Page:United States Statutes at Large Volume 53 Part 1.djvu/484

 478 CODIFICATION OF INTERNAL REVENUE LAWS (3) ESTIMATE OF EXPENSE.- The Commissioner shall estimate in detail by collection districts the expense of assessing and the ex- pense of the collection of internal revenue. (b) DETAIL OF PERSONNEL FROM FIELD SERVICE.- (1) IN GENERAL.-The Commissioner may order any officer or employee of the internal revenue service engaged in field work to duty with the Bureau of Internal Revenue in the District of Co- lumbia, for such periods as the Secretary may prescribe, and to any designated post of duty outside the District of Columbia, upon the completion of such duty. (2) REVENUE AGENTS. -Nothing in section 6 of the Act of June 22, 1906, c. 3514, 34 Stat. 449 (U. S . C ., Title 5, § 39) shall be con- strued to prevent the Commissioner from detailing one revenue agent for duty in his office. SUBCHAPTER B-THE ASSISTANT TO THE COMMISSIONER SEC. 3905. APPOINTMENT. There shall be in the Bureau of Internal Revenue one Assistant to the Commissioner, who shall be appointed by the President, by and with the advice and consent of the Senate. SEC. 3906. DUTIES. The Assistant to the Commissioner shall perform such duties as may be prescribed by the Commissioner or required by law. SUBCHAPTER C-SPECIAL DEPUTY COMMISSIONER SEC. 3910. APPOINTMENT. There shall be in the Bureau of Internal Revenue one Special Deputy Commissioner, who shall be appointed by the President, by and with the advice and consent of the Senate. SEC. 3911. DUTIES. The Special Deputy Commissioner shall perform such duties as may be prescribed by the Commissioner or required by law. SUBCHAPTER D-DEPUTY COMMISSIONERS SEC. 3915. EMPLOYMENT. There may be employed in the Bureau of Internal Revenue five deputy commissioners. SEC. 3916. DUTIES. (a) IN GENERAL. -The Commissioner is authorized to assign to deputy commissioners such duties as he may prescribe. (b) To ACT AS COMMISSIONER. - The Secretary may designate any deputy commissioner to act as Commissioner during the Commis- sioner's absence. SUBCHAPTER E-CHEMISTS AND MICROSCOPISTS SEC. 3920. APPOINTMENT OF ANALYTICAL CHEMIST AND MICRO- SCOPIST. There shall be in the office of the Commissioner an analytical chemist and a microscopist, who shall each be appointed by the Secretary. SEC 392L EMPLOYMENT OF ADDITIONAL CHEMISTS AND MICRO- SCOPISTS. The Commissioner may, whenever in his judgment the necessities of the service so require, employ chemists and microscopists.

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