Page:United States Statutes at Large Volume 18 Part 1.djvu/674

 602 Trrm xxxv.——INTERNAL REVENUE.—Ch. 1. C<>ll¤<=¤>r¤· Sec. 3142. The President, by and with the advice and consent of the 1 July, 1862, c_ Senate, shall appoint for each collectiomdistrict a collector, who shall be 119, s. 2, v. 12, p. a resident of the same. When two or more collection-districts are united 43gb June 1864 c by him, he may designate from among the existing officers of such dis- 1.,3 s_ 7 Q_ 13 · P; tricts one collector fo; the Ipew district, 015.832 his discretion, he may make 2243 ’ ’ a new appomtmento suc officer for said istrict. 14 July, 1870, c. 255, s. 18, v. 16, p. 261. U°ll€°l°¤' b°¤d· Sec. 3143. Every collector before entering upon the duties of his office 30Jun5’ 13414, c_ shall execute a bond for such amount as mav be prescribed by the Comz 13f, s. 9, v. 13, p. missioner of Internal Revenue, under the direction of the Secretary of 22** the_Treasury, with not less than five sureties, to be approved by the bolgcltor pif tlée L1`reasp1iy, cofréditioned ghat. spid collectgr slhall faitpfully _r erm e u les 0 is office according o law an s a just v an lihthfully 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 t1me to t1me, renew, strengthen, and increase his 0ml‘18.l bond, as the Seciretary of the Trelasury may girectg wit; sus: fprither C(.{hé1ltl0l’lS as the sai comm1ssioncr s a prescribe. `ai on s a be tithe Hin of the First Comptroller of the Treasury. 8 m 0 (8 d_({)¤ll¢9V>¤'¤ to lf Sec. 3144. lt s all be the duty of such collectors of internal revenue gffj as may be designated by the Secretary of the Treasury to act as disburs- 3 Mar., 1865, c. lng agents of the Treasury for the pavment of all expenses of collection ggé ¤· 4- V- 13- P- of taxes and otherexpenditures for the internal revenue service within ‘ thelr respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond, with such sureties, in such form, and in such penal sum as shall be prescribed by the 11 1l'St Comptroller of the Treasury, and approved b(y the Secretary of the Treasury, for the faithful performance of their uties as such disbulslng aggnts; but no additional compensation shall be paid to collectors or suc services. [MSS 1¤88—1l¤0·l C(i>11?pt0r¤’S¤l¤ry» S1ao._31—15. There shall be allowed to collectors, in full com nsation for their services, and for those of their deputies, a salary of iiflfcn hun- "g0gu&e,\18gl,c. dred dollars per annum, to be paid quarter y, and, in addition thereto, a 231, · » · l 1>— commission of three per ecntum upon the hrst hundred thousand dollars, 3*Mu ,865 C of one per centum upon all sums above one hundred thousand dollars 78, S_ ,,13, pj6g; and not exceeding four hundred thousand dollars, and of one-half of one 13 July. 1866, c. per ceutum on a l_sums above four hundred thousand dollars and not {gg, S- 9i V· 14, 11- eiiceedlng one million dollars, and of one-eighth of onc per centum on 2 Mun 1867 C- a sums aboie one million of dollars; such commissions to be computed 16g_ ,,_ 9, ,._ ,4: p_ upon the amounts by them respectively collected and paid over and 473. _ accounted for under the instructions of the Treasury Department; wg glu;-.v18$;, c· except that in deternnmng the compensation to be allowed to any col- 445 · i · · P- lector the comm1ssion shall be computed on only one half of the tax 3 MMM 1873, c_ received on any articles which shall .ave been transported from his dis- 226, s, 1, 1-. 17, p, trlct ln bond, and on only one—half of the tax received on any articles 49;.1% 1875 (36 rleceivedtm his distigct in bond, where such transportation has been by _ ·· ··· · s lpmcn rom one istrict to nnot er. A dth, h ll b f th A ` EELELBE after the account thereof has been rendelied tdesncll apprdfiledeb Plsé S }g;lb9*é*l·gg9U· proper officers of the Treasury, to each collector his necessary and rea- ],,,,, gt J R {L sonable charges for advertising, stationery, and blank-books used in the gu 91 U_ Sq g,66_ performance of his official duties, and for postage actually paid on let- UH. Lsé;. Hall, 2 ters and documents recewed or sent, and exclusively relating to official 1 ·, - business; but no such account shall be allowed unless it states the date and the particular items ot every such expenditure, and is verified by the oath of the collector. The Secretary o the Treasury may make such further allowances, from time  time, as may be reasonable, in cases where, by reason of the territorial extent of the district, or the amount of internal taxes collected. or other circumstances, it may seem iust to make such allowances. But the total net compensation of a eo lector shall not in any case exceed four thousand hve hundred dollars a year; and no collector shall be [cntded] [entitled] to any portion of the salary