TABLE OF CONTENTS CHAPTER 41-CoLLECTORS OF INTERNAL REVENUE SUBCHAPTER A-APPOINTMENT, COMPENSATION, AND BOND Sec. 3940. Number. Sec. 3941. Appointment. Sec. 3942. Suspension. Sec. 3943. Bonds. Sec. 3944. Salaries and office expenses allowed. Sec. 3945. Payment of advertising, stationery, and postage expenses. SUBCHAPTER B-ACCOUNTS, RECORDS, AND REPORTS Sec. 3950. Charges and credits. Sec. 3951. Quarterly revenue account. Sec. 3952. Monthly collection statement. Sec. 3953. Monthly account of goods in bond. Sec. 3954. Other accounts. Sec. 3955. Reports concerning misconduct of officers and agents. SUBCHAPTER C-POWERS AND DUTIES Sec. 3960. Superintendence of exports and drawbacks. Sec. 3961. Collection. Sec. 3962. Completion of collections. Sec. 3963. Stamp supply. Sec. 3964. Information and returns. Sec. 3965. Administration of oaths and taking of testimony. Sec. 3966. Tobacco, snuff, cigars, and cigarettes. Sec. 3967. Prohibition upon discharge of another collector's duties. SUBCHAPTER D-COVERING OF COLLECTIONS INTO THE TREASURY Sec. 3970. Depositories for collections. Sec. 3971. Deposit of collections. SUBCHAPTER E-DISTRAINT AGAINST DELINQUENT COLLECTOR Sec. 3975. Warrant of distress. Sec. 3976. Sale of personal property. Sec. 3977. Sale of real property. Sec. 3978. Disposition of proceeds of sale. CHAPTER 41-COLLECTORS OF INTERNAL REVENUE SUBCHAPTER A-APPOINTMENT, COMPENSATION, AND BOND SEC. 3940. NUMBER The whole number of collectors of internal revenue shall not exceed sixty-five. SEC. 3941. APPOINTMENT. (a) IN GENERAL.- The President, by and with the advice and con- sent of the Senate, shall appoint for each collection district a collector, who shall be a resident of the same. (b) CONSOLIDATION OF COLLECTION DIsrm cTrs. -When two or more collection districts are united by the President, he may designate from among the existing officers of such districts one collector for the 480
�
