Page:United States Statutes at Large Volume 20.djvu/353

 328 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. of such collector in respect to all liabilities accruing after the date of its \v11el·e med. approval by the Solicitor of the T rcasury. Said bonds shall be filed in the office of the First Comptroller of the Treasury? . R. S. 3144, That section thirty-one hundred and forty-four of the Revised Statutes A*¤°¤d°d· be amended so as to read: Collectors asdis- “Sec. 3144. It shall be the duty of collectors of internal revenue to bmsiug ¤S°¤*$· act as disbursing agents of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the internal-revenue service within their respective districts, under regulations and instruc· _ tions from the Secretary of the Treasury, on giving good and sufficient Bond, bond, with such sureties, in such form, and in such penal sum, as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful performance of their No oompensa- duties as such disbursing agents; but no additional compensation shall HGH- be paid to collectors for such services." R. S. 3149, That section thirty-one hundred and forty-nine be amended by striking Amended- out all excepting the number thereof, and inserting in lieu thereof the following: Deputyasacting "ln case of the sickness or absence of a collector, or in case of his collector- temporary disability to discharge his duties, they shall dcvolve upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or defaults of such deputies the collector and his sureties shall be held responsible to the United States. “ In case of a vacancy occurring in the offce of collector, the deputies of such collector shall continue to act until his successor is appointed; and until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector, and also the duties of disbursing agent; and of two or more deputies appointed on the same day, the one residing nearest the residence of the collector when the vacancy occurred shall discharge the said duties until another collector is appointed. \Vhen 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 Liability for Mts as he may designate. For the official acts and defaults of the deputy °f d°P“*Y· upon whom said duties are devolved, remedy shall be had on the official bond of the collector, as in other cases; and for the official acts and defaults of such deputy as acting disbursing agent, remedy shall be had on the official bond of the collector as disbursing agent. And any bond or security taken from a deputy by a collector, pursuant to section twelve of ‘An act to amend existing customs and internal-revenue laws, and 1875, ch, 36, for other purposes’, approved February eighth, eighteen hundred and 18 Stat., 307. seventy-five, 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." R. s. 3163, That section thirty-one hundred and sixty-three be amended by strik- Am€¤d<>d- ing out all after the number thereof, and inserting in lieu thereof the folowing: Enforcement of “Every collector within his collection-district and every internal- IWS Mid ¤>s¤l=¤- revenue agent shall see that all laws and regulations relating to the “°““‘ collection of internal taxes are faithfully executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds lR¤l¤¤ft¤ ¤f M- in relation thereto. And it shall be the duty of every collector and of g °°*· °*°· every internal~revenue agent to report to the Commissioner in writing any neglect of duty, incompetency, delinquency or malfeasance in office of any internal-revenue officer or agent of which he may obtain knowledge, with a. statement of all the facts in each case, and any evidence sustaining the same. rmusrer of au- “The Commissioner may also transfer any inspector, gauger, storespectcrs, etc. keeper, or storekeeper and gauger, from one distillery or other place of duty, or from one collection-district, to another?