Page:United States Statutes at Large Volume 53 Part 1.djvu/494

 488 CODIFICATION OF INTERNAL REVENUE LAWS 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. (b) VACANCY IN THE OFFICE OF COLLECTOR.- In case of a vacancy occurring in the office of collector, and until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector; 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. When it appears to the Secretary 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 as he may designate. (c) LIABILITY ON BONDS.- (1) COLLECTOR's BONDS. - For the official acts and defaults of the deputy upon whom said duties are devolved, remedy shall be had on the official bond of the collector, as in other cases. (2) DEPUTY COLLECTOR'S BOND. -Any bond or security taken from a deputy by a collector, pursuant to section 3992 of this chap- ter, shall be available to his legal representatives and sureties to indemnify them for loss or damage accruing from any act or omis- sion of duty by the deputy so continuing or succeeding to the duties of such collector. (d) SALARY IN CASE OF VACANCY IN COLLECTOR's OFFICE.- Any deputy collector who has performed or may perform, under authority of law, the duties of any collector in consequence of a vacancy in the office of said collector, shall be entitled to receive the salary and office expenses allowed by the Secretary to such collector. And such deputy shall not be debarred from receiving such salary and office expenses by reason of the holding of another Federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited vouchers. SEC. 3996. RETENTION OF DEPUTIES PENDING APPOINTMENT OF SUCCESSOR COLLECTOR. In the case of a vacancy occurring in the office of collector, the deputies of such collector shall continue to act until his successor is appointed. SEC. 3997. ADMINISTRATION OF OATHS. For authority of deputy collectors to administer oaths, see section 8632

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