Page:United States Statutes at Large Volume 53 Part 1.djvu/490

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484 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3961. COLLECTION. For provisions relating to- Authority to collect-Taxes generally, see section 3651 (a) (1); taxes certified by Commissioner, see section 3641; taxes certified by another collector, see section 3651 (b). Enforcement of law and regulations, see section 3654 (a). Distraint, see subchapter C of chapter 36. Seizure and forfeiture, see subchapter D of chapter 36. Responsibility for acts or omissions of deputy collectors, see section 3654 (b). SEC. 3962. COMPLETION OF COLLECTIONS. (a) ACCOUNTS GENERALLY. -Every collector shall complete the collection of all sums assigned to him for collection and shall pay over the same into the Treasury. (b) PREDECESSOR COLLECTOR'S ACCOUNTS.-In case of the death resignation or removal of any collector, all lists and accounts of taxes uncollected shall be transferred to his successor in office as soon as such successor is appointed and qualified, and it shall be the duty of such successor to collect the same. SEC. 3963. STAMP SUPPLY. For provisions relating to- Tobacco and snuff, see section 2103. Cigars and cigarettes, see section 2112 (c). Playing cards, see section 1832. SEC. 3964. INFORMATION AND RETURNS. For provisions relating to- Convass of districts for taxable persons and objects, see section 3600. Entry of premises for examination of taxable objects, see section 3601 (a). Preparation and execution of lists or returns for taxpayer, see sections 3611 (a) (2), 3612, and 3613. Notice requiring list or return, see section 3611 (c). Extension of time for filing miscellaneous tax returns, see section 3634. SEC. 3965. ADMINISTRATION OF OATHS AND TAKING OF TESTIMONY. (a) IN GEmERtA See section 3632. (b) OATHS TO EXPENSE ACCOUNTs.- Collectors are required, em- powered, and authorized, when requested, to administer oaths, required by law or otherwise, to accounts for travel or other expenses against the United States, with like force and effect as officers having a seal; for such services when so rendered no charge shall be made; and no fee or money paid for the services herein described shall be paid or reimbursed by the United States. SEC. 3966. TOBACCO, SNUFF, CIGARS, AND CIGARETTES. For provisions relating to- Approval of bonds-Tobacco and snuff manufacturers, see section 2013; cigar and cigarette manufacturers, see section 2033; leaf to- bacco dealers, see section 2053; peddlers, see section 2073. Issuance of certificates-Tobacco and snuff manufacturers, see sec- tion 2014; leaf tobacco dealers, see section 2054; peddlers, see section 2074. Assignment of factory or trade number-Tobacco and snuff manu- facturers, see section 2016; cigar and cigarette manufacturers, see section 2035; leaf tobacco dealers, see section 2054. Examination of inventory-Tobacco and snuff manufacturers, see section 2017; cigar and cigarette manufacturers, see section 2036. Examination of sales statements of dealers, see section 2058 SEC. 3967. PROHIBITION UPON DISCHARGE OF ANOTHER COLLECTOR'S DUTIES. No collector shall be detailed or authorized to discharge any duty imposed by law upon any other collector.