7:27 ZQITLE 26.-—INTE gmzgor upon one 0$cer, who shall be known and denominaxtcd gm a storekeeper-gauger, where the amount of spirits produced at me distillery, to which su¢h_ofiicer may be assigned, is not smiicient, in the Judgment of the commissioner, to warrant the <·mp1·»yment of two otiicers to perform the separate duties of >mz·ekeepcr and gaugcr; The Sezzretgry of the Treasury may <* i.—»ue a commission to such‘ pmcbr as `storekecper-gauger. (Aug. 15, 1876, c. 287, § 1, 19 Stat., 152.)* , 45. Stcrekeeper-gauger; duties; bond.--—A stotekoepcr-gaugcr may he assigned by the Cpmmissjgner,. of Internal Revenue m pex·form'the sepamtedutics 0£”a storekeeper at any distiilery, or at any general or special bonded warehouse, .013 to pbrforxxx any of thaw duties ot a g&\1g€l‘{}l1lld€i' the internal uw;-uu•;· laws. And the said officer, before entering upon the fiiwlmrge of such separateduties, slfull g}ve a bond to be appmx·ed’ by the Commissioner of Internal Rewemie for the faithful discharge of his duties in such form and for suéh amount as me commissiéner may prescgjbc: (Aug. 27, 1894, gc. 349, gm, 28 ém. 5<sv.) ’ " ~ _ , · ’ 46. Same-; compensation.-A sturekeepe1··gaugcr when perhrmiug the combined duties ofvstovclfcepergaugcr, or when n».»i;;:m<1 by the Commissiorie? ol Internal Revenue to perform my duties of a stcrekoeper only af any distillery, or at any
- ¤·u··¤·al or special bonded warehouse, shall receive fot his
N·;·vi··{·¤ the compensation of storukeeper 0nly;\but when as? sigiwd hy. the Commissioner of Internal Revenue to perform me duties of gaugcr <m1y,_under the intc·mal·revcnue laws, as
- ¥··»vided by those laws, hé shall receive mily the compensation
E1.? his services and thetruvelizig cxpquscsnwhichl are alymwgd !·5;!:1xv in United States gaugcrs. (June 21, 1879, c. 34, § 2, 131_Smt. 27 ; June 28, 1902; c. 1312, 32 Stat. 492.) " 47, Smrekcepers; gaugcrs, and ptorekceper-gaugcrs; wmpcnbatian at small distilléries.-;SLL»rekcepers, `gaugcrs; and smn·km·;>e·r-guugcrs who ate assignedto distillcries with u_ regi<aen»d capacity of twentyrbushcls or less, or who are assigned te; Htlwr places where the c0mpc11>zz1tion·w01ild otherwise `-be less than $3 é day, shall receive $3 a day for services; `(Mar. 3, 1885, c, 343, § 1, 23 Stat. 404; Feb. 24, 1911, c. 149, 36 Siaii. 9%.) ~ 1 ° _ · 48. Same; when travcling.»—S¢orekeepers, storekeepenguug- ¢~r~=.` and ·g:mgers, when traveling to or from assignments, or _ umm tmnsfe:rad_fr0m (me assignment td another, either in the same district or in dweren; districts, shall receive the same -c¤mpe~¤saticn per day during the time necessarily occupied in traveling that they wxmldbq entitled to if on duty at the place to which assigned or transferred. or from which relieved; fogetiier with actual and ncéewry traveling éxbenses. (Aug,. 2], NQ4, c. 849, 5 63, 28 Stat. 567; May 13,1910, c. 236, 36* Stat. 3%.) A · j · , 49. Same`; tranéfz: ta •thér Haus of duty.--·’1‘he· cémmlssinner any ;rgn st¤·z· may ggugcr, st;0rck0eper,° or st0g·ekeepcr·· Hunger from me distillery or ethz: place of duty ci from one collection distyict to another. (R. S. { 31%: Mar. 1, 1879, c. 125, § 2, 20 Stat.328; Aug. 21,/ 1694, c. 349, S 65,328 Stat. 567.) · ’ · ‘ 50. Sane; detail fw éuty in hiker dlatrictsg •c¢¢¤nts.·-~ The C L*G10i\€1' ct Iutemni Revenue is authatiicd td detail gaugers, sxomkeeper-gnagers,4 and stcmlmepsrs, in me district, for special or rxular duty in other districts. and the mamma Qt gnugm-A, ¤g·ekeep¤··gauger¤, and smrekeepers so detailed shall be adjusted and mid in the where they are apmiatcd, the sim as if to `rwular duty, withoszxt rwgrd téo the number at dlntricts ig which they may havabwn employed in any one mouth, the mms as it atl` their aerviéas had beeapqrtcrmed and ¤»· w w incurred In thedistrict in which appointed, and the order of the Commissioner of Intérual Revenue transtexring gnugers, smrekaepergéugers, or · amrekecpers to apecial work shall be accepted by: this Gcnerb,1
'RNAL REVENUE 56 !.Acc0untlng Omcé as full authority for proper expenses in- Cl]J.'1'€d' by said gaugers, et0rekeeper—guagers, or storekeeperel, Iwhfle so assigned. (Apr. 17, 1900, c, 192, § 1, 31 Stat. 107 ; June 10,_1921, c. 18, § 304, 42 Stat. 24.) ° 51. Leaves of absence; storekeepers, gaugers, and sterekeeper·gaugers.—-Storekeepers, guugers, and sterekeeper-gang-, ers shall have a cumulative annual leave of absence, with pay, not to exceed in the aggregate fifteen days for any one year. Said leave of absence shall be computed as not to. exceed one and 011e·qua1•ter days for each twenty-six days said sterekeepers, gaugers} andistorekeeper-gangers are actually assigned ‘ to duty. Such leave shall be operative under seen rules and regulations als the Cexpmissioner of Internal Revenue, with the apprbval of the Secretary *0f the Treasury, may prescribe. (June 23, 1910, c. 356, 36 Stht. 592.) ~ · 52, Sgme; revenue agents andlinspectorsr-All internal-revenue agents and inspectors shall be` granted leave of absence ~with pay, which shall not be; cumulatlve, not to exceed thirty days in any calendar year, under such regulations as the·cemmissioner, with the approval of the Secretary, may prescribe. (Feb; 24,_»1919,_c. 18, § 1302, 40 Stat. 1141.) . ‘ 53. Superintendent of experts and drawbacks.-In any port of the United States where there is mere than one collector of i internal revenue, the Secretary ot the Treasury may designate " one `ot them to have charge of all matters relating to the exportation of articles subject to tax under the internal-revenue laws; and at any port where he mayedeem?-it necessary, there shall be appointed by him an odlcer to superintend all matters. of exportation and drawback, under the direction er the celle-ctor. The compensation ot the omcere lest named shall be prescribed by the Secretary of the "'1‘reasury, but unless increased under the provisions ot section 676 et Title 5 shall not exceed, ln any C21S€·;;_&I1 annual rate of $2,090, ezécepting at New York, where such compensation shall be et the annual rate of At any port where there is no superintendent ef exports,. all they duties and services required df suclr’° officers shall be perfermedhy the collector of internal revenue designated to have charge ot exportation. All the hooks, pli{>ers, and documents lu the bureau of drawbacks in' the respective ports, · relating toythe drawback of taxes paid under the intemelrevenue law, shall be delivered to the collector et Lltcrnzzl revemielixi charge et exportatlezyy (R. S. 5 3l61.) · ~ 54. Same; administration of hy.-——Every supgerlntemb ent dt exports end drawbacks la authorized te administer such oaths and to certify to such papers ee mey be necessary under any regulation prwcrlbed under the authority of the internalrevenue lewe. _(R. S.} 3162.) 55. Limit of anmbefof revenue e§cers.¤—-No collector in any district shall recommend, ner shall there be appointed er cexmnieslemed, more deputy collectors, etorekeepers, sterekeepen `gaugérs, geugere, inspectors, er other emcers, or allowed te remain in commission more et any of seid edlecrs, at any one time, than 15 percentem ln excess et the number actually 'zengaged in performing dnty at the time and iedlspeusehly neceséery for the perfermance of eeld duty. '(Mer. 3, 1885, c. 343,} 1, % Stat. 494.) · J ` 56. Statement under ath of fees; peaalty.¥——»—Every internal-. revenue omcer, whose payment, charges, salary, or compensatltm are whelly er ln part, of f€€‘S,··€0!llIl1i>§SaiOIlS, allewencw, er rewards, from whatever source derived, shell be required te render to the Cemmlesieger efinternal Revenue, under regulations te be approred by the Secretary of the - Treeeury, 11 statement under eetb setting terth the entire amount ut such fees, commissions, emeluments, er rewards of whatever nature, er from whatever source received, during the time for which said statement lsrendered; etxd any {else statement knowingly and willfully rendered under the require ments fefethis section, or reguletions established in accordance
