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Change in the regulations subsequent to the execution of bond putting deputy collectors in the classified civil service did not relieve the sureties from liability. (Laffan V. United States, 122 Fed., 333; T. D. 653.)

Liability of a surety on an official bond is stricti juris; surety not to be held responsible for the conduct of his principal beyond the scope of his undertaking reasonably construed. (United States v. Adams, 31 Int. Rev. Rec.. 261 ; 24 Fed. 348.)

In a suit on collector's bond, where one of the sureties had signed the bond in blank already signed by the principal, with an understanding with the principal that only a certain amount was to be inserted therein as penalty, and with the further understanding that two additional sureties were to be furnished, each worth a certain sum, and where the bond was afterwards completed by the insertion of an amount larger than that agreed upon, and signed by two worthless sureties, and afterwards the bond was delivered to the proper officer of the Government, who accepted it in the belief that it was properly executed and with no notice of the private agreement, held that the first surety was liable. Case not distinguished in principle from Dair v. United States, 16 Wall., 1. (Butler v. United States, 21 Wall., 272.)

A judgment against a defaulting collector does not bind a surety on his bond unless the surety was a party to the action; and no Federal statute creates a lien on the property of a collector of internal revenue or his sureties from the execution of his official bond, or from the date of any default thereon. (United States v. Ingates, 48 Fed., 251.)

Accounts must be stated to show liability under each bond. (Uniteci States v. Barton Abel, 15 Int. Rev. Rec., 41 and 50; Fed. Cas. No. 14417.)

Public officers liable for all moneys that come into their hands officially. (United States 1. Prescott, 3 How., 378; Pond 2. United States, 111 Fed., 959.)

The payment of money to the deputy collector without receiving stamps therefor was not a payment of the tax on the brandy; the money did not become public money in the hands of the collector, and the sureties were not liable for it. (United States 1. Hermance, 15 Blatch., 6; Fed. Cas. No. 15355.)

Stamps are the equivalent of money in the hands of the collector. (Pond v. United States, 111 Fed., 989.)

Liabilities of sureties on temporary bond. (United States 0. Kirkpatrick. 9 Wheat., 720.)

The collector's bond is a contract for the indemnity of the United States alone and not for the indemnity of private persons. (Clark 1. United States, 60 Ga., 156.)

The direction of the commissioner to execute a new bond must be considered as the direction of the Secretary of the Treasury. (Soule 1, United States, 100 U, S., 8.)

If the name of a person in a written instrument was wrong, or applies to a wrong person, the court will correct it by construction, when it is apparent upon the face of the instrument that the error exists and in what manner it should be corrected to carry out the intention of the parties. (Richmond v. Woodward, 32 Vt., 283.)

A married woman will not be accepted as a surety.

No surety can hold office under his principal. (43 Int. Rev. Rec., 438; Dept. Cir. No. 70, Nov. 23, 1907.)

Death of a surety does not relieve estate. (Pond v. United States, 111 Fed., 989.)

Official bonds-preparation, sureties, renewal, notices of approval, etc. (Dept. Cir. No. 65, May 29, 1905.)

Rules regulating the execution of bonds under the Treasury Department. (Dept. Cir. No. 70, Nov. 23, 1907.)

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Where under the act of March 2, 1895, page, an officer renews his bond by giving a bond during the same term of office, the new bond does not operate to release the sureties on the first bond from liability for future transactions, but the sureties on the old and new bonds are jointly and severally liable therefor. (5 Comp. Dec., 918.)

Official bonds are to be examined every two years, and to be renewed every four years or oftener. These bonds are to be filed with the Secretary of the Treasury. (Sec. 5, act of March 2, 1895, 28 Stat., 764.) See page 617.

Notice of deficiency in accounts of principals to be given to sureties upon bonds of United States officials; limitation of time within which suit shall be brought against sureties

on said bond. (Act of August 8, 1888. See page 618.) Sec. 3114. [Amended by sec. %, act of March 1, 1879 (20 Stat., 327), and by sec. 5 of the act of March 2, 1895 (28 Stat., 807).] It shall be the duty of collectors of Collectors to

act as disbursing internal revenue to act as disbursing agents of the Treas- agents. ury for the payment of all expenses of collection of taxes and other expenditures for the internal revenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond, with such sureties, in such form, and in such penal sum, as shall be prescribed

* and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents; but no additional compensation shall be paid to collectors for such services.

The words "by the First Comptroller of the Treasury " omitted in view of the following act: Hereafter all bonds of collectors of internal revenue,

either as such officers or as disbursing officers of the Treasury, * and all such bonds now on file in the Office of the Comptroller of the Treasury shall be transmitted to the Secretary of the Treasury and filed as he may direct; and the duties now required by law of the Comptroller of the Treasury in regard to such bonds, as the successor of the * First Comptroller of the Treasury, shall hereafter be performed by the Secretary of the Treasury,

[Sec. 5, act of March 2, 1895 (28 Stat., 807).]

As to duties of disbursing officers, see Appendix, section 3620 et seq., page 662.

Disbursing officers are responsible for the identity of the parties to whom they are authorized to pay money and for the genuineness of signatures to the vouchers returned by then. (Hartson v. United States, 21 Ct. Cls., 451.)

The bond required from the collector as disbursing agent is separate from and additional to his bond as collector. (Hall v. United States, 17 Ct. Cls., 39. See Chadwick v. United States, 3 Fed., 750.)

Bond of collector as disbursing agent held to cover disbursements to storekeepers, although the office of storekeeper was created by a law passed subsequent to date of bond. (United States v. McCartney and others, 1 Fed., 104; 26 Int. Rev. Rec., 28.)

The sureties on this bond (if individuals) must be other than those on bond as collector; but a corporate surety, duly qualified, may be accepted as surety on both bonds.

This bond must not be executed until after the collector has fully qualified as such by executing his bond as collector and taking the oath of office. (Dept. Cir. No. 191, October 12, 1897; 43 Int. Rev. Rec., 438.)


Dating checks on Sunday to be paid the next day allow

able if necessary. (18 Compt. Dec., 606.) Sec. 3145. [Superseded by sections 12 and 13, act of

February 8, 1875, as amended. Sce scc. 3148.] Accounts Sec. 3146. In adjusting the accounts of collectors (acjusted according to fiscal year.

cruing after June thirtieth, eighteen hundred and sixtyfour) and in the payment of their compensation for services, the fiscal year of the Treasury shall be observed.

Collectors' revenue accounts to be rendered quarterly, page 130.

Collectors' disbursing accounts to be rendered monthly, page 665.

See section 237, Revised Statutes, commencement of fiscal year. (34 Int. Rev. Rec., 197.)

Collections made within fiscal year to be deposited within said year. (T. D. 2332.)

Sec. 3147. When any part of the compensation of the Apportionment collector of any district is by commission upon assessof compensation ments or collections, and in consequence of a new apof collectors.

pointment, is due to more than one collector within the same year, such commissions shall be apportioned between such collectors; but in no case shall a greater amount of the commissions be allowed to two or more collectors in the same district than shall have been authorized by law to be allowed to one collector, and the same rules shall apply to the salaries and commissions of

assessors and collectors heretofore earned and accrued. Certificate of But no payment shall be made to collectors, on account Commissioner re- of salaries or commissions, without the certificate of the quired.

Commissioner of Internal Revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of delay.

See section 12, act of July 31, 1894, page 663, which rendered the first paragraph of this section inoperative,

As to certificate of due diligence, see section 3218, page 136.

Circular No. 275, February 15, 1884 (30 Int. Rev. Rec., 53), no payments to be made to a collector on account of salaries, etc., until all reports required by the regulations are received or the failure to render same satisfactorily explained.

Penalty for failure to make reports. Section 101, Crimi

nal Code act of March 4, 1909 (35 Stat., 1107), p. 671. Deputy col. [Sec. 3148.1 [Superseded by sec. 12, act of February

8, 1875 (18 Stat., 309), as amended by sec. 2, act of March 1, 1879 (20 Stat., 327). That each collector of internal revenue shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue.

Allowances shall also be made in like manner for salary and oflice expenses of collectors, all of which shall




be in lieu of the salary and commissions heretofore provided by law:

Provided, howerer, That the salaries of collectors Salaries of depshall be fixed at two thousand dollars each per annum lectors. where the annual collections amount to twenty-five thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maximum limit of four thousand five hundred dollars; which latter sum shall be allowed in all cases where the collections amount to one million of dollars or upward; and the collector shall have power to revoke the appointment of any such deputy, giving such notice thereof as the Commissioner of Internal Revenue may prescribe, and to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. Each such deputy shall have the like authority in

Deputy col.

lector's authorievery respect to collect the taxes levied or assessed and responsiwithin the portion of the district assigned to him which

bility. is by law vested in the collector himself; but each collector shall, in every respect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done, by any of his deputies while acting as such.

The right of collectors to commissions on taxes collected by the sale of tax-paid spirit stamps (sec. 3314, p. 269) was not taken from them by the act of March 1, 1879. But the total net compensation of collectors can not in any case exceed $4,500 per annum. (United States v. Landram, 32 Int. Rev. Rec., 151; 118 U. S., 81.)

As to compensation for duties performed before taking oath. (United States v. Flanders, 112 U. S., 88; 30 Int. Rev. Rec., 397.)

Additional allowance of salary to collectors. (Utah case, 2 Lawrence Dec., 559; 28 Int. Rev. Rec., 293.)

An action by a collector of internal revenue against a deputy collector on his official bond may be removed from the State court to the Federal court under the act of March 3, 1875. (Orner v. Saunders, 3 Dillon, 284.)

The act of August 5, 1909, page 616, does not apply to honds given by deputy collectors to the collector. (28 Op. Atty. Gen., 28.)

A deputy collector is authorized to act as such when his commission has been signed and placed in the mail and lie is notified thereof by telegram. (United States v. Sykes, 58 Fed., 1000.)

No appeal lies .from the decision of the Secretary as to making further allowances. Compensation of collectors can not be revised by the courts. (United States 1. Hall, 2 Dillon, 426; 91 U. S., 559.)

Deputy collectors of internal revenue a re appointed under section 3148, Revised Statutes, and the power of removal rests with the appointing power, the collector, subject to such requirements as to notice as the Commissioner of Internal Revenue may prescribe, and such action

can not be reviewed by an appeal to the courts. (Page v. Moffett, collector, 85 Fed., 38; T. D. 19027.)

Court of equity will not, by injunction, restrain a collector from making a removal of a subordinate employee. (Morgan v. Nunn, collector, 84 Fed., 551; T. D. 19027; White, collector, v. Berry, 171 U. S., 366.)

Civil-service law, power of removal. (26 Op. Atty. Gen., 363.)

Appointment and dismissal of deputy collectors. (Cir. No. 717, March 24, 1908; T. D. 1328.)

Deputy collectors included in the classified service. Executive order, November 7, 1906. (T. D. 1091.)

Power and duties of deputy collectors. (Landram v. United States, 16 Ct. Cls., 74.)

Generally speaking, a deputy has power to do every act which his principal may do. (29 Op. Atty. Gen., 119.)

Assignment of deputy collectors of internal revenue to special or general duty. (Circular letter May 12, 1899; T. D. 21150.)

Deputy collectors' diary report. (T. D. 1952; T. D. 1958; Regs. No. 1, art. 219.)

For pay purposes all months in the year are reckoned as containing thirty days. (XIII Comp. Dec., 1.)

Entire time of deputy collectors must be devoted to official duties. (Circular No. 532, May 11, 1899; T. D. 21149.) Transfer of deputy collector as storekeeper-gauger.

(T. D. 1331.)

The term of office of deputy collectors expires automatically upon the appointment of a new collector. (30 On. Atty. Gen., 1; T. D. 1827.)

A new collector has the right upon taking office to drop deputy collectors and make new appointments in accordance with the rules of the Civil Service Commission. (T. D. 1328; 26 Op. Atty. Gen., 363.)

Is a deputy collector an ofiicer? (Landram v. United States, 16 Ct. Cls., 74; Herndon v. United States, 15 Ct. Cls., 446; Hartson 2. United States, 21 Ct. Cls., 451; but see 26 Op. Atty. Gen., 303.)

Division deputy collectors not to collect money from special-tax payers, but should see that forms are properly rendered. (T. D. 2247.)

Appointment of internal-revenue officers, under the Act of October 3, 1913, to be made in accordance with civil-service rules and regulations. (T. D. 2251.)

Reimbursement of field deputy collectors for necessary traveling expenses and actual expenses incurred for lodging

and subsistence not in excess of $5 per diem. (T. D, 2884.) Appointment

SEC. 1. [Act of October 22, 1913 (38 Stat., 208).] of deputy col. lectors and dep. hereafter any deputy collector of internal revenue or depuuty marshals.

ty marshal who may be required by law or by authority or direction of the collector of internal revenue or the United States marshal to execute a bond to the collector of internal revenue or United States marshal to secure faithful performance of official duty may be appointed by the said collector or marshal, who may require such bond without regard to the provisions of an act of Congress entitled “ An act to regulate and improve the civil service of the United States," approved January sixteenth, eighteen hundred and eighty-three, and amendments thereto, or any rule or regulation made in pursuance thereof, and the officer requiring said bond shall have

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