and procedures, and issuance of instructions, to assure the physical security of the Department of State and American Foreign Service establishments abroad; and provision of related forms of assistance to officials, Offices, and Divisions of the Department upon request. MUNITIONS DIVISION Has responsibility for the administration, so far as the Department of State is concerned, of the statutes for the control of the international traffic in arms, ammunition, and implements of war, and the registration of arms manufacturers. OFFICE OF INTELLIGENCE RESEARCH Has responsibility, under the general direction of the Special Assistant to the Secretary for Research and Intelligence, for planning, developing, and implementing an integrated intelligence-research program for the Department and for coordinating it with those of other Federal agencies, in order to provide the Department with the foreign intelligence necessary for the formulation and execution of American foreign policy and to provide the National Intelligence Authority and the Central Intelligence Agency with studies pertinent to the national security. Four geographic Divisions and one international and functional Division conduct positive-intelligence research in the areas of responsibility indicated below. DIVISION OF RESEARCH FOR EUROPE All of continental Europe (except Greece and European Turkey); the Union of Soviet Socialist Republics; Great Britain, Australia, Canada, Ireland, New Zealand, and the Union of South Africa; Iceland and Greenland; Algeria; and European dependencies in South America and the Caribbean. DIVISION OF RESEARCH FOR AMERICAN REPUBLICS Mexico, Central and South America, and the island republics of the Caribbean Sea. DIVISION OF RESEARCH FOR FAR EAST China, Korea, Japan, Republic of the Philippines, Siam, French Indochina, Malayan Union and Singapore, Netherlands Indies, and other islands and territories in this area: DIVISION OF RESEARCH FOR NEAR EAST AND AFRICA All of Africa, except Algeria and the Union of South Africa; and all of the Near Eastern and Middle Eastern countries, including Burma, Ceylon, Greece, India, and Pakistan. DIVISION OF INTERNATIONAL AND FUNCTIONAL INTELLIGENCE Has responsibility for planning and implementing a program of intelligence research and analysis on problems which are of a functional character and of worldwide or interregional scope. OFFICE OF INTELLIGENCE COLLECTION AND DISSEMINATION Has responsibility, under the general direction of the Special Assistant to the Secretary for Research and Intelligence, for (a) acquiring and distributing positiveintelligence source materials; (b) maintaining, cataloging, and indexing the central collection of intelligence materials and reports of the Department; and (c) distributing incoming intelligence materials. ACQUISITION AND DISTRIBUTION DIVISION Has responsibility for (a) procuring positive-intelligence materials to meet existing and anticipated needs of the Department; (b) distributing to the Offices and Divisions of the Department and to other authorized Government agencies incoming intelligence materials not handled by the Division of Communications and Records or the Division of Foreign Reporting Services; (c) coordinating in detail the intelligence-acquisition program of the Department with similar programs of other Government agencies; and (d) procuring for and allocating to various Government agencies foreign publications received through American Foreign Service officers. REFERENCE DIVISION Has responsibility for (a) maintaining, cataloging, indexing, and classifying by subject the central collection of positive-intelligence materials and reports of the Department; (b) servicing requests for intelligence materials; (c) informing users of the receipt of new intelligence and informing the Acquisition and Distribution Division of needs for new intelligence materials; and (d) preparing annotated bibliographies on current and long-range research and intelligence subjects. BIOGRAPHIC INFORMATION DIVISION Has responsibility for systematically organizing, collecting, evaluating, and distributing biographic information concerning persons in foreign countries who are of intrinsic importance or whose activities or views may be considered significant for the United States in connection with the determination and implementation of foreign policy. THE INSTITUTE OF INTER-AMERICAN AFFAIRS The Institute of Inter-American Affairs, a United States corporation operating under the authority of the Department of State since the termination of the Office of Inter-American Affairs in 1946, was reincorporated for a period of three years by an act of Congress approved by President Truman, August 5, 1947. The new corporation charter merged the Inter-American Educational Foundation, Inc., into the Institute as its Educational Division. The purposes of the Institute are to further the general welfare of, and to strengthen friendship and understanding among, the peoples of the American republics through collaboration with other governments and governmental agencies of the American republics in planning, initiating, assisting, financing, administering, and executing technical programs and projects, especially in the field of public health, sanitation, agriculture, and education. The management of the Institute is vested in a Board of Directors. Each member is appointed by the Secretary of State. The Secretary also appoints the Chairman of the Board. The programs of the Institute's three divisions-Food Supply, Education, and Health and Sanitation—are carried on in participating Latin-American countries under authority of a cooperative agreement signed by representatives of the United States and of the host government. The corporation cooperates in these three fields in 18 of the other American republics. CARIBBEAN COMMISSION, UNITED STATES SECTION See duties under "Independent Offices, Agencies, and Establishments" for a description of the purposes and functions of the Caribbean Commission. It should be noted that while the United States Chairman of the Commission reports directly to the President, for reasons of administrative convenience the United States Section operates as an integral unit of the Department of State. THE TREASURY DEPARTMENT The following is an outline of the organization of the Treasury Department, showing the various branches of the Department and the divisions of the Secretary's office. A description of the duties of each follows the outline. 2. Office of the Comptroller of the Currency. 3. Bureau of Engraving and Printing. 4. Bureau of the Mint. 5. Bureau of Narcotics. 6. Secret Service. 7. Bureau of Federal Supply. 8. Office of Chief Coordinator, Treasury Enforcement Agencies. Fiscal Assistant Secretary of the Treasury: 1. Bureau of Accounts. 2. Bureau of the Public Debt. 3. Office of the Treasurer of the United States. General Counsel for the Treasury: 1. Legal Division. 2. The Tax Legislative Counsel. 3. Office of Contract Settlement Appeal Board, and Contract Settlement Advisory Board. Director, Office of International Finance. 1. Office of International Finance (including Foreign Funds Control). Administrative Assistant to the Secretary: 1. Budget Officer. 2. Office of Administrative Services. 3. Division of Personnel. THE SECRETARY The Secretary of the Treasury is charged by law with the management of the national finances. He superintends the collection of the revenue; grants warrants for money drawn from the Treasury in pursuance of appropriations made by law, and for the payment of moneys into the Treasury; directs the forms of keeping and rendering public accounts; prepares plans for the improvement of the revenue and for the support of the public credit; and submits a report annually to Congress on the condition of the public finances, and the results of activities under his supervision. He determines policies and methods relating to procurement, warehousing, and distribution of property, supplies, etc.; the coinage and printing of money; the administration of the Coast Guard, the Industrial Alcohol, Narcotics, and Secret Services; and furnishes generally such information as may be required by either branch of Congress on matters pertaining to the foregoing. He is chairman of the board of trustees, endowment fund, of the American National Red Cross; chairman, Library of Congress Trust Fund Board; chairman, National Advisory Council on International Monetary and Financial Problems; chairman, Contract Settlement Advisory Board; United States Governor of the International Monetary Fund and International Bank for Reconstruction and Development; managing trustee, board of trustees of the Federal Old-Age and Survivors Insurance Trust Fund; member, National Park Trust Fund Board; board of trustees, Postal Savings System; board of directors, Federal Farm Mortgage Corporation; advisory board, Export-Import Bank of Washington; Joint Committee on Reduction of Nonessential Federal Expenditures; Foreign-Trade Zones Board; National Munitions Control Board; Smithsonian Institution; board of trustees, National Gallery of Art; National Archives Council; Foreign Service Buildings Commission; National Security Resources Board; trustee, Franklin D. Roosevelt Library. In the absence of the Secretary, the Under Secretary acts as Secretary of the Treasury. In the absence of the Secretary and the Under Secretary, the senior Assistant Secretary present acts as Secretary, and in the absence of all of these officers, the General Counsel for the Treasury acts as Secretary. THE UNDER SECRETARY The Under Secretary exercises general supervision over the Bureau of Internal Revenue, the Bureau of Customs, the Office of the Technical Staff, the Division of Tax Research, and the United States Savings Bonds Division. The Under Secretary, in the event of a vacancy in the Office of the Fiscal Assistant Secretary, acts as Fiscal Assistant Secretary and performs all duties and functions assigned to that office. THE ASSISTANT SECRETARIES OF THE TREASURY An Assistant Secretary exercises general supervision over the work of the Office of the Comptroller of the Currency, Bureau of Engraving and Printing, Bureau of the Mint, United States Coast Guard, Bureau of Federal Supply, Office of Chief Coordinator-Treasury Enforcement Agencies, the Bureau of Narcotics, the United States Secret Service, and the Committee on Practice. The Fiscal Assistant Secretary exercises supervision over matters relating to the finances, and supervision of the Fiscal Service established in the Treasury effective June 30, 1940, pursuant to Reorganization Plan No. III, and composed of the Bureau of Accounts, Bureau of the Public Debt, Office of the Treasurer of the United States, and the various divisions subject to their jurisdiction. He maintains contacts with the departments, boards, corporations, and other branches of the Government with respect to their financial operations and the coordination of such operations with those of the Treasury, and represents the Secretary in such contacts in a liaison capacity, keeping the Secretary fully informed at all times. He also has supervision of the preparation of periodical estimates of the future cash position of the Treasury for use of the Department in connection with its financing and the preparation of calls for the withdrawal of funds in special depositaries to meet current expenditures; directs the transfer of governmental funds between the Federal Reserve banks when necessary; and directs fiscal agency functions in general, including deposits of gold certificates in the gold certificate fund for credit with the Federal Reserve banks. THE GENERAL COUNSEL FOR THE TREASURY The General Counsel is by statute the chief law officer of the Department and is directly responsible to the Secretary for the work of the Legal Division, and performs such duties in respect of the legal activities as may be assigned to him by the Secretary from time to time, or required by law. The functions of the General Counsel include supervision and coordination of the legal work done by the larger bureaus which have their own legal staffs, such as the Bureaus of Internal Revenue, Customs, Federal Supply, Public Debt, Narcotics, the Office of International Finance, Office of the Comptroller of the Currency and United States Coast Guard. In addition, the Office of the General Counsel performs the legal services required in connection with other major bureaus and offices of the Department including the Secretary and his immediate Office, Office of Administrative Services, Office of the Technical Staff, Bureau of Engraving and Printing, Bureau of the Mint, United States Secret Service, Bureau of Accounts, Office of the Treasurer of the United States, United States Savings Bonds Division, and the Committee on Practice. The General Counsel also performs the legal services in connection with the settlement of general compromise claims of the United States, the litigation in which the Secretary of the Treasury may be a defendant or have an interest, the awards of the Special Mexican Claims Commission and the American Mexican Claims Commission, and the administration of the Administrative Procedure Act, and the Federal Tort Claims Act. The Office of the General Counsel includes the Tax Legislative Counsel which advises the Secretary on all technical and legal aspects of tax policy and legislation and represents the Department before the committees of Congress with respect to the tax legislation considered by them, assists in the consideration of Treasury regulations and rulings dealing with the interpretation of internalrevenue laws, prepares departmental reports on internal-revenue bills, gives assistance in drafting tax legislation and handles departmental correspondence on such legislation. The General Counsel is also responsible for all other legislation of interest to the Treasury Department, and prepares departmental reports on legislation affecting the Department, assists in drafting legislation for the improvement of the administration of the Department and handles correspondence on all legislative matters. The General Counsel is charged with the functions of the Secretary of the Treasury under the Contract Settlement Act. THE ADMINISTRATIVE ASSISTANT TO THE SECRETARY The Administrative Assistant to the Secretary exercises supervision over all of the Department's matters of administration, including budgetary and personnel matters, and supervision of the Budget Officer, the Office of Administrative Services, and the Division of Personnel. BUREAU OF INTERNAL REVENUE The Commissioner of Internal Revenue has general supervision of the assessment and collection of all internal-revenue taxes and other miscellaneous taxing acts of Congress; the enforcement of internal-revenue laws; and the preparation and distribution of instructions, regulations, forms, blanks, stamps, etc. An annual report to the Secretary of the Treasury covering the activities of this service is made by the Commissioner. For the purpose of efficient and effective administration of the internal-revenue laws the duties of the Bureau are assigned to various units, the major ones being: Commissioner and Miscellaneous Unit, Income Tax Unit, Miscellaneous Tax Unit, Accounts and Collections Unit, Alcohol Tax Unit, and the Employment Tax Unit. The Commissioner and Miscellaneous Unit includes the immediate Office of the Commissioner of Internal Revenue, the Assistant Commissioners, the Personnel Division, the Administrative Division, the Office of the Special Deputy_Commissioner, the Technical Staff, the Intelligence Unit, Training Division, Public Relations Division, and Statistical Division. The Income Tax Unit is the agency of the Bureau of Internal Revenue for administering the Federal income and profits tax provisions of the revenue laws. Its duties are to prepare regulations for the administration of such provisions; to receive, audit, and verify the returns covering such taxes; and to review and dispose of claims for refund. The Miscellaneous Tax Unit is charged with the administration of all internalrevenue tax laws except income and profits taxes, employment taxes, and alcohol taxes, and is also responsible for adjusting and closing cases involving repealed miscellaneous internal-revenue taxes. This unit is also charged with the administration of taxes imposed under the Silver Purchase Act of June 19, 1934, the Sugar Act of 1937, approved September 1, 1937, the Marihuana Tax Act of 1937, approved August 2, 1937, the National Firearms Act, approved June 26, 1934, the Federal Firearms Act, approved June 30, 1938, and the tax imposed on hydraulic mining under the act of March 1, 1893, as amended June 19, 1934. The Accounts and Collections Unit is charged with the administration of matters having to do with the organization and management of the offices of collectors of internal revenue, including their field forces; and with the administrative audit of revenue and disbursing accounts in the Internal Revenue Bureau and Service. It also issues stamps to collectors of internal revenue. The Employment Tax Unit is charged with the administration of the employment taxes imposed under chapter 9 of the Internal Revenue Code; the taxes under subchapter A, Federal Insurance Contributions Act, being with respect to employment by other than carriers, subchapter B with respect to employment by carriers, and subchapter C, Employment Tax Act, with respect to tax on employers of eight or more. The Alcohol Tax Unit is charged with the administration of the laws relating to the manufacture, warehousing, and distribution of spirituous liquors, wines, fermented liquors, and industrial alcohol; the determination, assertion, and assessment of taxes and penalties on liquors; the inquiry and investigation relative to the filing of returns for occupational and commodity taxes; the regulation of the manufacture and use of liquor bottles and the chemical analysis of liquors and numerous other products to determine their taxable status. It administers the provisions of the Federal Alcohol Administration Act relating to the regulation of interstate and foreign commerce in distilled spirits, wines, and malt beverages, and the labeling and advertising thereof. It is also charged with the investigation, detection, and prevention of willful and fraudulent violations of internalrevenue laws relating to liquors. The Excess Profits Tax Council is charged with responsibility for the settlement of cases pending in the Internal Revenue Bureau under the provisions of section 722 of the Internal Revenue Code (Excess Profits Tax Relief). There are four main divisions of the Field Service, as follows: The Collection Service, the Field Audit Service, the Supervisory Field Service of Alcohol Tax Unit, and the Field Divisions of the Technical Staff. In addition to the four aforementioned major field activities, there are the following field forces, whose activities are supervised from Washington: Intelligence Agents, Supervisors of Accounts and Collections, Miscellaneous Tax Special Squads, and Field Inspection Service. CUSTOMS SERVICE During Colonial days each Colony, and under the Articles of Confederation each State, administered its own customs service and fixed the rates of duty. The Federal Customs Service was created under the Constitution by the fifth act of the First Congress, approved July 31, 1789. The act of August 24, 1912, authorized the President to reorganize the Customs Service, abolish ports, and abolish or consolidate districts, and under this authority the present form of field organization was effected by the President's message to Congress of March 3, 1913. The act of August 1, 1914, authorizes the President to rearrange the several customs collection districts, abolish ports of entry, and establish new |