Estimates. revenue, and submit the same to Congress at the commencement of each regular session. SEC. 5. [Extract from the legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1902, approved March 3, 1901 (31 Stat., 982, 1009).] Hereafter it shall be the duty of the heads of the several Executive Departments, and of other officers authorized or required to make estimates, to furnish to the Secretary of the Treasury, on or before the fifteenth day of October of each year, their annual estimates for the public service, to be included in the Book of Estimates prepared by law under his direction, * * [Extract from the legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1907, approved June 22, 1906 (34 Stat., 448).] SEC. 4. Hereafter the heads of the several Executive Departments and all other officers authorized or required to make estimates for the public service shall include in their annual estimates furnished the Secretary of the Treasury for inclusion in the Book of Estimates all estimates of appropriations required for the service of the fiscal year for which they are prepared and submitted, and special or additional estimates for that fiscal year shall only be submitted to carry out laws subsequently enacted, or when deemed imperatively necessary for the public service by the Department in which they shall originate, in which case such special or additional estimate shall be accompanied by a full statement of its imperative necessity, and reasons for its omission in the annual estimates. [Extract from the legislative, executive and judicial appropriation act of Feb. 26, 1907 (34 Stat., 949).] The Secretary of the Treasury shall each year prepare and submit in his annual report to Congress estimates of the public revenue and the public expenditures for the fiscal year current, and also for the fiscal year next ensuing at the time said report is submitted, together with a statement of the receipts and expenditures of the Government for the preceding completed fiscal year. Statement to be submitted in Annual Book of Estimates. Act of August 1, 1914. (38 Stat., 680.) Submission of estimates of appropriations for the Annual Book of Estimates. (Dept. Cir. No. 62, June 15, 1918.) [Extract from the sundry civil appropriation act for 1910. Act of March 4, 1909. (35 Stat., 1027).] SEC. 7. Immediately upon the receipt of the regular annual estimates of appropriations needed for the various branches of the Government it shall be the duty of the Secretary of the Treasury to estimate as nearly as may be the revenues of the Government for the ensuing fiscal year, and if the estimate for appropriations, including the estimated amount necessary to meet all continuing and permanent appropriations, shall exceed the estimated revenues the Secretary of the Treasury shall transmit the estimates to Congress as heretofore required by law and at once transmit a detailed statement of all of said estimates to the President, to the end that he may, in giving Congress information of the state of the Union and in recommending to their consideration such measures as he may judge necessary, advise the Congress how in his judgment the estimated appropriations could with least injury to the public service be reduced so as to bring the appropriations within the estimated revenues, or, if such reduction be not Department Circular No. 62, July 14, 1917, relating to the missioner of In SEC. 322. There shall be in the office of the Commis- Deputy Comsioner of Internal Revenue a Deputy Commissioner of ternal Revenue. Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of three thousand five hundred dollars a year. By act approved January 29, 1874 (18 Stat., 6), it is provided that this "Office of Deputy Commissioner of Internal Revenue * * ** be, and the same is hereby, abolished; and that the Secretary of the Treasury may, upon the recommendation of the Commissioner of Internal Revenue, designate one of the two remaining deputy commissioners as first deputy commissioner, who shall perform the duties and be paid only the salary prescribed for the office of deputy commissioner hereby abolished.” The legislative, executive, and judicial appropriation act See section 235, Revised Statutes, and Supplement to (13 Op. Atty. Gen., 512; 15 Op. Atty. Gen., 6.) uty. Sec. II [Par. N, Act of October 3, 1913 (38 Stat., 114, Additional dep 180). Extract.] In the office of the Commissioner of Internal Revenue at Washington, District of Columbia, there shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, one additional deputy commissioner, at a salary of $4,000 per annum; * *.* Additional deputies and assist sioner. SEC. 1301 (a). [Act of February 24, 1919 (40 Stat., 1057).] Hereafter there may be employed in the Bureau ant to Commisof Internal Reveune, in lieu of the deputy commissioners whose salaries are now fixed by law, five deputy commissioners and an assistant to the Commissioner, who shall each receive a salary of $5,000 a year, payable monthly. The assistant to the Commissioner may be authorized by the Commissioner to perform any duties which the deputy commissioners may perform under existing law. uty Commis SEC. 323. The Deputy Commissioner of Internal Reve- Duties of Depnue shall be charged with such duties in the office of the sioner of InterCommissioner of Internal Revenue as may be prescribed nal Revenue. by the Secretary of the Treasury, or by law, and shall act as Commissioner of Internal Revenue in case of the absence of that officer. Vacancies occurring by death, resignation, absence, or sickness of chief of a bureau, how temporarily filled. (Secs. 178, 179, 180, R. S.) Assignment of deputy commis sioners. Solicitor of Internal Revenue. Chief clerk. Chief clerk to supervise duties SEC. 1. [Act of October 6, 1917 (40 Stat., 348). Urgent deficiency appropriation act.] The Commissioner of Internal Revenue is authorized to assign to deputy commissioners such duties as he may prescribe, and the Secretary of the Treasury may designate any one of them to act as Commissioner of Internal Revenue during the Commissioner's absence. * * * SEC. 349. There shall be in the Department of Justice * a Solicitor of Internal Revenue, * * who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to the following salaries: Solicitor of Internal Revenue to five thousand dollars a year, ** * * * A Solicitor of Internal Revenue was added to the Internal Revenue Office corps by the act of July 13, 1866 (14 Stat., 170), but by the act of June 22, 1870 (16 Stat., 162), organizing the Department of Justice, the Solicitor was formally transferred to that department. He is the law officer and law adviser of the Commissioner. The only duties of which mention is made by law are in connection with compromise cases (Sec. 3229, p. 149). SEC. 320. The Commissioner of Internal Revenue is authorized to designate one of the heads of division as chief clerk of the Bureau without additional compensation. SEC. 173. Each chief clerk in the several Departments of other clerks. and Bureaus, and other offices connected with the Departments, shall supervise, under the direction of his immediate superior, the duties of the other clerks therein, and see that they are faithfully performed. Chief clerk to distribute duties. Monthly re ports on condi SEC. 174. Each chief clerk shall take care, from time to time, that the duties of the other clerks are distributed with equality and uniformity, according to the nature of the case. He shall revise such distribution from time to time for the purpose of correcting any tendency to undue accumulation or reduction of duties, whether arising from individual negligence or incapacity, or from increase or diminution of particular kinds of business. And he shall report monthly to his superior officer any existing defect that he may be aware of in the arrangement or dispatch of business. Section 175 directs what action the chief of a bureau or other superior officer shall take upon receiving the monthly report of his chief clerk, rendered pursuant to section 174. Section 166, Revised Statutes, as amended by act of May 28, 1896 (29 Stat., 140), provides in regard to distribution of clerks and details. Chief clerk authorized to administer oaths to accounts for travel or other expenses against the United States. (Sundry civil appropriation act, sec. 8; act of Aug. 24, 1912; 37 Stat. 417. See p. 95.) APPROPRIATION ACTS. SEC. 7. [Act of March 15, 1898 (30 Stat., 316). Legis tion of business. letive, executive, and judicial appropriation act for 1899.] ** Hereafter it shall be the duty of the head of each Executive Department to require monthly reports to be made to him as to the condition of the public business in the several bureaus or offices of his Department at Washington; and in each case where such reports disclose that the public business is in arrears, the head of the Department in which such arrears exist shall require, as provided herein, an extension of the hours of service to such clerks or employees as may be necessary to bring up such arrears of public business. Quarterly Hereafter it shall be the duty of the head of each Executive Department, or other Government establish- ports. ment at the seat of government, not under an Executive Department, to make at the expiration of each quarter of the fiscal year a written report to the President as to the condition of the public business in his Executive Department or Government establishment, and whether any branch thereof is in arrears. The Secretary of the Treasury to report to Congress officers delinquent in rendering accounts. (Sec. 12, act of July 31, 1894, as amended, p. 665.) The Bureau of Efficiency shall investigate the methods Regulations pertaining to administrative accounting. (T. re Estimates for lump-sum appro SEC. 4. [Act of July 1, 1916 (39 Stat., 262, 336). Sundry civil appropriation act for 1916-17.] That the in- priations. formation acquired in connection with estimates for general or lump-sum appropriations by section ten of the sundry civil appropriation act, approved August first, nineteen hundred and fourteen, shall be submitted hereafter according to uniform and concise methods which shall be prescribed by the Secretary of the Treasury, but with reference to estimates for pay of mechanics and laborers there shall be submitted in detail only the ratings and trades and the rates per diem paid or to be paid. Sundry civil appropriation açt, August 1, 1914 (38 Stat., 680), section 10, amends section 6 of the sundry civil appropriation act, approved August 24, 1912, requiring in the Annual Book of Estimates following every estimate for a general or lump-sum appropriation (except public buildings or other public works constructed under contract) a statement showing the number of persons intended to be employed and the rates of compensation to each and the number employed and the compensation paid each out of the corresponding appropriation for preceding fiscal year. SEC. 7. [Act of August 24, 1913 (37 Stat., 487).] Regular appropriations are restricted to fiscal year unless otherwise provided. [Extracts from "An act making appropriations for the legislative, execu tive, and judicial expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and nineteen, and for other purposes,' approved July 3, 1918 (40 Stat., 757).] SEC. 1. * Fiscal year. Salaries expenses. and Collecting income tax. Assessing and collecting tax ber 3, 1917. COLLECTING INTERNAL REVENUE. For salaries and expenses of collectors of internal revenue, deputy collectors, surveyors, clerks, messengers, and janitors in internal-revenue offices, $3,565,000: Provided, That no part of this amount be used in defraying the expenses of any officer, designated above, subpoenaed by the United States court to attend any trial before a United States court or preliminary examination before any United States commissioner, which expenses shall be paid from the appropriation for "Fees of witnesses, United States courts." For salary and expenses of forty revenue agents provided for by law, fees and expenses of gaugers, and salaries and expenses of storekeepers and storekeepergaugers, $1,200,000. Collecting the income tax: For expenses of assessing and collecting the income tax as provided in Title I of an Act entitled "An Act to increase the revenue, and for other purposes," approved September eighth, nineteen hundred and sixteen, and subsequent Acts, including the employment of agents, inspectors, deputy collectors, clerks, and messengers in the District of Columbia, and the several collection districts, to be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and the purchase of such supplies, equipment, mechanical devices, and other articles as may be necessary for use in the District of Columbia and the several collection districts, $3,000,000: Provided, That not more than $215,000 of the foregoing sum may be used for the employment, in the Bureau of Internal Revenue in the District of Columbia, of necessary clerical and other personal services, and the purchase of such supplies, equipment, mechanical devices, and other articles as may be necessary for use in the District of Columbia. For expenses of assessing and collecting the internalunder act Octo- revenue taxes, as provided in an Act entitled "An Act to provide revenue to defray war expenses, and for other purposes," approved October third, nineteen hundred and seventeen, including the employment of necessary officers, attorneys, experts, agents, inspectors, deputy collectors, clerks, janitors, and messengers in the District of Columbia and the several collection districts, to be appointed as provided by law, telegraph and telephone service, rental of quarters, postage, and the purchase of such supplies, equipment, mechanical devices, printing, stationery, law books and books of reference, and such other articles as may be necessary for use in the District of Columbia and the several collection districts, $8,000,000: Provided, That not more than $500,000 of the total amount appropriated herein may be expended by the Commissioner of Internal Revenue for detecting and bringing to trial persons guilty of violating the internal-revenue laws or conniving at the |