In regard to the providing of stamps, see Secs. 3238, 3312, 3328, 3341, 3369, 3395, 3445, 3446 R. S. For commissioner's power to make assessments, see Secs. 3176, 3182, 3253, 3309, 3314, 3371, 3437 R. S.; Sec. 8, March 3, 1877 (special bonded warehouse for fruit-brandy); Sec. 9, August 2, 1886 (oleomargarine); Sec. 58, act August 28, 1894 (general bonded warehouses). For commissioner's power to make regulations, see generally Sec. 3447 R. S., and numerous provisions under the various subjects of taxation. Deputy Com Internal Rev missioner of SEC. 322. 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 enue. advice and consent of the Senate, and shall be entitled to a salary of three thousand five hundred dollars a year. By act approved January 29, 1874 (18 Stat. p. 6), it is provided that this "office of Deputy Commissioner of Internal Revenue *** 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." The appropriation bills since August 15, 1876 (appropriations for fiscal year ending June 30, 1877), have provided for only one deputy commissioner of internal revenue at a salary of $3,200. uty commis SEC. 323. The Deputy Commissioner of Internal Revenue shall be charged with such duties in Duties of depthe office of the Commissioner of Internal sioner. 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. SEC. 349. There shall be in the Department of JusSolicitor of In- tice a Solicitor of Internal Revenue, who shall be appointed by the President, by and with ternal Rev enue. the advice and consent of the Senate. The annual salary of the Solicitor of Internal Revenue was fixed in the above section at $5,000, but for many years the appropriation has been only for a salary of $4,500. The office of Solicitor for the Internal Revenue Office was created by Sec. 64 of the act of July 13, 1866 (14 Stat. 170), which section reorganized the office of the Commissioner of Internal Revenue. By the act of June 22, 1870 (16 Stat. 162), organizing the Department of Justice, the Solicitor of Internal Revenue was transferred to that department. No duties have ever been prescribed by law for this officer except in connection with Compromise Cases (Sec. 3229). In practice he is the law officer of the internal revenue service and the law adviser of the commissioner. Appropriations for the Office of Internal Revenue at Washington, D. C. Extract from Leg., Ex., and Jud. Appropriation Act for the fiscal year ending June 30, 1895, approved July 31, 1894: OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE: For Commissioner of Internal Revenue, six thousand dollars; one Deputy Commissioner, three thousand two hundred dollars; one chemist, two thousand five hundred dollars; one microscopist, two thousand five hundred dollars; two heads of division, at two thousand five hundred dollars each; five heads of division, at two thousand two hundred and fifty dollars each; one superintendent of stamp vault, two thousand dollars; one stenographer, one thousand eight hundred dollars; twenty-four clerks of class four; twenty-four clerks of class three; thirtyfour clerks of class two; twenty-four clerks of class one; thirteen clerks, at one thousand dollars each; forty clerks, at nine hundred dollars each; two messengers; fourteen assistant messengers; and thirteen laborers; in all, two hundred and sixty-one thousand five hundred and ninety dollars. For one stamp agent, at one thousand six hundred dollars, and one counter, at nine hundred dollars; in all, two thousand five hundred dollars, the same to be reimbursed by the stamp manufacturers. Estimates of collecting in expenses of SEC. 3671. The Commissioner of Internal Revenue shall estimate in detail, by collection districts, the expense of assessing and the expense of the collection of internal revenue, and submit the same to Congress at the commencement of each regular session. ternal revenue. See Sec. 3463 a, relative to statements to Congress of expenditures from the fraud fund, and as to miscellaneous expenditures. The following additional sections relate to accounts to be kept and reports to be made to Congress of internal revenue collections, etc. : SEC. 239. Separate accounts shall be kept at the Department of the Treasury of all moneys received from internal duties or taxes in each of the respective States, Territories, and collection districts, and of the amount of each species of duty and tax that shall accrue; so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, inspectors, and other officers employed in each of the respective States, Territories, and collection districts. SEC. 261. The Secretary of the Treasury shall annually, in the month of December, lay before Congress an abstract, in tabular form, of the separate accounts of moneys received from internal duties or taxes in each of the respective States, Territories, and collection districts, required by section two hundred and thirty-nine to be kept at the Treasury. Sec. CHAPTER TWO. OF ASSESSMENTS AND COLLECTIONS. Sec. 3172. Canvass of districts for objects 3191. When property sold under dis of taxation. 3173. Returns of persons liable to tax. 3174. Summons, form and manner of 3192. service of. 3175. Failure to obey summons, pro ceedings on. 3176. When collector may enter prem- where taxable articles are kept. 3178. Returns currency. to show whether 3193. traint is subject to tax, and tax not paid. When property sold under dis traint may be purchased for United States, etc. Property distrained to be restored on payment before sale. 3194. Effect of certificate of sale. 3195. When property distrained is not divisible. 3196. When real estate may be sold to amounts are valued in coin or 3197. Proceedings for seizure and sale 3179. Making false return, or refusing 3181. Lists, when taken and how denominated. 3200. Collector may seize lands of delinquent in any district of 3182. Commissioner of Internal Rev- 3201. enue to make assessments; correction of incomplete or imperfect lists. 3183. Duty and authority of collectors and deputies to collect all taxes and receipt for same. 3184. Notice and demand of taxes. 3185. Monthly returns and special returns, when to be made; when tax payable. 3186. Lien for taxes. 3187. Taxes collectible by distraint. same State. Redemption of land prior to sale. 3202. Redemption of lands after sale. 3203. Record of sales. 3204. Redemptions to be entered on record. 3205. Successive seizures may be made, when. 3206. Fees and charges in seizure cases. 3207. Proceedings in chancery to subject real estate to payment of tax. 3208. Commissioner to have charge of dences relating to property 3209. 3190. Proceedings on distraint. 3210. Collections to be paid into trea- 3220. Remission and refunding of 3216. Moneys recovered by suit to be 3226. Suits for paid to collectors. Suits to recover taxes collected under second assessment, burden of proof as to fraud, etc. recovery of taxes wrongfully collected. Limitation of suits for recovery of taxes wrongfully collected. 3228. Claims for refunding, limitation. 3217. Dues from delinquent collector 3227. to be collected by distraint 3218. Collectors to be charged with 3229. Compromises. what. 3230. Discontinuances of prosecutions. 3219. Death, etc., of collector; uncol- 3231. Continuances of internal revenue lected balances. cases. districts by SEC. 3172, as amended by Sec. 34, act August 28, 1894. Every collector shall, from time to time, Canvass of cause his deputies to proceed through every deputy colpart of his district and inquire after and lectors. concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. Annual return of special tax to be made on or before 31st SEC. 3173, as amended by Sec. 34, act August 28, 1894. That it shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, or July. other tax imposed by law, when not otherwise provided for, in case of a special tax, on or be- Annual return fore the thirty-first day of July in each year, on or before in case of income tax on or before the first of March. Monday of March in each year, and in other cases of income tax first Monday |