Page:United States Statutes at Large Volume 12.djvu/756

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726 THIRTY—SEVENTH CONGRESS. Sess. III. Ch. 74. 1863. Deputy ccm— internal revenue as may be prescribed by the Secretary of the Treasury, ml¤¤l°¤°'· or as may be required by law, and who shall act as commissioner of internal revenue in the absence of that officer, and exercise the privilege of franking all letters and documents pertaining to the office of internal revenue. Revenue Sec. 20. And 6e it further enacted, That the Secretary of the Treasagents, their ury may appoint not exceeding three revenue agents whose duties shall ¤¤ml’°"·£’·“*Y» be under the direction of the Secretary of the Treasury, to aid in the md °°‘1°n°S' prevention, detection, and punishment of frauds upon the revenue, who shall be paid such compensation as the Secretary of the Treasury may deem just and reasonable, not exceeding two thousand dollars per annum. The above salaries to be paid in the same manner as are other expenses for collecting the revenue. _ _ Cashier of Sec. 21. And be it further enacted, That the President of the United internal duties. States bc, and he is hereby, authorized to appoint, by and with the advice and consent of the Senate, a competent person, who shall be called the Salary and cashier of internal duties, with a salary of twenty-tive hundred dollars, ‘1““°’· who shall have charge of the moneys received in the office of the commissioner of internal revenue, and shall perform such duties as may be assigned to his office by said commissioner, under the regulations of the Secretary of the Treasury, and before entering upon his duties as cashier B°“d· he shall give a bond with sufficient sureties, tc be approved by the Secretary of the Treasury and by the solicitor, that he will faithfully account for all the moneys, or other articles of value, belonging to the United States, which may come into his hands, and perform all the duties enjoined upon his office, according to law and regulations, as aforesaid; which bond shall be deposited with the first comptroller of the treasury. Sec. 22. And be it further enacted, That in lieu of the pay allowed by Am,,,,,-,- law, the several assessors, from the date of their appointment, shall be sslam allowed and paid a salary of fifteen hundred dollars per annum, payable A»¢e,p.438. quarterly, and in addition thereto, where the receipts of the collection district shall exceed the sum of two hundred thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one halt' of one per centum upon the excess of receipts over two hundred thousand dollars ; where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed eight hundred thousand, one fourth of one per centum upon the excess of receipts over four hundred thousand dollars; where the receipts shall exceed eight hundred thousand dollars, one tenth of one per centum upon such excess; but the $31éc: to exceed salary of no assessor shall in any case exceed the sum of three thousand ’ dollars. And the several assessors shall be allowed and paid the sums &uOtHcp rent actually expended for office rent, not exceeding the rate of five hundred °w° ‘ dollars per annum. The commissioner of internal revenue, under the direction of the Secretary of the Treasury, is authorized to allow each asses- Qlerks and sor such clerks as he may deem necessary for the proper transaction of

  • 1**** P¤Y· business, and to fix their compensation. Such assessors shall also be

Postage. allowed their necessary and reasonable charges for- postage actually paid on letters and documents received or sent, and exclusively relating to Stationery, &c. official business, and for stationery and blank books used in the execution of their duties; and the compensation herein specified shall be in full for Assistant- all expenses not otherwise particularly authorized. And assistant asses- “’"“°“· sors shall, in addition to pay and charges allowed by law, also be allowed then- necessary and reasonable charges for postage actually paid on letters and documents received or sent, and exclusively relating to official busi- Additional ness: Provided, That the Secretary of the Treasury shall be, and he is g;:gi:5Bg?§02 hereby, authorized to tix such additional rates of compensation to be made Dia and Omg0n_ to assessors and assistant assessors in the States of California and Oregon, and the territories, as may appear to him to be just and equitable in consequence of the greater cost of living and travelling in those states and territories, and as may, in his judgment, be necessary to secure the