§ 1]. TITLE 86.-—INTE1 Q SE. 48. Same; when traveling. 49. Same; transfer to other places of duty. 50. Same; detail for duty in other districts; accounts. 51. Leaves ot absence; storekcepers, gaugers, and storekeepev g&l1gQ1‘S. _ 1 ’ 52. Same; revenue léuitl and inspectors. 53. Superintendent; of exports and drawbacks. $4. Same; administration ot oaths by. _
- 35. Limit of. number of revenueeomcers.
56. ntatc ent under oath of tees; penalty. l ` 57. Employees engaged in ueld work; posts of duty: per diem. 53. Adminlaterlngtoetha and taking evidence. r
Same; transfer of inspectors, “
- 31. Seizures by internal-revenue o@ccrs.
62. Disclosing operations of manufacturers.
Interest in certain manufactures or production of liquors by revenue
~o&cers prohibited. ~ ‘ . 64. Same; extortion, receiving unlawful fees, and other uplewful acts. S5. leaning stamps before payment. · _ _ G8. Gnugcr employing others to use brands or perform duties; penalty. Q6?. F‘raed¤lonf inspection, gouging or proof. " 68. Same; laws imposing aneaapplioable to. _ . 69. Injuries to lnternalrevcnue oQcers or agents; suits for damages. 70. Restriction on payment for services. - _ ‘ 71. Accepting or écmandiug anything for compromise of tviolution
ot lawn by district attorneys or marshals.
T 2. Rules, raulations, and`forms. · . _ ~ 73. Use of appropriation for salaries in payment of expenses of collectors, depnty collectors, etc., when attending trial or_ examination. ‘ _ . ._ ‘ _ Section 11. “State" and ‘fperson ’{ ·_ dcmaed.-—·The7 word “ State," wheofueed in this title, Lshall be construed to include the Territories and the District of· Columbia, where ‘such construction la necessary to carry out its provisions. And where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, thef word " person,"_“ as used in this title, shall be construed to meant and include a. partnership, association, company, or corporation, as well as a _nnmra1 person. (R. S. § 3140; Feb. 27, 1877, c. 69, 1, 19 Stat. 248.) , , · , . " _ - I2. Collection districts; number.-—-·-·For` the purpose of assessing; levying, and collecting the taxes provided by the internal 2 revenue laws, the President may establish convenient collection districts, and for that purpose he may subdivide any State, Territory, or theDis»trict ot Columbia, or may unite two or more Staten or Territories into one district, aml may from time to time alter said districts. The whole number of collection dis— urlcts for the collection of internal rgevemmn shall not exceed sixty-five. (R. S. SL 3141; Feb. 27, 1877, ~c.»69, I 1,19 Stat. 248; July 16, 1914, 141, S 1, 38 Stat. ,475; Mar. 4,*1923, c. 244,. 42,8mt. 1444.) _ 7 _ · I. -_ `A '· ` 13. Hawaii; collection diatrid; colloctor.—·-····Tho Terrltory ot Hawaii constitute ar district for the collection ot the internal revenue of fthe United Statea, Ywitlr al collector, qhoee fence shall he at Honolulu, and deputy collectors at each other places in the several islands as the Slocretary of the Treasury snail. oirect. (~»Aor.,S¤. c. m, Q 81. 81 am. ms,). · _ 14. (`olledors; spnotntmeat and member.-—·'I‘ho President, by and with the advice andoonaent of the $enate, shall npiiolnt for eech collection district n collector, quo be fa resident of the aame. When two or more collection districts are united by him; he may designate from among the existing o¤cer¤ ot_ ence dletrlcto one collector for the new dlsuict, or. at his § discretion, he may make a new’ appolntmtlt of sltch o$mr' for eald district. _ , , _ The whole nnmber or collectors of internal revenue shall not r exceed oixtF··£re, (R. 8. S 8142; Mar. 4,. 1923, c. 244, 42 Stat. . 15; Same; bo¤ds.~···-Every collector, before entering upon the duties of his ofnce, shall execute n bond for nach amount aa may be pmcribed by the Commlmloner ot Internal Revenue, under the liirectiw of the Socmtary at with Rot
szzvu, Rnvnx UE 7 24 less than Hva sureties, to be approved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the dpties of hisiomce according to law, and shall justly and faithfully account for gud pay over to the United States, in compliance with the order or rcgulationspt the Secretary of the Treasury, all public moneys which may cometinto his hands or possession; and he shall, from time to time, renew, strengthen, and increase his ofhcial bond, as the Secretary of the Treasury may dtrect, with such further conditions as the éaid cummissicmer shall prescribe; and be shall execute a new mud {whenever required so todo by the Secretary of the Trcasmv, with sgch conditions as may be requirm by law or prescribéd by the Commissioner of Internal Revenue, with not less than tive suretics; which new bond shall be in lieu of any forxxwr bgind cr bonds of such collector ain respect to all liabilities uccruiug after the date of its approval by the Solicitor of the fl‘reastnjy.·_ Said bonds shall be transmitted to the Secretary of the Treasury, and filed as he may direct. {R. Si S 3143; Mar. 1, 1879, c. 125, § 2, 20 Stat. 327 ; Mar. 2, 1895, c. 177, §_-5, % Stat. SOT.); _ ( . » t 16. Same; disbursing agents.———It shall be the duty at colléctors of internal revenue to act as disburdng Agents of tha Treasury for the payment ofall expenses of collection of faxesr and other expenditures for the Internal Revenue Service within Jtheir respective districts, under regulations and in- étructicns from the Secretary of the Tfasury, on givihg good and suilicicnt bond, with such sureties, in such {crm, and in such penal sum, us shall be prescribed and appmved by the `Sécretaryl of thai Treasury, for the faithful ·pa·f<>rmu¤:e of their- duties as such Adisbursing agents; but no additional compensation shall be paid to collectors fb: such aetvicés. (R. `S. § 3144; Mar. 1, 1879, c. 125, { 2,"20 Stat. 3%; 18%, c. 177, 55, 28 Stat. 807.) t " . · 17. Same; allowances fur ad ¤x§c&-·-—Alluw· anccs shall be .made· by the, Secretary of the umn the recommendation of ttm Commissioner at Internal Revenue mr
salary and omce expmses of collectors 0!_ interns! revmm, all
ot which shall be in lieu of the salary and formerly provided by law; `(Eab. 8, 1875, ¢. 36. { 12. 18 Stat. 309; Mar. 1, 1879, c. 125, { 2, m Stat. 8%.) _ t 18; Same; adjustment of.salsrie•.—*1?h¤·ml;ries at couectcm may be réadjustcd and incymsad such muiatiam as my uepmcrxuea by the; ·c¤mmiw0¤¤· as Iatcmak www subject to the approval of the Sammy of tha Trensmy, but A no collector shall receive 1 mla1.·y~· in excam at $6,Qw a year. (Feb. 24, 1919, c. 18, { 1301 (b), @9 Stat..1149; Jan. §, 19%. tc. 87, Title I,_§3 Stat. 764.) . . . “ . 19; Same; allowances for expcues.-Jfws shall be paid, Miter the nccmmt themot has been rendered to _ md ap proved by the proper cmcers of the T !1, tu e¤& edigactwr. _ his necesshry and resgoaqble &ar¤s tot advuvmng, wattagery, dud blank uwd in phrfo tw » gthim amcial < dudm, and for pcmagh naman! Blick on and Quctxmnta received or _ sgm; aim excluévely relating to omdm mtnw. but no such hcmunt be spwomd at allowad uhm it states the date md the particukm items of Gwry such upéndi·· ture. ami shall be vermw by the with etthe camctct. Tm Sec1*ct.nry'qt the Treasury, cm the recomm<mda&0:z at the Oommiesiqmr of 1utm·¤h.1_ Revenue; shall make ¤¤¢ turther gl- Jowamaes, from to. sums: be int cases `in which, from t!;c`terrtt0rhI extmt of thetwict, or from tha ummm; of int@§ dmztai collected, it mm just to
make but no mah nilovmmu be meds
itmcm thmrme yen: h¤e}n@§ dmc the class of th; usual year 1¤ ~wh.%ch the services were & 1375, c. 36, $$13, 18 Qtat. EW; liar. 1, 1879, ez. 1%. 5 2. M Stat. $$0:1*cb. 34, 19}% c. 18. S 1301 (b)., 49 Stat. 114%)
