Page:United States Statutes at Large Volume 15.djvu/177

 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 145 territorial district to be composed of one or more judicial districts and, S“P°"ls°"' °[ territories, and shall keep his office at some convenient place in his dis- iY,§;n§i;.¥;u°’ trict to be designated by the commissioner, and shall receive in addition and salaries; i to expenses necessarily incurred by him and allowed and certified by the said commissioner as a compensation for his services, such salary as the commissioner of internal revenue may deem just; and reasonable, not exceeding three thousand dollars per annum. It shall be the duty of every their duties supervisor of internal revenue, under the direction of the commissioner, to wd P°W°*'°· see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with; to aid in the prevention, detection, and punishment of any frauds in relation thereto, and to examine into the eiiiciency and conduct of all officers of internal revenue within his district; and for such purposes he shall have power to examine all persons, books, papers, accounts, and premises, and to administer oathis and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel a compliance with such summons in the same manner as assessors may do. It shall be the duty of every supervisor of internal revenue as aforesaid to report in writing to the commissioner of internal revenue any neglect of duty, incompetency, delinquency, or rnalfeasance in office of any internal revenue officer within his district of which he may obtain knowledge, with :1. statement of all the facts in each case, and any evidence sustaining the same ; and he shall have power to transfer any inspector, gauger, or storekeeper from onc distillery or other place of duty to another, or from one collection district to another, within his district, and may, by notice in writing, suspend from duty any such inspector, gaugcr, or storekeeper, and in case of suspension shall immediately notify the collector of the proper district and the commissioner of internal revenue, and within three days thereafter make report of his action, and his reasons therefor, in writing, to said commissioner, who shall thereupon take such further action as he may deem proper. Sec. 50. And be it further enacted, That the commissioner of internal C0m¥¤iSSi0¤¢r revenue shall have power, whenever in his judgment the necessities of 25;); ff: the service may require, to employ competent detectives, not exceeding detectives, and twenty-five in number at any one time, to be paid under the provisions $$5** *h°m of the seventh section of the “Act to amend existing laws relating to in- 186?;;ch_169,§7_ ternal revenue, and for other purposcs," approved March 2, 1867, and he Vol. xiv. p. 473. may, at his discretion, assign any such detective to duty under the direction oF any supervisor of internal revenue, or to such other special duty as he may deem necessary, and that from and after the passage of this act no No peneral or general or special agent, or inspector, by whatever name or designation g¥1fi‘;;‘p8i§g:%f he may be known, of the Treasury Department in connection with the in- interna],-evenm, ternal revenue, except inspectors of tobacco, snuff and cigars, and g>¤¤¤P¤»l&<=a¤> · except as provided for in this act, shall be appointed, commissioned, ° (mp °y° ' employed, or continued in office, and the term of office or employment of Ofgzglgygzqfts all such general or special agents or inspectors now authorized as atore- ,0 02,,% gag said under employment at the time of the passage of this act shall expire ten days after this act shall take eflect. Sec. 51. And be it further enacted, That from and after the passage of f?¤$;=$5<>\‘¤ 3;;} this act no assessor or collector shall be detailed or authorized to discharge gg jatgrzflgthm. any duty imposed by law on any other collector or assessor, but a super- assessors or colvisor of internal revenue may, within his territorial district, suspend any 192;;; iw my collector or assessor for fraud, or gross neglect of duty, or abuse of power, pendcdu and shall immediately report his action to the commissioner of internal revenue, with his reasons therefor in writing, who shall thereupon take such further action as he may deem proper. Sec. 52. And be it further enacted, That there shall be appointed by the cngiiiiggggg-. Secretary of the Treasury such number of internal-revenue storekeepers cm 9_m,Om6dl; as may be necessary, the compensation of each of whom shall be deter- how appointed. v01.. xv. PUB. -— 10