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One principal clerk, on account of military bounty-lands, at a salary of two thousand dollars a year.

One draughtsman, at a salary of one thousand six hundred dollars a year. One assistant draughtsman, at a salary of one thousand four hundred dollars a year.

Two packers, at a salary of seven hundred and twenty dollars a year each.
In the office of the Commissioner of Indian Affairs:

One chief clerk, at a salary of two thousand dollars a year.
In the office of the Commissioner of Pensions:
One chief clerk, at a salary of two thousand dollars a year.
One engineer, at one thousand four hundred dollars a year.
One assistant engineer, at one thousand dollars a year.

In the Patent-Office:

One chief clerk, at a salary of two thousand five hundred dollars a year. One examiner in charge of interferences, at a salary of two thousand five hundred dollars a year.

One examiner in charge of trade-marks, at a salary of two thousand five hundred dollars a year.

Twenty-four principal examiners, at a salary of two thousand five hundred dollars a year each.

Twenty-four first assistant examiners, at a salary of one thousand eight hundred dollars a year each.

Twenty-four second assistant examiners, (two of whom may be women,) at a salary of one thousand six hundred dollars a year each.

Twenty-four third assistant examiners, at a salary of one thousand four hundred dollars a year each.

One librarian, at a salary of two thousand dollars a year.

One machinist, at a salary of one thousand six hundred dollars a year. Three skilled draughtsmen, at a salary of one thousand two hundred dollars a year each.

Thirty-five copyists of drawings, at a salary of one thousand dollars a year

each.

One messenger and purchasing clerk, at a salary of one thousand dollars a year.

One skilled laborer, at a salary of one thousand two hundred dollars a year. Eight attendants in the model-room, at a salary of one thousand dollars a year each.

Eight attendants in the model-room, at a salary of nine hundred dollars a year each.

In the Office of Education:

One chief clerk, at a salary of two thousand dollars a year.

One statistician, at a salary of eighteen hundred dollars a year.

One translator, at a salary of one thousand six hundred dollars a year. [R. S.]

Act of March 3, 1849, ch. 108, 9 Stat. L. 395, 396; Act of April 25, 1812, ch. 68, 2 Stat. L. 716; Act of July 4, 1836, ch. 352, 5 Stat. L. 107, 111; Act of March 3, 1853, ch. 97, 10 Stat. L. 189, 209; Act of March 2, 1867, ch. 158, 14 Stat. L. 434; Act of March 3, 1873, ch. 226, 17 Stat. L. 502, 503, 504; Act of July 8, 1870, ch. 230, 16 Stat. L. 198.

See note to section 438.

General provisions as to the employment of clerks and employees by heads of departments and their compensation, filling vacancies, duties of chief clerks, etc., see ExECUTIVE DEPARTMENTS.

Sec. 441. [Duties of Secretary.] The Secretary of the Interior is charged with the supervision of public business relating to the following subjects:

First. The census; when directed by law.

Second. The public lands, including mines.
Third. The Indians.

Fourth. Pensions and bounty-lands.

Fifth. Patents for inventions.

Sixth. The custody and distribution of publications.

Seventh. Education.

Eighth. Government Hospital for the Insane.

Ninth. Columbia Asylum for the Deaf and Dumb. [R. S.]

Act of March 3, 1849, ch. 108, 9 Stat. L 395; Act of July 8, 1870, ch. 230, 16 Stat. L. 198; Act of Feb. 5, 1859, ch. 22, 11 Stat. L. 379; Act of July 20, 1868, ch. 176, 15 Stat. L. 92, 106.

Sections 441-445 constitute chapter 2 of title XI. of the Revised Statutes, "The Secretary of the Interior."

The geological survey is also under the interior department, see GEOLOGICAL SURVEY, ante, p. 155.

Howard University under secretary of interior, see EDUCATION, vol. 2, p. 862.

The government printing office has not been placed under the jurisdiction of the department of the interior. U. S. v. Allison, 91 U. S. 303.

The phrase "when directed by law" is applied only to that subdivision which relates to the census. (1899) 22 Op. Atty.-Gen. 413.

Indians. The general functions and duties of Indian inspectors are defined in section 2045, R. S., but the secretary of the interior may assign to them other duties relating to that business in addition to those prescribed whenever the exigencies of the public service require it. (1882) 17 Op. Atty. Gen. 391.

The final action of the department cannot be reviewed or called in question elsewhere to correct a mere error of judgment, though a court of equity, in certain cases, might correct or set aside such action for fraud or mistake. Pengra v. Munz, (1887) 29 Fed. Rep. 830.

Sec. 442. [Powers of Secretary.] The Secretary of the Interior shall hereafter exercise all the powers and perform all the duties in relation to the Territories of the United States that were, prior to March first, eighteen hundred and seventy-three, by law or by custom exercised and performed by the Secretary of State. [R. S.]

Act of March 1, 1873, ch. 217, 17 Stat. L. 484.

R. S. sec. 443 relates to supervision of the

census by the secretary of the interior, and is given under CENSUS, vol. 1, p. 750.

Sec. 444. [Expenditures of the Department.] The Secretary of the Interior shall sign all requisitions for the advance or payment of money, out of the Treasury, upon estimates or accounts for expenditures upon business assigned by law to his Department; subject, however, to adjustment and control by the proper accounting officers of the Department of the Treasury. [R. S.]

Act March 3, 1849, ch. 108, 9 Stat. L. 395.

Sec. 445. [Annual report to Congress. See ESTIMATES, APPROPRIATIONS, AND REPORTS, vol. 2, p. 927.]

Report of expenditures of Indian appropriations, and of manner of expenditure of Indian education fund, see ESTIMATES, APPROPRIATIONS, AND REPORTS, vol. 2, p. 928.

Joint resolution authorizing the Secretary of the Interior to detail from that department two clerks to act as assistant-clerks to certain House Committees.

[Res. No. 4 of Feb. 1, 1884, 23 Stat. L. 266.]

[House Committees on Pensions and Invalid Pensions to have detail of clerks from Interior Department.] That the Secretary of the Interior, be, and is hereby authorized, if in his opinion the public interests will not suffer thereby, upon the request of either of the Committees hereinafter named, to detail

from that department, one clerk to act as assistant-clerk to the House Committee on Pensions, and one clerk to act as assistant-clerk to the House Committee on Invalid Pensions. [23 Stat. L. 266.]

SEC. 14. [Commissions of officers under Secretary of Interior to be made, etc., in his Department, etc.] That hereafter the commissions of all officers under the direction of and control of the Secretary of the Interior shall be made out and recorded in the Department of the Interior, and the seal of the said Department affixed thereto; any laws to the contrary notwithstanding:

Provided, That the said seal shall not be affixed to any such commission before the same shall have been signed by the President of the United States. And all commissions heretofore issued in conformity to the provisions of the third section of the act of thirty-first of May eighteen hundred and fifty-four, and all official acts done by officers thus commissioned are hereby declared legal and valid. [18 Stat. L. 420.]

This is from the Deficiency Appropriation Act of March 3, 1875, ch. 131.

Section 3 of the Act of May 31, 1854, ch.

539

60 (10 Stat. L. 297), was the same as the first paragraph of the above section, but was omitted from the Revised Statutes.

Volume III.

INTERNAL REVENUE.

I. Officers of Internal Revenue, 556.

R. S. 319. Commissioner of Internal Revenue, 556.
320. Chief Clerk, 556.

321. Duties of Commissioner of Internal Revenue, 556.
322. Deputy Commissioner of Internal Revenue, 556.
235. Subordinate Deputy Commissioners, 556.

Act of Fan. 29, 1874, ch. 18, 557.

Office of Deputy Commissioner Abolished, 557

R. S. 323. Duties of Deputy Commissioner of Internal Revenue, 55"
3140. Definition of Words "State" and "Person," 557.
3141. Collection Districts, 558.

Act of Aug. 15, 1876, ch. 287, 558.

Reduction of Revenue Districts, 558.

Act of March 3, 1877, ch. 102, 558.

Idem, 558.

R. S. 3142. Collectors, 558.

3143. Collector's Bond, 558.

3144. Collectors to Be Disbursing Agents, 559.

3145. (Collector's Salary and Allowances - Superseded), 560.

Act of March 1, 1879, ch. 125, 560.

Compensation and Allowances of Collectors, 560.

R. S 3146. Accounts of Collectors Adjusted According to Fiscal Year, 561. 3147. Apportionment of Compensation of Collectors, 561.

3148. (Deputy Collectors

Superseded), 562.

Act of March 1, 1879, ch. 125, 562.

Deputy Collectors-Appointment, Bonds, and Compensation -
Salaries of Collectors, 562.

R. S. 3149. Disability of Collector, or Vacancy in Office, 563.

3150. Deputy Collector, When Entitled to Collector's Salary, 564.
3151. (Inspectors of Tobacco and Cigars — Repealed), 564.
3152. Internal Revenue Agents, 564.

Act of April 28, 1902, ch. 594, 565.

Restrictions as to Number of Agents, 565.

Act of April 17, 1900, ch. 192, 566.

Compensation of Agents, 566.

R. S. 3153. Storekeepers, 566.

Act of Aug. 15, 1876, ch. 287, 566.

Storekeeper and Gauger Duties May Be United in One Officer, 566.

Act of Aug. 27, 1894, ch. 349, 567

Sec. 64. Duties of Storekeeper and Gauger - Bond, 567.

Act of June 28, 1902, ch. 1312, 567.

Storekeeper-gauger Authorized- Compensation, 567.

Act of Aug. 15, 1876, ch. 287, 567.

Compensation of Storekeepers and Gaugers, 567.

Act of Fune 21, 1879, ch. 34, 568.

Sec. 2. Compensation at Small Distilleries, 568.

Act of March 3, 1885, ch. 343, 568.

Compensation at Small Distilleries, 568.

R. S. 3154. Assignment and Transfer of Storekeepers, 568.

3155. Temporary Storekeeper, 568.

3156. Gaugers, 568.

3157. Gaugers' Fees, 568.

Act of June 19, 1878, ch. 329, 569.
Gaugers' Pay, 569.

Act of July 7, 1898, ch. 571, 569.

Compensation of Gaugers of Fruit Brandy, and on Special
Duty Calculation of Fees, 569.

R. S. 3158. Statement under Oath of Fees, etc. - Penalty, 569.
3159. (Supervisors - Repealed), 569.

3160. (Supervisors' Salaries-Repealed), 569.

3161. Officers in Charge of Exportations and Drawbacks, 570.
3162. Superintendents of Exports and Drawbacks May Administer
Oaths, 570.

Act of March 3, 1885, ch. 343, 570.

Limit of Number of Revenue Officers, 570.

Increase in Number or Salary of Revenue Officers Prohibited,

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Idem, 571.

R. S. 3163. Enforcement of Laws by Revenue Officers - Transfer of Offi

cers, 571.

Act of Aug. 15, 1876, ch. 287, 571.

Transfer and Suspension of Officers, 571.

Act of April 17, 1900, ch. 192, 572.

Transfer of Deputy Collectors — Compensation, 572.

Transfer of Gaugers, Storekeeper-gaugers, and Storekeepers -
Compensation, 572.

Act of Aug. 27, 1894, ch. 349, 572.

Sec. 65. Transfer of Gaugers, 572.

63. Compensation for Time and Traveling Expenses, 572.

R. S. 3164. Duty of Collectors to Report Violations of Law to District

Attorney, 573.

3165. Revenue Officers Who May Administer Oaths and Take Evi

dence, 573

3166. Revenue Officers Authorized to Make Seizures, 573.

3167. Disclosure by Revenue Officers of Operations, etc., Prohibited —

Penalty, 574

3168. Officers Not to Be Interested in Certain Manufactures — Pen

alty, 574

3169. Extortion, Receiving Unlawful Fees, and Other Unlawful Acts of Internal Revenue Officers, 574.

Act of March 1, 1879, ch. 125, 576.

Issuing Stamps Before Payment of Tax, 576.

R. S. 3170. District Attorney or Marshal, Accepting or Demanding _Anything for Compromise of Violation of Internal-revenue Laws, 576.

3171. Officers Suffering Injuries May Maintain Suit for Damages, 576.

II. Of Assessments and Collections, 576.

R. S. 3172. Canvass of Districts for Objects of Taxation, 576.

3173. Annual Returns of Persons Liable to Tax, 577.
3174. Summons, Form and Manner of Service of, 579.
3175. Failure to Obey Summons, Proceedings on, 579.

3176. On Failure, Return to Be Made by Officer - Penalty for Fail

ure to Make Returns, 580.

3177. Officers May Enter Premises Where Taxable Articles Are

Kept, 581.

3178. Returns to Show Whether Amounts Are Valued in Coin or

Currency, 582.

3179. Making False Return or Refusing to Produce Books

Penalty, 582.

3180. Taxable Property Owned by Nonresidents, 583.

3181. Lists, When Taken and How Denominated, 583.

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