Repealed.)

(R. S. §§ 3159, 3160. These sections authorized the appointment of supervisors of internal revenue, not exceeding ten, at an annual salary not exceeding $3,000 a year each, in addition to necessary expenses, for assignment to duty in any part of the United States, and subject to transfer from place to place. They were repealed by a provision of Act Aug. 15, 1876, c. 287, § 1, set forth, post, § 5882. § 5880. (R. S. § 3161.) Officers in charge of exportations and drawbacks.

In any port of the United States where there 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.

Act March 3, 1865, c. 78, § 15, 13 Stat. 486. Act July 13, 1866, c. 184, §§ 20, 41, 14 Stat. 153, 161.

Provisions relating to drawback were made by R. S. §§ 3015-3057, ante, §§ 5720-5759.

§ 5881. (R. S. § 3162.) Superintendents of exports and drawbacks may administer oaths.

Every collector of internal revenue and every superintendent of exports and drawbacks is authorized to 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.

Act March 3, 1865, c. 78, § 15, 13 Stat. 486. Act July 13, 1866, c. 184, § 20, 14 Stat. 153.

§ 5882. (Act Aug. 15, 1876, c. 287, § 1.) Commissioner may transfer or suspend officers.

Sections thirty-one hundred and fifty-nine, and thirty-one hundred and sixty of the Revised Statutes, and all laws and parts of laws in conflict with the provisions of the foregoing paragraphs relating to the internal revenue service, are hereby repealed. The powers of transfer, and of suspension, of officers conferred upon supervisors by section thirty-one hundred and sixty-three of the Revised Statutes, are hereby vested in the Commissioner of Internal Revenue; and all other powers conferred, and duties imposed, by said section upon supervisors, are hereby conferred and imposed upon collectors of internal revenue within their respective districts. In case of the supervision of a collector, under the power hereby con

ferred, the Commissioner of Internal Revenue shall, as soon thereafter as practicable, report the case to the President through the Secretary of the Treasury for such action as he may deem proper. (19 Stat. 152.)

This was a provision following an appropriation for salaries, fees, and expenses of internal-revenue officers in the legislative, executive, and judicial appropriation act for the fiscal year 1877, cited above.

A provision immediately preceding this repealed R. S. §§ 3159, 3160, and all laws in conflict with foregoing paragraphs relating to the internal-revenue service.

In the last sentence of this provision, the word "supervision" is intended, apparently, for the word "suspension."

The powers and duties of said supervisors were defined by section 3163, as originally enacted, as follows:

He

"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. may, by notice in writing, suspend from duty any inspector, gauger, or storekeeper, 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 storekeeper, 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."

The powers and duties of the Commissioner and collectors were modified by the amendment of R. S. § 3163, by Act March 1, 1879, c. 125, § 2, incorporated into that section, post, § 5883.

§ 5883. (R. S. § 3163, as amended, Act March 1, 1879, c. 125, § 2.) Duties of collectors and agents; power of Commissioner. Every collector within his collection-district and every internalrevenue agent 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 it shall be the duty of every collector and of every internal-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, storekeeper, or storekeeper COMP.ST.'13-164 (2609)

and gauger, from one distillery or other place of duty, or from one collection-district, to another.

Act July 20, 1868, c. 186, §§ 49, 51, 15 Stat. 144, 145. Act June 6, 1872, c. 315, § 12, 17 Stat. 241. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401. Act March 1, 1879, c. 125, § 2, 20 Stat. 328.

This section, as enacted in the Revised Statutes, was amended by transferring the powers and duties of the supervisors as defined in the section as originally enacted, upon the Commissioner, collectors, and agents, as set forth here, by Act March 1, 1879, c. 125, § 2, cited above. This amendment was in consequence of the abolition of the office of supervisor by the repeal of R. S. §§ 3159, 3160, by Act Aug. 15, 1876, c. 287, § 1, ante, § 5882. This section, as originally enacted, is set forth in the note to said provision, ante, § 5882.

The office of inspector, referred to in the last sentence of this section, was abolished by the repeal of R. S. § 3151, by Act Aug. 4, 1886, c. 896, § 2, 24 Stat. 218.

The Commissioner was authorized to detail deputy collectors for special duty in other districts by a provision of Act April 17, 1900, c. 192, § 1, ante, § 5852, and the detail in like manner of gaugers, storekeeper-gaugers, and storekeepers, was authorized by a further provision of that act set forth ante, § 5876.

The authority, power, and jurisdiction, in relation to the exclusion from the United States, of Chinese, vested by law or treaty in the collectors of internal revenue, were conferred upon such officers under the control of the Commissioner-General of Immigration as the Secretary of Commerce and Labor might designate therefor, by provisions of Act Feb. 14, 1903, c. 552, § 7, ante, § 858.

§ 5884. (R. S. § 3164.) Duty of collectors to report violations of law to district attorney.

It shall be the duty of every collector of internal revenue to report within ten days to the district attorney of the district in which any fine, penalty, or forfeiture 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 such persons as may make complaint and prosecute the same to judgment. or conviction.

Act March 3, 1873, c. 244, 17 Stat. 580.

The duties of district attorneys in the prosecutions of violations of internal revenue laws were prescribed by R. S. § 838, ante, § 1297.

§ 5885. (R. S. § 3165, as amended, Act March 1, 1879, c. 125, § 2.) Revenue officers who may administer oaths and take evidence. Every collector, deputy collector, and inspector is authorized to administer oaths and to take evidence touching 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.

Act June 30, 1864, c. 173, § 52, 13 Stat. 242. Act March 3, 1865, c. 78, § 1, 13 Stat. 471. Act March 1, 1879, c. 125, § 2, 20 Stat. 329.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "are authorized by law," the words "or regulation authorized by law," as set forth here, by Act March 1, 1879, c. 125, § 2, cited above.

The office of inspector, referred to in this section, was abolished by the repeal of R. S. § 3151, by Act Aug. 4, 1886, c. 896, § 2, 24 Stat. 218.

§ 5886. (R. S. § 3166.) Revenue officers authorized to make sei

zures.

Any officer of internal revenue may be specially 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.

Act March 2, 1867, c. 169, § 19, 14 Stat. 482. Act July 20, 1868, c. 186, § 51, 15 Stat. 145.

§ 5887. (R. S. § 3167, as amended, Act Aug. 27, 1894, c. 349, § 34, and Act Oct. 3, 1913, c. 16, § II, I.) Revenue officers disclosing operations of manufacturers, etc., punishable.

It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return by any person or corporation, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or the amount or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office and be incapable thereafter of holding any office under the Gov

ernment.

Act June 30, 1864, c. 173, §§ 36, 38, 13 Stat. 238. Act March 3, 1865, c. 78, § 1, 13 Stat. 471. Act Aug. 27, 1894, c. 349, § 34, 28 Stat. 557. Act Oct. 3, 1913, c. 16, § II, I, 38 Stat. 177.

This section, as enacted in the Revised Statutes, was as follows: "If any collector or deputy collector, or any inspector, or other officer acting under the authority of any revenue law of the United States, divulges to any party, or 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."

It was amended to read as set forth here by a provision of the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 34, cited above, which amendment was re-enacted in the same language as a part of the income tax provisions of the Underwood Tariff Act, cited above.

The amending section so re-enacted was a part of the income tax provisions in the Wilson Tariff Act of 1894, held unconstitutional in Pollock v. Trust Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759.

The inspection of returns made for assessment of income tax was authorized by a provision of section II, G (d), of the Underwood Tariff Act, set forth post, § 6330.

The provisions of this section were made applicable to internal-revenue agents by an amendment of R. S. § 3152, by Act March 1, 1879, c. 125, § 2, ante, 5856.

§ 5888. (R. S. § 3168, as amended, Act Feb. 27, 1877, c. 69, § 1.) Officers not to be interested in certain manufactures; penalty. Any internal-revenue officer who is or shall become interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigars, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from 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.

Act July 13, 1866, c. 184, § 59, 14 Stat. 167. Act July 20, 1868, c. 186. § 97, 15 Stat. 164. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248.

This section, as enacted in the Revised Statutes, was amended by striking out after the word "distilled," the word "spriits," and inserting in place thereof the word "spirits," as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.

The provisions of this section were made applicable to internal-revenue agents by an amendment of R. S. § 3152, by Act March 1, 1879, c. 125, § 2, ante, 5856.

§ 5889. (R. S. § 3169.) Officers of internal revenue guilty of extortion, receiving unlawful fees, and other unlawful acts. Every officer or agent appointed and acting under the authority of any revenue law of the United States

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,