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accompanying documents, and exclude therefrom all matter, including engravings, maps, drawings, and illustrations, except such as they shall certify in their letters transmitting, such reports are necessary and relate entirely to the transaction of the public business. Section 94, act of January 12, 1895 (28 Stat., 601).

No printing and binding shall be done by the Public Printer for the several Executive and Judicial Departments of the Government in any fiscal year in excess of the amount of the allotment for such Departments.

Heads of Executive Departments shall direct whether reports made to them by bureau chiefs and chiefs of divisions shall be printed or not. Act of Aug. 5, 1892 (27 Stat., 388).

No report, document, or publication of any kind distributed by or from an Executive Department or Bureau of the Government shall contain any notice that same is sent with “the compliments” of an officer of the Government, or with any special notice that it is so sent, except that notice that it has been sent, with a request for an acknowledgment of its receipt, may be given. Act of January 12, 1895. (28 Stat., 601, 620.)

TITLE XXXV–INTERNAL REVENUE.

REVISED STATUTES.

CHAPTER ONE.

OFFICERS OF INTERNAL REVENUE.

Sec.

Sec. 3140 (amended). Definitions.

(3157c). Act July 7, 1898. Gaugers' com3141. Collection districts.

pensation. 3142. Collectors.

[3157d). Act June 23, 1910. Cumulative 3143 (amended). Collectors' bonds.

annual leave of absence to store3144 (amended). Collectors to be disburs

keepers, gaugers,

and storeing agents.

keeper-gaugers. 3145. (Obsolete.)

Act July 7, 1884. Officers in com3146. Accounts of collectors adjusted ac

mission not to exceed 15 per cording to fiscal year.

cent of the number employed. 3147. Apportionment of compensation of 3158. Statement under oath of fees, etc.; collectors.

penalty. [3148). Secs. 12 and 13, act February 8, 3159. Repealed.

1875, as amended. Collectors' ! 3160. Repealed.
compensation and allowances. 3161. Officers in charge of exportation
Deputy collectors and their sal-

and drawbacks.
aries.

3162. Collectors and superintendents of 3149 (amended). Disability or vacancy in

exports may administer oaths. office of collector.

3163 [and 31630] (amended). Duties of [3149a). Authority to detail deputy col

collectors and internal-revenue lectors.

agents. Commissioner may trans3150. Deputy collector, when entitled to

fer and suspend certain officers. collector's salary.

3164. Collectors to report violations of 3151. Repealed.

law to district attorney. 3152 (amended). Internal-revenue agents. 3165 (amended). Revenue officers who [3152a). Additional agents.

may administer oaths and take 3153. Storekeepers; salaries and bonds.

evidence. Office of storekeeper and gauger. 3166. Revenue officers specially author(3153a). Compensation and bond.

ized to make seizures. (31536]. Storekeepers at distilleries that 3167 (amended). Revenue officers dismash less than 60 bushels of grain

closing operations of manufac

turers, etc.; penalty. [3153c]. Storekeepers at distilleries whose 3168. Officers not to be interested in cerregistered capacity is 20 bushels

tain manufactures; penalty. or less.

3169. Officers guilty of extortion, receiv[3153d]. Assignment of storekeeper and

ing unlawful fees, and other ungauger.

lawful acts; penalty. 3154. Assignment and transfer of store- | [3169a). Collectors, etc., issuing stamps keepers.

before payment; penalty. [3154a.] Sec. 63, act Aug. 28, 1894 [31696). Laws imposing punishment on (amended). Compensation of

internal-revenue officers applied store-keepers and

gaugers.

to certain other classes of persons. Transfers and details.

3170. District attorney or marshal ac3155. Temporary storekeepers.

cepting or demanding anything 3156. Gaugers.

for compromise of violations of [3156a] Assignment of gaugers.

law. 3157. Gaugers' fees.

3171. Officers suffering injuries may main[3157a). Same.

tain suit for damages. (31576). Gaugers only paid for actual

per day.

service.

Definitions.

Sec. 3140 [as amended by the act of Feb. 27, 1877 (19 Stat., 240)]. The word “State," when used in this Title, shall 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 erpressed 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.

Sec. 1, R. S. In determining the meaning of the Revised Statutes, or of any act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; *

the word person may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such oflice, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an “oath” shall be deemed complied with by making affirmation in judicial form.

SEC. 2. The word “county” includes a parish, or any other equivalent subdivision of a State or Territory of the United States.

SEC. 3. The word "vessel” includes every description of water craft or other artificial contrivance used, or capable of being used, as a means of transportation on water.

SEC. 4. The word “vehicle” includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land.

Sec. 5. The word “company” or “association, when used in reference to a corporation, shall be deemed to embrace the words “successors and assigns of such company or association," in like manner as if these last-named words, or words of similar import, were expressed.

Person includes corporations. (23 Int. Rev. Rec., 141; 15 Op. Atty. Gen., 230.). The term “corporation,” as used in the acts of Congress touching internal revenue, does not include a State. (Georgia v. Atkins, collector, 8 Int. Rev. Rec., 113.) The term “person” does not include a State. (12 Op. Atty. Gen., 176.)

When a State engages in commercial business for a profit, it can not claim exemption from taxation on the principle that it is a tax on the instrumentalities of the State government. (South Carolina v. C. S., 39 Ct. Cls., 257; T. D. 759; 199 U. S., 437; T. D. 961.)

As to the meaning of the term “revenue law." (United States v.

Hill, 123 U. S., 681.) SEC. 3141. For the purpose of assessing, levying, and collecting the taxes provided by the internal-revenue laws, the President may establish convenient collectiondistricts, and for that purpose he may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district, and may from time to time alter said districts: Provided, That the number of districts in any State shall not exceed the number of Representatives in Congress to which such State was entitled in the Thirty-seventh Congress, except in such States as were entitled to an increased representation in the Thirty-eighth Congress, in which states the number of districts shall not exceed the number of Rep

Collection districts.

resentatives to which any such State was so entitled: And Verbal error provided further, That in the State of California the Presi- Act Feb. 27,

1877 (19 Stat., 20). dent may establish a number of districts not exceeding the number of Senators and Representatives to which said State was entitled, in the Thirty-seventh Congress.

The power of the President to change or alter collection districts considereda (10 Op. Atty. Gen., 469; 12 Op. Atty. Gen., 51; 14 Op. Atty. Gen., 215.)

Supreme court will take judicial notice that the United States is divided into collection districts for revenue purposes. (United

States v. Jackson, 104 U. S., 41; 28 Int. Rev. Rec., 12.) Sec. 3142. The President, by and with the advice and Collectors. consent of the Senate, shall appoint for each collection district a collector, who shall be a resident of the same. When two or more collection-districts are united by him, he may designate from among the existing officers of such districts one collector for the new district, or, at his discretion, he may make a new appointment of such officer for said district.

The legislative appropriation act for 1877, passed August 15, 1876 (19 Stat., 152), reduced the number of internal-revenue districts to 131.

The appropriation act for 1878, passed March 3, 1877 (19 Stat., 303), reduced the number to 126. (Supp. R. S., 135.)

Executive order of June 25, 1883, as modified by orders of June 30, 1883, and October 13 and December 5, 1883, reduced the number of districts from 126 to 84.

Executive order of February 13, 1884, reestablished the district of Nevada (which in 1883 was consolidated with Fourth California), making the number of districts 85.

The number of districts was reduced from 85 to 63 by Executive order of May 21, 1887. (33 Int. Rev. Rec., 157.)

Hawaii constituted an internal-revenue district by act of April 30, 1900 (31 Stat., 141), to take effect June 14, 1900, page 373. (T. D. 157.)

District of Oklahoma established February 6, 1911.

The number of collection districts in the country at present (February, 1911) is 67, including the district of Oklahoma.

Under existing law there is no limitation placed on the term of office of collectors of internal revenue, and in this respect this office differs from other civil officers of the Government. (Commissioners' reports, 1877 and 1881.)

Judicial notice will be taken of the official character and the official acts of the collector and his deputy. (Leach v. Snyder (1886), 112 Pa., 161.)

SEC. 238. The commissions of all officers employed in levying or collecting the public revenue shall be made out and recorded in the Department of the Treasury, and the seal of the Department affixed thereto. But the seal shall not be affixed to any such commission before the same has been signed by the Presi

dent. Sec. 3143 (as amended by sec. 2, act Mar. 1, 1879 (20

bonds. Stat., 327), and by sec. 5, act Mar. 2, 1895 (28 Stat., 807)). Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved hy the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and

Collector's

shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; and he shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said Commissioner shall prescribe; and he shall erecute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the Solicitor of the Treasury. Said bonds shall be filed in the office of the Secretary of the Treasury

Proceedings against delinquent collectors. (Secs. 3624, 3625, 3633, Appendix, pp. 407, 408.)

Claims for credit in suits brought by the United States. (Sec. 951, p. 424.)

Act relative to allowing certain corporations to be accepted as surety. (Act August 13, 1894.) See pp. 368, 369.

A bond takes effect upon its acceptance and approval. (19 How., 73.)

Collector approving worthless bonds; liability of collector's bond for loss sustained by Government. (United States v. Thorn, 9 Int. Rev. Rec., 65.)

Collectors are liable to prosecution for accepting fraudulent bonds, as well as liable on their official bonds for loss. (United States v. Callicott, 7 Int. Rev. Rec., 177; Fed. Cas. No. 14710.

Collector and deputy collector indicted jointly with others.

Allowance to collectors; set-offs. (Hall v. United States, 91 U.S. (1 Otto), 559.)

Gaugers' fees received by collectors; Treasury settlements. (Soule et al v. United States, 100 U.S. (10 Otto), 8; 26 Int. Rev. Rec., 4.)

Question of credits, time when compensation commences. (United States v. Flanders, 112 U.S., 88; 30 Int. Rev. Rec., 397.)

Due diligence. (United States v. Kimball, 101 U.S. (11 Otto), 725).

Money received from sale of stamps; use of old form of bond. (United States v. Hough, 103 U. S. (13 Otto), 71.)

Bond not void because district is not stated. _(United States v. Jackson, 104 U. S. (14 Otto),41; 28 Int. Rev. Rec., 12.)

Collectors' receipts; certified transcripts. (United States v. Hunt, 105 U. S. (15 Otto), 183; 28 Int. Rev. Rec., 134.)

Evidence. (United States v. Stone, 106 U. S. (16 Otto), 525.)

The addition of a condition, not specifically named in the act of Congress, that obligors shall not be liable if each and every deputy appointed by the collector shall truly and faithfully execute and discharge all the duties of such deputy collector according to law, does not relieve the sureties. Mode of settling accounts of collectors; mode of prosecuting suits, etc. (Chadwick v. United States, 3 Fed. Rep., 750.)

Liability of sureties: Sureties liable for taxes collected and not accounted for. _(United States v. Harry Chase et al., 22 Int. Rev. Rec., 11; King v. United Stats, 99 U. S., 229.)

A bond requiring a faithful performance of official duty is as binding upon the principal and his sureties as if all the statutory duties and official regulations of the office were inserted in the bond. (Pond v. United States, 111 Fed. Rep., 995.)

Liability of sureties when duties are imposed on principal by laws subsequent to the execution of the bond. (United States

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