Page:United States Statutes at Large Volume 18 Part 1.djvu/678

 606 Trrma xxxv.——INTERNAL REVENUE.——Ch. 1. 6 Ju¤<=.1872,¤- and examine into the efficiency and conduct of all officers of internal gi? *12- "· "» P- revenue; and for such purposes he shall have power to examine all 2Q1I1w_ 1872 c_ persons, books, papers, accounts, and premises, to administer oaths, 13,1;, 1,v.17, p,4l)1, and to summon any person to produce books and papers, or to appear 15 Aug-, 1876,c- and testify under oath before him, and to compo a compliance with 287· "· 19· P- 15L such summons in the same manner as collectors may do. He shall Matteretlvleador, report in writing to the Commissioner of Internal Revenue any neglect 1 Abb- U- S-, 3!7; of duty, incompetency, delinqtpency, or malfeasance in office of any interna -revenue officer of whic he may obtain knowledge, with a state- '"ment of all the facts in each case, and any evidence sustaining the same. He may, by notice in writing, suspend from duty any ins cctor, gauger, or store—kee er, and he may suspend any collector for fiaud, or ross neglect of dldty, or abuse of power. In case of the suspension of an inspector, gauger, or store—keeper, he shall immediately notif the coli lector of the proper district and the Commissioner of Internal hevenue, and within three days thereafter- report his action and his reasons therefor, in writing, to the Commissioner. In case of the suspension of any collector, he shall immediately report his action to the Commissioner, with his reasons therefor, in writing, and the Commissioner, in all cases of suspension, shall thereupon take such action as he may deem proper. Every supervisor may also transfer any inspector, gauger, or store-keeper from one distillery, or other place of duty, or from one collection-district, to anothe1·. By c. 287 of the statutes of 1876, v. 19, p. 152, the wers of transfer and suspension conferred upon supervisors by this section were vested in the Commimioner of Intemal Revenue, and all other powers conferred and duties imposed upon su rvisors by this section were, by the statute of 1876, conferred and)0 imposed upon collectors of internal revenue within their respective districts. Duty of collect- Sec. 3164-. It shall be the duty of every collector of internal revenue {**5 *° ’°1’°,"* Vi?" to reéiort within ten days  the district attornely of the district in which 1§£,1]€,:1m:n°;y_° any ne, penalty, or forfeiture may be incurre for the violation of any - -- - ---— law of the United States relating to the revenue, a statement of all the 242 yglyv 1% °- facts and circumstances of the case within his knowledge, toglether with ' ’ ’P' ’ the names of the witnesses, and which may come to his know edge from time to time, stating the provisions of the law believed to be violated, and on which a reliance may be had for condemnation or conviction; and if any collector shall in·any case fail to re rt to the proper district attorney as prescribed in this section, his rightto any compensation, benefit, or allowance in such case shall be forfeited to the United States, and the same may, in the discretion of the Secretary of the Treasury, be awarded to such persons as may make complaint and prosecute the same to judg- ¤·»-·»¤¤—»·»¤¤·=·»~ '“‘§`“ °3i‘é§”ii’? [i'i"’T d u .1 a . . nc. . very co ec r e uty co ector, an ins ctor is au or-
 * ,;";,';;; $$3; ized to administer oaths and to tgke evidence touchingpsny part of the

evidence, administration of the internal-revenue laws with which he is charged, or where such oaths and evidence are authorized by law to be taken. 173, s. 52, v. 13, p. 242. 3 Mar., 1865, c. 78, s. 1, v. 13, p. 471. Revenue officers Sec. 3166. Any officer of internal revenue may be specially authorized
 * g;;¤¤<¤<>m¤k¢ by the Commissioner of Internal Revenue to seize any property which

-. `_-...- may by law be subject to seizure, and for that urpose such officer shall wg Msfé. 18% G- have all the power conferred by law wu collectors; and such slpecial 4g2f ‘· ·"· ·P· anthority shal be l1m1tedin respect o tune, place, and kind an class 20 July, 1g6g1C_ of property, as hh6·COmmlBS10DBf may specify: Provided, That no col- 186, s. 51, v. 15, p. lector shal be detailed or authorized to ischarge any duty imposed by 145. law upon any other collector. d_R?vq¤¤¤<>iiicer¤ Sec. 3167. If any collector or deputy collector, or any inspector, 0T ,1*3 ¤°*2;'gm;£‘;a’:; other officer acting under the authority of any revenue law of the United 11,,,.,,8, &c_, Pm_ States, dlvulges to any partly, or makes known in any other manner than any. may be provided by law, the operations, st le of work, or apparatus of aréymanufacturer or piéodueer visited by dim in the discharge of MS ]y3_,_36,38_v_i3, o cial duties, hc_ shall subject to a fine of not exceeding one thousand p.238. dollars, or to be imprisoned for not exceeding one year, or to both, at the