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CHAPTER XVIII.

THE COMMISSIONER OF INTERNAL REVENUE.

730. The office of Commissioner of Internal Revenue was established as a bureau of the Treasury Department by the act of July 1, 1862, with a head called the Commissioner of Internal Revenue. Subsequently, Deputy Commissioners, as his assistants, were provided for to the number of three; but these have been reduced by successive legislation to one, which is now the number authorized. This deputy is charged with such duties in the office as may be prescribed by the Secretary of the Treasury, and he is authorized by law to act as Commissioner of Internal Revenue in case of the absence of that officer.

731. There is also in this office, as in other bureaus, a Chief Clerk; but he is selected by the Commissioner from among the heads of divisions.

732. The statutes provide for seven heads of divisions; also for a

SOLICITOR OF INTERNAL REVENUE.

His duties relate entirely to and are performed in this bureau, although, as one of the law officers of the Government, he is placed by law under the supervision of the Attorney-General. He is actually the law officer and law adviser of the Commissioner of Internal Revenue.

The only duties of this Solicitor of which mention is made by law are those required in connection with the compromise of cases arising under the internal-revenue laws. It is declared in section 3229 of the Revised Stat

utes, that "Whenever a compromise is made by the Commissioner in any such a case, there shall be placed on file in the office of the Commissioner the opinion of the Solic itor of Internal Revenue, with his reasons therefor."

His general duties, as assigned him, are to consider such questions of law arising in the administration of the internal-revenue system, and to make investigations in such cases, as are referred to him by the Commissioner. 733. The office of Internal Revenue is now organized into the following-named divisions:

1. The Division of Law.

2. The Division of Appointments, &c.

3. The Division of Accounts.

4. The Division of Distilled Spirits.
5. The Division of Assessments.
6. The Stamp Division.

7. The Division of Revenue Agents.

A general description of the business transacted in these divisions will be found immediately after the following enumeration of the duties of the Commissioner of Internal Revenue.

734. The Commissioner, under the direction of the Secretary of the Treasury, is invested by statute with the general superintendence of the assessment and collection of all internal-revenue taxes, embracing the preparation and distribution of all instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to such assessment and collection; the providing of hydrometers, proper and sufficient adhesive stamps, and stamps or dies for expressing and denoting the several stamp duties or the amount of percentage duties, and the alteration, re moval, and replacing of such stamps from time to time as occasion may require. He is authorized also to contract for or procure the printing of requisite forms, decisions,

and regulations, in case the Public Printer shall be unable to perform the work; also, under such regulations as the Secretary of the Treasury may prescribe, after due public notice, to receive bids and make contracts for supplying stationery, blanks, and blank books to the collectors in the several collection districts. He is required to estimate in detail, by collection districts, the expense of assessing and collecting the internal revenue, and to submit such estimate to Congress at the commencement of each regular session. (R. S., §§ 321, 3671.)

735. He is authorized to prescribe the penalty in which the official bond of a collector of internal revenue shall be executed; also the conditions of the bond which the Secretary of the Treasury may direct such collector to execute in order to renew, strengthen, or increase his official security. (R. S., § 3143.)

736. The certificate of the Commissioner that all reports required of any collector by law or regulations have been received, or that a satisfactory explanation has been rendered of the cause of delay, is requisite to the payment money to such collector on account of salary or commissions. (R. S., § 3147.)

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737. He is required to prescribe the form of oath to be taken by an inspector of tobacco and cigars, and the fees to be paid that officer by the owner or manufacturer of the articles inspected. (R. S., § 3151.)

738. He is authorized, when in his judgment the service requires it, to employ competent agents, not exceeding at any time thirty-five 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 interual revenue, or to such other special duty as he may deem necessary. (Act March 1, 1879.)

739. He is authorized to prescribe the pay, not exceed ing five dollars per day, of internal-revenue storekeepers appointed by the Secretary of the Treasury, and to permit any of such storekeepers to engage in other business while in the service of the United States; also to approve the official bonds required to be given by such officers for the faithful discharge of their duties. He is required also to assign one or more of such officers to each bonded or distillery warehouse established by law, and he may transfer any storekeeper from one warehouse to another. (R. S., §§ 3153, 3154.)

740. His approval of the official bonds of such internal-revenue gaugers as the Secretary of the Treasury may appoint is required, and he may demand the renewal or strengthening of any of such bonds. He is authorized also to prescribe the fees of such officers, to be determined by the quantity of liquors gauged. (R. S., §§ 3156, 3157.)

741. Upon the recommendation of the Commissioner, supervisors of internal revenue are assigned by the Secretary of the Treasury to duty in any part of the United States, and are transferred from place to place according to the exigency of the public service. The Commissioner may also allow and certify the compensation of such offi cers, not to exceed three thousand dollars a year. (R. S., §§ 3159, 3160.)

He is authorized to direct such supervisors in their duties, in order that all laws and regulations relating to the collection of internal taxes shall be faithfully complied with. (R. S., § 3163.)

742. He may specially authorize any officer of internal revenue to seize property subject by law to seizure, limiting such authority in respect of time, place, and kind and class of property as he may deem proper. (R. S., § 3166.) 743. When a collector or his deputy has listed, accord

ing to the best information he can obtain, the property of a person who has refused or neglected to make return according to law, or who has made a false and fraudulent return, the Commissioner is required to assess the tax on such property, including the amount, if any, due for special tax, and to add, in case of a return of a false or fraudulent list or valuation, one hundred per centum to such tax. In case of a refusal or neglect, except by reason of sickness or absence, to make a list or return, or to verify the same, he is required to add fifty per centum to such tax. (R. S., § 3176.)

744. In case of neglect or refusal of a person required to make returns or lists of objects charged with an internal-revenue tax, to declare therein to the satisfaction of the collector whether the several rates and amounts are stated according to their values in legal tender or coined money, the Commissioner of Internal Revenue is required to assess the tax thereon, and to add thereto the amount of penalties imposed by law in case of such neglect or refusal. (R. S., § 3178.)

745. The Commissioner is required to make the inqui ries, determinations, and assessments of all taxes and penalties imposed by the internal-revenue laws, or accruing under former laws, where such taxes have not been duly paid by stamp at the time and in the manner provided by law, and to certify a list of such assessments when made to the proper collectors respectively, who shall proceed to collect the same. If such list shall be found to be incomplete because of the omission of the name of any person liable to tax, or because of any false statement contained in any return made by such person, the Commissioner may, within fifteen months from the delivery of the list to the collector, enter on any monthly or special list the names of such persons so omitted, and also the amount of tax for

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