keeper and gauger, but the compensation for his services as storekeeper and gauger shall be that of storekeeper only. And the said officer shall before entering upon the discharge of such duties, give a bond in the penal sum of not less than five thousand dollars for the faithful performance of the combined duties of storekeeper and gauger. [19 Stat. L. 152.]

This is from the Legislative, Executive, and Judicial Appropriation Act of Aug. 15, 1876, ch. 287.

SEC. 64. [Duties of storekeeper and gauger-bond.] That the officer holding the combined office of storekeeper and gauger, under the provisions of the legislative, executive, and judicial appropriation Act, approved August fifteenth, eighteen hundred and seventy-six (Nineteenth Statutes, page one hundred and fifty-two), may be assigned by the Commissioner of Internal Revenue to perform the separate duties of a storekeeper at any distillery, or at any general or special bonded warehouse, or to perform any of the duties of a gauger under the internalrevenue laws. And the said officer, before entering upon the discharge of such separate duties, 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. [28 Stat. L. 567.]

This is from the Revenue Act of Aug. 27, 1894, ch. 349. The provisions referred to herein are set out above.

[Storekeeper-gauger authorized-compensation.] That the internalrevenue officer holding the combined office of storekeeper and gauger shall hereafter be known and denominated as a storekeeper-gauger, and when performing the combined duties of storekeeper-gauger, or when assigned by the Commissioner of Internal Revenue to perform the duties of a storekeeper only at any distillery, or at any general or special bonded warehouse, he shall receive for his services the compensation of storekeeper only; but when assigned by the Commissioner of Internal Revenue to perform the duties of gauger only, under the internalrevenue laws, as provided by those laws, he shall receive only the compensation for his services and the traveling expenses which are allowed by law to United States gaugers. [32 Stat. L. 492.]

This is the Act of June 28, 1902, ch. 1312, entitled "An Act To amend the internal-revenue laws in regard to storekeepers and gaugers."

[Compensation of store-keepers and gaugers.] And hereafter no storekeeper shall receive a greater compensation than four dollars per day; and said gaugers and storekeepers, respectively shall only receive. compensation when rendering actual service. [19 Stat. L. 152.]

This is from the Legislative, Executive, and Judicial Appropriation Act of Aug. 15, 1876, ch. 287.

Rendering actual service. "While the fact that a store-keeper, when not under an assignment to duty, was obliged to hold himself in readiness to perform any duty that might be assigned, could have been considered as an element in determining his compensation and may have been considered in fixing the amount when on duty, the express inhibition

of the statute prevents any such consideration from entering into the determination of the time during which the per diem salary is computed. The time during which the storekeeper rendered actual service' could alone be taken into account." (1886) 18 Op. Atty.Gen. 399. See also McNeil v. U. S., (1888) 23 Ct. Cl. 413.

SEC. 2. [Compensation at small distilleries.] That hereafter storekeepers at distilleries that mash less than sixty bushels of grain per day shall be allowed not exceeding fifty dollars per month. But when one person acts as storekeeper and gauger, his salary shall not exceed four dollars per day for the time actually employed. [21 Stat. L. 23.]

This is from the Legislative, Executive, and Judicial Appropriation Act of June 21, 1879, ch. 34. See also the following text.

[Compensation at small distilleries.] Hereafter storekeepers, or storekeepers and gaugers, who are assigned to distilleries whose registered capacity is twenty bushels or less, shall receive two dollars per day for their services; [23 Stat. L. 404.]

This is from the Legislative, Executive, and Judicial Appropriation Act of March 3, 1885, ch. 343.

Sec. 3154. [Assignment and transfer of store-keepers.] One or more storekeepers shall be assigned by the Commissioner of Internal Revenue to every bonded or distillery warehouse established by law; and any store-keeper may be transferred by the supervisor on duty in the district, or by the Commissioner of Internal Revenue, from one warehouse to another. [R. S.]

Act of July 20, 1868, ch. 186, 15 Stat. L. 146; Act of June 6, 1872, ch. 315, 17 Stat. L.

241.

The latter part of this section would seem to be superseded by the amended section 3163 and other provisions given below.

Sec. 3155. [Temporary store-keeper.] In case of the absence of any internal-revenue store-keeper by reason of sickness or other cause, the collector having control of the warehouse may designate a person to have temporary charge thereof, who shall, during such absence, perform the duties and receive the pay of the store-keeper for the time he may be so employed, and shall for any violation of the law be subject to the same punishment as store-keepers. [R. S.]

Act of July 20, 1868, ch. 186, 15 Stat. L. 146.

Sec. 3156. [Gaugers.] The Secretary of the Treasury shall appoint in every collection-district where they may be necessary, one or more internalrevenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give bond, with one or more sureties, satisfactory to the Commissioner of Internal Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned. [R. S.]

Act of July 20, 1868, ch. 186, 15 Stat. L. 147.

Combined duties of storekeeper and gauger, see supra, p. 566 et seq.

A gauger is an officer of the United States. Hedrick v. U. S., (1880) 16 Ct. Cl. 101.

It is not a good plea to a suit on a gauger's

bond to allege an indictment, conviction, and sentence under section 3169, infra, p. 574, unless there is an averment of satisfaction of the judgment. A satisfaction of a judgment in a criminal proceeding would be a bar to proceeding on the bond for the same delinquency. U. S. v. Cullerton, (1878) 8 Biss. (U. S.) 166.

Sec. 3157. [Gaugers' fees.] Gaugers shall be entitled to receive such fees, to be determined by the quantity gauged, as may be prescribed by the Commis

sioner of Internal Revenue; and said fees, together with their actual and necessary traveling expenses, shall be verified by their oaths, and shall be paid by the United States monthly. [R. S.]

Act of July 20, 1868, ch. 186, 15 Stat. L. 147; Act of June 6, 1872, ch. 315, 17 Stat. L. 244. This section is amended by the provisions given below.

[Gaugers' pay.] Hereafter the compensation of gaugers shall not exceed five dollars per day while actually employed. [20 Stat. L. 187.]

This is from the Legislative, Executive, and Judicial Appropriation Act of June 19, 1878, ch. 329. The Appropriation Acts of June 20, 1874, ch. 328, 18 Stat. L. 93, and March 3, 1875, ch. 129, 18 Stat. L. 352, provided that hereafter no gauger shall receive a greater compensation than six dollars per day."

For compensation of storekeeper-gaugers, generally, and at small distilleries, see supra, p. 567 et seq.

[Compensation of gaugers of fruit brandy, and on special duty — calculation of fees.] That gaugers employed in gauging fruit brandy, and gaugers specially detailed for special duty under the direction of the Commissioner of Internal Revenue, may be paid, at the discretion of the Commissioner of Internal Revenue, either by fees to be determined by the quantity gauged, or by a daily compensation not to exceed five dollars per diem while actually employed; and in calculating the daily compensation of all gaugers paid by fees, the quantity gauged for which fees are paid may be determined by dividing the aggregate gallons of spirits gauged by the number of days on which the gauger was actually employed during the month. [30 Stat. L. 656.]

This is from the Deficiency Appropriation Act of July 7, 1898, ch. 571, 30 Stat. L. 656.

Sec. 3158. [Statement under oath of fees, etc. - penalty.] Every internalrevenue officer, whose payment, charges, salary, or compensation are composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and willfully rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed willful perjury, and punished in the manner provided by law for the crime of perjury. And any neglect or omission to render such statement when required shall be pun ished by a fine of not less than two hundred dollars, nor more than five hundred dollars, in the discretion of the court. [R. S.]

certified by the Commissioner, such salary, not exceeding three thousand dollars a year, as the Commissioner may deem reasonable." Act of July 20, 1868, ch. 186, 15 Stat. L. 145; Act of June 6, 1872, ch. 315, 17 Stat. L. 241.

They were repealed by the Legislative, Executive, and Judicial Appropriation Act of Aug. 15, 1876, ch. 287, 19 Stat. L. 152, which provided: "And sections thirty-one hundred and fifty-nine, and thirty-one hundred and sixty of the Revised Statutes, and all laws and parts of laws in conflict with the provisions of the foregoing paragraphs relating

to the internal revenue service, are hereby repealed."

The following cases passed upon the Act of June 20, 1868, sec. 49, from which the above sections were taken: Stacey v. Emery, (1878) 97 U. S. 645; In re Becker, (1875) 3 Fed. Cas. No. 1,208; Matter of Platt, (1874) 7 Ben. (U. S.) 261; U. S. v. Fordyce, (1871) 25 Fed. Cas. No. 15,130; Stanwood v. Green, (1870) 2 Abb. (U. S.) 184; Perry v. Newsome, (1869) 19 Fed. Cas. No. 11,009; Matter of Meador, (1869) 1 Abb. (U. S.) 317.

Sec. 3161. [Officers in charge of exportations and drawbacks.] In any port of the United States where there is more than one collector of internal revenue, the Secretary of the Treasury may designate one of them to have charge of all matters relating to the exportation of articles subject to tax under the internalrevenue laws; and at any port where he may deem it necessary, there shall be appointed by him an officer to superintend all matters of exportation and drawback, under the direction of the collector. The compensation of the officers last named shall be prescribed by the Secretary of the Treasury, but shall not exceed, in any case, an annual rate of two thousand dollars, excepting at New York, where such compensation shall be at the annual rate of three thousand dollars. At any port where there is no superintendent of exports, all the duties and services required of such officers shall be performed by the collector of internal revenue designated to have charge of exportation. All the books, papers, and documents in the bureau of drawbacks in the respective ports, relating to the drawback of taxes paid under the internal-revenue law, shall be delivered to the collector of internal revenue in charge of exportation. [R. S.]

Act of March 3, 1865, ch. 78, 13 Stat. L. 486; Act of July 13, 1866, ch. 184, 14 Stat. L. 153, 161.

For matters of exportation, see IMPORTS AND EXPORTS.

For drawbacks, see CUSTOMS DUTIES.

Sec. 3162. [Superintendents of exports and drawbacks may administer oaths.] Every collector of internal revenue and every superintendent of exports and drawbacks is authorized to administer such oaths and to certify to such papers as may be necessary under any regulation prescribed under the authority of the internal-revenue laws. [R. S.]

Act of March 3, 1865, ch. 78, 13 Stat. L 486; Act of July 13, 1866, ch. 184, 14 Stat. L. 153.

[Limit of number of revenue officers.] And no collector in any district shall recommend, nor shall there be appointed or commissioned, more deputy collectors, storekeepers, storekeepers and gaugers, gaugers, inspectors, or other officers, or allowed to remain in commission more of any of said officers, at any one time, than fifteen per centum in excess of the number actually engaged in performing duty at the time and indispensably necessary for the performance of said duty. [23 Stat. L. 404.]

This is from the Appropriation Act of March 3, 1885, ch. 343. A similar provision was contained in the Appropriation Act of July 7, 1884, ch. 331, 23 Stat. L. 172.

For provisions limiting number of agents, see R. S. sec. 3152 and note thereunder, supra, p. 564 et seq.

[Increase in number or salary of revenue officers prohibited.] That the number of deputy collectors, gaugers, storekeepers, and clerks em

ployed in the collection of internal revenue shall not be increased, nor shall the salary of said officers and employees be increased beyond the salaries paid during the last fiscal year. [23 Stat. L. 404.]

This is from the Appropriation Act of March 3, 1885, ch. 343.

See preceding note.

[Idem.] That the number of deputy collectors and clerks employed in the collection of internal revenue shall not be increased, nor shall the salary of said officers and employees be increased beyond the salaries paid during the last fiscal year. [29 Stat. L. 273.]

This is from the Appropriation Act of June 8, 1896, ch. 373.

Sec. 3163. [Enforcement of laws by revenue officers transfer of officers.] Every collector within his collection-district and every internal-revenue agent shall see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto. And it shall be the duty of every collector and of every internal-revenue agent to report to the Commissioner in writing any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal-revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. The Commissioner may also transfer any inspector, gauger, storekeeper, or storekeeper and gauger, from one distillery or other place of duty, or from one collection-district, to another. [R. S.]

The above provisions were substituted for the section as originally enacted, by the Act of March 1, 1879, ch. 125, 20 Stat. L. 328, entitled "An act to amend the laws relating to internal revenue." By section 3163, as originally enacted, the duty of seeing that the laws were enforced was placed upon, and the power to transfer or suspend revenue officers was given to, the supervisors of internal revenue, which office was later abolished by the repeal of R. S. sec. 3159, by the Act of Aug. 15, 1876, ch. 287, 19 Stat. L. 152. The section as originally enacted was as follows:

"SEC. 3163. Every supervisor, under the direction of the Commissioner, shall see that all laws and regulations relating to the collection of internal-taxes are faithfully executed and complied with; and shall aid in the prevention, detection, and punishment of any frauds in relation thereto, and examine into the efficiency and conduct of all officers of internal revenue; and for such purposes he shall have power to examine all persons, books, papers, accounts, and premises, to administer oaths, and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel a compliance with such summons in the same manner as collectors may do. He

shall report in writing to the Commissioner of Internal Revenue any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal-revenue officer of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. He may, by notice in writing, suspend from duty any inspector, gauger, or store-keeper, and he may suspend any collector for fraud, or gross neglect of duty, or abuse of power. In case of the suspension of any inspector, gauger, or storekeeper, he shall immediately notify the collector of the proper district and the Commissioner of Internal Revenue, and within three days thereafter report his action and his reasons therefor, in writing, to the Commissioner. In case of the suspension of any collector, he shall immediately report his action to the Commissioner, with his reasons therefor, in writing, and the Commissioner, in all cases of suspension, shall thereupon take such action as he may deem proper. Every supervisor may also transfer any inspector, gauger, or store-keeper from one distillery, or other place of duty, or from one collection-district, to another." Act of July 20, 1868, ch. 186, 15 Stat. L. 144, 145; Act of June 6, 1872, ch. 315, 17 Stat. L. 241; Act of Dec. 24, 1872, ch. 13, 17 Stat. L. 401.

[Transfer and suspension of officers.] The powers of transfer, and of suspension, of officers conferred upon supervisors by section thirty-one hundred and sixty-three of the Revised Statutes, are hereby vested in the Commissioner of Internal Revenue; and all other powers conferred, and duties imposed, by said