between such collectors; but in no case shall a greater amount of the commissions be allowed to two or more collectors in the same district than shall have been authorized by law to be allowed to one collector, and the same rules shall apply to the salaries and commissions of assessors and collectors heretofore earned and accrued. But no payment shall be made to collectors, on account of salaries or commissions, without the certificate of the Commissioner of Internal Revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of delay. [R. S.] Act of June 30, 1864, ch. 173, 13 Stat. L. 232; Act of July 13, 1866, ch. 184, 14 Stat. L. 106. Part of this section is apparently superseded; see note under section 3145, supra. Sec. 3148. [Deputy collectors.] [Superseded.] This section was as follows: "SEC. 3148. 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 by him compensated for their services; to revoke any such appointment, giving such notice thereof as the Commissioner of Internal Revenue may prescribe; and to require and accept bonds or other securities from such deputies. Each such deputy shall have the like authority, in every respect, to collect the taxes, levied or assessed within the portion of the district as signed to him, which is by law vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done by any of his deputies while acting as such." Act of June 30, 1864, ch. 173, 13 Stat. L. 225. It is apparently superseded by the provisions in the following text. Restrictions as to number of appointees, see Act of March 3, 1885, ch. 343, infra, p. 570. [Deputy collectors-appointment, bonds, and compensation-salaries of collectors.] That each collector of internal revenue 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 of the Treasury, upon the recommendation of the Commissioner of Internal Revenue. Allowances shall also be made in like manner for salary and office expenses of collectors, all of which shall be in lieu of the salary and commissions heretofore provided by law: Provided, however, That the salaries of collectors shall be fixed at two thousand dollars each per annum where the annual collections amount to twenty-five thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maximum limit of four thousand five hundred dollars; which latter sum shall be allowed in all cases where the collections amount to one million of dollars or upward; and the collector shall have power to revoke the appointment of any such deputy, giving such notice thereof as the Commissioner of Internal Revenue may prescribe, and to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. Each such deputy shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is by law vested in the collector himself; but each collector shall, in every respect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done, by any of his deputies while acting as such. [20 Stat. L. 329.] This provision is from the Act of March 1, 1879, ch. 125, sec. 2, 20 Stat. L. 329, "to amend the laws relating to internal revenue," and amends section 12 of the Act of Feb. 8, 1875, ch. 36, 18 Stat. L. 309, which latter section read as follows: 66 That each collector of internal revenue shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be by him compensated for their services; to revoke any such appointment, giving such notice thereof as the Com missioner of Internal Revenue may prescribe; and to require and accept bonds or other securities from such deputy; and actions upon such bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. Each such deputy shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is, by law, vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done, or neglected to be done, by any of his deputies while acting as such." While no mention is made in either the amending or amended section of R. S. secs. 3145, 3148, the latter seem to be repealed thereby. See note supra, p. 560, where R. S. sec. 3145 is set out. A notification of appointment by telegram, at the time of the deposit of his signed commission in the post-office, gives the appointee legal authority to act as deputy collector. The actual receipt of the commission is not essential to his investiture of the office. S. v. Sykes, (1893) 58 Fed. Rep. 1000. U. The power of removal of deputies rests with the appointing power, the collector, subject to such requirements as to notice as the commissioner of internal revenue may prescribe. These rules of the commissioner, if any there be, cannot have the force and effect of law, nor would a failure to comply with them justify the interference of a court of equity. Page v. Moffett, (1898) 85 Fed. Rep. 38. "Other securities.". -An instrument, not a bond under seal, may be enforced against the sureties as a security given by the principal. Schuster v. Weissman, (1876) 63 Mo. 560. "Within the portion of the district assigned to him." The collector has power to appoint deputies for distinct portions of his district, and these deputies are invested with all his authority within the portion of the district assigned to them. Schuster v. Weissman, (1876) 63 Mo. 560. An action by a collector of internal revenue against his deputy on his official bond, is one arising under the laws of the United States, and may be removed from the state court into the Circuit Court of the United States. Orner v. Saunders, (1875) 3 Dill. (U. S.) 284. Sec. 3149. [Disability of collector, or vacancy in office.] In case of the sickness or absence of a collector, or in case of his temporary disability to discharge his duties, they shall devolve upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or defaults of such deputies the collector and his sureties shall be held responsible to the United States. In case of a vacancy occurring in the office of collector, the deputies of such collector shall continue to act until his successor is appointed; and until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector, and also the duties of disbursing agent; and of two or more deputies appointed on the same day, the one residing nearest the residence of the collector when the vacancy occurred shall discharge the said duties until another collector is appointed. When it appears to the Secretary of the Treasury that the interest of the government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may designate. For the official acts and defaults of the deputy upon whom said duties are devolved, remedy shall be had on the official bond of the collector, as in other cases; and for the official acts and defaults of such deputy as acting disbursing agent, remedy shall be had on the official bond of the collector as disbursing agent. And any bond or security taken from a deputy by a collector, pursuant to section twelve of "An act to amend existing customs and internal-revenue laws, and for other purposes ", approved February eighth, eighteen hundred and seventy-five, shall be available to his legal representatives and sureties to indemnify them for loss or damage accruing from any act or omission of duty by the deputy so continuing or succeeding to the duties of such collector. [R. S.] The above provisions were substituted for the original section 3149 by the Act of March 1, 1879, ch. 125, sec. 2, 20 Stat. L. 328. A substitute for section 12 of the Act of 1875, Feb. 8, ch. 36 (18 Stat. L. 309), is found supra, p. 562. The original section was as follows: "SEC. 3149. In case of the sickness of a collector or of his temporary disability to discharge his duties, they may be devolved by him upon one of his deputies; and for the official acts or defaults of such deputy the collector and his sureties shall be held responsible to the United States. In case of a vacancy occurring in the office of collector, the deputies of such collector shall continue to act until his successor is appointed; and until a successor is appointed the deputy of such collector senior in service shall discharge all the duties of collector; and of two or more deputies appointed on the same day, the one residing nearest the residence of the collector when the vacancy occurred shall discharge the said duties until another collector is appointed: Provided, That when it appears to the Secretary of the Treasury that the interest of the Government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may designate. For the official Sec. 3150. [Deputy collector, when entitled to collector's salary.] Any deputy collector who has performed or may perform, under authority of law, the duties of any collector in consequence of a vacancy in the office of said collector, shall be entitled to receive the salary and commissions allowed by law to such collector, or the allowance in lieu of said salary and commissions allowed by the Secretary of the Treasury to such collector, and the Secretary of the Treasury may make to such deputy collector such allowance in lieu of salary and commissions as he might lawfully make to such collector. And such deputy shall not be debarred from receiving such salary and commissions, or allowances in lieu thereof, by reason of the holding of another Federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited vouchers. [R. S.] Act of March 1, 1869, ch. 57, 15 Stat. L. 282; Act of July 1, 1870, ch. 187, 16 Stat. L. 179. The suspension of a collector for fraud is such a vacancy, within the meaning of the statute, as entitles a deputy to receive the salary and commissions allowed by law to the collector during the period he performed the duties of the office under the direction of the secretary of the treasury, instructing him to continue in the office until a successor to the suspended officer should be appointed and qualified. U. S. v. Farden, (1878) 99 U. S. 10. Sec. 3151. [Inspectors of tobacco and cigars.] [Repealed.] This section was as follows: "SEC. 3151. There shall be appointed by the Secretary of the Treasury, in every collectiondistrict where they may be necessary, one or more inspectors of tobacco and cigars, who shall take an oath faithfully to perform their duties, in such form as the Commissioner of Internal Revenue may prescribe, and shall be entitled to receive such fees as he may prescribe, to be paid by the owner or manufacturer of the articles inspected. Such inspectors shall be required to give bonds, with security approved by the Secretary of the Treasury, or collector of the district, in a sum not less than five thousand dollars, conditioned for the faithful discharge of the duties of such inspector." Act of June 30, 1864, ch. 173, 13 Stat. L. 244; Act of July 13, 1866, ch. 184, 14 Stat. L. 125; Act of March 2, 1867, ch. 169, 14 Stat. L. 481; Act of July 20, 1868, ch. 186, 15 Stat. L. 145. It was expressly repealed by Act of Aug. 4, 1886, ch. 896, 24 Stat. L. 218. See Hartson v. U. S., (1886) 21 Ct. Cl. 454; (1885) 18 Op. Atty.-Gen. 276. Sec. 3152. [Internal revenue agents.] The Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ competent agents, not exceeding at any time thirty-five in number, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose; and he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary; and no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with the internal revenue, except inspectors of tobacco, snuff, and cigars and except as provided for in this title, shall be appointed, commissioned, employed, or continued in office. The agents whose employment is authorized by this section shall be known and designated as internal-revenue agents, and they shall have all the powers of entry and examination conferred upon any officer of internal revenue, by sections thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirty-two hundred and eighty-six, and thirty-three hundred and eighteen of the Revised Statutes; and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections. And all the provisions of sections thirty-one hundred and sixty-seven, thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal-revenue agents as fully as to internal-revenue officers. [R. S.] The above provisions were substituted for the original section 3152 by Act of March 1, 1879, ch. 125, sec. 2, 20 Stat. L. 329. The original section was as follows: "SEC. 3152. The Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ competent agents, not exceeding at any time twenty-five in number, to be paid such compensation as he may deem proper, not exceeding, in aggregate, any appropriation made for that purpose, and he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary; and no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department in connection with the internal revenue, except inspectors of tobacco, snuff, and cigars, and except as provided for in this Title, shall be appointed, commissioned, employed, or continued in office." Act of March 2, 1867, ch. 169, 14 Stat. L. 473; Act of July 20, 1868, ch. 186, 15 Stat. L. 145; Act of June 6, 1872, ch. 315, 17 Stat. L. 241. The number of appointees was originally limited to twenty-five, but this limit was increased to thirty-five by the Act of June 19, 1878, ch. 329, 20 Stat. L. 187, which provided as follows: "And section thirty-one hundred and fiftytwo of the Revised Statutes is hereby so amended as to permit of the employment of thirty-five agents in lieu of the number therein named." The number of appointees was again reduced by the Legislative, Executive, and Judicial Appropriation Act of July 7, 1884, ch. 331, 23 Stat. L. 172, which provided: "And hereafter there shall not be employed exceeding twenty agents, in lieu of the number now authorized by law." An increase in the number of agents was later authorized by the provisions of the War Revenue Act of June 13, 1898, ch. 448, sec. 3, 30 Stat. L. 449, which provided as follows: "And for the expense connected with the assessment and collection of the taxes provided by this Act there is hereby appropriated the sum of one hundred thousand dollars, or so much thereof as may be required, out of any moneys in the Treasury not otherwise appropriated, for the employment of such deputy collectors and other employees in the several collection districts in the United States, and such clerks and employees in the Bureau of Internal Revenue as may, in the discretion of the Commissioner of Internal Revenue, be necessary for a period not exceeding one year, to be compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue. And the Commissioner of Internal Revenue is authorized to employ ten agents, to be known and designated as internal-revenue agents, in addition to the number now authorized in section thirty-one hundred and fifty-two of the Revised Statutes as amended, and the existing provisions of law in all other respects shall apply to the duties, compensation, and expenses of such agents." This section of the War Revenue Act was amended by Act of April 12, 1902, ch. 500, sec. 3, 32 Stat. L. 96, by substituting another section therefor in which no mention was made as to the increase in the number of agents; see infra, p. 730. An increase in the number of agents was also allowed by section 47 of the War Revenue Act; see infra, p. 779. For the latest provisions on the subject see the following sections. For general provisions limiting number of revenue officers, see Act of March 3, 1885, ch. 343, infra, p. 570. [Restrictions as to number of agents.] For continuing the additional clerks and other employees in the office of the Commissioner of Internal Revenue and for salaries and expenses of increased force of deputy collectors rendered necessary by the Act of June thirteenth, eighteen hundred and ninety-eight, providing for war expenditures, and for other purposes, and for salaries and expenses of twenty additional internal revenue agents to be appointed and employed by the Commis sioner of Internal Revenue, and these twenty agents to be in lieu of the agents provided for and appointed under the provisions of sections three and forty-seven of the Act of June thirteenth, eighteen hundred and ninety-eight, providing for war revenue expenditures and other purposes, and these to be the only internal revenue agents employed in addition to those provided for in section three thousand one hundred and fifty-two of the Revised Statutes. The existing provisions of law with regard to internal revenue agents shall apply to the duties, compensation, and expenses of these twenty additional agents, dollars. [32 Stat. L. 142.] * * * This is from the Legislative, Executive, and Judicial Appropriation Act of April 28, 1902, ch. 594. See note under preceding text. [Compensation of agents.] That the compensation of the chief of the internal-revenue agents shall not exceed ten dollars per day, and of the other agents not exceeding seven dollars per day each; and for per diem in lieu of subsistence, when absent on duty from their legal residence, said agents shall receive, at a rate to be fixed by the Secretary of the Treasury, not exceeding three dollars per day: [31 Stat. L. 107.] This is from the Legislative, Executive, and Judicial Appropriation Act of April 17, 1900, ch. 192, and it is similar to the provision in the Appropriation Act of March 3, 1885, ch. 343, 23 Stat. L. 404, except in the substitution of the words "when absent on duty from their legal residence" for the words of the prior Act," while traveling on duty." Informers' shares. The detectives provided for by section 50 of the Act of July 20, 1868, from which this section was taken, were said by the attorney-general to be entitled to receive informers' shares. (1871) 13 Op. Atty. Gen. 369. See also (1870) 13 Op. Atty.- Not internal revenue officers.-The persons designated "detectives " by section 10 of the Act of July 20, 1868, were not internal revenue officers. (1870) 13 Op. Atty.-Gen. 243. Sec. 3153. [Store-keepers.] There shall be appointed by the Secretary of the Treasury such number of internal-revenue store-keepers as may be necessary, who shall each receive such compensation, not exceeding five dollars a day, to be paid monthly by the United States, as may be determined by the Commissioner of Internal Revenue. No store-keeper shall be engaged in any other business while in the service of the United States, without the written permission of the Commissioner of Internal Revenue. Every store-keeper shall take an oath faithfully to perform the duties of his office, and shall give a bond, to be approved by the Commissioner of Internal Revenue, for the faithful discharge of his duties, in such form and for such amount as the Commissioner may prescribe. [R. S.] Act of July 20, 1868, ch. 186, 15 Stat. L. 145; Res. No. 5 of March 29, 1869, 16 Stat. L. 52; Act of July 12, 1870, ch. 251, 16 Stat. L. 239; Act of June 6, 1872, ch. 315, 17 Stat. L. 244. Change of compensation, see following sections. [Storekeeper and gauger duties may be united in one officer.] That the Secretary of the Treasury may, upon the recommendation of the Commissioner of Internal Revenue, impose the duties of storekeeper and gauger upon one officer, where the amount of spirits produced at the distillery, to which such officer may be assigned, is not sufficient, in the judgment of the Commissioner to warrant the employment of two officers to perform the separate duties of storekeeper and gauger. The Secretary of the Treasury may issue a commission to such officer as store |