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power to revoke the appointment of any subordinate officer or employee and appoint his successor at his discretion without regard to the act, amendments, rules, or regulations aforesaid.

Collectors' advertising, sta

Further allow

SEC. 13. [Act of February 8, 1875 (18 Stat., 307), as amended by sec. 2, act of March 1, 1879 (20 Stat., 327).] That there shall be further paid, after the account thereof has been rendered to and approved by the proper officers of the Treasury, to each collector, his necessary and reasonable charges for advertising, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents tionery, etc. received or sent and exclusively relating to official busi ness, but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the collector: Provided, That the Secretary of the Treasury, on the recommendation of the Commissioner of Internal Revenue, be authorized to make such further allowances, from time to time, as may be reasonable, in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such allowances; but no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in which the services were rendered. But the total net compensation of a collector shall not in any case exceed four thousand five hundred dollars a year; and no collector shall be entitled to any portion collector. of the salary pertaining to the office unless such collector shall have been confirmed by the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate.

Deputy collector's pay. (Herndon's claim, 26 Int. Rev.
Rec., 314; Herndon v. United States, 15 Ct. Cls., 446; 26 Int.
Rev. Rec., 198; Wilson's case, 2 Lawrence Dec., 206.)

Are deputy collectors officers? (26 Op. Atty. Gen., 363.)
See note under section 3169, p. 98.

Questions of salary are questions of contract, and the
Government can be sued in Court of Claims when it fails to
pay collector his salary. (Patton r. United States, 7 Ct.
Cls., 362.)

Compensation of collectors. (Reg. No. 2, revised, p. 104.)
The salary of an officer begins from date of taking oath
and entering on duty. (IV Comp. Dec., 59.)

Collectors of internal revenue shall render their revenue accounts quarterly. (Act of May 27, 1908; 35 Stat., 317.) Freight and express bills to be paid by direct settlement. (T. D. 1372.)

Instructions relative to shipments of property by officers of the Internal Revenue Service, and payment of transportation charges on same. (T. D. 1562.)

See Articles 184-187, Regulations No. 2, revised July 5, 1916.

Collectors' stationery to be furnished on requisition; collectors can not be reimbursed for money expended for stationery from their private funds. (T. D. 1815.)

Instructions relative to preparation of vouchers, etc. (T. D. 1904.)

ances.

Maximum net compensation of

Readjustment and increase of salaries.

Disability or

vacancy in of

SEC. 1301 (b). [Extract from act of February 24, 1919 (40 Stat., 1057).] The salaries of collectors may be readjusted and increased under such regulations as may be prescribed by the Commissioner, subject to the approval of the Secretary, but no collector shall receive a salary in excess of $6,000 a year.

Salaries are to be determined on basis of total number of individual and corporation income and profits tax returns (nontaxable returns excluded) received in the respective internal revenue collection districts. (T. D. 2808.) Amended by T. D. 2902, the words "nontaxable returns excluded" being eliminated.

SEC. 3149. [Amended by sec. 2, act of March 1, 1879 fice of collector. (20, Stat., 327).] In case of the sickness or absence of a collector, or in case of his temporary disability to discharge his duties, they shall devolve upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or defaults of such deputies the collector and his sureties shall be held responsible to the United States.

Senior deputy

charge.

In case of a vacancy occurring in the office of collector, collector in the deputies of such collector shall continue to act until his successor is appointed; and until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector, and also the duties of disbursing agent; and of two or more deputies appointed on the same day, the one residing nearest the residence of the collector when the vacancy occurred shall discharge the said duties until another collector is appointed.

Collector's

bond
deputy acting.

When it appears to the Secretary of the Treasury that the interest of the Government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may designate.

For the official acts and defaults of the deputy upon liable for whom said duties are devolved remedy shall be had on the official bond of the collector, as in other cases; and for the official acts and defaults of such deputy as acting disbursing agent, remedy shall be had on the official bond of the collector as disbursing agent.

(See section 3148, p. 76.

And any bond or security taken from a deputy by a collector, pursuant to section twelve of "An act to amend existing customs and internal-revenue laws, and for other purposes," approved February eight, eighteen hundred and seventy-five, shall be available to his legal representatives and sureties to indemnify them for loss or damage accruing from any act or omission of duty by the deputy so continuing or succeeding to the duties of such collector.

Suspension of Collector Francis Widmer on charges of fraud by supervisor. Deputy performing duties of collector entitled to compensation. (United States v. Farden, 99 U. S., 10, affirming, 13 Ct. Cls., 347; 25 Int. Rev. Rec., 55.)

Commissioner's power to suspend

1, act August 15, 1876; p. 93.)

collectors. (Sec.

Death, resignation, or removal of collector; accounts. (Sec. 3219, p. 137.)

SEC. 1. [Extract from act of April 17, 1900 (31 Stat., 107).] Provided, That the Commissioner of Internal Revenue is authorized to detail deputy collectors of internal revenue in one district for special duty in other districts, and the deputy collectors so detailed shall be paid by the collector of internal revenue and disbursing agent for the district for which they are appointed and for which the allowance for their salary and expenses is made, the same as if all their services had been performed and expenses incurred in that district.

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Act of June 29, 1906 (34 Stat., 620), provides for a deputy collector in Porto Rico; page 620.

Authority to detail.

Deputy collect

to collector's sal

SEC. 3150. Any deputy collector who has performed or may perform, under authority of law, the duties or, when entitled of any collector in consequence of a vacancy in the office ary. of said collector, shall be entitled to receive the salary and commissions allowed by law to such collector, or the allowance in lieu of said salary and commissions allowed by the Secretary of the Treasury to such collector, and the Secretary of the Treasury may make to such deputy collector such allowance in lieu of salary and commissions as he might lawfully make to such collector. And such deputy shall not be debarred from receiving such salary and commissions, or allowances in lieu thereof, by reason of the holding of another Federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited vouchers.

Deputy collectors' expenses while attending court. (T.
D. 1363.)

Appointment of revenue agents, inspectors, and special
employees as deputy collectors without compensation to
enable them to administer oaths. (T. D. 2235; T. D.
2238; T. D. 2293.)

Appointment of special gaugers as deputy collectors. (T. D. 2243.)

SEC. 3151. [Inspectors of tobacco and cigars; repealed by act of August 4, 1886 (24 Stat., 218).]

Internal reve

SEC. 3152. [Amended by sec. 2, act of March 1, 1879 (20 Stat., 327); act of July 7, 1884 (23 Stat., 172).] The nue agents. Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ competent agents, not exceeding at any time twenty in number, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose; and he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary; and no general 140184°-20-6

3277, 3286, 3318.

or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with, the internal revenue,

except as

provided for in this title, shall be appointed, commissioned, employed, or continued in office.

The agents whose employment is authorized by this section shall be known and designated as internal-revenue agents, and they shall have all the powers of entry and examination conferred upon any officer of internal reveSecs. 3177, nue, by sections thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirty-two hundred and eighty-six, and thirty-three hundred and eighteen of the Revised Statutes; and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections.

Secs.

3167,

And all the provisions of sections thirty-one hundred 3168, 3169, 3171. and sixty-seven, thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal-revenue agents as fully as to internal-revenue officers.

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The legislative, executive, and judicial appropriation act, approved July 7, 1884 (23 Stat., 172), provided that there shall not be employed exceeding 20 agents, in lieu of the number then authorized by law.

Before this act the number authorized was 35.

Ten additional internal-revenue agents were authorized by section 3, act of June 13, 1898 (30 Stat., 450).

Twenty additional clerks and agents authorized by section 47, act of June 13, 1898 (30 Stat., 450).

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Per diem in lieu of subsistence for periods less than a day for officers employed under this section. (T. D. 2173.) SEC. 1. [Extract from act of April 28, 1902 (32 Stat., 120, 142).] and for salaries and expenses of twenty additional internal revenue agents to be appointed and employed by the Commissioner of Internal Revenue, and these twenty agents to be in lieu of the agents provided for and appointed under the provisions of sections three and forty-seven of the Act of June thirteenth, eighteen hundred and ninety-eight, providing for war revenue expenditures and other purposes, and these to be the only internal revenue agents employed in addition to those provided for in section three thousand one hundred and fifty-two of the Revised Statutes. The existing provisions of law with regard to internal revenue agents shall apply to the duties, compensation, and expenses of these twenty additional agents,

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Act of October 3, 1913 (38 Stat., 180), "income-tax act":

*

That for the purpose of carrying into effect the provisions of section 11 of this act Internal Revenue,

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** the Commissioner of is authorized to appoint and

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* :

* *

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agents, in

* *

pay from this appropriation [appropriation "Collecting
the income tax, 1914 "] all necessary * *
spectors,
Provided, That no agent
shall receive compensation at a rate higher than that now
received by traveling agents on accounts in the Internal-
Revenue Service, and no inspector shall receive a compen-
sation higher than $5 a day and $3 additional in lieu of
subsistence
* * : Provided, That for a period of
two years from and after the passage of this act the force
of agents,
# ** inspectors, *
shall be ap-
pointed by the Commissioner of Internal Revenue, with
the approval of the Secretary of the Treasury, under such
rules and regulations as may be fixed by the Secretary of
the Treasury to insure faithful and competent service,
and with such compensation as the Commissioner of In-
ternal Revenue may fix, with the approval of the Secre-
tary of the Treasury, within the limitations herein pre-
scribed: Provided further, That the force
when
not employed as herein provided, shall be employed on gen-
eral internal-revenue work. (See appropriation for col-
lecting the income tax, act of July 3, 1918, p. 58.)

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Act of August 18, 1914 (38 Stat., 697), "cotton futures
act":

That the Secretary of the Treasury
may ap-
point agents to conduct the inspection necessary to collect
said tax [tax imposed by said act] and otherwise to en-
force this act
*, and may fix the compensation
of such agents. (See appropriation for collecting cotton
futures tax, act of July 3, 1918, p. 59.)

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Act of December 17, 1914 (38 Stat., 789), opium registration and special tax act:

*

That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint such agents * * in the field and in the Bureau of Internal Revenue in the District of Columbia as may be necessary to enforce the provisions of this act. (See appropriation for restricting the sale of opium, etc., act of July 3, 1918, p. 59.

Cooperation between State and Federal officers. (T. D.

1327.)

Conflict between State and Federal officers. (14 Op. Atty.
Gen., 370.)

Change of legal residence of revenue agent. (17 Compt.
Dec., 1012.)

The power to appoint carries with it the power to dis-
miss, and where the commissioner appoints an agent his
appointment may be revoked at any time.
United States, 46 Ct. Clms., 1.)

(Wheelock v.

Appointments of internal-revenue agents, internal-revenue inspectors, clerks, messengers, and deputy collectors under the act of October 3, 1913. (T. D. 2251.)

Nothing in section 4, act of August 5, 1882 (22 Stat., 255), shall be construed to prevent the Commissioner of Internal Revenue from detailing one revenue agent for duty in his office. (Appendix, p. 695.)

**

SEC. 1. [Extract from act of April 17, 1900 (31 Stat., 107).] * The compensation of the chief of the internal-revenue agents shall not exceed ten dollars per day, and of the other agents not exceeding seven dollars per day each; and for per diem in lieu of subsistence, absent on duty from their legal residence, said agents shall receive at a rate to be fixed by the Secretary of the Treasury, not exceeding three dollars per day.

Compensation.

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