LXXXVIIH CODIFICATION OF INTERNAL REVENUE LAWS DBTAIL OF OFFICERS O EBMPLOYEmS FOB FOREIGN SERVICE OF DEPARTMENT OF STATE The President, in his discretion, may assign officers of the Army and Navy or officers or employees of the Treasury Department for duty as inspectors of buildings owned or occupied by the United States in foreign countries, or as inspectors or supervisors of buildings under construction or repair by or for the United States in foreign countries, under the jurisdiction of the Department of State, or for duty as couriers of the Department of State, and when so assigned they may receive the same traveling expenses as are authorized for officers of the Foreign Service, payable from the applicable appropriations of the Depart- ment of State. (May 15, 1936, c. 405, § 1, 49 Stat. 1321; June 16, 1937, c. 359, Title I, § 1, 50 Stat. 273; April 27, 1938, c. 180, Title I, § 1, 52 Stat. 258.) (U. 5. 0., Title 5, § 274.) FBAUDS UPON THE BEVENUE The General Counsel for the Department of the Treasury, under direction of the Secretary of the Treasury, shall take cognizance of all frauds or attempted frauds upon the revenue, and shall exercise a general supervision over the measures for their prevention and detection, and for the prosecution of persons charged with the commission thereof. (R. S . § 376; May 10, 1934, 11.40 A. M. , c. 277, § 512, 48 Stat. 758.) (U. S . C., Title 5, § 326.) BEPOBT OF MONEYS BRCOVER)E TO BE MADE BY GENEBRA COUNSEL FOB THE DEPARTMENT OF THE TRK.ASBY The General Counsel for the Department of the Treasury shall report all moneys recovered or collected under his direction to the officer from whom the bond or other evidence of debt was received, who shall give proper credit there- for; and he shall report in like manner all credits allowed by due course of law on any suits under his direction. (R. S . § 378; May 10, 1934, 11.40 A. M., c. 277, § 512, 48 Stat. 758.) (U. S. C ., Title 5, § 328.) TRAVELING EXPENSES OF CIVILIAN OFFICERS AND EMPLOYEES WHILE ON OFFICIAL BUSINESS SUBSISTENCE EXPENSE ACT OF 1926 (June 3, 1926, c. 457, 44 Stat. 688, amended June 30, 1932, c. 314, § 207, 47 Stat. 405) SETION 1. That this act may be cited as the "Subsistence Expense Act of 1926." (U. S. C., Title 5, § 821.) SEa 2. When used in this Act- The term "departments and establishments" means any executive department, independent commission, board, bureau, office, agency, or other establishment of the Government, including the municipal government of the District of Columbia. The term "subsistence" means lodging, meals, and other necessary expenses incidental to the personal sustenance or comfort of the traveler. The term "actual expenses" means the actual amounts necessarily expended by the traveler for subsistence and itemized in accounts for reimbursement. The term "per diem allowance" means a daily flat rate of payment in lieu of actual expenses. (U. S . C., Title 5, § 822.) SEC. 3 . Civilian officers and employees of the departments and establishments, while traveling on official business and away from their designated posts of duty, shall be allowed, in lieu of their actual expenses for subsistence and all fees or tips to porters and stewards, a per diem allowance to be prescribed by the head of the department or establishment concerned, not to exceed the rate of $5 within the limits of continental United States and not to exceed an average of $6 beyond the limits of continental United States. ( U. S. C ., Title 5, i 823.) SEC. 7 . The fixing and payment, under section 3, of per diem allowance, or portions thereof, shall be in accordance with regulations which shall be pro- mulgated by the heads of departments and establishments and which shall be standardized as far as practicable and shall not be effective until approved by the President of the United States. (U. S . C., Title 5, § 827.) SEa. & The heads of departments and establishments, under regulations which shall be prescribed by the Secretary of the Treasury for the protection of the United States, may advance through the proper disbursing officers from applicable appropriations to any person entitled to actual expenses or per diem
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