Page:United States Statutes at Large Volume 53 Part 1.djvu/483

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Subtitle E-Personnel TABLE OF CONTENTS CHAPTER 39-THE OFFICE OF THE COMMISSIONER OF INTERNAL REVENU SUBCHAPTER A-THE COMMISSIONER Sec. 3900. Appointment and salary. Sec. 3901. Powers and duties. SUBCHAPTER B-THE ASSISTANT TO THE COMMISSIONER Sec. 3905. Appointment. Sec. 3906. Duties. SUBCHAPTER C-SPECIAL DEPUTY COMMISSIONER Sec. 3910. Appointment. Sec. 3911. Duties. SUBCHAPTER D-DEPUTY COMMISSIONERS Sec. 3915. Employment. Sec. 3916. Duties. SUBCHAPTER E--CHEMISTS AND MICROSCOPISTS Sec. 3920. Appointment of analytical chemist and microscopist. Sec. 3921. Employment of additional chemists and microscopists. CHAPTER 39-THE OFFICE OF THE COMMIS- SIONER OF INTERNAL REVENUE SUBCHAPTER A-THE COMMISSIONER SEC. 3900. APPOINTMENT AND SALARY. There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of $10,000 a year. SEC. 3901. POWERS AND DUTIES. (a) ASSESSMENT AND COLLECTION. -The Commissioner, under the direction of the Secretary- (1) GENERAL SUPERINTENDENCE. - Shall have general superin- tendence of the assessment and collection of all taxes imposed by any law providing internal revenue; and (2) REGULATIONS, FORMS, STAMPS, AND DIES. -S hall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collec- tion of internal revenue; and shall provide hydrometers, and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp taxes, or, in the case of percentage taxes, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. 477