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Assessments, 2.

Officers' accounts. 3.

Legacies and distributive shares, act of June 13, 1898. 3, Supplement No.1.. Legacies and distributive shares.

Exportation. (Revised and embodied in Reg. No. 29.) 5.

Special bonded warehouses for storage of brandy made from apples, peaches,

grapes, pears, pineapples, oranges, a pricots, berries, or prunes, exclusively,

Fermented liquor. 7.

Distilled spirits. 7, Supplement No.1.. Gaugns, marking, and stamping of distilled spirits by rectifiers under act of

Mar. 4, 1915. S.

Tobacco, snuff, and cigars. 9..

Oleomargarine. 10.

Exportation. (Revised and embodied in Reg. No. 29.) 11.

Gauger's Manual. 11, Supplement No.1.. Gauger's Weighing Manual. 12.

Revenue officers, district attorneys, marshals, etc. 13.

Exportation. (Revised and embodied in Reg. No. 29.) 14.

Abatement and refunding of taxes. 15.

Food. (Superseded by Agricultural Department ruling.) 16.

Smoking opium, act of Jan, 17, 1914. (T. D. 2211.)

Sugar bounty. (Obsolete.) 18.

Chinese, resident in United States. (Superseded by regulations of Department

of Commerce and Labor.) 19.

Exportation. (Revised and embodied in Reg. No. 29.) 29.

Establishment of general bonded warehouses for the storage of spirits made

from materials other than fruit and the transportation and exportation there

of in bond. 23, Supplement No.1..' Bonds, Form 351, and order, etc., used in transfer to general bonded warehouses. 21..

Income tax. (Declared unconstitutional and reenacted. See Regs. Vo. 31 and

No. 33.) 22.

Filled cheese. 23.

Bottling of distilled spirits in bond under act of Mar. 3, 1897. 24.

Exportation of articles described in Schedule B, act of Oct. 22, 1914. 25.

Mixed flour. (Act of June 13, 1898.) 2.

Documentary and proprietary stamps under act of June 13, 1898. 27.

Allowance for, and redemption of, internal-revenue stamps. 27, Supplement No.1. Allowance for, and redemption or, internal-revenue stamps. 2.

Withdrawal of wine spirits or grape brandy. 28, Supplement No. 1. Withdrawal and use of wine spirits or grape brandy. 29.

Exportation free of tax, or with benefit of drawback, of distilled spirits, fermented

liquors, etc. 30.

Denatured alcohol. 31.

Excise tax on corporations, etc., imposed by section 38, act of Aug. 5, 1909. 32.

White phosphorus matches. 33.

Income taxes. (Acts of Sept. 8, 1916, and Oct. 3, 1917.) (T. D. 2690.). 31.

Withdrawal of oleomargarine, etc., free of tax for use of the United States. 35.

Production, importation, manufacture, compounding, sale, dispensing, or giving

away of opium or coca leaves, their salts, derivatives, or preparations. 3.0

Contracts of sale of cotton for future delivery made on an exchange. (T. D.

2139.) 37.

Estate tax. 3

Capital stock tax. (Act of Sept. 8, 1916.) (T. D. 2750.) 39.

Excise tax on manufacturers in the United States of certain munitions and parts


Collection of tax on transfers of stock and on sales of products for future delivery. 40. (Revised.). Stamp tax on issues, sales, and transfers of stock and sales of products for future

delivery under revenue act of 1918. 41.

War excess profits tax. (Act of Oct. 3, 1917.) (T. D. 2694.) 42.

Transportation of persons and property. (Act of Oct. 3, 1917.) (T. D. 2676.) 43.

Tax on admissions and dues. (T. D. 2681.)

War excise taxes and war tax on nonalcoholic beverages. (T. D. 2719.) 45.

Income tax and war-profits and excess-profits tax. 1 Regulations issued by the Secretary of the Treasury with reference to the internal revenue and for the government of the officers of the revenue bureau have the force and effect of law and are as binding as if incorporated in the statute law of the United States. (Stegall i. Thurman, 175 Fed., 813; T. D. 1616.) But see cases cited, pp. 52, 53.

Regulations made by the Commissioner pursuant to statutory authority, with the approval of the Secretary of the Treasury, in respect to the assessment and collection of internal revenue, have the porce el statutes: and the acts of the Commissioner are presumed to be the acts of the Secretary. (In re Huttman, 70 Fed., 699.) 140184°—20_4


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46. 47 48. 49. 50. 51 52. 53.

51. 55.

Tax on the employment of child labor. (T. D. 2823.)
Excise taxes on sales by the manufacturer.
Excise taxes on works of art and jewelry.
Collection of tax on transportation and other facilities.
Capital stock tax under the revenue act of 1918.
Excise taxes on toilet and medicinal articles.
Tax on soft drinks and other beverages sold in bottles or other closed containers,
Tax on soft drinks, ice cream, and similar articles sold at soda fountains or similar

places of business.
Excise taxes on sales by the dealer of wearing apparel, etc.
Stamp taxes on documents(except on issue, sales, and transfers of certificates oi

stock and sales of products for future delivery.)
Collection of tax on motion-picture films.
Tax on telegraph, telephone, radio, and cable facilities.
Tax on the issuance of insurance policies.
Special tax upon business and occupations, and upon use of boats. (T. D.

Manufacturo, sale, etc., of intoxicating liquor. (T. D. 2985.)
I'roduction, etc., of industrialalcohol, and manufacture, etc., of denatured alco-
hol. (T. D. 2986.)

50. 57 58. 59

60 61




(The sections enumerated in this compilation are from the Revised Statutes of the United

States, unless otherwise indicated.]

319. Commissioner of Internal Reve-

1300, Act of February 24, 1919. Salary

of Commissioner. 321. Duties of Commissioner. 3671. Estimates of expenses of collect

ing internal revenue. Estimates and statement of re

ceipts and expenditures. 322. Deputy commissioner. Act of October 3, 1913. Addi

tional deputy. 1301 (a). Act of February 24, 1919.

Deputies and assistant. 323. Duties of deputy commissioner. 1. ict of October 6, 1917. Assign

ment of deputy commission

ers. 319, Solicitor of Internal Revenue.

320. Chief clerk.
173-174. Duties of chief clerk.
Appropriation acts. Officers and

employees. Reports. Hours

of labor. 239. Accounts of receipts of internal

revenue, how kept. 3. Act April 28, 1902. Temporary

clerks transferred to classi

fied service. 251. Rules, regulations, and forms, 261. Report to Congress by Secretary

of money's received. 196. Annual report of head of depart

ment. 3. Act of July 1, 1916. Time for

furnishing annual reports to Public Printer.

Commissioner of Internal Reve.


Sec. 319. There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall nuc. be appointed 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.

12 Op. Atty. Gen., 443; 8 Int. Rev. Rec., 51. Sec. 1300. [Act of February 24, 1919 (40 Stat., 1057).] Hereafter the salary of the Commissioner shall be $10,000 Salary of a year. The difference between the amount appropriated under existing law and the salary herein established shall, for the period between the passage of this Act and July 1, 1919, be paid out of the appropriations for collecting internal revenue.

Sec. 321. The Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, shall ternal Revenue. have 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 ad

Duties of ('ommissioner of In

hesive stamps and stamps or dies for expressing and denoting the severał 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: Prorided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary 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.

The various duties of the Commissioner are set forth in appropriate places in the chapters relating to the different subjects.

See, as to stamps, sections 3238, 3312, 3328, 3341, 3369, 3395, 3445, 3446, and other sections.

Commissioner to make assessments. (See sec. 3182 R. S. and notes, p. 112.)

It is the duty of the Commissioner to see that the laws relating to collection of internal revenue taxes are faithfully executed. He has the right to order seizures. (Agnew v. Haymes, 141 Fed., 631; T. D. 955.)

Commissioner to make regulations to carry out the law as made necessary hy reason of changes in the law (sec. 34.17, p. 590).

In the matter of regulations, section 161 of the Revised Statutes provides: “ The head of each executive department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use, and preservation of the records, papers, and property appertaining to it."

Distinction between “instructions” and “regulations." (Landram 1. United States, 16 Ct. Cis., 74; 27 Int. Rev. Rec., 80.)

A regulation made in pursuance of an act of Congress has the force of law. (United States 1. Eliason, 16 Pet., 291; Ex parte Reed, 100 U. S., 13; United States v. Barrows et al., 10 Int. Rev. Rec., 86 ; Harvey 1. United States. 3 Ct. Cls., 38; Stotesbury 1. United States, 23 Ct. Cis., 292; 22 Op. Atty. Gen., 570.)

Scope and effect of regulations of the department. (In re Kollock, 165 U. S., 526; 43 Int. Rev. Rec., 170; United States 1. Symonds, 120 l'. S., 46; Wilkins 1. V'nited States, U. S. Circuit Court of Appeals, 1899, 96 Fed., 837; T. D. 21623; Sprinkle 1. United States, 141 Fed., 811; T. D. 958; Stepall 1. Thurman, 175 Fed., 813; T. D. 1616.)

Right to make regulations depends on what Secretary considers necessary. (27 Op. Atty. Gen., 88.)

Secretary of Treasury can not make regulations which will defeat the law. (Campbell 1". United States, 107 U. S., 410.)

Regulations made by the Commissioner pursuant to the statutory authority, with the approval of the Secretary of the Treasury, 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 Sec-
retary. (In re Huttman, 70 Fed., 699.)

In United States r. Eaton, 144 U. S., 677, it was held that
"a sufficient statutory authority should exist for declaring
any act of omission a criminal offense.” Regulations pre-
scribed 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.

While department regulations duly promulgated have the force of law, in a limited sense, they can not enlarge or restrict the liability of an officer on his bond. (Meads v. United States, 81 Fed., 684.)

Regulations can not change the positive provisions of law. (United States r'. Two Hundred Barrels of Whisky, 95 L', S., 571; 24 Int. Rev. Rec., 3; Jorrill v. Jones, 106 U. S., 167 ; United States r. Three Barrels, 77 Fed., 963.)

An order from the proper executive department is sent with approval of the head of the department unless the contrary appears. (Vedkirk v. United States, 45 Ct. Cls., 395.)

Binding force of departmental construction of statute. (Schell's Executors r. Fauche, 139 . S. 562, 572. See Cornell i'. Coyne, 192 U. S., 418.)

Authority to make regulations does not confer legislative
power. (United States i. 11,150 Pounds of Butter, 188
Fed., 157; 195 Fed., 657.)

That Congress can not delegate legislative power to any
executive official is elementary. (Coopersville Cooperative
Creamery Co. i. Lemon, 163 Fed., 145, T. D. 1371, citing
Tield r. Clark, 143 U. S., 649.)

Federal courts will take judicial notice of regulations pre-
scribed in pursuance of law. (Caha r. L'nited States, 152 U.
S., 211 ; Wilkins r. L'nited States, 96 Fed., 837; T. D. 21623,
1889; Dominici 1. United States, 72 Fed., 46.)

While a regulation may have the force of law, printed headings on a form, additional to the expresseul terms of the regulation, do not have the force of law. (l'nited States 1. Lamson, 162 Fed., 168.)

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. (In re Comingore, Collector, 1889, 96 Fed., 552; T. D. 21584; Boske v. Comingore, 177 U. S., 4.39; T. D. 104.)

By section 161, Revised Statutes, the head of each department is authorized to prescribe regulations as to the custody, use, and preservation of the records and papers appertaining to it and may decline to furnish copies. (25 Op. Atty. Gen., 326; see sec. 882 and notes, p. 644, Appendix.)

Duties of executive departments are ministerial rather
than judicial. (10 Op. Atty. Gen., 62.)

Act authorizing the President to consolidate bureaus and
offices in the interest of economy and efficiency, approved
May 20, 1918. (Executive Order No. 2877, May 31, 1918.)

Typewriters, adding machines, and other mechanical
devices not to be installed without written permission of

Commissioner. (T. D. 1693.) Sec. 3671. The Commissioner of Internal Revenue shall estimate in detail, by collection-districts, the expense of

expenses of col.

lecting internal assessing and the expense of the collection of internal revenue.

Estimates of

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