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

Disability or vacancy in office of collector.

Senior deputy

charge.

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, Corrector in 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-re ve 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.

3286, 3318.

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, Secs. 3177, 3277, thirty-two hundred and seventy-seven, thirty-two hundred 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.

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 ex

tional agents.

penses 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. * * *

[Extract from the legislative, executive, and judicial appropriation act for the year ending June 30, 1906, approved February 3, 1905 (33 Stat., 631, 652).]

exam

ining accounts.

Provided, That internal-revenue agents assigned to the Agents duty of examining accounts of collectors of internal revenue shall receive for per diem in lieu of subsistence, when absent from their legal residences on duty, a sum, to be fixed by the Commissioner of Internal Revenue, approved by the Secretary of the Treasury, not to exceed four dollars.

Internal-revenue agents and inspectors are not entitled to compensation nor per diem in lieu of subsistence when sick; neither can they be allowed annual leave. (T. D. 1580.)

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
at $5,000, Rules, Circular 576, July 2, 1900 (T. D. 171).
To be renewed every four years. (T. D. 697.)
Storekeeper's bond. Form 50 revised.

Additional bonds. (T. D. 548.)

[SEC. 3153 a.] Extract from legislative, executive, and judicial appropriation act approved August 15, 1876, (19

limited.

Stat., 152).] Hereafter no store-keeper shall receive a Compensation greater compensation than four dollars per day; and said 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 Ct. Cls., 413.)

Office of "store

That the Secretary of the Treasury may, upon the recommendation of the Commissioner of Internal Revenue, keeper and gauimpose 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.