Page:United States Statutes at Large Volume 53 Part 1.djvu/487

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COLLECTORS OF INTERNAL REVENUE 481 new district, or, at his discretion, he may make a new appointment of such officer for said district. (c) RECESS OF SENATE. - For commissions to fill vacancies occurring during recess of Senate, see section 3944 (c) (1). (d) CRoss REFERENCE.- For establishment, alteration, and number of collection districts, see section 3650. SEC. 3942. SUSPENSION. (a) AUTHORITY.-Collectors may be suspended by the Commis- sioner for fraud, or gross neglect of duty, or abuse of power. (b) PROCEDURE.- In case of the suspension of a collector, under the power conferred in subsection (a), the Commissioner shall, as soon thereafter as practicable, report the case to the President through the Secretary for such action as he may deem proper. SEC. 3943. BONDS. (a) ORIGINAL ExEcUToN. - Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner, under the direction of the Secre- tary, with not less than five sureties, to be approved by the General Counsel for the Department of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary, all public moneys which may come into his hands or possession. (b) RENEWAL. -Every collector shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary may direct, with such further conditions as the said Commissioner shall pre- scribe. (c) SUBsTIrrTUTN. -Every collector shall execute a new bond whenever required so to do by the Secretary, with such conditions as may be required by law or prescribed by the Commissioner, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the General Counsel for the Depart- ment of the Treasury. (d) FILING.- Said bonds shall be transmitted to the Secretary and filed as he may direct. SEC. 3944. SALARIES AND OFFICE EXPENSES ALLOWED. (a) ALLowANcE. -A llowances shall be made by the Secretary, upon the recommendation of the Commissioner, for salary and office ex- penses of collectors: Provided, That the Secretary, on the recommen- dation of the Commissioner, be authorized to make such further al- lowances, from time to time, as may be reasonable, in cases in which, from the territorial extent of the district, or from the amount of internal revenue taxes collected, it may seem just to make such allow- ances; but no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in which the services were rendered. (b) ADJUSTMENT AND LrMT OF SALARIES. -The salaries of collectors may be readjusted and increased under such regulations as may be prescribed by the Commissioner, subject to the approval of the Sec- retary, but no collector shall receive a salary in excess of $7,500 per year. (c) PREREQSITES TO PAYMENT- (1) CONFIRMATION BY SENATE. -NO collector shall be entitled to any portion of the salary pertaining to the office unless he shall have been confirmed by the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate.