and shall give a boud, 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. ger." [3153 a.] That the Secretary of the Treasury may, upon the Extract from recommendation of the Commissioner of Internal Revenue, utive, and judi legislative, execimpose the duties of storekeeper and gauger upon one officer, cial appropria tion act, Aug. 15, where the amount of spirits produced at the distillery, to which 1876. such officer may be assigned, is not sufficient, in the judgment of the Commissioner to warrant the employment of two officers Office of "storeto perform the separate duties of storekeeper and gauger." The keeper and gauSecretary of the Treasury may issue a commission to such Commission. officer as storekeeper and gauger, but the compensation for his Compensation. services as storekeeper and gauger shall be that of storekeeper only. And the said officer shall before entering upon the discharge of such duties, give a bond in the penal sum of not less Bond. than five thousand dollars for the faithful performance of the combined duties of storekeeper and gauger. * * and transfer of 1876. SEC. 3154. One or more store-keepers shall be assigned by Assignment the Commissioner of Internal Revenue to every bonded or store-keepers. distillery warehouse established by law; and any storekeeper may be transferred * by the Commissioner Act Aug. 15, of Internal Revenue, from one warehouse to another. SEC. 3155. In case of the absence of any internal-revenue Temporary store-keeper. store-keeper 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 store-keeper for the time he may be so employed, and shall for any violation of the law be subject to the same punishment as store-keepers. SEC. 3156. The Secretary of the Treasury shall appoint Gaugers. 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. 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. 3157 a.] *And hereafter the compensation of gaugers Leg. Ex. and shall not exceed five dollars per day while actually employed. June 19, 1878. Jud. App. act of Leg., Ex., and Jud. app. act of Statement un &c.; penalty. * * * [SEC. 3157 b.] respectively shall only receive compensation when rendering actual service. And said gaugers and storekeepers, * * * * * SEC. 3158. Every internal-revenue officer, whose payment, der oath of fees, 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 reu der such statement when required shall be punished by a fine Act Feb. 18, of not less than two hundred dollars, nor more than five hundred dollars, in the discretion of the court. 1875. Officers in tations and draw backs. SEC. 3159. [Repealed by legislative, executive, and judicial appropriation act of August 15, 1876.j SEC. 3160. [Repealed by legislative, executive, and judicial appropriation act of August 15, 1876.j SEC. 3161. In any port of the United States where there charge of expor- is more than one collector of internal revenue, the Secretary of the Treasury may designate one of them to have charge of all matters relating to the exportation of articles 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. ents of exports Superintend- SEC. 3162. Every collector of internal revenue and every and drawbacks superintendent of exports and drawbacks is authorized to may administer administer such oaths and to certify to such papers as may be necessary under any regulation prescribed under the authority of the internal-revenue laws. oaths. Duties of collectors and in ternal agents. SEC. 3163. Every collector within his collection-district and revenue every internal-revenue agent shall see that all laws and regulations relating to the collection of internal taxes are faithfully Sec. 2, act Mar. executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto. And it shall be the duty of every collector and of every inter 1, 1879. nal-revenue agent to report to the Commissioner in writing any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal-revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. The Commissioner may also transfer any inspector, gauger, Commissioner storekeeper, or storekeeper and gauger, from one distillery or may transfer cerother place of duty, or from one collection-district, to another. ** * * tain officers. 1876, Sec. 1, (19 ed in Commis [SEC. 3163 a.] The powers of transfer, and of sus- Act Aug. 15, pension, of officers conferred upon supervisors by section thirty- Stat., 152). one hundred and sixty-three of the Revised Statutes, are hereby Certain powers vested in the Commissioner of Internal Revenue; and all other under § 3163 vestpowers conferred, and duties imposed, by said section upon einer. supervisors, are hereby conferred and imposed upon collectors Certain powof internal revenue within their respective districts. In case $3163, conferred of the supervision [suspension] of a collector, under the power upon collectors. hereby conferred, the Commissioner of Internal Revenue shall, to report suspenas soon thereafter as practicable, report the case to the Presi- sion of collector. dent through the Secretary of the Treasury for such action as he may deem proper.1 * * * * * ers, &c., under Commissioner to report vio SEC. 3164. It shall be the duty of every collector of in- Duty of collectternal revenue to report within ten days to the district at-lations of law to torney of the district in which any fine, penalty, or forfeiture district attorney. may be incurred for the violation of any law of the United States relating to the revenue, a statement of all the facts and circumstances of the case within his knowledge, together with the names of the witnesses, and which may come to his knowledge from time to time, stating the provisions of the law believed to be violated, and on which a reliance may be had for condemnation or conviction; and if any collector shall in any case fail to report to the proper district attorney as prescribed in this section, his right to any compensation, benefit, or allowance in such case shall be forfeited to the United States, and the same may, in the discretion of the Secretary of the Treasury, be awarded to The powers and duties specified in Sec. 3163, Revised Statutes, as that section was at the time of the above enactment of August 15, 1876, are as follows: "SEC. 3163. Every supervisor, under the direction of the Commissioner, shall see that all laws and regulations relating to the collection of internal-taxes are faithfully executed and complied with; and shall aid in the prevention, detection, and punishment of any frauds in relation thereto, and examine into the efficiency and conduct of all officers of internal revenue; and for such purposes he shall have power to examine all persons, books, papers, accounts, and premises, to administer oaths, and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel a compliance with such summons in the same manner as collectors may do. He shall report in writing to the Commissioner of Internal Revenue any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal-revenue officer of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. He may, by notice in writing, suspend from duty any inspector, gauger, or store-keeper, and he may suspend any collector for fraud, or gross neglect of duty, or abuse of power. In case of the suspension of any inspector, gauger, or store-keeper, he shall immediately notify the collector of the proper district and the Commissioner of Internal Revenue, and within three days thereafter report his action and his reasons therefor, in writing, to the Commissioner. In case of the suspension of any collector, he shall immediately report his action to the Commissioner, with his reasons therefor, in writing, and the Commissioner, in all cases of suspension, shall thereupon take such action as he may deem proper. Every supervisor may also transfer any inspector, gauger, or storekeeper from one distillery, or other place of duty, or from one collection-district, to another." Revenue offi. minister oaths such persons as may make complaint and prosecute the same to judgment or conviction. [See § 838 in Appendix, also § 3460.] SEC. 3165. Every collector, deputy collector, and inspector cers who may ad- is authorized to administer oaths and to take evidence touchand take evi-ing any part of the administration of the internal-revenue laws with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken. dence. Sec. 2, act Mar. 1, 1879. Revenue officers authorized SEC. 3166. Any officer of internal revenue may be speto make seizures. cially authorized by the Commissioner of Internal Revenue to seize any property which may by law be subject to seizure, and for that purpose such officer shall have all the power conferred by law upon collectors; and such special authority shall be limited in respect of time, place, and kind and class of property, as the Commissioner may specify: Provided, That no collector shall be detailed or authorized to discharge any duty imposed by law upon any other collector. Revenue offi- SEC. 3167. If any collector or deputy collector, or any in3ers disclosing operations of Spector, or other officer acting under the authority of any manufacturers, revenue law of the United States, divulges to any party, or &c.; penalty. makes known in any other manner than may be provided by law, the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, he shall be subject to a fine of not exceeding one thousand dollars, or to be imprisoned for not exceeding one year, or to both, at the discretion of the court, and shall be dismissed from office, and be forever thereafter incapable of holding any office under the Government. Officers not to be interested in SEC. 3168. Any internal-revenue officer who is or shall becertain manufac- come interested, directly or indirectly, in the manufacture of tures; penalty. tobacco, snuff, or cigars, or in the production, rectification, Act Feb. 27 or redistillation of distilled spirits, shall be dismissed from 1877. Officers of internal revenue office; and every officer who becomes so interested in any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than five hundred dollars nor more than five thousand dollars.1 SEC. 3169. Every officer or agent appointed and acting guilty of extor- under the authority of any revenue law of the United fion, receiving States unlawful fees, and of other offenses. First. Who is guilty of any extortion or willful oppression under color of law; or, Second. Who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or, Third. Who willfully neglects to perform any of the duties enjoined on him by law; or, Fourth. Who conspires or colludes with any other person to defraud the United States; or, Fifth. Who makes opportunity for any person to defraud the United States; or, Sixth. Who does or omits to do any act with intent to enable any other person to defraud the United States; or, See sections 1788 and 1789 in Appendix. Seventh. Who negligently or designedly permits any violation of the law by any other person; or, Eighth. Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return; or, Ninth. Who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to his next superior officer and to the Commissioner of Internal Revenue; or, Tenth. Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One-half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court. [See § 5484 at end of this chapter.] officers to cer [SEC. 3169 a.] SEC. 23. That all acts and parts of acts im- Act Feb. 8, 1875. posing fines, penalties, or other punishment for offenses com- Application of mitted by an internal revenue officer or other officer of the De-laws imposing punishment on partment of the Treasury of the United States, or under any internal revenue bureau thereof, shall be, and are hereby, applied to all persons tain other classes whomsoever, employed, appointed, or acting under the author. of persons. ity of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money. issuing internal [SEC. 3169 b.] That any collector of internal revenue, or any, Sec. 1, act Mar. deputy collector or other employee of, or person acting for, such collector, who shall issue any stamp or stamps indicating the Collector, &c.; payment of any internal-revenue tax, before payment in full revenue stamps before payment. therefor has been made to the officer or person issuing the same, shall be deemed guilty of a misdemeanor, and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office. accepting or de thing for com. SEC. 3170. Every district attorney or marshal who de- District attor mands, or accepts, or attempts to collect, directly or indi- ney or marshal, rectly, as payment or gift or otherwise, any sum of money manding any or other property of value for the compromise, adjustment, promise of viola or settlement of any charge or complaint for any violation tion of internal. or alleged violation of any provision of the internal-revenue laws, except as expressly authorized by law to do so, shall revenue laws. |