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might lawfully make to such collector. And such deputy shall not be debarred from receiving such salary and commissions, or allowances in lieu thereof, by reason of the holding of another federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited vouchers.

Where a collector of internal revenue was suspended from his office on charge of fraud, September 23, 1873, and his deputy designated to act as collector from that date, and when said deputy continued to act until December 10, 1873, at which date another collector entered upon the duties of the office, it was held that the deputy collector was entitled under Sec. 3150 R. S. to the compensation of collector for the whole period mentioned. United States v. Farden, 9 Otto, 10.

Sec. 3151, relative to inspectors of tobacco and cigars, repealed by act of August 4, 1886 (24 Stat. 218).

Internal revenue agents.

Act July
1884 (23 Stat.
172).

SEC. 3152, as amended by Sec. 2, act March 1, 1879 (20 Stat. 327), and act July 7, 1884, and act of August 4, 1886.

The Commissioner of Internal Revenue may,

whenever in his judgment the necessities of the service so require, employ competent agents, not

exceeding at any time twenty in number, to be paid such compensation as he may

deem proper, not exceeding in the aggregate any appropriation made for that purpose ; and he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary; and no general or special agent or inspector, by whatever designation he may be known, of the Treasury Aet August 4, Department, in connection with the internal revenue,

and except as provided for

1886 (24 Stat. 218).

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in this title, shall be appointed, commissioned, employed, or continued in office.

The agents whose employment is authorized by this section shall be known and designated as internal revenue agents, and they shall have all the powers of entry and examination conferred upon any officer of internal revenue, by sections thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirty-two hundred and eighty-six, and thirty-three hundred and eighteen of the Revised Statutes; and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internal revenue agents, in the same manner as if such agents were specially named in each of said sections.

And all the provisions of sections thirty-one hundred and sixty-seven, thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal revenue agents as fully as to internal revenue officers.

The Legislative, Executive, and Judicial Appropriation Act, approved July 7, 1884, provided as follows: “and hereafter there shall not be employed exceeding twenty agents in lieu of the number now authorized by law.” At that time the number allowed was thirty-five.

According to the reasoning of the Supreme Court in the case of United States v. Germaine, 99 U. S. 508, internal revenue agents are not officers of the United States within the meaning of the Constitution. They are not appointed by the President, a head of department, or court of law, but are employees of the Commissioner.

[Sec. 3152 a.] Extract from Legislative, Executive, and Judicial Appropriation Act, approved March 3, 1885 (23 Stat. 404).

Compensation of agents.

Storekeepers and their salaries.

Provided further, That the compensation of the Chief

of the Internal Revenue Agents shall not ex

ceed ten dollars per day, and of the other agents not exceeding seven dollars per day each ; and for per

diem in lieu of subsistence, while traveling on duty, said agents shall receive, at a rate to be fixed by the Secretary of the Treasury, not exceeding three dollars per day.

It is provided in Sec. 4, act of August 5, 1882 (22 Stat. 255), that nothing in that section shall be construed to prevent the Commissioner of Internal Revenue from detailing one revenue agent for duty in his office. Sec. 3153, as amended by act August 15, 1876.

There shall be appointed by the Secretary of the

Treasury such number of internal revenue storekeepers as may be necessary, who shall each receive such compensation, not exceeding four dollars Act August 15, a day when rendering actual service, to

be paid monthly by the United States, as may be determined by the Commissioner of Internal Revenue. No storekeeper shall be engaged in any other business while in the service of the United States, without the written permission of the Commissioner of Internal Revenue. Every storekeeper shall take an oath faithfully to perform the duties of his office, and Storekeepers' 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.

See Sec. 3158 b.

[3153 a.] Extract from Legislative, Executive, and Judicial Appropriation Act, August 15, 1876 (19 Stat. 152). That the Secretary of the Treasury may, upon the recommenda

1876 (19 Stat. 152).

bond.

storekeeper
and gauger.

and gauger.

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Bond.

tion of the Commissioner of Internal Revenue, impose the duties of storekeeper and gauger upon one officer, where the amount of spirits produced at the distillery, to which such officer may be assigned, is not sufficient, in the judgment of the Commissioner, to warrant the employment of two officers to Office of perform the separate duties of storekeeper

The Secretary of the Treasury may issue a commission to such officer as store- Commission. keeper and gauger, but the compensation for Compensation. 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.

. [SEC. 3153 b.] Extract from Sec. 2 of the Legislative, Executive, and Judicial Appropriation Act, approved June 21, 1879 (21 Stat. 23). Provided, That hereafter storekeepers at distilleries that mash less than sixty bushels of grain per day shall be allowed of storekeeper not exceeding fifty dollars per month. But distilleries. when one person acts as storekeeper and gauger, his salary shall not exceed four dollars per day for the time actually employed.

[Sec. 3153 c.] Extract from the Legislative, Executive, and Judicial Appropriation Act for the fiscal year ending June 30, 1885, approved July 7, 1884 (23 Stat. 172).

Hereafter storekeepers, or storekeepers and gaugers, Compensation who are assigned to distilleries whose reg- keepers and istered capacity is twenty bushels or less, tileries of 20 shall receive two dollars per day for their capacity. services.

Compensation

Assignment of storekeepers and gaugers to separate duties

keeper or gauger.

Bond to be given before

[Sec. 3153 d.] Sec. 64, act August 28, 1834. That

the officer holding the combined office of

storekeeper and gauger, under the provisions of either store of the legislative, executive, and judicial ap

propriation 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

perentering upon form 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 internal revenue 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.

separate duties.

In view of the foregoing provisions of law, the Office of Internal Revenue has fixed the compensation of storekeepers, and storekeepers and gaugers, and regulated their assignment to distilleries, as follows:

“Storekeepers are assigned to those distilleries only which have a surveyed daily capacity of 100 bushels or more, and are paid such compensation as may be prescribed by the Commissioner of Internal Revenue, not to exceed $4.00 per day.

“ The pay of storekeepers and gaugers assigned to distilleries whose registered daily capacity is twenty bushels or less is fixed by law at $2.00 per diem. The pay of those assigned to larger distilleries has been graded according to the following scale :

• Compensation for storekeeper and gaugers assigned to distilleries having a surveyed daily capacity exceeding twenty bushels and not exceeding forty bushels, $3.00 per day ; compensation of those assigned to distilleries having a surveyed daily capacity exceeding forty bushels and not exceeding

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