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Collectors; bonds of, to be filed with First Comptroller.

-to act as dis-
bursing agents,

Substitute for
R. S, § 3144.

Who to act in

absence or disabil-
ity of collector.
Substitute for
R. S., § 3149.

-in case of vacancy.

13 Ct. Cls., 347.

Collector's bond

And he shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said commissioner shall prescribe;

And he shall execute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the Solicitor of the Treasury.

Said bonds shall be filed in the office of the First Comptroller of the Treasury."

That section thirty-one hundred and forty-four of the Revised Statutes be amended so as to read:

[R. S.] "SEC. 3144. It shall be the duty of collectors of internal revenue to act as disbursing agents of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the internalrevenue 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 by the First Comptroller of the Treasury, 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."

[R. S., § 3149.] That section thirty-one hundred and forty-nine be amended by striking out all excepting the number thereof, and inserting in lieu thereof the following:

"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. "In case of a vacancy occurring in the office of collector, 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.

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 whom said duliable for deputy ties are devolved, remedy shall be had on the official bond of the colacting. lector, 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.


Bond of deputy And any bond or security taken from a deputy by a collector, purwhile acting avail- suant to section twelve of 'An act to amend existing customs and interable to collector's nal-revenue laws, and for other purposes', approved February eighth, 1875, Feb. 8, ch. eighteen hundred and seventy-five, shall be available to his legal repre36, § 12, and substi- sentatives and sureties to indemnify them for loss or damage accruing tute at bottom of from any act or omission of duty by the deputy so continuing or succeeding to the duties of such collector."

page 425.

R. S., § 3148.
Collectors and

That section thirty-one hundred and sixty-three be amended by strikrevenue agents to ing out all after the number thereof, and inserting in lieu thereof the sce that laws, &c., following:

are enforced.

Substitute for R. S., § 3163.

[R. S., § 3163.] "Every collector within his collection-district and every internal revenue 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-rev- Collectors to reenue agent to report to the Commissioner in writing any neglect of duty, port delinquencies, &c., to Commisincompetency, delinquency, or malfeasance in office of any internal-rev- sioner. enue 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, store- Commissioner keeper, or storekeeper and gauger, from one distillery or other place of may transfer induty, or from one collection-district, to another."

That section thirty-one hundred and fifty-two of the Revised Statutes be amended by striking out all after the number thereof, and inserting in lieu thereof the following:

spector, gauger,

or storekeeper, &c.

[R. S., § 3152.] "The Commissioner of Internal Revenue may, when- Internal-revever in his judgment the necessities of the service so require, employ enue agents not competent agents, not exceeding at any time thirty-five in number, to five may be apexceeding thirtybe paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose;

Substitute for
R. S., § 3152.
1878, June 19, ch.

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 329, § 1, par. 6. duty as he may deem necessary;

And no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with the internal revenue, except inspectors of tobacco, snuff, and cigars, and 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 revenue, by sections thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirty-two hundred and eightysix, and thirty-three hundred and eighteen of the Revised Statutes;

Ánd 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.

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designation and powers of. R. S., §§ 3177, 3277, 3286, 3318.


3169, 3171.

And all the provisions of sections thirty-one hundred and sixty-seven, laws applicable thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, R. S., §§ 3167and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal-revenue agents as fully as to internal-revenue officers." [R. S., § 3165.] That section thirty-one hundred and sixty-five be amended by inserting in line four, after the words "by law", the words "or regulation authorized by law".

[R. S., § 3171.] That section thirty-one hundred and seventy-one be amended by striking out "for or on account of any act by him done", and inserting "in the discharge of his duty".

That the act entitled "An act to amend existing customs and internalrevenue laws, and for other purposes", approved February eighth, eightcen hundred and seventy-five, be amended as follows namely: That section twelve be amended to read as follows:

"SEC. 12. That each collector of internal revenue shall be authorized

Revenue officers may administer oaths, &c.

R. S., § 3165. Officers suffering injury in discharge duty may have suit for damages; R. S., § 3171. Deputy collectand compensation.

R.S., § 3148. Substitute for 1875, Feb. 8, ch.

15 Ct. Cls., 446.

to appoint, by an instrument in writing under his hand, as many dep- 3 Dillon, 284. uties 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 office Collectors' salaexpenses of collectors, all of which shall be in lieu of the salary and com- ries in lieu of commissions heretofore provided by law:

missions, &c.

R. S., § 3145.

1875, Feb. 8, ch. 36, § 13.

Collector may re

voke appointment
of deputies, require
bonds; actions on
such bonds.
R. S., § 3148.

Deputy collector's authority and responsibility. R. S., § 3148.

Collector to have certain allowances for expenses, &c. R. S., § 3145. Substitute for 1878, Feb. 8, ch. 36, § 13.


15 C. Cls., 446.

Provided, however, That the salaries of collectors shall be fixed at two thousand dollars each per annum 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 every respect to collect the taxes levied or assessed within the portion of the district assigned to him which 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."

And that section thirteen of said act be amended so as to read as follows:

"SEC. 13. 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 advertis ing, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business 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:

-and further al- Provided, That the Secretary of the Treasury, on the recommendation lowance in certain of the Commissioner of Internal Revenue, be authorized to make such further allowances, from time to time, as may be reasonable, in cases in See Warden, Hed- which, from the territorial extent of the district, or from the amount of rick & Landrum internal duties collected, it may seem just to make such allowances: cases, 16 C. Cls., 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.


- total compensation of, limited.

not entitled to

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 of the salary persalary unless con- taining to the office unless such collector shall have been confirmed by firmed by Senate. the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate."

Annual returns of persons liable to


Substitute for
R. S., § 3173.


SEC. 3. That the Revised Statutes be amended as follows, namely: That section thirty-one hundred and seventy-three be amended by striking out all after the said number, and substituting therefor the following:

[R. S., § 3173.] "It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, stamp, or tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirtieth day of April in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy collector of the district where located, of the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and

aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, partnership, firm, association or corporation is liable:

Annual returns

to tax; when may

Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, of persons liable wares, and merchandise, articles or objects liable to pay any duty, tax, be made by deputy or license, shall fail to make and exhibit a list or return required by law, collector. but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any special tax as aforesaid, then, and in that case, it shall be the duty of the deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person:

Provided further, That in case any person shall be absent from his or in case of abher residence or place of business at the time a deputy collector shall sence of person, call for the annual list or return and no annual list or return has been deputy collector to leave notice, &c. rendered by such person to the deputy collector as required by law, it shall be the duty of such deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such deputy collector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation.

And if any person on being notified or required as aforesaid shall refuse or neglect to render such list or return within the time required as aforesaid or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any under-valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof.

Proceedings in case of neglect to make returns, or of making false returns.

Collector may

The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be examine persons summoned does not reside and cannot be found within such State, he and papers. may enter any collection district where such person may be found, and there make the examination herein authorized.

And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned."

[R. S. § 3176.] That section thirty-one hundred and seventy-six be Penalties added amended by striking out the words "in all cases" in the nineteenth line, to tax may be coland inserting, after the word "tax" in the twentieth line, the words lected after tax is paid; amending "unless the neglect or falsity is discovered after the tax has been paid, R. S., § 3176. in which case the amount so added shall be collected in the same manner as the tax." [R. S. § 3183.] That section thirty one hundred and eighty-three be Collector, &c., amended by adding the words "excepting only when the same are in not to issue repayment for stamps sold and delivered; but no collector or deputy col. lector shall issue a receipt in lieu of a stamp representing a tax." [R. S. § 3186.] That section thirty-one hundred and eighty-six be amended by striking out all after said number, and substituting therefor the following:

"If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United

ceipts in lieu of
stamps; amending
R. S., § 3183.
Taxes to be lien

on all property.
Substitute for
R. S., § 3186.
4 Dillon, 71.
16 Opin. Att'y-

Gen., 634.

Proceedings for seizure and sale of real estate for tax


Substitute for
R. S., § 3197.

--notice to owner.

-public notice.

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manner of sale.

purchases for United States.

-adjournment of


chases for United

States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to property belonging to such person."

[R. S., § 3197.] That section thirty-one hundred and ninety-seven of the Revised Statutes be amended by striking out all after the said number and substituting therefor the following:

"The officer making the seizure mentioned in the preceding section shall give notice to the person whose estate it is proposed to sell by giv. ing him in hand, or leaving at his last or usual place of abode, if he has any such within the collection-district where said estate is situated, a notice, in writing, stating what particular estate is to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice.

The said officer shall also cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post-office nearest to the estate seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue.

At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee of ten dollars.

When the real estate so seized consists of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States; otherwise the same shall be declared to be sold to the highest bidder.

"And in case the same shall be declared to be purchased for the United States, the officer shall immediately transmit a certificate of the purchase to the Commissioner of Internal Revenue, and, at the proper time, as hereafter provided, shall execute a deed therefor, after its preparation and the indorsement of approval as to its form by the United States district attorney for the district in which the property is situate, and shall without delay, cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter shall transmit such deed to the Commissioner of Internal Revenue.

"And said sale may be adjourned from time to time by said officer for not exceeding thirty days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forth with proceed to again sell said estate in the same manner.

Deeds, certifi- "And it is hereby provided, That all certificates of purchase, and deeds cates &c., of pur- of property purchased by the United States under the internal revenue States under inter- laws, on sales for taxes, or under executions issued from United States nal revenue laws courts, which now are, or hereafter may be, found in the office of any to be sent to Com- collector, United States marshal, or United States district attorney, shall be immediately transmitted by such officers respectively to the Commissioner of Internal Revenue.


District attor

"And it is hereby further provided, That for the preparation and apney's fee for pre- proval by the United States district attorney of each deed as above paring deed, &c. required, a fee of five dollars shall be allowed to that officer, to be paid by the United States, and which he shall account for in his emolument returns."

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