Page:United States Statutes at Large Volume 14.djvu/200

 170 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. It no applica- owner or owners of such goods. If no application for such restoration according to law, as in the case of goods, wares, or merchandise condemned and sold pursuant to the decree of a competent court. R¤°¤'Q¤¤iZ¤*i°¤ S1:0. 64. And be it further enacted, That the office of the commissioner ternnl reyenue. One commissioner of internal revenue, with a. salary of six thousand Commissioner. dollars; and pqputy com- One deputy commissioner, with a. salary of three thousand five hundred mnssmuer. dollars ; AdditioualoHi- Which offices are already created, and the duties thereof defined by °°” “d °1°‘kS‘ law ; and to authorize, under the direction of the Secretary of the Treasury, the employment of the following additional officers and clerks, and with the salaries hereinafter specified, namely: W322S3f;!:?;' I Two deputy commissioners, each with a salary of three thousand dollars; Solicitor. One solicitor, with a salary of four thousand dollars; Heads of divi- Seven heads of divisions, each with a salary of two thousand five hun- ‘i°”· drcd dollars ; Clerks. T hirby—four clerks of class four; forty-five clerks of class three; fifty clerks of class two; and thirty-seven clerks of class one ; M¤¤¤°¤g¤*$· Fifty-five female clerks; five messengers; Assistnntmes- Three assistant messengers, and fifteen laborers; and a sum sufficient zggggsn *¤<U¤· to pay the additional salaries of officcrs, clerks, wud employés herein au- ' thorized is hereby appropriated out of any monq in the treasury not APP¤’°P*i¤U°¤· otherwise appropriated ; and this section shall take cF·~ct from and after the the thirnicth day of June, eighteen hundred and sixty six. Oqiciqlcom- Suc. 65. And be it further enacted, That all official communications
 * 9** F' "‘“d°v be made within one year, as hcreinbcforc prescribed, then, at the expira-
 * }:gQ2dgl]2;°;§{g tion of the. said time, the Secretary of the Treasury shall causc the pmwbe distributed- caeds of the sale of the said goods, wares, or merchandise to be distributed
 * °§i;?;;;Q°fo$°;R: of intgrual revenue be reorganized so as to include -—
 * };’;f‘£:g$nb°' made by assessors to collectors, assessors to assessors, or by Oilectors to

m,(,,,m, Omcm collectors, or by collectors to assessors, or by assessors to assistant assesto b<¤ \`¤¢¤ ¤f sors, or by assistant assessors 110 assessors, or by collectors to their depu- P°°°“g°‘ tics, or by deputy collectors to collectors, may be officially framed by the writers thereof; and shall, when so franked, be transmitted by mail free of postage. Sgecial com- Sec. 66. And be it further enacted, That the Secretary of the Treasury
 * };§;;;°' °f *1*** is hereby authorized to appoint an officar in his department who shall bc

Term},; 0mm_ styled “ special commissioner of the revenue," whose office shall terminate in four years fiom the thirticth day of June, eighteen hundred and sixty- Duties. six. It shall be the duty of the special commissioner of the revenue to inquire into all the sources of national revenue, and the best methods of collecting the revenue ; the relations of foreign trade to domestic indus» try; the mutual adjustment of the systems of taxation by customs and excise, with the view of insuring the requisite revenue with the least dis— turbauce or inconvenience to the progress of industry and the development of the resources of the country; and to inquire, from time to time, under the direction of the Secretary of the Treasury, into the manner in which officers charged with the administration and collection of the revenues _ Tomport from perform their duties. And the said special commissioner of the revenue dnficatrcns of. P g y ry’ mm Ogmxmoui Congress, either in the form of a bill 01- otherwise, such modifications of Sw- the rates of taxation or of the methods of collecting the revenues, and such other facts pertaining to the trade, industry, commerce, or taxation of the country, as be may End, by actual observation of the operation of the law, to be conducive to the public interest; and, in order to enable _Sg¤ei¤1¤om- the special commissioner of the revenue to properly conduct his inves- Eigggrbmgs tigatious, he is hereby empowered to examine the books, papers and ac- ’ counts of any odicor of the revenue, to administer oaths, examine and
 * 9*** *9 “m° m°‘ shall from time to time re ort, throu h the Secretar of the Traasu tu