TABLE OF CONTENTS CHAPTER 42-DEPUTY COLLECTORS OF INTERNAL REVENUE Sec. 3990. Number, appointment, and compensation. Sec. 3991. Revocation of appointment. Sec. 3992. Bonds. Sec. 3993. Collection authority. Sec. 3994. Detail to other collection districts. Sec. 3995. Deputy as acting collector. Sec. 3996. Retention of deputies pending appointment of successor collector. Sec. 3997, Administration of oaths. CHAPTER 42-DEPUTY COLLECTORS OF INTERNAL REVENUE SEC. 3990. NUMBER, APPOINTMENT, AND COMPENSATION. Each collector shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be compensated for their services by such allowances as shall be made by the Secretary, upon the recommendation of the Commis- sioner: Provided, That the Secretary, on the recommendation of the Commissioner, be authorized to make such further allowances, from time to time, as may be reasonable, in cases in which, from the ter- ritorial extent of the district, or from the amount of internal rev- enue taxes collected, it may seem just to make such allowances; but no such allowance shall be made if more than one year elapsed since the close of the fiscal year in which the services were rendered. SEC. 3991. REVOCATION OF APPOINTMENT. Each collector shall have power to revoke the appointment of any deputy, giving such notice thereof as the Commissioner may pre- scribe. SEC. 3992. BONDS. Each collector shall have power to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any appropriate district court of the United States: which courts shall have jurisdiction of such actions concurrently with the courts of the several States. SEC. 3993 . COLLECTION AUTHORITY. For authority of deputy collector to collect the taxes levied or assessed within the portion of the district assigned to him, see section 3654 (b). SEC. 3994. DETAIL TO OTHER COLLECTION DISTRICTS. (a) ArrTHORIATION.- T he Commissioner is authorized to detail deputy collectors in one district for special duty in other districts. (b) PAYMENT OF COMPENSATION. - The deputy collectors so de- tailed shall be paid with respect to the district for which they are appointed and for which the allowance for their salary and expenses is made, the same as if all their services had been performed and expenses incurred in that district. SEC. 3995. DEPUTY AS ACTING COLLECTOR. (a) SICKNESS, ABSENCE, OR TEMPORARY DIs.BIA r OF COLuCTOR.-- In case of the sickness or absence of a collector, or in case of his tem- porary disability to discharge his duties, they shall devolve upon his 487
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