commissioner shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct.
Deputy commissioner.
Salary and duty.
Sec. 3. And be it further enacted, That the deputy commissioner of internal revenue, whose annual salary shall be twenty-five hundred dollars, shall be charged with such duties in the bureau of internal revenue
as may be prescribed by the Secretary of the Treasury, or as may be required by law, and 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.
Sec. 4. And be it further enacted, That the Secretary of the Treasury may appoint not exceeding five revenue agents,Revenue agents, their duty and pay.
Post, p. 469. whose duties shall be, under the direction of the Secretary of the Treasury, to aid in the prevention, detection, and punishment of frauds upon the internal revenue, and in the enforcement of the collection thereof, who shall be paid, in addition to the expenses necessarily incurred by them, 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.
Sec. 5. And be it further enacted, That the Secretary of the Treasury may appoint inspectors in any assessment district Inspectorswhere in his judgment it may be necessary for the purposes of a proper enforcement of the internal revenue laws or the detection of frauds, and such inspectors and revenue agents aforesaid shall be subject to the rules and regulations of the said secretary, and have all the powers conferred upon any other officers of internal revenue in making any examination of persons, books, and premises which may be necessary in the discharge of the duties of their office. PayAnd the compensation of such inspectors shall be fixed and paid for such time as they may be actually employed, not exceeding four dollars per day, and their just and proper travelling expenses.
Cashier of internal revenue.
Salary, duty, bond.
Sec. 6. And be it further enacted, That the cashier of internal duties, who shall hereafter be called cashier of internal revenue, and whose annual salary shall be twenty-five hundred dollars, shall perform such duties as may be assigned to his office by the commissioner of internal revenue, under the regulations of the Secretary of the Treasury, and shall give a bond, with sufficient sureties, to 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.
Act of 1862, ch. 119, § 2, to remain in force.
Vol. xii, p. 433.
Collection districts may be altered.
Sec. 7. And be it further enacted, That the second section of an act entitled "An act to provide internal revenue to support the government and to pay interest on the public debt," approved July one, eighteen hundred and sixty-two, shall remain and continue in full force; and the President is hereby authorized to alter the respective collection districts provided for in said section as the public interests may require.
Assessment districts.
Sec. 8. And be it further enacted, That each assessor shall divide his district into a convenient number of assessment districts, which may be changed as often as may be deemed necessary, subject to such regulations and limitations as may be imposed by the commissioner of internal revenue, within each of which the Secretary of the Treasury, whenever there shall be a vacancy or the public interest shall require,Post, p. 469. shall appoint, with the approval of the said commissioner, one assistant assessor,Assistant assessor for each district.
Vacancy. who shall be a resident of the district of said assessor; and in case of a vacancy occurring in the office of assessor by reason of death or any other cause, the assistant assessor of the assessment district in which the assessor resided at the time of the vacancy occurring shall act as assessor until an appointment filling the vacancy shall be made. And each assessor and assistant assessor so appointed shall, before he enters on the duties of
