Page:United States Statutes at Large Volume 44 Part 1.djvu/739

 Z?25 TITLE 26.--1NTE 20. Same; adjostment of accounts; Bscal year.-—In adjustinc the accounts ot collectors, and in the payment ot their melpenwtion for services, the dscal year ot the Treasory shall he observed. (R. S. S 3146.) ‘ { `\ 21. Same; conirmation of appointment by Senate; vacancies during recesqk-——N0 collector V of internal revenue shall be emlt.led to any portion of the salary pertaining to the ofilce unless such collector shall have been conurmed by the · Senate, except in` cases ot commissions to till vacancies occurrlug dur-, lng; the reccsaot the Senate. (Feb. 8, 1875, c. 36, § 13, 18 Seat. 309; Mar, 1, 1879, c. 125, I 2, 20 Stat. 330.) _ 22. Same; quarterly acco¤¤ts.—Collectora ot lntemal revenue shell render their revenue accounts quarterly. _ (May 27, 1908, V, ::00, 5 1, 35 Stat. 3%,) iz __ { - 23. Same; certiicute as to repoxgta zcfore payment to.»——Nc glayment shall be made to collectors, on account ot salaries uf expenses, without the certificate oi the Commissioner oi lmomal Revenue that all reports requlredby law or regulation have been received, or that n` satisfactory explanation has been xwzdcrcd to him of the cause of delay. (R. S. § 3147; Mar. 1, 1>;79, c. 125, { 2, 20 Stat; 329.) · A 21. Same; administration of oaths by.—-Every collector of internal revenue is authorized to administer such oaths and to wrtlfy to such papers as may be necessary under any regulalem prescribed under the authority ot the internal-revenue laws. _ (R. S. § 3162.) _ - » · ‘ I _ · 25. Same; oaths to expense •ccounts.—Collectors ot, internal revenue are required, empowered, and authorized, when re qaested, to administer oaths, required by law or othel·wise,°t.0 eecounts ter traviel or other expenses against the United States, with like Ioree and edect as omcers having a seal; for such services when so l'€B1¢!l€d no charge shall be made; and no fee or money paid for the services herein described shall be paid or reimbursed by "the United States. (Aug. 24, 1912, c.·%355, §8,37Stat.487.) · · ". J. '. 26. Duties of cdlectorsg reports of violations of law.--·It shall he the duty of every collector of internal revenue having knowledge d any willful violation ot any law of the United States relating to the revenue, within thirty days after coming lute po lo¤ of auch knowledge,. to hle with the dlatrlct attorney ot tm district in which any hue, .peualtyQ or forfeiture may be incurred; n statement of all the fecta and circumstances et the case within his knowledge, t0€6¢héIc with the names of the witaws, setdng forth the provlslous. of law believed. to be so violated ca which reliance may be had for vondemuatleh or conviction. (B. S. 5 3164; Feb. 24,1919, c. 18, 5 1317, 40 Stat. 1146; Nov. %, 1921,'é l36» S 1311, Q Stat; 311; June 2, 1924, 4.01 p. m., c. 234, { 10l8, 43 Stat. 344.). 27. Sane; discharging duty inbeeed upoa other collector prehihited.·—·-·~No collector shall be detailed. or authorized to discharge any duty ed by law won my other collector. ues. {3166.) · 2 ‘ 28. Sane; monthly account of artldu in    wereheusa, and xrted.-—-Es·e1.-y eollector. who has charge ot any warehouse lh which distilled spirits, or other articles. are stored lu hood, shall   a lmouizhly account of. ell auch articles to the Gemmluleuer ot IBtB1‘l“l&l%B€Y€¤%, by whom sqeh account shall be examined and adjumd monthly, ee as to exhibit »a true statement et the responvhllity ot smh collectex thereon. In adjastlogt such • t, the col  shall be charged with all the articles ·whi& may have been   or reeelyed under the provisions of law, la guy"   in his district and mlm-   contrel, and shall- he   with all mh urddm shesm to have beearmved     to u law, iechldlag tnnetera to other   wd to his suemmor lu e&ce, and also whatever allow     may have beee math ln aceerdauce. with law to any owner of smh goods er utlcleg for leakage or ether lama. And every eellectu from when dla-

rRNAL REVIINUE § 3] trict any distilled spirits, tobacco, snuff, or cigars are shipped in bond, under. the provisions of this title, shall render e. monthly account of the sanle to the Commissioner of Internal Revenue, showing the amount ot each article produced and shipped in bond, the amounts of which the exportation is cempleted according to law, and the amount remaining unaccounted for at the end of each month ; also any excesses or deilclencie; on the amounts originally reported as shipped. (R. S. § 3444.) 29. Deputies; appointment and revocation; compensation; bond.-—Eucl1 collector of lnternal revenue shall be authorized to appoint, subject to the limitation contained in section 55 of this title, by an instrument in writing under his hand, as manu deputies as·he may think proper; to be compensated for U their ser**lces’ by such allowzmcu as shall be made by the Secretary ot, the Treasury, `upon the recommendation ot the Commissioner ot. Internal Revenue; and the collector shall have _ power to revoke thernppolntment of any such deputy, giving such notice thereof as the Commissioner et Internal Revenue may prescribe, and to require and accept bonds er other securltles from any deputy; iand actions upon such bonds may be brought in any appropriate district court of the United Statesf ewhich courts shall have jurisdiction et such actions concurrently " with the courts of the several States.’ Each such deputy shall have the like authority in every respect to collect the taxes levied or assessed within the- portion ~ot the district assigned to him which is by lew vested in the collector himself; but each collector shall, in everylrespeet, be responsible, both to the United States and to individuals, as the case may be,ofor all moneys collected, and - for every act done or neglected to be done, by any ot his deputies while acting as_such.f (Feb. 8, 1875, c. 36, § 12, 18 Stat. 309; Mar,. 1, 1879, c. 125, S & 20 State 329{Feb. #24, 1919, c. 18, § 13Q1(b),_ 40 Stat. 1140.) c -_ ‘ _ 30.` Same; detail of . deputies for smclal duty.-·-The Commissioner ot_Inter;1nl Revenue lsv authorized to detail deputy e collectors of Qinternal revmue in one district for special duty in other dlstricts, and the deputy collectors an detailed shall be;] paid by the collector ot internal revenue and disburslm agent for · the district for which theyyere `amelnted and tor whlch the allowance for their salary and expensm_ is made, the same as if all their services had been performed and expenses incurred in that district. (Apr, 17, 1900, c. 192, [ 1, 31 Stat. 107.) J. ‘ ‘ _ ~ 31. Suse- disability or vacancy in e8ee of c¤ll¢ctei·.—-In *» " case ot the iicknem or absence ot a collector, or in came et his e temporary disability to discharge  dutla, they shall devolve upon his senior deputy, unless he shall have devolved them upon another oh his deputies; and for the emcinl `scts dr defaults of meh deputiw the cdlector and his sureties shall pe held rwponstble to the United States. · In `caee ot; e vncnncy occurring in the o&ce of collector, the deputlm of such collecter shall continue to act until his suc- I censor is appointed; and until. n successor is appointed. the deputy of such collector senior in service `shell_dlechearg·e all the ditles of collector, and also the duties of dlshurslug agent; and of two or mere deputies appointed ontm same day, the l one residing nearest the residence of the cellector when the r vacancy occurred shall discharge the seld duties until éeother collector is awolnted. “When it nppars to the Secretary ot · the Treasury that the interest et the Government so requires, he may, by his order, direct the sold duties te be performed . by such other cue of the said deputies as be may designate. r For the omciél acts and defaults of the deputy upon whom » ask! duties are de%elved,_remedy shell be had en the emcinl · r bond et. the collector,’ gs lu ether cam; "and. for the cmcial . acts nm defaults of such deputy · as acting dishurslng agent, ·  `shnll be had eu the efficlul bond ot the collector as · WUQDMSIQS ¤8€;1t. And   bond or security taken from a