COLLECTORS OF INTERNAL REVENUE SEC. 3953. MONTHLY ACCOUNT OF GOODS IN BOND. (a) GooDS STORED IN BoND.- Every collector who has charge of any warehouse in which distilled spirits or articles are stored in bond shall render a monthly account of all such articles to the Commis- sioner, by whom such account shall be examined and adjusted monthly, so as to exhibit a true statement of the responsibility of such collector thereon. In adjusting such account, the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his dis- trict and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses. (b) DISTILLED SPIRITS, TOBACCO, SNUFF, AND CIGARS SHIPPED IN BoND. -Every collector from whose district any distilled spirits, to- bacco, snuff, or cigars are shipped in bond, under the provisions of this title, shall render a monthly account of the same to the Commis- sioner, showing the amount of each article produced and shipped in bond, the amounts of which the exportation is completed according to law, and the amount remaining unaccounted for at the end of each month; also any excesses or deficiencies on the amount originally reported as shipped. (c) TRANSFER OF POWERS AND DUTIES. - For transfer of powers and duties of Commissioner and his agents in respect to distilled spirits, see section 3170. SEC. 3954. OTHER ACCOUNTS. For provisions relating to- Accounts in general-Monthly rendition, see R. S . 3622 as amended by Act of July 31, 1894, c. 174, § 12, 28 Stat. 209 and June 10, 1921, c. 18, § 304, 42 Stat. 24 (U. S . C ., Title 31, § 496); period for transmis- sion to Washington, see Act of July 31, 1894, c. 174, § 12, 28 Stat. 209 as amended by Act of March 2, 1895, c. 177, § 4, 28 Stat. 807 and June 10, 1921, c. 18, § 304, 42 Stat. 24 (U. S . C., Title 31, § 78); entry of each receipt and payment, see R. S . 3643 (U. S . C., Title 31, § 525) ; allocation to appropriation, see R. S . 3623 (U. S . C., Title 31, § 498); delinquency in rendition, see section 3975. Account of taxes and penalties assessed, see section 3641. SEC. 3955. REPORTS CONCERNING MISCONDUCT OF OFFICERS AND AGENTS. It shall be the duty of every collector to report to the Commissioner in writing any neglect of duty, incompetency, delinquency, or mal- feasance in office of any internal revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. SUBCHAPTER C-POWERS AND DUTIES SEC. 3960. SUPERINTENDENCE OF EXPORTS AND DRAWBACKS. In any port of the United States where there is more than one col- lector of internal revenue, the Secretary may designate one of them to have charge of all matters relating to the exportation of articles sub- ject to tax under internal revenue laws; and at any port where he may deem it necessary, there shall be appointed by him an officer to superintend all matters of exportation and drawback, under the direc- tion of the collector. The compensation of the officer last named shall be prescribed by the Secretary. At any port where there is no superintendent of exports, all the duties and services required of such officers shall be performed by the collector of internal revenue desig- nated to have charge of exportation. All the books, papers, and documents in the bureau of drawbacks in the respective ports, relat- ing to the drawback of taxes paid under the internal revenue law, shall be delivered to the collector in charge of exportation. 483
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