COMMISSIONERS OF INTERNAL REVENUE SINCE THE ORGANIZATION OF THE INTERNAL REVENUE OFFICE IN 1862. GEORGE S. BOUTWELL, of Massachusetts, from July 17, 1862, to March 3, 1863, both dates inclusive. JOSEPH J. LEWIS, of Pennsylvania, from March 18, 1863, to June 30, 1865. WILLIAM ORTON, of New York, from July 1, 1865, to October 31, 1865. EDWARD A. ROLLINS, of New Hampshire, from November 1, 1865, to March 10, 1869. COLUMBUS DELANO, of Ohio, from March 11, 1869, to October 31, 1870. JOHN W. DOUGLASS, of Pennsylvania (Acting Commissioner), from November 1, 1870, to January 2, 1871. ALFRED PLEASONTON, of New York, from January 3, 1871, to August 8, 1871. JOHN W. DOUGLASS, of Pennsylvania, from August 9, 1871, to May 14, 1875. DANIEL D. PRATT, of Indiana, from May 15, 1875, to July 31, 1876. GREEN B. RAUM, of Illinois, from August 2, 1876, to April 30, 1883. HENRY C. ROGERS, of Pennsylvania (Acting Commissioner), from May 1, 1883, to May 10, 1883. JOHN J. KNOX, of Minnesota (Acting Commissioner), from May 11, 1883, to May 20, 1883. WALTER EVANS, of Kentucky, from May 21, 1883, to March 19, 1885. JOSEPH S. MILLER, of West Virginia, from March 20, 1885. XIX INTERNAL REVENUE LAWS. [The sections enumerated in this Compilation are from the Revised Statutes of the United States, unless otherwise indicated. See explanations in Preface. Amendments to the Revised Statutes are in italics, with references to the amendatory acts upon the margin. The punctuation herein is that of the enrolled statutes.] ORGANIZATION OF OFFICE OF INTERNAL REVENUE. of Internal Reve. SEC. 319. There shall be in the Department of the Treas. Commissioner ury a Commissioner of Internal Revenue, who shall be ap-nue. pointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of six thousand dollars a year. missioner of In SEC. 320. The Commissioner of Internal Revenue is au- Chief clerk. thorized to designate one of the heads of division as chief clerk of the Bureau without additional compensation. SEC. 321. The Commissioner of Internal Revenue, under Duties of Comthe direction of the Secretary of the Treasury, shall have ternal Revenue. general superintendence of the assessment and collection of all duties and taxes now or hereafter imposed by any law providing internal revenue; and shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp duties, or, in the case of percentage duties, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. He may also contract for or procure the printing of requisite forms, decisions and regulations, but the printing of such forms, decisions and regulations shall be done at the Public Printing-Office, unless the Public Printer shall be unable to perform the work: Provided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secre tary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank-books and blanks to the 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, §§ 3238, 3312, 3328, 3341, 3369, 3395, 3445, 3446.] of SEC. 3671. The Commissioner of Internal Revenue shall Estimates expenses of colestimate in detail, by collection-districts, the expense of as lecting internal sessing and the expense of the collection of internal revenue, revenue. 3311 -1 1 Deputy Commissioner of Internal Revenue. Duties of Deputy Commissioner and submit the same to Congress at the commencement of each regular session.1 See [§ 3463 a.] SEC. 322. There shall be in the office of the Commissioner 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.2 SEC. 323. The Deputy Commissioner of Internal Revenue of Internal Reve- shall be charged with such duties in the office of the Commissioner of Internal Revenue as may be prescribed by the nue. Secretary of the Treasury, or by law, and shall act as Commissioner of Internal Revenue in case of the absence of that officer. Extract from SEC. 2. That on and after July first, eighteen hundred and the legislative, executive, and ju. seventy-five, the organization of the Treasury Department, and dicial appropria- the several offices thereof, and the annual salaries paid to the March 3, 1875. * persons therein, shall be as follows, to wit: tion act, approved 18 Stat., p. 396. Ib., p. 398. In the Office of the Commissioner of Internal Revenue: The Commissioner of Internal Revenue, six thousand dollars; deputy commissioner, three thousand five hundred dollars; one deputy commissioner, at three thousand dollars; seven heads of division, at two thousand five hundred dollars each; one stenographer, at two thousand dollars; thirty clerks of class four; forty-two clerks of class three; fifty clerks of class two; eighteen clerks of class one; seventy clerks, at nine hundred dollars each; five messengers; and fifteen laborers,3 1 The following additional sections relate to accounts to be kept and reports to be made to Congress of internal-revenue collections, &c.: SEC. 239. Separate accounts shall be kept at the Department of the Treasury of all moneys received from internal duties or taxes in each of the respective States, Territories, and collection-districts, and of the amount of each species of duty and tax that shall accrue; so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, inspectors, and other officers employed in each of the respective States, Territories, and collection-districts. SEC. 261. The Secretary of the Treasury shall annually, in the month of December, lay before Congress an abstract, in tabular form, of the separate accounts of moneys received from internal duties or taxes in each of the respective States, Territories, and collection-districts, required by section two hundred and thirty-nine, to be kept at the Treasury. * 2 By act approved January 29, 1874 (18 Stat., p. 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." 3 But by the legislative, executive, and judicial appropriation act approved June 19, 1878 (20 Stat., 187), the appropriation is only "For Commissioner of Internal Revenue, six thousand dollars; one deputy commissioner, three thousand two hundred dollars; two heads of division, at two thousand five hundred dollars each; five heads of division, at two thousand two hundred and fifty dollars each; one stenographer, one thousand eight hundred dollars; twenty-three clerks of class four; twenty-six clerks of class three; thirty-six clerks of class two; twenty-one clerks of class one; thirteen clerks, at one thousand dollars each; fifty clerks, at nine hundred dollars each; four assistant messengers; and ten laborers." [3141 a.] Same. 3142. Collectors. 3143. Collectors' bonds. 3144. Collectors to be disbursing agents. Sec. 3162. Superintendents of exports and 3165. 3166. Revenue officers authorized to make seizures. 3147. Apportionment of compensation of 3167. Revenue officers disclosing operacollectors. [3157 a.] Same. gauger. tions of manufacturers, &c.; pen- 3168. Officers not to be interested in cer- [3169 a.] Laws imposing punishment on 3170. District attorney or marshal accepting or demanding anything for compromise of violation of internal-revenue laws. [3157 b. Gaugers and store-keepers only 3171. Officers suffering injuries may main paid for actual service. 3158. Statement under oath of fees, &c.; tain suit for damages. SEC. 3140. The word "State," when used in this Title, shall Definitions. be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions. And where not otherwise distinctly expressed Act 27 Feb., 1877. or manifestly incompatible with the intent thereof, the word "person," as used in this title, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person.1 'See the following additional definitions from the Revised Statutes: Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, In determining the meaning of the revised statutes, or of any act or 3 |