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§ 5847. (R. S. § 3143, as amended, Act March 1, 1879, c. 125, § 2.) Collectors' bonds.

Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; and he shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said commissioner shall prescribe; and he shall execute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the Solicitor of the Treasury. Said bonds shall be filed in the office of the First Comptroller of the Treasury.

Act June 30, 1864, c. 173, § 9, 13 Stat. 225. Act March 1, 1879, c. 125, § 2, 20 Stat. 327.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "as the said commissioner shall prescribe," the provision beginning with the words "and he shall execute a new bond," and ending with the words "approval by the Solicitor of the Treasury," which is followed by the provision of the original section, "Said bonds shall be filed in the office of the First Comptroller of the Treasury," as set forth here, by Act March 1, 1879, c. 125, § 2, cited above.

The designation of the First Comptroller of the Treasury, referred to in the last clause of this section, was changed to Comptroller of the Treasury, by the Dockery Act of July 31, 1894, c. 174, § 4, ante, § 402.

General provisions for the examination and renewal of official bonds were made by Act March 2, 1895, c. 177, § 5, ante, §§ 3288-3290.

§ 5848. (R. S. § 3144, as amended, Act March 1, 1879, c. 125, § 2.) Collectors as disbursing agents.

It shall be the duty of collectors of internal revenue to act as disbursing agents of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the internal-revenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and. sufficient bond, with such sureties, in such form, and in such penal sum, as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents; but no additional compensation shall be paid to collectors for such services.

Act March 3, 1865, c. 78, § 4, 13 Stat. 483. Act March 1, 1879, c. 125, § 2, 20 Stat. 328.

This section, as enacted in the Revised Statutes, was amended by changing the words at the beginning of the section as originally enacted, "It shall be the duty of such collectors of internal revenue as may be designated by the

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Secretary of the Treasury to act as disbursing agents," to read, "It shall be the duty of collectors of internal revenue to act as disbursing agents," as set forth here, by Act March 1, 1879, c. 125, § 2, cited above.

General provisions for the examination and renewal of official bonds were made by Act March 2, 1895, c. 177, § 5, ante, §§ 3288-3290.

(R. S. § 3145. Superseded.)

This section provided for the compensation of collectors by salaries and commissions, and for the payment of charges for advertising, stationery, blank books, and postage, and for further allowances. It was superseded by the provisions for the same purposes made by sections 12, 13, Act Feb. 8, 1875, c. 36, as amended by Act March 1, 1879, c. 125, § 2, set forth post, §§ 5849, 5850. Provisions for equalizing and reducing the aggregate of allowances under this section, made by Act March 3, 1877, c. 102, § 1, 19 Stat. 303, were also superseded by said amendment.

§ 5849. (Act Feb. 8, 1875, c. 36, § 12, as amended, Act March 1, 1879, c. 125, § 2.) Deputy collectors; compensation; allowances for collectors' salaries and office expenses.

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. (18 Stat. 309. 20 Stat. 329.)

This section was part of an act to amend the laws relating to internal revenue, cited above.

The first part of this section, as originally enacted, provided 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," etc. The words quoted were changed to

read as set forth here by amendment by Act March 1, 1879, c. 125, § 2, last cited above.

This section and section 13 of the same act, post, § 5850, superseded provisions of R. S. §§ 3145, 3147, 3148. See notes to those sections, ante.

Limitations of the number of deputy collectors to be appointed were made by a provision of Act March 3, 1885, c. 343, § 1, post, § 5878.

The detail of deputies in one district for special duty in other districts was authorized by a provision of Act April 17, 1900, c. 192, § 1, set forth post, § 5876.

The appointment of a deputy-collector, to be stationed at San Juan, Porto Rico, was provided for, and his duties in connection with the payment of all internal-revenue taxes on articles of Porto Rican manufacture coming into the United States by affixing stamps thereto, were prescribed, by Act June 29, 1906, c. 3613, set forth ante, §§ 3750, 3751.

Appropriations for salaries and expenses of collectors, deputy collectors, surveyors, and clerks and other employés in internal-revenue offices, are made in the legislative, executive, and judicial appropriation acts for each year. The provision for the fiscal year 1914, was by Act March 4, 1913, c. 142, § 1, 37 Stat. 759.

§ 5850. (Act Feb. 8, 1875, c. 36, § 13, as amended, Act March 1, 1879, c. 125, § 2.) Allowances for collectors' expenses. There shall be further paid, after the account thereof has been rendered to and approved by the proper officers of the Treasury, to each collector, his necessary and reasonable charges for advertising, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business, but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the collector; Provided, That the Secretary of the Treasury, on the recommendation of the Commissioner of Internal Revenue, be authorized to make such further allowances, from time to time, as may be reasonable, in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such allowances; but no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in which the services were rendered. But the total net compensation of a collector shall not in any case exceed four thousand five hundred dollars a year; and no collector shall be entitled to any portion of the salary pertaining to the office unless such collector shall have been confirmed by the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate. (18 Stat. 309. 20 Stat. 330.)

This section was part of the act to amend the laws relating to internal revenue, cited above.

This section, as originally enacted, was amended, by substituting for the words "except within one year after such services are rendered," the words "if more than one year has elapsed since the close of the fiscal year in which the services were rendered," and by substituting for the words "which may have happened by death or resignation" the word "occurring," making the section read as set forth here, by Act March 1, 1879, c. 125, § 2, last cited above. This section superseded part of the provisions of R. S. § 3145. See note to that section, ante, following § 5848.

§ 5851. (R. S. § 3146.) to fiscal year.

Accounts of collectors adjusted according

In adjusting the accounts of collectors, accruing after June thirtieth, eighteen hundred and sixty-four, and in the payment of their compensation for services, the fiscal year of the Treasury shall be observed.

Act July 13, 1866, c. 184, § 9, 14 Stat. 106.

§ 5852. (Act April 17, 1900, c. 192, § 1.) Detail of deputy collectors for special duty in other districts.

The Commissioner of Internal Revenue is authorized to detail deputy collectors of internal revenue in one district for special duty in other districts, and the deputy collectors so detailed shall be paid by the collector of internal revenue and disbursing agent for the district for which they are appointed and for which the allowance for their salary and expenses is made, the same as if all their services had been performed and expenses incurred in that district. (31 Stat. 107.)

This was a provision annexed to an appropriation for salaries and expenses of collectors, deputy collectors, etc., in the legislative, executive, and judicial appropriation act for the fiscal year 1901, cited above.

The detail in like manner of gaugers, storekeeper-gauges, and storekeepers, appointed in one district, for duty in other districts, was authorized by further provisions of the same act, post, § 5876.

§ 5853. (R. S. § 3147.) Certificate as to reports before payment to collector.

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.

Act June 30, 1864, c. 173, § 26, 13 Stat. 232. Act July 13, 1866, c. 184, § 9, 14 Stat. 106.

Provisions of this section preceding those set forth here authorized apportionment of commissions due, in consequence of a new appointment, to more than one collector within the same year. It was rendered inoperative by the provision for allowances for salary, etc., in lieu of salary and commissions previously provided for made by Act Feb. 8, 1875, c. 36, § 12, as amended by Act March 1, 1879, c. 125, § 2, ante, § 5849.

(R. S. § 3148. Superseded.)

This section provided for the appointment, etc., of deputy collectors. It was superseded by other provisions for the same purpose made by Act Feb. 8, 1875, c. 36, § 12, as amended by Act March 1, 1879, c. 125, § 2, ante, § 5849.

5854. (R. S. § 3149, as amended, Act March 1, 1879, c. 125, § 2.) Disability or vacancy in office of collector.

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 appoint

ed; 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 seventyfive, 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.

Act June 30, 1864, c. 173, §§ 39, 40, 13 Stat. 238. Act March 3, 1865, c. 78, § 1, 13 Stat. 471. Act March 2, 1867, c. 169, § 9, 14 Stat. 473. Act March 1, 1879, c. 125, § 2, 20 Stat. 328.

This section, as enacted in the Revised Statutes, was amended principally by changing the provision at the beginning of the section as originally enacted, that, "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," to read, "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"; by inserting, after the words "shall discharge all the duties of collector," the words, "and also the duties of disbursing agent"; by omitting the words, "Provided that," before the words, "When it appears to the Secretary of the Treasury"; by changing the provision of the original section, "For the official acts and defaults of such senior deputy, remedy shall be had on the official bond of the collector, as in other cases," to read, "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 by changing the words in the last provision, "pursuant to the preceding section," to "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," as set forth here, by Act March 1, 1879, c. 125, § 2, cited above.

Section 12 of Act Feb. 8, 1875, mentioned in this section, is set forth ante, § 5849.

§ 5855. (R. S. § 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

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