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Sec. 23. (Monthly Statement of Manufacturers of Compliance with

Stamp Tax - Repealed), 775. 24. (Tax on Drugs, When to Commence - Liability - Imported

Articles - Repealed), 775.
25. (Preparation of Stamps -- Canceling Sale - Discount -

Repealed), 775.
Schedule A. (Stamp Taxes - Repealed), 775.

B. (Medicinal Proprietary Articles and Preparations Repealed),

775 Sec. 26. Drawback on Exported Tax-paid Goods - Executed, 776. 27. (Tax on Persons, Firms, Companies, and Corporations Engaged

in Refining Petroleum and Sugar --- Repealed), 776. 28. (Tax on Parlor and Sleeping Car Berth or Seat - Repealed),

776. 29. (Taxes on Legacies and Distributive Shares of Personal Prop

erty - Repealed), 776. 30. (Taxes on Legacies, etc. - Lien and Collection given under

division X.), 776. 31. Laws Heretofore in Force Made Applicable, 776. 32, 33. (Loans. See PUBLIC DEBT), 776. 34. (Coinage of Silver Bullion, see COINAGE, MINTS, AND ASSAY

Offices, vol. 2, p. 131), 777., 35. Tax on Mixed Flour "Mixed FlourDefined, 77736. Manufacturers' and Packers' Tax --- Posting Stamps, 777. 37. Branding Packages Cards Showing Contents, 777 . 38. Manner of Packing Unbranded Packages, or False Brand

ing Penalty, 777. 39. Label and Notice - Penalty, 778. 40. Amount of Tax Size of Barrel Stamps - Branding and

Labeling Packages, 778. 41. Sale or Removal of Flour Without Paying Tax - Assessment

of Tax, 778. 42. Imported Flour Purchasing or Receiving Unbranded Flour

- Penalty, 779. 43. Penalty for Knowingly Purchasing or Receiving Unstamped

Flour, 779

44. Flour for Export Not Taxed Bonds - Brands, 779.
45. Stamp to Be Destroyed on Emptying Package, 779.
46. Recovery of Fines, etc., 779.
47. Commissioner of Internal Revenue to Make Regulations to

Employ Additional Clerks, etc., 779.
48. Penalty for Second Offense, 780.
49. When to Take Effect, etc., 780.
50. (Duty on Tea - Repealed), 780.

51. Effect, 780.
Act of March 3, 1899, ch. 424, 780.

War-revenue Stamps May Be Procured by Contract, 780.
Act of April 12, 1902, ch. 500, 781.

Sec. 11. Repealing and Amending War-revenue Act - In Effect, 781.
Act of Fune 27, 1902, ch. 1160, 781.
Sec. 2. Refund of Export Bills of Lading Taxes, 781.

4. Taxes on Collaterals Remitted, 781.
X. Legacies and Successions, 781.
R. S. 3438. Tax on Legacies, etc., 781.

3439. Tax on Successions, 782.

3440. Assessment and Collection of Legacy and Succession Taxes, 783.
Act of June 13, 1898, ch. 448, 783.
Sec. 29. (Tax on Legacies and Distributive Shares of Personal Prop-

erty - Repealed), 783.
Act of April 12, 1902, ch. 500, 784.
Sec. 30. Lien of Taxes --- Assessment and Collection, 784.

Act of March 2, 1901, ch. 806, 786.

Sec. 12. Agent to Investigate Tax on Legacies, etc., 786.
Act of Fune 27, 1902, ch. 1160, 787.
Sec. 1. Refunding Legacy Taxes for Religious, etc., Purposes, 787.

(Refunding Šums Paid for Documentary Stamps Úsed on

Export Bills of Lading, given supra), 787.

3. Refund of Legacy Tax on Contingent Interests, 787. XI. Provisions Common to Several Objects of Taxation, 788. R. S. 3441. (Drawback on Articles in Schedule A for Export - Repealed

or Superseded ), 788. 3242. Certificates of Drawback Receivable for Taxes Repealed or

Superseded), 788. 3443. Fraudulent Claims of Drawback, 788. 3433. Bonded Manufacturing Warehouses for Articles Intended for

Export, Manufactured Wholly or in Part of Domestic

Spirits or Imported Materials, 788.
Act of Fuly 24, 1897, ch. 11, 789.
Sec. 15. Bonded Manufacturing Warehouses for Articles Intended for

Export, Manufactured in Whole or in Part of Imported
Materials, or of Materials Subject to Internal Revenue Tax,

789.
R. S. 3434. Removal in Bond to Pacific Coast for Exportation, 791.

enous 3444. Collector's Monthly Account of Articles in Bonded Warehouses

and Articles Exported, 791. 3445. Changes of Stamps, Instruments for Attaching and Canceling,

791. 3446. Power to Alter Form and Device of Stamps - Attaching, Can

celing, etc., 792. 3447. Where Mode of Assessing or Collecting Any Tax Is Not Pro

vided for Regulations, 792.
3315. Restamping Tax-paid Goods, when Original Stamps Are

Destroyed, 792.
Act of May 12, 1900, ch. 393, 793;
Sec. i. Redemption of Spoiled or Destroyed Stamps, 793.

2. Decision of Commissioner Final, 794.

3. Repeal, 794.
Act of Aug. 15, 1876, ch. 287, 794.

Transmission of Stamps, 794.
Act of Aug. 27, 1894, ch. 349, 794.
Sec. 47. Unpaid Tax on Articles Sold or Removed for Sale to Be Esti-

mated and Collected, 794.
R. S. 3448. Internal Revenue Laws, when Co-extensive with Furisdiction

of United States, 794. 3449. Removing any Liquors or Wines under Other than Trade-names

, 3450. Removing or Concealing Articles with Intent to Defraud

United States of Tax - Forfeiture and Penalty, 795. 3451. Fraudulently Executing Documents Required by Internal

Revenue Laws - Penalty, 796. 3452. Having Property in Possession with Intent to Sell in Fraud of

Law or to Evade Taxes Penalty, 797;
3453. Seizure of Property Found in Possession in Fraud of Revenue

Laws, 797
3454. Sales to Evade Tax - Forfeiture, 799.

3455. Disposing of or Receiving Empty Stamped Packages, etc.
R. S. 3456. Penalty and Forfeiture by Distillers, Rectifiers, Wholesale

Liquor-dealers, and Manufacturers of Tobacco or Cigars, for
Omitting Things Required, and for Doing Things Forbidden,

800.
3457. Package Included in Forfeiture of Goods, 802.

R. S. 3458. Goods Seized May Be Delivered to Marshal Before Process

Issues, 802.
3459. Bailing of Goods Seized Sale for Want of Bail, 802.
3460. Proceedings on Seizure of Goods Valued at $500 or Less, 803.
3461. Application for Remission and Return of Proceeds - Distribu-

tion, 804.
3462. Search-warrants, 804.
3463. Detection and Punishment of Frauds, 804.
3464. Purchasing for the Government Goods Subject to Tax, 805.
3405. Construction of Certain Revenue Acts, 805.

5484. Extortion by Internal-revenue Informers, 805.
Act of July 5, 1884, ch. 225, 806.
Sec.
1. Limitation of Prosecutions for Offenses Against Internal-reve-

nue Laws, 806.

2. Repeal, 806.
Act of Fune 28, 1902, ch. 1301, 807.

Commissioner of Internal Revenue to Report Expenditures for

Punishing Violations of Laws, 807.
Act of May 28, 1896, ch. 252, 807.

Sec. 19. Warrants of Arrest, 807.

CROSS-REFERENCES.

Taxes on Reimported Goods, see CUSTOMS DUTIES, vol. 2, p. 511.
Collection District of Hawaii, see HAWAIIAN ISLANDS, ante, p. 181.
Estimates by Commissioners of Internal Revenue for Expenses of Collector, see ESTI-

MÁTES, APPROPRIATIONS, AND RĒPORTS, vol. 2, p. 885.
Discovery of Frauds on Revenue, see JUSTICE, DEPARTMENT OF
Prosecution of Frauds on Revenue, see JUDICIAL OFFICERS.
Tax on Filled Cheese, Oleomargarine, etc., see FOOD AND DRUGS, ante, p. 117.
Tax on Hydraulic Mining, see MINERAL LANDS, MINES AND MINING.
Provisions Peculiar to Insular Possessions, see HAWAIIAN ISLANDS; PHILIP-

PINE ISLANDS; PORTO RICO. National Bank Notes in Payment of Taxes, see NATIONAL BANKS. Tax on National Banks, see NATIONAL BANKS. Commission or Compensation of Internal Revenue Officers, see also TREASURY

DEPARTMENT. Fees or Compensation of District Attorneys in Internal Revenue Suits, see JU.

DICIAL OFFICERS. Execution Against Internal Revenue Officers, see EXECUTION, ante, p. 44. False Personation of Internal Revenue Officer, see FALSE PERSONATION,

ante, p. 92. Returns of District Attorneys, see JUDICIAL OFFICERS. Embezzlement by Internal Revenue Officers, see PUBLIC MONEYS. Payment to Internal Revenue Officers for Services, see PUBLIC OFFICERS. Removal of Suits Against Revenue Officers, see JUDICIARY. Taking Seized Property from Custody of Revenue Officer, or Resisting Officer, see

OBSTRUCTING JUSTICE. Solicitor of Internal Revenue, see JUSTICE, DEPARTMENT OF. Preparation, Printing, and Disposal of Reports, Bulletins, etc., see PUBLIC

DOCUMENT'S. Reports of Moneys Collected, see JUSTICE, DEPARTMENT OF. False Reports of Internal Revenue Bonds Delivered for Suit, see JUSTICE,

DEPARTMENT OF. Printing Internal Revenue Stamps, see PUBLIC PRINTING. Jurisdiction of Suits to Enforce Lien for Taxes, see JUDICIARY. Regulations Respecting Suits, see JUSTICE, DEPARTMENT OF. Books and Papers as Evidence in Internal Revenue Suits and Proceedings, see

EVIDENCE. Property Taken under Internal Revenue Laws Not Repleviable, see REPLEVIN. Costs in Internal Revenue Suits, see COSTS, vol. 2, p. 287 et seq. See also SUGAR BOUNTIES.

[I. OFFICERS OF INTERNAL REVENUE.]

Sec. 319. [Commissioner of Internal Revenue.] There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of six thousand dollars a year. [R. S.]

Act of July 1, 1862, ch. 119, 12 Stat. L. Sections 319-323 constitute chapter 8 of 432; Act of June 30, 1864, ch. 173, 13 Stat. title VII. of the Revised Statutes, entitled L. 223.

“ The Commissioner of Internal Revenue.”

Sec. 320. [Chief Clerk.] The Commissioner of Internal Revenue is authorized to designate one of the heads of division as chief clerk of the Bureau without additional compensation. [R. S.]

Act of Dec. 24, 1872, ch. 13, 17 Stat. 403.

Sec. 321. [Duties of Commissioner of Internal Revenue.] The Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, shall have general superintendence of the assessment and collection of all duties and taxes now or hereafter imposed by any law providing internal revenue; and shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp duties, or, in the case of percentage duties, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. He may also contract for or procure the printing of requisite forms, decisions and regulations, but the printing of such forms, decisions and regulations shall be done at the Public Printing-Office, unless the Public Printer shall be unable to perform the work: Provided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank-books and blanks to the collectors in the several collection-districts; and the said Commissioner shall estimate in detail by collection-districts the expense of assessing and the expense of the collection of internal revenue. [R. S.]

Act of June 30, 1864, ch. 173, 13 Stat. L. has the general management, supervision, and 223.

control of the assessment and collection of Duty to submit estimates of expenses, see internal-revenue taxes. He has authority to ESTIMATES, APPROPRIATIONS, AND REPORTS, give instructions and to make regulations vol. 2, p. 885.

such as may be necessary to carry out the Authority of commissioner. “By this law general purposes of the law." (1899) 22 Op. the commissioner of internal revenue, under Atty.-Gen. 570. the direction of the secretary of the treasury,

Sec. 322. [Deputy Commissioner of Internal Revenue.] There shall be in the office of the Commissioner of Internal Revenue a Deputy Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of three thousand five hundred dollars a year. [R. S.]

Act of March 3, 1863, ch. 74, 12 Stat. L. 725; Act of June 30, 1864, ch. 173, 13 Stat. L. 224; Act of July 13, 1866, ch. 184, 14 Stat. L. 170.

Sec. 235. [Subordinate Deputy Commissioners.] There shall be in the Department of the Treasury, In the office of the Commissioner of Internal Revenue, to

be employed under the direction of the Secretary of the

Treasury:
Two deputy commissioners, at a salary of three thousand dollars a

year each.

Seven heads of divisions, at a salary of two thousand five hundred dollars a year each. [R. S.]

The balance of this section will be found under TREASURY DEPARTMENT.

[Office of deputy commissioner abolished.] That the office of Deputy Commissioner of Internal Revenue, made vacant by the death of General B. J. Sweet, be, and the same is hereby, abolished; and that the Secretary of the Treasury may, upon the recommendation of the Commissioner of Internal Revenue, designate one of the two remaining deputy commissioners as First Deputy Commissioner, who shall perform the duties and be paid only the salary prescribed for the office of deputy commissioner hereby abolished. [18 Stat. L. 6.]

This is the Act of Jan. 29, 1874, ch. 18, entitled “ An act to abolish the office of Deputy Commissioner of Internal Revenue.”

The above Act contemplated the existence of three deputy commissioners prior to the recent death of one incumbent, and appropriations had been made for this number, one at $3,500 a year and two at $3,000, for several preceding years (16 Stat. L. 238, 482; 17 Stat. L. 68, 494). In two subsequent years appropriation was made for one at $3,500 and one at $3,000, neither being designated as “ First Deputy Commissioner ” in the appropriation acts (18 Stat. L. 92, 351). By Act of March 3, 1875, ch. 130, § 2, 18 Stat. L. 398, appropriation is made for a “ deputy commissioner $3,500, and one deputy commissioner ” at $3,000. But in 1876, Aug. 15, ch. 287 (19 Stat. L. 151), appropriation was made for but one deputy commissioner at $3,200. This continued up to 1898 (Act March 15, ch. 68, 30 Stat. L. 290). In 1899 (Act Feb. 24, ch. 189, 30 Stat. L. 861) appropriation was made for a deputy commissioner at $4,000. In each of the subsequent appropriation acts, appropriation is made for a deputy commissioner” at $4,000 and an “additional deputy commissioner,” during the following fiscal year at $3,600. Act April 17, 1900, ch. 192, 31 Stat. L. 103; Act March 3, 1901, ch. 830, 31 Stat. L. 979; Act April 28, 1902, ch. 594, 32 Stat. L. 139; Act Feb. 25, 1903, ch. 755, 32 Stat. L. 873.

at,

66

Sec. 323. [Duties of Deputy Commissioner of Internal Revenue.] The Deputy Commissioner of Internal Revenue shall be charged with such duties in the office of the Commissioner of Internal Revenue as may be prescribed by the Secretary of the Treasury, or by law, and shall act as Commissioner of Internal Revenue in case of the absence of that officer. [R. S.]

Act of March 3, 1863, ch. 74, 12 Stat. L. missioner and vacate his own office, though 725; Act of June 30, 1864, ch. 173, 13 Stat. L. by special provision of the Tenure of Office 224; Act of July 13, 1866, ch. 184, 14 Slat. Act he becomes entitled to the salary and L. 170.

emoluments of the commissioner while he By temporary appointment to perform the performs the duties of that office. (1871) 13 commissioner's duties, the first deputy com Op. Atty.-Gen. 512. missioner does not acquire the office of com

Sec. 3140. [Definition of words State and Person.”] The word “State," when used in this Title, shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions. And where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word “person,” as used in this title, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person. (R. S.] Act of June 30, 1864, ch. 173, 13 Stat. L Sections 3140-3171 constitute chapter 1 of

title XXXV. of the Revised Statutes, “Officers The last sentence of this section beginning of Internal Revenue.” with “And where," etc., was added by Act of Feb. 27, 1877, ch. 69, 19 Stat. L. 248.

306.

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