Page:United States Statutes at Large Volume 18 Part 1.djvu/675

 Trrrn xxxv.———INTERNAL REVENUE.-Ch. 1. 603 pertaining to his office unless he shall have been confirmed by the Senate, 27 Feb-. 1877. c- except in cases of commissions to till vacancies which happen bv death 69· "· 19> P- 2**8- or resignation during the recess of the Senate. l Sec. 2§rl6. In adjusting the accounts of collectors, accruing after Accounts of col- June thirtieth. eighteen hundred and sixty-four, and in the payment of l°°t°}’¤¤di¤S*¢d M- their compensatmn for services, the fiscal vear of the Treasury: shall be €°'d‘“g m 6***1 observed.` *°‘“· 13 July, 1866, c. 184, s. 9, v. 14, p. 106. _ Sup. $1-17. When any part of the compensation of the collector of any Apportionment district is by commission upon assessments of collections, and, in conse- °l§°‘”P°““‘*l°” °f qgxence of a new appointment, is due to more than one collector within t e same year, suc commissions shall be apportioned between such col- 30J“¤°»186‘*·°· lectors; but in no msc shall a greater amount of the commissions be gg °‘ 26*"‘13·P‘ allowed to two or more collectors in the same district than shall have 13 July 1866 c_ been authorized by law to he allowed to one collector, and the same rules 184, s. 9, in 14,, p. shall aépply to the salaries and commissions of assessors and collectors 106- hereto ore earned and accrued. But no payment shall be made to collectors, on account of salaries or commissions, without the certificate of the Commissioner of Internal Revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of delay. Sec. 3149. Each collector shall be authorized to appoint, by an instru- Deputy collectment in writing. under his hand, as many deputies as he may think Y"t*’· ____ proper. to be by him compensated for their services; to revoke any such 30 June, 1864, c. appointment. giving such notice thereof as the Commissioner of lnternal 173, ¤· l0· W13, I>- Revenue may prescribe; and to re uire and accept bonds or other securi- 22gM) 1875 36 ties from such deputies. Each such deputy shall have the like authority, ,_ 12, ,,f’18, pfcgmf in every res ct. to collect the taxes, levied or assessed within the por- · ·o~———~—---— tion of the dicstrict assigned to him, which is by law vested in the col- dagsmglbfi ig'?' lector himself; but each collector shall, in every respect, be responsible" ' both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done by any of his deputies while acting as such. Sec. 31-L9. In case of the sickness of a collector or of his temporary Disability crvadisabilitv to discharge his duties, the may be devolved by him upon °“B°Y m °m°° of one of his deputies; and for the official, acts or defaults of such deputy °L°L_ the collector and his sureties shall be held responsible to the United 30 June, 186-1,c. States. In case of a vacancy occurring in the office of collector, the 17gh;”·39·*°·"· I3- deputies of such collector shall continue to act until his successor is ap- P`3 muh 1865 c_ pointed; and until a successor is a pointed the deputy of such collector 78,s.1,v.13,p.4,71. senior in service shall discharge all the duties of col ector; and of two 2 Mm-., 1867, c. or more deputies appointed on the same day, the one residing nearest fg S- 9: V- It P· the residence of the collector when the vacancy occurred shall discharge ' the said duties until another collector is appointed: Provzded, That when it appears to the Secretary of the Treasury that the interest of the Government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may desi? nate. For the official acts and defaults of such senior deputy, reme y shall be had on the official bond of the collector, as in `other cases. And any bond or security taken from a deputy by a collector, pursuant to the preceding section, shall be available to his legal representatives and sureties to indemnify them for loss or damage accruing from any act or omission of duty by the deputy so continuing or succeeding to the duties of such collector. Sec. 3150. Any deputy collector who has performed or may perform, Deputy collectunder authority of law, the duties of any collectorin consequence of a 3;% c‘;Hg£m*;_{¤:§€ vacancy in the office of said collector, shall be entitled to receive the my salarv and commissions allowed by law to such collector, or the allow- —————-—— ance in lieu of said salarv and commissions allowed by the Secretary of 571s*}':‘·i51g6gb;· the Treasury to such collector, and the Secretary of the Treasury may i jim}, fgjo, 0; make to such deputy collector such allowance in l1eu of salary an com- 187, v. 16, p. 179. missions as he might lawfully make to such collector. And such deputy