Page:United States Statutes at Large Volume 18 Part 1.djvu/677

 '1`rru: xxxv.—IN'1`ERN.A.L REVENUE.——Ch. 1. 605 or of the collector in charge of exports at any port of entry to which he msg be assigned. _ mc. 3157. Gaugers shall be entitled to receive such fees, to be deter- G¤¤8€¤‘¤’ fmmrned by the quantity gauged, as may be prescribed by the Commissioner 20 ·l¤lY» 186*% c- of In;.ernaj_Revenue; and iam lies, tqigeit ber rlyith thtgir actual and neces- {$3 ’· 53- "· 15· P· sary rave ru e- nses, s a veri e v their oa s and shall be aid ` by the United Sgfes monthly. i ’ P 315, lriuiil  il: 244. 16 June, 1874, c. 285, r. 18, p. 72. Sec. 3158. Every internahrevenue omcer, whose payment, charges. Swmméntvndef salary, or compensation are composed, wholly or in part, of fees, com- °“°h,°f f°°“» &°·i mrssrons, allowances, or rewards, from whatever source derived, shall be  required to render to the Commissioner of Internal Revenue, under regu- 30 June, 186*% ¤· latrons to be approved by the Secretary of the Treasury, a statement gh “‘ 42* "· 13** under oath settrng forth the entire amount of such fees, commissions, if; July 1866 C. emoluments, or rewards of whatever nature, or from whatever source 184, s. 00,, v. 14; pl received, during the time for which said statement is rendered; and any 168- false statement nowingly and willfull r rendered under the requirements 8013 €"b·· 1875· "· of this section, or regulations established in accordance therewith, shall" S' p' 3m` be deemed willful perjury, and punished in the manner provided by law for the crime of perjury. And any neglect or omission to render such statement when required shall be punished by a fine of not less than [twoj hundred dollars, nor more than five hundred dollars, in the discretion o the court. Sec. 3159. [The President, by and with the advice and consent of the Supervisors. Senate, may appoint not ezceedin ten of cerc, to he called szqaerzrisors of 20 .Tuly,'1869id internal revenue,each of achom shall he asszynedby the Secretary of the Treas- 186. B- 49. v- 15, p- my, on theravommendation of the Oonirniasioner of lnternal Revenue, to duty Mi J in anypart of the United Statezgand may be transferred from place to place, 312 Siu;;' :89 °' according to the earigency of the public service.] 241:` ’ p` Repealed by 15 Aug., 1876, c. 287, v. 19, p. 152. Sec. 3160. [Every supervisor shall he entitled to receive, in addition to »$*up¢rv•Z¤o·r's ualazpensee neeessaril incurred by him and allowed and certfied by the Com- mzasimzer, such sal/ary, not erceedin three thousand dollars a year, as the 18620 J‘2g'» 18% °· Commissioner may deem reasrmahlel I45f s` ’ v' ’P’ 6 June, 1872, c. 315, s. 12, v. 17, p. 2-11. Repealed by 15 Aug., 1876, c. 287, v. 19, p. 152. Sm. 3161. In any port of the United States where there is more than Oilivemiucharge one collector of internal revenue, the Secretary of the Treasury may gl°"P;];”;*‘°“S“”d designate one of them to have charge of all matters relating to the Em exportation of articles subject to tax under the internal—revenue laws; and 3 M¤r·, 1865, v. at any port where he may deem it necessary. there shall be appointed ggé “· 15· "· I3- P- by him an officer to superintend all matters of exportation and drawback, 16 July 1866 c_ under the direction of the collector. The compensation of the officers last 184,ss. 20,,41, v.i4, named shall be prescribed by the Secretary of the Treasury, but shall not pn 153, 161- exceed, in any case, an annual rate of two thousand dollars, excepting at New York, where such compensation shall be at the annual rate of three thousand dollars. At any port where there is no superintendent of exports, all the duties and services required of such officers shall be performed by the collector of internal revenue designated to have charge of exportation. All the books, papers, and documents in the bureau of drawbacks in the respective rts, relating to the drawback of taxes paid under the internal-revenue lifw, shall be delivered to the collector of internal revenue in charge of exportation. [Sec SS 30l·5—·‘¤0¤7·] _ Sec. 3162. Everv collector of internal revenue and every superintend- fS“1;"*¤:€s“d°“§ ent of exports andvdrawbacks is authorized to administer such oaths and grawbfcks ,32), to certify to such papers as may be necessary under any regulation pre- administer oath . scribed under the authoritv of the internal-revenue laws. "i3ErT`85i ` 78, s. 15, v. 13, p. 486. 13 July, 1866, c. 184, s. 20, v. 14, p. 153. Sec. 3163. Every supervisor, under the direction of the Commissioner, _ Supervisors dushall see that all laws and regulations relating to the collection of inter- ES;1E}‘L%L°E’L_ nal-taxes are faithfully executed and complied with; and shall and in the 186°sS‘f,3'·5}8€8i§· prevention, detection, and punishment of any frauds 1H relation thereto, pp_’Mj1_ 1§,5_‘’