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Page. August 28, 1894 (28 Stat., 509)-Continued. Section 69

128, 235, 236 Section 72

25, 353 March 2, 1895 (28 Stat., 910).

400 March 2, 1895, section 5 (28 Stat., 807)...... 61, 352 May 28, 1896 (20 Stat., 178)..

375, 378, 379 June 3, 1896 (29 Stat., 195).

151 June 6, 1896 (29 Stat., 253)

132, 276 (Filled cheese act, cbapter 10).

276-280 March 3, 1897 (29 Stat., 626).

268 Section 1

219 Section 2

220 Section 3

221 Section 4.

221 Section 5

222 Section 6

222 Section 7

Section 8
July 24, 1897 (30 Stat., 151).

253 Section 9 (30 Stat., 206)

229 Section 10 (30 Stat., 206)

259 Section 14 (30 Stat., 207)

253 Section 15 (30 Stat., 207)

297 Section 27 (30 Stat., 210)

298

Page. March 15, 1898 (30 Stat., 317), Sec. 7 ........ 51, 54 June 13, 1898 (30 Stat., 448)...... 52, 66, 112, 140, 141

(War-revenue act.)
(Fermented liquors)

226, 227 (Special tax, section 2)

133 (Tobacco, snuff, and cigars).... 140, 240, 242, 259 (Section 31)

354 (Section 51)

354 (Mixed tlour, chapter 11)

281-284 (Legacies and distributive shares. chapter 12)

285-289 (Excise taxes, refiners of petroleum and sugar, chapter 13)

290 (Stamp taxes, chapter 14)

291 (Schedule A)..

311 (Schedule B)

324 July 7, 1898 (30 Stat., 705).

70 February 21, 1899 (30 Stat., 843).

172 February 24, 1899 (30 Stat., 861).

53 February 24, 1899 (30 Stat., 865).

53 February 28, 1899, paragraph mortgages, section 25 (30 Stat., 1390)...

322 March 3, 1899 (30 Stat., 1091).

54 March 3, 1899 (30 Stat., 1349).

179

222

222

194

Page. March 1, 1879 (20 Stat., 327-341)-Continued. Section 13

215 Section 14

128, 236, 239, 240, 246, 248 Section 15

250 Section 16

253, 259, 262 Section 17

293 Section 18

339 Section 20

296 Section 21

228 Section 22

334 1 May 17, 1879 (31 Stat., 4)..

389 June 14, 1879 (21 Stat., 20)

171 June 21, 1879 (21 Stat., 23).

68 December 20, 1879 (21 Stat., 59)

207, 208 May 28, 1880 (21 Stat., 145): Section 1..

155 Section 2..

157 Section 3

171 Section 4

174 Section 5

177 Section 6

172 Section 7

192 Section 8

191 Section 9.

155 Section 10

202 Section 11

201 Section 12

215 Section 13

215 Section 14

296 Section 15

296 Section 16 Section 18

121 June 9, 1880 (21 Stat., 167)

251 August 5, 1882 (22 Stat., 255).

401 August 8, 1882 (22 Stat., 372)

251 January 9, 1883 (22 Stat., 401).

240 January 13, 1883 (22 Stat., 402).

251 January 16, i883 (22 Stat., 403).

407 March 3, 1883 (22 Stat., 485-488)

128 Section 2 (22 Stat., 563)

399 Section 4 (22 Stat., 488)

259 Section 5 (22 Stat., 488)

241 May 1, 1884 (23 Stat., 17).

402 July 5, 1884 (23 Stat., 122)

871 July 7, 1884 (23 Stat., 172-258) ....., 66, 68, 71, 398 January 6, 1885 (23 Stat., 516)

403 March 3, 1885 (23 Stat., 404)

67 April 29, 1886 (24 Stat., 15)

224 August 2, 1886 (24 Stat., 209)

120, 269 (Oleomargarine act, chapter 9, p. 269.) August 4, 1886, section 1 (24 Stat., 218) 66, 253 February 23, 1887 (24 Stat., 644).

403 August 1, 1888 (25 Stat., 357).

367 Angust 8, 1888 (25 Stat., 387).

386 August 13, 1888 (25 Stat., 433).

357, 359 October 18, 1888 (25 Stat., 560).

214 February 16, 1889 (25 Stat., 672)

400 May 2, 1890 (26 Stat., 81)

341 June 18, 1890 (26 Stat., 162-169)...

233, 234 Angust 30, 1890 (26 Stat., 371)

378 October 1, 1890 (26 Stat., 567-621).

128 Section 10

295 Section 26

130 Section 27

236 Section 28

249, 259 Section 29

250

Page. October 1, 1890 (26 Stat., 567-621)-Continued. Section 30

242 Section 31

241 Section 32

258 Section 33

238 Section 34

257 Section 35

255 Section 36

267 Section 37

267 Section 38

267 Section 39

268 Section 40

268 Section 41

275 Section 42

215 Section 43

216 Section 44

216 Section 45

217 Section 46

218 Section 47

219 Section 48

219 Section 49

219 Section 53

115 Section 55

25 March 3, 1891 (26 Stat., 826)

369 March 3, 1891 (26 Stat., 1050)

150 May 5, 1892, section 6 (27 Stat., 25)

48 July 16, 1892 (27 Stat., 200). 184, 197, 199, 200 March 3, 1893 (27 Stat., 751)

95, 375 February 8, 1894 (28 Stat., 36)

360 July 31, 1891 (28 Stat., 299)

378, 379, 380, 381 August 13, 1894 (28 Stat., 279)

350-352 August 28, 1894 (28 Stat., 509).

75, 128 Section 19

298 Section 34

80, 83 Section 37..

88 Section 38

328 Section 39

328 Section 40

329 Section 41

329 Section 42.

329 Section 43

330 Section 44 Section 45

331 Section 46

331 Section 47

332 Section 48

147 Section 49

176 Section 50.

178 Section 51

181 Section 52

181 Section 53

181 Section 54

181 Section 55

182 Section 56

182 Section 57

182 Section 58

183 Section 59

183 Section 60

192 Section 61

149 Section 62

198 Section 63

69 Section 64

68 Section 65

70 Section 66

199 Section 67

157 Section 68

216

331

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, sections 3238, 3312, 3328, 3341, 3369, 3395, 3445, 3446, and other sections.

Commissioner to make assessments (Ø Ø 3176, 3182, 3253, 3309, 3314, 3371, 3437; \ 3413, amended by © Ø 19, 20, and 21, act of February 8, 1875; act of May 13, 1876; Ø 8, act of March 3, 1877; ý 6, act of March 1, 1879, fruit brandy; ý 8, act of May 28, 1880, amending 6, act of March 1, 1879; $ 9, act of August 2, 1886, oleomargarine; Ø 28, act of October 1, 1890, opium; Ø 27, act of August 28, 1894, playing cards; Ø 10, act of June 6, 1896, filled cheese; jo 1, 3, 31, and 41 of the act of June 13, 1898, warrevenue law).

Commissioner to make regulations (° 3447, p. 340). See also under the different subjects.

Distinction between “instructions" and "regulations." (Landram v. United States, 16 Ct. Clms., 74; 27 Int. Rev. Rec., 80.)

A regulation made in pursuance of an act of Congress has the force of law. (United States v. Eliason, 16 Pet., 291; ex parte Reed, 100 U. S., 13; United States v. Barrows et al., 10'Int. Rov. Rec., 86; Harvey v. United States, 3 Ct. Clms., 38; Stotesbury v. United States, 23 Ct. Clms., 292.)

Scope and effect of regulations of the Department. (In re Kollock, 165 U. S., 526; 43 Int. Rev. Rec., 170; United States v. Symonds, 120 U. Š., 46; Wilkins v. United States, U. S. Circuit Court of Appeals (1899); 96 Fed. Rep., 837; Vol. 2, Treas. Dec., No. 21623.)

Secretary of Treasury can not make regulations which will defeat the law. (Campbell v. United States, 107 U. S., 410.)

Regulations made by the Commissioner pursuant to the statutory authority, with the approval of the Secretary of the Treas. ury, in respect to the assessment and collection of internal revenue, have the force of statutes; and the acts of the Commissioner are presumed to be the acts of the Secretary. (In re Huttman, 70 Fed. Rep., 699.)

In United States v. Eaton (144 U. S., 677), it was held that “a sufficient statutory authority should exist for declaring any act or omission a criminal offense.” Regulations prescribed by law may have in a proper sense the force of law, but when the statute does not distinctly make the neglect to do the thing required a criminal offense a regulation can not have that effect.

Regulations can not change the positive provisions of law. (United States v. Two Hundred Barrels of Whisky, 95 U. S., 571; 24 Int. Rev. Rec., 3; Morrill v. Jonos, 106 U, S., 467.)

Court will take judicial notice of regulations prescribed in pursuance of law. (Caha v. United States, 152 U. S., 211; Wilkins v. United States, 96 Fed. Rep., 837; Vol. 2, Treas. Dec., (1899), No. 21623.)

Under Revised Statutes, sections 161, 251, 321, a regulation promulgated by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, prohibiting collectors from producing the records of their offices or furnishing copies thereof for the use of third persons or for use as evidence in behalf of litigants in any court, is a valid and binding regulation; and neither a State nor a State court has authority to require a collector to violate it, or to punish him for contempt because of his refusal to produce such records or to testify to their contents. (In re Comingore, Collector (1899), 96 Fed. Rep., 552, Vol. 2, Treas. Dec., No. 21584.)

CHINESE EXCLUSION AND REGISTRATION.

An act relating to Chinese exclusion and registration, approved May 5, 1892 (27 Stat., 25), known as the “Geary bill,” required all Chinese laborers to register within one year, or before May 5, 1893. The number of Chinese registered up to and including May 3, 1894, was 106,811. (Commr's Report, 1894.)

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Section 6 required certificates of residence to be obtained from
collectors of internal revenue. This section was amended by
the act of November 3, 1893 (28 Stat., 7), known as the
“McCreary bill,” which gave the Chinese six months further in
which to register. (Regulations, series 7, No. 18, revised Novem-
ber, 1896.)
The Chinese exclusion acts have no reference to the subject of

(Williams r. United States, 168 U. S., 382.) SEC. 3671. The Commissioner of Internal Revenue shall Estimates of estimate in detail, by collection-districts, the expense of lecting internal

expenses of col. assessing and the expense of the collection of internal revenue, and submit the same to Congress at the commencement of each regular session.

Statements to Congress as to expenditure of fraud fund and

miscellaneous expenditures, see section (3463a), p. 349. SEC. 322. There shall be in the office of the Commissioner Deputy Com. of Internal Revenue a Deputy Commissioner of Internal ternal 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.

By act approved January 29, 1874 (18 Stat., 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.”

Since the act of August 15, 1876 (Legislative appropriation bill for fiscal year ending June 30, 1877), the appropriations have provided for only one Deputy Commissioner.

See section 235 R. S., and Supplement to Revised Statutes, vol. 1, p. 3.

(15 Op. Atty. Gon., 6.) SEC. 323. The Deputy Commissioner of Internal Revenue, Duties of Depu.

ty Commissioner shall be charged with such duties in the office of the Com- of luternal Rev. missioner of Internal Revenue as may be prescribed by the enue. Secretary of the Treasury, or by law, and shall act as Commissioner of Internal Revenue in case of the absence of that officer.

Vacancies occurring by death, resignation, absence, or sickness

of chief of a bureau, how temporarily filled (0 $ 178, 179, 180, R. S.) SEC. 349. There shall be in the Department of Justice Solicitor of a Solicitor of Internal Revenue,

who shall be appointed by the President, by and with the advice and consent of the Senate.

The salary of the Solicitor of Internal Revenue, as appropriated by the last appropriation act, is $4,500.

A Solicitor of Internal Reveuue was added to the Internal Revenue Office corps by the act of July 13, 1866 (14 Stat., 170), but by the act of June 22, 1870 (16 Stat., 162), organizing the Department of Justice, the Solicitor was formally transferred to that Department. He is the law officer and law adviser of the Commissioner. The only duties of which mention is made by law are in connection with compromise cases, section 3229, p. 111.

Chief clerk to SEC. 173. Each chief clerk in the several Departments supervise duties and Bureaus, and other offices connected with the Depart of other clerks. ments, sball supervise, under the direction of his immediate

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superior, the duties of the other clerks therein, and see that

they are faithfully performed. Chief clerk to SEC. 174. Each chief clerk shall take care, from time to distributo duties.

time, that the duties of the other clerks are distributed with equality and uniformity, according to the nature of the case. He shall revise such distribution from time to time for the purpose of correcting any tendency to undue accumulation or reduction of duties, whether arising from individual negligence or incapacity, or from increase or diminution of particular kinds of business. And he shall report monthly to his superior officer any existing defect that he may be aware of in the arrangement or dispatch of business.

SEC. 175 directs what action the chief of a bureau or other superior officer shall take upon receiving the monthly report of his chief clerk, rondered pursuant to section 174.

Sec. 166 R. S. as amended by act of May 28, 1896 (29 Stat.,

140) provides in regard to distribution of clerks and details. [Extract from appropriation act (legislative, executive, and judicial)

for the fiscal year ending June 30, 1900, act of February 24, 1899,

(30 Stat., 861)]. Office force and Office of the Commissioner of Internal Revenue.-For Oomsalaries.

missioner of Internal Revenue, six thousand dollars; deputy commissioner, four thousand dollars; chemist, two thousand five hundred dollars; two heads of divisions, at two thousand five hundred dollars each; four heads of divisions, at two thousand two hundred and fifty dollars each; superintendent of stamp vault, two thousand dollars; stenographer, one thousand eight hundred dollars; twentyfour clerks of class four; twenty-four clerks of class three; thirty-four clerks of class two; twenty-four clerks of class one; thirteen clerks, at one thousand dollars each; forty clerks, at nine hundred dollars each; two messengers; fourteen assistant messengers; and thirteen laborers; in all, two hundred and fifty-seven thousand six hundred and forty dollars.

For one stamp agent, one thousand six hundred dollars, and one counter, nine hundred dollars; in all, two thousand five hundred dollars, the same to be reimbursed by the stamp manufacturers.

The act of August 2, 1886 (24 Stat., 209), provided for "an analytical chemist and a microscopist, who shall each be appointed by the Secretary of the Treasury, and shall each receive a salary of two thousand tive hundred dollars per annum;” and provided that “the Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ chemists and microscopists, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose.”

There has been no appropriation for a microscopist since July 1, 1895.

As to officer's right to whole amount of the annual salary fixed by the Revised Statutes, although Congress has appropriated a less amount as compensation for the fiscal year. (Wallace's case, 2 Lawrence Dec., 376; 28 Int. Rev. Rec., 271; Fisber's case, 15 Ct. Clms., 323; 109 U. S., 143.)

Form of oath, section 1757, R. S. Test oath ($ 1756) repealed act May 13, 1884 (23 Stat., 21).

Oath of office to employees taken without charge. Act of August 29, 1890 (26 Stat., 370).

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