels or less, or who are assigned to other places where the compensation is now less than three dollars a day, Compensation. shall receive three dollars a day for services." (T. D. 1680.) Storekeepers' and storekeeper-gaugers' monthly bills. Reg. No. 2, revised, p. 85. Assignments of storekeepers and gaugers must be made by the Commissioner of Internal Revenue upon the recommendation of the collector. (Treas. Dec. (1899), No. 20695.) Assignment of storekeeper-gaugers. Cir. No. 712. (T. D. 1280); Regulations No. 7, revised, page 43. Transfer of storekeeper-gaugers. (T. D. 1331.) 1902. (32 Stat., [SEC. 3153d.] That the internal-revenue officer holding the 1st June 28, combined office of storekeeper and gauger shall hereafter be 492.) known and denominated as a storekeeper-gauger, and when performing the combined duties of storekeeper-gauger, or when assigned by the Commissioner of Internal Revenue to perform the duties of a storekeeper only at any distillery, or at any general or special bonded warehouse, he shall receive for his services the compensation of storekeeper only; but when assigned by the Commissioner of Internal Revenue to perform the duties of gauger only, under the internal-revenue laws, as provided by those laws, he shall receive only the compensation for his services and the traveling expenses which are allowed by law to United States gaugers. Act June 28, 1902. (32 Stat., 492.) and transfer of SEC. 3154. One or more storekeepers shall be assigned Assignment by the Commissioner of Internal Revenue to every bonded storekeepers. or distillery warehouse established by law; and any storekeeper may be transferred * by the Commissioner of Internal Revenue, from one warehouse to another. * * In the original section power was given to supervisors of internal revenue to transfer storekeepers, but those offices (supervisors) were abolished by the act of August 15, 1876. (19 Stat., 143.) Transfer of storekeepers. (Sec. 3163, p. 75.) [SEC. 3154a.] [Sec. 63, act of Aug. 28, 1894 (28 Stat., 509), amended by act of May 13, 1910. (36 Stat., 369.)] Act Aug. 15, 1876. That storekeepers, storekeeper-gaugers, and gaugers, Compensation. when traveling to or from assignments, or when transferred from one assignment to another, either in the same district or in different districts, shall receive the same compensation per day during the time necessarily occupied in traveling that they would be entitled to if on duty at the place to which assigned or transferred, or from which relieved, together with actual and necessary traveling expenses. Compensation and traveling expenses of storekeepers, storekeeper-gaugers, and gaugers. (T. D. 1632.) Accounts of gaugers, store and storekeepers detailed. [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 further, That the Commissioner of Internal keeper-gaugers, Revenue is authorized to detail gaugers, storekeepergaugers, and storekeepers, appointed in one district for special or regular duty in other districts, and the accounts of gaugers, storekeeper-gaugers, and storekeepers so detailed shall be adjusted and paid in the district where they are appointed the same as if assigned to regular duty, without regard to the number of districts in which they may have been employed in any one month, the same as if all their services had been performed and expenses incurred in the district in which appointed, and the order of the Commissioner of Internal Revenue transferring gaugers, storekeeper-gaugers, or storekeepers to special work shall be accepted by the accounting officers of the Treasury Department as full authority for proper expenses incurred by said gaugers, storekeeper-gaugers, or storekeepers, while so assigned. Temporary storekeeper. Gaugers. SEC. 3155. In case of the absence of any internal-revenue storekeeper by reason of sickness or other cause, the collector having control of the warehouse may designate a person to have temporary charge thereof, who shall, during such absence, perform the duties and receive the pay of the storekeeper for the time he may be so employed, and shall for any violation of the law be subject to the same punishment as storekeepers. Storekeepers' duties. (Secs. 3267, 3271, 3273, 3274, 3287, 3295, 3301, 3302.) Penalties prescribed in case of storekeepers. (Sec. 3300, p. 199.) Concerning designations during temporary absence of storekeepers or storekeeper-gaugers. (Circular letter, Oct. 29, 1895; 41 Int. Rev. Rec., 445.) (1 (Regulations No. 7, revised, p. 39.) SEC. 3156. The Secretary of the Treasury shall appoint in every collection district where they may be necessary, one or more internal-revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give bond, with one or more sureties, satisfactory to the Commissioner of Internal Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned. Gauger's bond. Form 39 revised. Compromise of gauger's bond. (Decision of Secretary Sherman, adverse; 23 Int. Rev. Rec. (1877), 139.) New bonds can not be accepted from gaugers so as to release old bondsmen from responsibility. (30 Int. Rev. Rec. (1884), 197.) The right of action on the bond prescribed by section 3156 is reserved to the Government, notwithstanding an indictment, conviction, and sentence under section 3169, unless there is an The offices of gauger, storekeeper, and storekeeper-gauger, For instructions as to the duties of gaugers, see Regulations, of gaugers. [SEC. 3156a.] [Sec. 65, act of Aug. 28, 1894 (28 Stat., 509).] That internal-revenue gaugers may be assigned to Assignment duty at distilleries, rectifying houses, or wherever gauging is required to be done, and transferred from one place of duty to another, by the Commissioner of Internal Revenue, in like manner as storekeepers and storekeepers and gaugers are now assigned and transferred. Gaugers' returns. (Sec. 3291, p. 181.) Penalties prescribed in case of gaugers. (Secs. 3290, 3292, p. 181.) Gauging instruments to be prescribed by the Commissioner. (Sec. 3249, p. 149.) Transfer of gaugers. (Sec. 3163 amended.) SEC. 3157. Gaugers shall be entitled to receive such fees. Gaugers' fees. to be determined by the quantity gauged, as may be prescribed by the Commissioner of Internal Revenue; and said fees, together with their actual and necessary traveling expenses, shall be verified by their oaths, and shall be paid by the United States monthly. * * * [SEC. 3157a.] [Extract from the legislative, executive, and judicial appropriation act, approved June 19, 1878 (20 Stat., 178).] And hereafter the compensation Compensation of gaugers shall not exceed five dollars per day while of gaugers. actually employed. Compensation of gauger at winery. Sec. 3, act of June 7, 1906, page 233. [SEC. 3157b.] [Extract from legislative, executive, and judicial appropriation act of Aug. 15, 1876 (19 Stat., 143).] shall only receive compensation when rendering actual service. * * gaugers * * * special duty. [SEC. 3157c.] [Act of July 7, 1898 (30 Stat., 656). Gaugers for Extract from the deficiency appropriation act, for the fiscal year ending June 30, 1898.] Compensation. That gaugers employed in gauging fruit brandy, and gaugers specially detailed for special duty under the direction of the Commissioner of Internal Revenue, may be paid, at the discretion of the Commissioner of Internal Revenue, either by fees to be determined by the quantity gauged, or by a daily compensation not to exceed five Daily compendollars per diem while actually employed; and in cal-culated." culating the daily compensation of all gaugers paid by fees, the quantity gauged for which fees are paid may be determined by dividing the aggregate gallons of spirits. sation, how `cal Leave of ab sence. Officers in commission not to ex excess of the ployed. gauged by the number of days on which the gauger was actually employed during the month. Gaugers' fees, Circular No. 205. Regulations, No. 2, revised, p. 88. Gauger's Manual (1906). See T. D. 1632, May 20, 1910, as to compensation and traveling expenses. False claims. (United States v Bittinger, 21 Int. Rev. Rec., 342.) Section 3169, Revised Statutes (second paragraph), makes it an offense for a United States gauger to receive any compensation except as by law prescribed for the performance of his duty. Rectifiers are entitled to have gaugers do their work promptly and accurately without any other pay than the pay received from the Government. Violation of law on the part of a United States gauger in receiving money_from_rectifiers for gauging spirits. (U. S. v. Brunjes, 36 Int. Rev. Rec., 47.) A gauger's pay being fixed by a general regulation, his case comes within the prohibition of section 1765, and he can not receive pay for another service rendered at the same time. (Hedrick v. United States, 16 Ct. Cls., 88.) Unofficial gauging for distillers and others (Reg. No. 2, revised, p. 92). AN ACT Granting cumulative annual leave of absence to storekeepers, gaugers, and storekeeper-gaugers, with pay, approved June 23, 1910. (36 Stat., 592.) [SEC. 3157d.] That storekeepers, gaugers, and storekeeper-gaugers shall be, and are hereby, granted a cumulative annual leave of absence, with pay, not to exceed in the aggregate fifteen days for any one year: Provided, That said leave of absence is so computed as not to exceed one and one-quarter days for each twenty-six days said storekeepers, gaugers, and storekeeper-gaugers are actually assigned to duty: Provided further, That such leave shall be operative under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. [Extract from legislative, executive, and judicial appropriation act for 1885, act of July 7, 1884 (23 Stat., 172).) And no collector in any district shall recommend, nor ceed 15 per cent in shall there be appointed or commissioned, more deputy number em-collectors, storekeepers, storekeepers and gaugers, gaugers, inspectors, or other officers, or allowed to remain in commission more of any of said officers, at any one time, than fifteen per cent in excess of the number engaged in performing duty at the time, and indispensably necessary for the performance of said duty. Statement fees, etc. See also legislative, executive, and judicial appropriation act for fiscal year ending June 30, 1886 (act of Mar. 3, 1885; 23 Stat., 404; Supp. R. S., vol. 1, p. 484; Commissioner's report, 1886, p. cx). Circular No. 310, limiting the number of relatives permitted to hold position in the Internal-Revenue Service in each district. (33 Int. Rev. Rec., 101.) of SEC. 3158. Every internal-revenue officer, whose payment, charges, salary, or compensation are composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and willfully rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed willful perjury, and punished in the manner provided by law for the crime of perjury. And any neglect or omission to Penalty. render such statement when required shall be punished 18 stats, by a fine of not less than two hundred dollars, nor more than five hundred dollars, in the discretion of the court. Punishment for perjury. (Sec. 125, Criminal Code, appendix' p. 414.) [SECS. 3159 and 3160.] [Repealed by legislative, executive, and judicial appropriation act of Aug. 15, 1876 (19 Stat., 143).] Office of supervisor abolished. SEC. 3161. In any port of the United States where there Act Feb. 18, 319.) (18 Stat., charge of expor is more than one collector of internal revenue, the Secre- Officers in tary of the Treasury may designate one of them to have tations and drawcharge of all matters relating to the exportation of articles backs. subject to tax under the internal-revenue laws; and at any port where he may deem it necessary, there shall be appointed by him an officer to superintend all matters of exportation and drawback, under the direction of the collector. The compensation of the officers last named shall be prescribed by the Secretary of the Treasury, but shall not exceed, in any case, an annual rate of two thousand dollars, excepting at New York, where such compensation shall be at the annual rate of three thousand dollars. At any port where there is no superintendent of exports, all the duties and services required of such officers shall be performed by the collector of internal revenue designated to have charge of exportation. All the books, papers, and documents in the bureau of drawbacks in the respective ports, relating to the drawback of taxes paid under the internal-revenue law, shall be delivered to the collector of internal revenue in charge of exportation. superintend SEC. 3162. Every collector of internal revenue and every superintendent of exports and drawbacks is Collectors and authorized to administer such oaths and to certify to ents of exports such papers as may be necessary under any regulation paths. prescribed under the authority of the internal-revenue laws. See section 3165 in regard to general authority of collector to administer oaths. may administer ternal-re venue SEC. 3163 [as amended by sec. 2, act of Mar. 1, 1879 Duties of col(20 Stat., 327).] Every collector within his collection lectors and indistrict and every internal-revenue agent shall see that agents. all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with, |