THE ASSISTANT SECRETARIES

To the Assistant Secretary in Charge of Customs, Coast Guard, Narcotics, and Secret Service is assigned the general supervision of those respective activities. To the Assistant Secretary in Charge of Internal Revenue is assigned the supervision of the Bureau of Internal Revenue the Division of Tax Research and the office of the Legislative Counsel, in charge of revenue matters.

To the Fiscal Assistant Secretary are assigned matters relating to the finances, and the supervision of the Fiscal Service established in the Treasury effective June 30, 1940, pursuant to Reorganization Plan No. III, and composed of the Bureau of Accounts, Bureau of the Public Debt, Office of the Treasurer of the United States, and the various divisions subject to their jurisdiction. He maintains contacts with the departments, boards, corporations, and other branches of the Government with respect to their financial operations and the coordination of such operations with those of the Treasury, and represents the Secretary in such contacts in a liaison capacity, keeping the Secretary fully informed at all times. He also has supervision of the preparation of periodical estimates of the future cash position of the Treasury for use of the Department in connection with its financing and the preparation of calls for the withdrawal of funds in special depositaries to meet current expenditures; directs the transfer of governmental funds between the Federal Reserve banks when necessary; and directs fiscal agency functions in general, including deposits of gold certificates in the gold certificate fund for credit with the Federal Reserve banks.

THE GENERAL COUNSEL FOR THE TREASURY

To the General Counsel is assigned the general supervision of the legal staffs in all branches of the Department.

THE ASSISTANTS TO THE SECRETARY

To the assistant to the Secretary in Charge of Procurement, Engraving and Printing, and Mint is assigned the general supervision of the Procurement Division, the Bureau of Engraving and Printing, and the Bureau of the Mint.

To the assistant to the Secretary in charge of the Foreign Funds Control is assigned the administration of the Executive orders with respect to foreign funds.

THE ADMINISTRATIVE ASSISTANT TO THE SECRETARY

To the Administrative Assistant to the Secretary is assigned all matters of administration, including personnel and Budget matters, and the supervision of the Office of the Chief Clerk, the Office of the Director of Personnel, and the Division of Personnel, the Division of Printing, the Secretary's Correspondence Division, and the Office of Superintendent of Treasury Buildings.

THE SECRETARY OF THE TREASURY, OFFICE UNDER THE IMMEDIATE
SUPERVISION OF

OFFICE OF GENERAL COUNSEL FOR THE TREASURY

The General Counsel is the chief law officer of the Department, is in charge of all of its legal activities, and performs such duties relating thereto as may be prescribed by the Secretary or required by law.

THE UNDER SECRETARY OF THE TREASURY, offices unDER THE SUPERVISION OF

BUREAU OF THE COMPTROLLER OF THE CURRENCY

The most important functions of the Comptroller of the Currency are those relating to the organization of new national banks; the general supervision over the national banks in operation; the administration, through receivers, of national banks which have failed.

Reports of condition of national banks are required to be made to the Comptroller by the banks not less than three times a year upon a date fixed by the Comptroller. Under the direction of the Comptroller, national-bank examiners make regular examinations of the affairs of the national banks, showing their condition with reference to solvency and observance of the provisions of the National Bank Act. In case of deliberate violation, suit may be brought in the name of the Comptroller against any such bank for the forfeiture of its charter. If it appears to the Comptroller that any national bank is in an insolvent condition he is empowered to appoint a receiver.

The Comptroller of the Currency is an ex officio member of the Board of Directors of the Federal Deposit Insurance Corporation and sits regularly with the Board.

The Comptroller of the Currency is required by law to report directly to Congress annually and to recommend to Congress amendments to the national banking laws.

DIVISION OF RESEARCH AND STATISTICS

The Division of Research and Statistics in the Office of the Secretary serves as a research staff for the Secretary and other Treasury officials on matters relating to fiscal operations and policies, the estimated volume of future revenues, actuarial considerations involved in certain Treasury functions, and various general economic problems arising in connection with Treasury activities.

DIVISION OF MONETARY RESEARCH

The Division of Monetary Research in the Office of the Secretary was established on March 25, 1938. The Division provides information, economic analyses, and recommendations for the use of the Secretary of the Treasury and other Treasury officials to assist in the formulation and execution of the monetary policies of the Department in connection with the stabilization fund and other operations under the Gold Reserve and the Silver Purchase Acts. Analyses are made pertaining to gold and silver; the flow of capital funds into and out of the United States: the position of the dollar in relation to foreign currencies; monetary, banking, and fiscal policies of foreign countries; exchange and trade restrictions abroad; and similar problems. Analyses are also prepared relating to the customs activities of the Department and to the duties of the Secretary of the Treasury under the Tariff Act and on other matters pertaining to international trade, including the trade-agreement program.

THE ASSISTANT SECRETARY IN CHARGE OF CUSTOMS, COAST GUARD, NARCOTICS, AND SECRET SERVICE, OFFICES UNDER THE SUPERVISION OF

CUSTOMS SERVICE

The Customs Service was established by the First Congress under the act of July 31, 1789, and subsequently districts and ports were established from time to time by acts of Congress. The act of August 24, 1912 (19 U. S. C. 1), authorized the President to reorganize the Customs Service, abolish ports, and abolish or consolidate districts, and under this authority the present form of field organization was effected by Presidential proclamation of March 3, 1913. The act of August 1, 1914, authorizes the President to arrange the several customs collection districts, abolish ports of entry, and establish new ports as may appear necessary from time to time, provided that the total number of districts and ports, or either of them, does not exceed the number which existed on the date of the passage of the said act.

There are at present 46 customs collection districts, including Puerto Rico but excluding the Virgin Islands, and each district is in charge of a collector of customs. There are seven comptroller districts, with a comptroller of customs at the head of each. The comptrollers check and verify all customs transactions. The customs investigative branch is designated the Customs Agency Service, and its activities are divided into 14 customs-agency districts-10 in the United States and 4 in foreign countries. Each district in the United States is under the direction of a supervising customs agent, and each foreign district is under the direction of a Treasury attaché.

The Customs Service is under the direction of the Commissioner of Customs, which office was established by the act of March 3, 1927. This act also created the Bureau of Customs in lieu of the former divisional organization. Under the authority of that act the Secretary of the Treasury has conferred upon the Commissioner of Customs, subject to the general supervision and direction of the Secretary, the powers and duties in regard to the importation and entry of merchandise into or the exportation of merchandise from the United States vested in or imposed upon the Secretary of the Treasury by the Tariff Act of 1930 or any other law, except that regulations and certain classes of decisions require the approval of the Secretary.

The principal functions of the Service are to enter and clear vessels and supervise the discharge of cargo; enter, appraise, classify, and ascertain the quantities of imported merchandise, and assess and collect the duties thereon, or warehouse

the merchandise; inspect international traffic by vessel, highway, railway, and air, and patrol the international borders for the purpose of enforcing the customs laws; review and allow or disallow protests by importers against rates or amounts of duties; determine the drawback due on the exportation of articles in the manufacture of which duty-paid imported materials are used, and certify such drawback for payment; prevent the smuggling of contraband, including narcotics, the introduction of prohibited articles, and prevent and detect undervaluations and other frauds on the customs revenue, and apprehend violators of the customs laws; enforce the antidumping act, the neutrality laws, and perform certain duties under the Foreign Trade Zones Act (19 U. S. C., ch. 1A, 1934 ed.).

Collectors of customs are field officers of the Department of Commerce in the enforcement of the navigation and shipping laws, and in this capacity document vessels of the United States, collect duties on tonnage, and admeasure American vessels for registry, enrollment, or license. The Customs Service also cooperates with other services in the Treasury Department and other executive departments in the enforcement of the preventive, sanitary, and other laws under their respective administrations relating principally to articles brought to this country and in some cases to articles sent out of the country.

COAST GUARD

The United States Coast Guard was established as a part of the military forces of the United States by the act of January 28, 1915, which amalgamated the Revenue-Cutter and Life-Saving Services, and was further enlarged by the transfer of the Lighthouse Service on July 1, 1939, as a result of the President's Reorganization Plan No. II. It is charged with enforcing law, saving and protecting life and property, and safeguarding navigation on the high seas and navigable waters of the United States.

The duties of the Coast Guard are as follows:

(a) The prevention, detection, and suppression of violations of the laws of the United States on the high seas, in harbors, bays, sounds, roadsteads, and other like bodies of water along the coasts of the United States, its territories and possessions, and shores of the Great Lakes, and on the Great Lakes and connecting waters thereof; securing the collection of duties imposed on articles imported into the United States; the enforcement of navigation laws; the enforcement of neutrality laws and regulations; the enforcement of the rules and regulations governing the movement of vessels in the St. Marys River; the enforcement of rules and regulations in relation to the anchorage grounds; the enforcement of the Oil Pollution Act; the patrol and enforcement of provisions of conventions into which the United States has entered into with other nations, such as the patrol in the waters frequented by the seal and the sea otter, a patrol for the preservation of the halibut fisheries of Northern Pacific Ocean and Bering Sea, and the enforcement of the provisions of the act giving effect to the convention for the regulation of whaling.

(b) Affording aid to distressed mariners; the saving of life and property from shipwreck; the construction, operation, maintenance, repair, illumination, and inspection of aids to navigation; the enforcement of the regulations to promote the safety of life on navigable waters during regattas and marine parades; patrolling the trans-Atlantic steamship tracks endangered by icebergs; extending medical and surgical aid to the crews of American vessels engaged in deep-sea fisheries; rescuing lives and property and distributing food and clothing to marooned people during flood times on the Mississippi and Ohio Rivers and their tributaries; the collection of statistics of marine disasters; the investigation of circumstances connected with shipwreck attended with loss of life, with a view of ascertaining the cause of the disaster; the destruction of derelicts; the training of citizens of the United States to serve as licensed and unlicensed personnel on American merchant vessels.

(c) The Coast Guard constitutes a part of the military forces of the United States, operating under the Treasury Department in time of peace and as a part of the Navy in time of war or when the President shall so direct.

To assist the Commandant, who is charged by law with the administration of the Coast Guard, there are established at Headquarters: Divisions of Engineering, Inspection, Operations, Finance, Aviation, Personnel, Communications, Intelligence, Procurement and Supplies, Maritime Training, and a Permanent Board. An annual report, covering the activities of the Coast Guard, is made to the Secretary of the Treasury.

BUREAU OF NARCOTICS

The Commissioner of Narcotics, under the direction and supervision of the Secretary of the Treasury, has general supervision of the enforcement of the Harrison Narcotic Act, the Marihuana Tax Act of 1937, and related statutes, including the administration of the permissive features of the Narcotic Drugs Import and Export Act, and cooperates with the Customs Bureau in the enforcement of the prohibitive features of the latter act. The Commissioner also cooperates (1) with the State Department in the discharge of the international obligations of the United States concerning the traffic in narcotic drugs and (2) with the several States in the suppression of the abuse of narcotic drugs in their respective jurisdictions.

The duties of the Bureau include the investigation and the detection and prevention of violations of the Federal narcotic laws (including the Marihuana Tax Act of 1937), the determination, with the cooperation of the Public Health Service, of quantities of crude opium and coca leaves to be imported into the United States for medical and legitimate uses, and the issuance of permits to import the crude narcotic drugs and to export drugs and preparations manufactured therefrom under the law and regulations. An annual report is made to Congress which also serves the purpose of the special report heretofore prepared in the Bureau on behalf of the Government for transmittal through the State Department to the nations signatory to the International Drug Conventions of 1912 and 1931.

SECRET SERVICE DIVISION

This division, under the Chief of Secret Service, is charged with the protection of the President of the United States, his family, and the President-elect at all times and under all conditions. The White House police force is also under the control and supervision of the Chief of the Secret Service. A major function is the detection, arrest, and delivery to the marshal having jurisdiction of persons engaged in counterfeiting, forging, or altering of any of the obligations or other securities, as well as coins, of the United States or of foreign governments.

A staff of trained investigators is maintained for the purposes described above and to investigate violations of the Federal Farm Loan Act, Federal Farm Credit Act of 1935, War Finance Corporation Act, section 704 of the World War Adjusted Compensation Act, Gold Reserve Act of 1934, offenses against the Federal Deposit Insurance Corporation named in section 12-B of the Banking Act of 1935 and covered by sections 112-117 of the Criminal Code (U. S. C., title 18, secs. 202 to 207), counterfeiting of Government transportation requests (act of December 11, 1926), and of liquor revenue stamps in violation of the Liquor Taxing Act of 1934, forgery of Government checks, thefts of Government property, investigations to establish responsibility of bidders on Government contracts, losses of insured shipments of Government securities, and certain investigations in connection with the Works Progress Administration. In addition, other crimes against the laws of the United States relating to the Treasury Department and the several branches of the public service under its control are investigated by the Secret Service, as the Secretary of the Treasury may direct. A uniformed force safeguards the paper currency and other Government securities and obligations during the process of manufacture at the Bureau of Engraving and Printing, its transportation to other Government departments in Washington, and in the vaults of the money-handling divisions of the Treasury Department. The force also assists in the enforcement of the rules and regulations of the Department, and has police powers of arrest within the Treasury Buildings and on Government property. An agent of the Secret Service is detailed to supervise this uniformed force.

THE ASSISTANT SECRETARY IN CHARGE OF INTERNAL REVENUE, OFFICES UNDER THE SUPERVISION OF

BUREAU OF INTERNAL REVENUE

The Commissioner of Internal Revenue has general supervision of the assessment and collection of all internal-revenue taxes and other miscellaneous taxing acts of Congress; the enforcement of internal-revenue laws; and the preparation and distribution of instructions, regulations, forms, blanks, stamps, etc. An annual report to the Secretary of the Treasury covering the activities of this service is made by the Commissioner.

For the purpose of efficient and effective administration of the internal-revenue laws the duties of the Bureau are assigned to various units as follows: Commissioner and Miscellaneous Unit, Income Tax Unit, Miscellaneous Tax Unit, Accounts and Collections Unit, and Alcohol Tax Unit.

The Commissioner and Miscellaneous Unit includes the immediate Office of the Commissioner of Internal Revenue, the Assistant to the Commissioner, the Office of the Special Deputy Commissioner, the Technical Staff, the Intelligence Unit, Personnel Division, Administrative Division, Training Division, and Public Relations Division.

The Income Tax Unit is the agency of the Bureau of Internal Revenue for administering the Federal income and profits tax provisions of the revenue laws. Its duties are to prepare regulations for the administration of such provisions; to receive, audit, and verify the returns covering such taxes; to review and dispose of claims for refund, and to compile statistics from these returns. This unit also administers section 501 (title III) of the Revenue Act of 1936, Unjust Enrichment Tax.

The Miscellaneous Tax Unit is charged with the administration of all internalrevenue tax laws except income and profits taxes, employment taxes, and alcohol taxes, and is also responsible for adjusting and closing cases involving repealed miscellaneous internal-revenue taxes. This unit is also charged with the administration of taxes imposed under the Silver Purchase Act of June 19, 1934, the Bituminous Coal Conservation Act of 1937, approved April 26, 1937, the Sugar Act of 1937, approved September 1, 1937, and the Marihuana Tax Act of 1937, approved August 2, 1937.

The Accounts and Collections Unit is charged with the administration of matters having to do with the organization and management of the offices of collectors of internal revenue, including their field forces; with the administration of the laws relating to employment taxes; and with the administrative audit of revenue and disbursing accounts in the Internal Revenue Bureau and Service. It also issues stamps to collectors of internal revenue.

The Alcohol Tax Unit is charged with the administration of the internalrevenue laws relating to supervision of production and warehousing, and the tax payment of distilled spirits, alcohol, wines, fermented liquors, cereal beverages, and denatured alcohol, and the administration of the provisions of the Federal Alcohol Administration Act relating to liquors. This Unit is also charged with the duty of detecting and prosecuting persons violating the statutes relating to these articles.

There are four main divisions of the Field Service, as follows: The Collection Service, the Field Audit Service, the Supervisory Field Service of Alcohol Tax Unit, and Field Divisions of the Technical Staff.

In addition to the four aforementioned major field activities, there are the following field forces whose activities are supervised from Washington: Intelligence Agents, Supervisors of Accounts and Collections, Miscellaneous and Sales Tax Agents, and Field Inspection Service.

DIVISION OF TAX RESEARCH

The Division of Tax Research analyzes taxes and tax systems and prepares studies on the economic aspects of tax matters for the use of the Secretary, the Under Secretary, and other Treasury officials and, upon request, for the Congressional Joint Committee on Internal Revenue Taxation. The Division is respon

sible for the assembly and publication of all statistical information pertaining to Federal taxation and in this connection exercises general supervision over the work of the Statistical Section of the Income Tax Unit of the Bureau of Internal Revenue.

OFFICE OF THE LEGISLATIVE COUNSEL, IN CHARGE OF REVENUE MATTERS

The Office of the Legislative Counsel, in charge of revenue matters, assists the Secretary, the Under Secretary, and the Assistant Secretary in Charge of Internal Revenue in planning and coordinating the Treasury Department's legislative program respecting the internal revenue, and in representing the Department on such matters before the appropriate congressional committees. The Office assists in the consideration of the legal aspects of Treasury Regulations and rulings dealing with the interpretation of internal-revenue laws.