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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Stamp Tax - Repealed), 775. 24.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Articles - Repealed), 775.
B. (Medicinal Proprietary Articles and Preparations — Repealed),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in Refining Petroleum and Sugar --- Repealed), 776. 28. (Tax on Parlor and Sleeping Car Berth or Seat - Repealed),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erty - Repealed), 776. 30.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 Flour” Defined, 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
44. Flour for Export Not Taxed — Bonds - Brands, 779.
Employ Additional Clerks, etc., 779.
51. Effect, 780.
War-revenue Stamps May Be Procured by Contract, 780.
Sec. 11. Repealing and Amending War-revenue Act - In Effect, 781.
4. Taxes on Collaterals Remitted, 781.
3439. Tax on Successions, 782.
3440. Assessment and Collection of Legacy and Succession Taxes, 783.
erty - Repealed), 783.
Act of March 2, 1901, ch. 806, 786.
Sec. 12. Agent to Investigate Tax on Legacies, etc., 786.
(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 (Drawback on Articles in Schedule A for Export - Repealed
or Superseded ), 788. 3242. Certificates of Drawback Receivable for Taxes — Repealed or
Superseded), 788. 3443.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.
Export, Manufactured in Whole or in Part of Imported
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.
2. Decision of Commissioner Final, 794.
3. Repeal, 794.
Transmission of Stamps, 794.
mated and Collected, 794.
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;
3455. Disposing of or Receiving Empty Stamped Packages, etc.
Liquor-dealers, and Manufacturers of Tobacco or Cigars, for
R. S. 3458. Goods Seized May Be Delivered to Marshal Before Process
5484. Extortion by Internal revenue Informers, 805.
nue Laws, 806.
2. Repeal, 806.
Commissioner of Internal Revenue to Report Expenditures for
Punishing Violations of Laws, 807.
Sec. 19. Warrants of Arrest, 807.
Taxes on Reimported Goods, see CUSTOMS DUTIES, vol. 2, p. 511.
MÁTES, APPROPRIATIONS, AND RĒPORTS, vol. 2, p. 885.
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
DOCUMENTS. 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
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.
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 306.
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.