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TITLE XXXV–INTERNAL REVENUE.

REVISED STATUTES.

CHAPTER ONE. OFFICERS OF INTERNAL REVENUE.

Sec. 3140 (amended). Definitions. 3141. Collection districts. 3142. Collectors. 1. Act August 23, 1912. Number of

collectors. 1. Act July 16, 1914. Same. 3143 (amended). Collectors' bonds. 3144 (amended). Collectors to be dis

bursing agents. 3145. (Obsolete.) S146. Accounts of collectors adjusted

according to fiscal year. 3147. Apportionment of compensation

of collectors. (3148). Secs. 12 and 13, act February

8, 1875, as amended. Collectors' compensation and allowances; deputy collectors and

their salaries. 1. Act October 22, 1913. Appoint

ment of deputy collectors and

deputy marshals. 13. Act February 8, 1875, as amended

by. act March 1, 1879. Collectors' compensation and allow

ances. 1301 (b). Act February 24, 1919. Re

adjustments and increase of

salaries. 3149 (amended). Disability or vacancy

in office of collector. 1. Act of April 17, 1900. Authority

to detail deputy collectors. 3150. Deputy collector, when entitled

to collectors' salary. 3151. (Repealed.) 31.52 (amended). Internal revenue

agents. 1. Act April 28, 1902. Additional

agents. 1. Act April 17, 1900. Compensa

tion ; subsistence allowance. 1. Act Feb. 3, 1905. Agents exam

ining accounts. 130. Act February 24, 1919. Leave of

absence. 13. Art August 1, 1914. Subsistence

allowance outside District of Columbia.

Sec. 1. Act May 10, 1916. Posts of duty

of employees; per diem in lieu

of subsistence. 3153. Storekeepers; salaries and bonds.

Office of storekeeper and

gauger. 1. Act August 15, 1876. Compensa

tion and bond. 64. Act August 28, 1894. Storekeep

ers at distilleries that mash less than 60 bushels of grain

per day. 2. Act June 21, 1879. Storekeepers

at distilleries whose registered capacity is 20 bushels

or less, Act February 24, 1911. Compen

sation. Act June 28, 1902. Assignment

of storekeeper and gauger. 3154. Assignment and transfer of store

keepers. 63. Act August 28, 1894 (amended).

Compensation of storekeepers and gaugers.

Transfers and details. 1. Act April 17, 1900. Accounts of

gaugers, etc., detailed. 3155. Temporary storekeepers. 3156. Gaugers. 65. Act August 28, 1894. Assign

ment of gaugers. 3157. Gaugers' fees.

1. Act June 19, 1878. Same.
1. Act August 15, 1876. Gaugers

only paid for actual service. 1. Act July 7, 1898. Gaugers' com

pensation. 402. Act September 8, 1916. Assign

ment to fruit distilleries and

wineries. Act June 23, 1910. Cumulative

annual leave of absence to storekeepers, gaugers, and

storekeeper-gaugers. 1. Act July 7, 1884. Officers in com

mission not to exceed 15 per

cent of the number employed. 3158. Statement under oath of fees, etc. ; penalty.

Sec.
3159. (Repealed.)
3160. (Repealed.)
3161. Officers in charge of exportation

and drawbacks.
3162. Collectors and superintendents

of exports may administer

oaths. 3163 (amended). Duties of collectors

and internal revenue agents. 1. Act August 15, 1876. Commis

sioner may transfer and sus

pend certain officers. 3164 (amended). Collectors to report

violations of law to district

attorney. 3165 (amended). Revenue officers who

may administer oaths and

take evidence. 8. Act August 24, 1912. Oaths to

expense accounts. 3166. Revenue officers specially author

ized to make seizures.
3167 (amended). Revenue officers dis-

closing operations of manufac-
turers, etc.; penalty.

Sec.
3168. Officers not to be interested in

certain manufactures; pen

alty.
3169. Officers guilty of extortion, re-

ceiving unlawful fees, and

other unlawful acts; penalty. 1. Act March 1, 1879. Collectors,

etc., issuing stamps before

payment; penalty.
23. Act February 8, 1875. Laws im-

posing punishment on internal
revenue officers applied to
certain other classes of per-

sons.
3170. District attorney or marshal ac-

cepting or demanding any-
thing for compromise of vio-

lations of law,
3171 (amended). Officers suffering in-

juries may maintain suit for

damages.
1301 (d). Act February 24, 1919. Ad-

visory Tax Board.

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Definitions.

Sec. 3140. [Amended by act of February 27, 18YY (19 Stat., 210). The word “State," when used in this Title, shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions. And where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word “person," as used in this title, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person.

SEC. 1, R. S. In determining the meaning of the Revised Statutes, or of any act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females;

the word “person” may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such oslice, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an “oath" shall be deemed complied with by making affirmation in judicial form.

SEC. 2. The word “ county” includes a parish, or any other equivalent subdivision of a State or Territory of the United States.

SEC. 3. The word “ vessel " includes every description of water craft or other artificial contrivance used, or capable of being used, as a means of transportation on water.

SEC. 4. The word " vehicle” includes every description of marriage or other artificial contrivance used, or capable of being used, as a means of transportation on land.

SEC. 5. The word * company or “ association," when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company

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Collection dis. tricts.

or association,” in like manner as if these last-named words,
or words of similar import, were expressed.

Person includes corporations. (23 Int. Rev. Rec., 141;
15 Op. Atty. Gen., 230.) The term "cofporation,” as used in
the acts of Congress touching internal revenue, does not
include a State. The term “person" does not include a
State. (12 Op. Atty. Gen., 1'76.)

A railroad wholly owned by a State and operated by it is not taxable under United States revenue laws. (George v. Atkins, 1 Abb. (U. S.), 22; 8 Int. Rev. Rec., 113.)

When a State engages in commercial business for a profit,
it can not claim exemption from taxation on the principle
that it is a tax on the instrumentalities of the State govern-
ment. (South Carolina v. United States, 39 Ct. Cls., 257;
T. D. 759; 199 U. S., 437; T. D. 961.)

As to the meaning of the term “revenue law." (Uniteil
States v. Hill, 123 U. S., 681.)

The general provisions of Chapters 1 and 2 apply to taxes
imposed by subsequent legislation containing no provisions
to the contrary. (United States 1. Barnes, 222 U. S., 513;

T. D. 1751.) Sec, 3141. For the purpose of assessing, levying, and collecting the taxes provided by the internal-revenue laws, the President may establish convenient collectiondistricts, and for that purpose he may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district, and may from time to time alter said districts: Provided. That the number of districts in any State shall not exceed the number of Representatives in Congress to which such State was entitled in the Thirty-seventh Congress, except in such States as were entitled to an increased representation in the Thirty-eighth Congress, in which States the number of districts shall not exceed the number of Representatives to which any such State was so entitled: And provided further, That in the State of California the President may establish a number of districts not exceeding the number of Senators and

Representatives to 20%. which said State was entitled, in the Thirty-seventh Congress.

The power of the President to change or alter collection districts considered. (10 Op. Atty. Gen., 469; 12 Op. Atty. Gen., 51; 14 Op. Atty. Gen., 215.)

Supreme Court will take judicial notice that the United
States is divided into collection districts for revenue pur-
poses. (United States v. Jackson, 104 U, S., 41; 23 Int.

Rev. Rec., 12.)
Sec. 3142. The President, by and with the advice and

Collectors. consent of the Senate, shall appoint for each collection district a collector, who shall be a resident of the same. When two or more collection-districts are united by him, he may designate from among the existing oflicers of such districts one collector for the new district, or, at his discretion, he may make a new appointment of such officer for said district.

Assessors abolished. Act of December 24, 1872.

The legislative appropriation act for 1877, pissed Aug. ust 15, 1876 (19 Stat., 152), reduced the number of internal-revenue districts to 131.

Verbal error corrected.

Act Feb. 27, 1877 (19 Stat.,

The appropriation act for 1878, passed March 3, 1877 (19 Stat., 303), reduced the number to 126. (Supp. R. S., 135.)

Executive order of June 25, 1883, as modified by orders of June 30, 1883, and October 13 and December 5, 1883, reduced the number of districts from 126 to 84.

Executive order of February 13, 1884, reestablished the district of Nevada (which in 1883 was consolidated with Fourth California), making the number of districts 85.

The number of districts was reduced from 85 to 63 by Executive order of May 21, 1887. (33 Int. Rev, Rec., 157.)

Hawaii constituted an internal-revenue district by act of April 30, 1900 (31 Stat., 141), to take effect June 14, 1900, page 373. (T. D. 157.)

District of Oklahoma esmblished February 6, 1911.

Under existing law there is no limitation placed on the term of office of collectors of internal revenue, and in this respect this office differs from other civil officers of the Government. (Commissioners' reports, 1877 and 1881.)

Judicial notice will be taken of the official character and the official acts of the collector and his deputy. (Leach v. Snyder (1886), 112 Pa., 161.)

Regulations relating to leaves of absence of collectors; use of facsimile signatures on oflicial papers not permitted. (T. D. 1716.)

SEC. 238. The commissions of all officers employed in levying or collecting the public revenue shall be made out and recorded in the Department of the Treasury, and the seal of the Department affixed thereto. But the seal shall not be affixed to any such commission before the same has

been signed by the President. Number of col. lectors.

Sec. 1. [Act of August 23, 1912 (37 Stat., 381).] On and after October first, nineteen hundred and twelve, the whole number of collection districts for the collection of internal revenue and the whole number of collectors of internal revenue shall not exceed sixty-three.

Sec. 1. ct of July 16, 1914 (38 Stat., 454, 475). On and after October first, nineteen hundred and fourteen, the whole number of collection districts for the collection of internal revenue and the whole number of collectors of internal revenue shall not exceed sixty-four.

Collection districts listed on page 47. Collector's bonds.

Sec. 3143. [Amended by sec. 2, act March 1, 1879 (20 Stat.. 327), and by sec.5, act March 2, 1895 (28 Stat., 807).] Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; 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 Secretary of the Treasury.

Proceedings against delinquent collectors. (Secs. 3624, 3625, 3633, Appendix, p. 666.)

Claims for credit in suits brought by the United States. (Sec. 951, p. 685.)

Act relative to allowing certain corporations to be accepted as surety. (Act August 13, 1894.) See p. 612.

A bond takes effect upon its acceptance nd approval. (19 How., 73.)

Collector approving worthless bonds; liability of collector's bond for loss sustained by Government. (United States v. Thorn, 9 Int. Rev. Rec., 65; Fed. Cas. No. 16493.)

Collectors are liable to prosecution for accepting fraudulent bonds, as well as liable on their official bonds for loss. (United States v. Callicott, 7 Int. Rev. Rec., 177 ; Fed Cas. No. 14710.)

Collector and deputy collector indicted jointly with others.

Allowance to collectors; set-offs. (Hall v. United States, 91 U. S. (1 Otto), 559.)

Gaugers' fees received by collectors; Treasury settlements. (Soule v. United States, 100 U. S. (10 Otto), 8; 26 Int. Rev. Rec., 4.)

Question of credits, time when compensation commences. (United States v. Flanders, 112 U. S., 88; 30 Int. Rev. Rec., 397.)

Due diligence. (United States v. Kimball, 101 U. S. (11 Otto), 725.)

Money received from sale of stamps; use of old form of bond. (United States v. Hough, 103 U. S. (13 Otto), 71.)

Bond not void because district is not stated. (United States v. Jackson, 104 U. S. (14 Otto), 41; 28 Int. Rev. Rec., 12.)

Collectors' receipts; certified transcripts. (United States v. Hunt, 105 U. S. (15 Otto), 183; 28 Int. Rev. Rec., 134.)

Evidence. (United States v. Stone, 106 U. S. (16 Otto), 525.)

The addition of a condition, not specifically named in the act of Congress, that obligors shall not be liable if each and every deputy appointed by the collector shall truly and faithfully execute and discharge all the duties of such deputy collector according to law, does not relieve the sureties. Mode of settling accounts of collectors; mode of prosecuting suits, etc. (Chadwick v. United States, 3 Fed., 750.)

Sureties liable for taxes collected and not accounted for. (United States. 1. Harry Chase, 22 Int. Rev. Rec., 11; Fed. Cas. No. 14788; King v. United States, 99 U, S., 229.)

A bond requiring a faithful performance of official duty is as binding upon the principal and his sureties as if all the statutory duties and official regulations of the office were inserted in the bond. (Pond v. United States, 111 Fed., 995.)

Liability of sureties when duties are imposed on principal by laws subsequent to the execution of the bond. (United States v. McCartney, 26 Int. Rev. Rec., 28.) This question and other questions relating to sureties on official bonds considered. (30 Int. Rev. Rec., 161, 166.)

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