« 이전계속 »
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.
[SEC. 3148.] Sec. 13, act February 8, 1875, as amended by Sec. 2, act March 1, 1879. That 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 Collectors' adpostage actually paid on letters and docu- tionery, etc. ments 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 allow
ances, 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.
Maximum net compensation of collector.
It appears that deputy collectors of internal revenue are not officers of the United States within the meaning of the Constitution, as they are not appointed by the President, the head of a department, or a court of law, but by the collector. See decision of the Supreme Court in the case of United States v. Germaine, 99 U. S. 508.
The recommendations made for the salaries of collectors are based upon an estimate of their probable collections according to the following scale, with the qualification that, if the actual collections should vary from the amounts estimated, the salaries will be readjusted at the end of the fiscal year:
Collectors not receiving a salary of $4,500, according to the above scale, are entitled, in addition, to one half per cent commission on their sales of tax-paid spirit stamps, under the provisions of Sec. 3314. But the total net compensation of collectors cannot in any case exceed $4,500 per annum. The right of collectors to this commission was expressly affirmed by the Supreme Court in the case of United States v. Landram, 118 U. S. 81.
A collector appointed under the act of July 1, 1862, who was commissioned March 4, 1863, entered upon his duties March 11, 1863, but filed his bond and took the oath of office May 15, 1863, was held to be entitled to the commissions pertaining to the office from the date when he entered upon the duties of his office and his services were accepted by the government, and not merely from the date when he filed his official bond and took the oath of office, some two months afterwards. Also held that expenses for advertising, incurred by him in carrying out the provisions of law requiring such advertising, were proper allowances to be made in the settlement of his accounts upon the footing of a quantum meruit, notwithstanding the section of law governing the allowance of collector's expenses at the time of such advertising made no allowance for advertising, said allowance being added to the statute by amendment for the first time in 1865. See Sec. 957 R. S.; United States v. Flanders, 112 U. S. 88.
For salaries of deputy collectors, see Herndon v. United States, 15 Court of Claims, 446; Landram v. United States, 16 Court of Claims, 74.
For right of collector to sue in Court of Claims for his salary, see Patton v. United States, 7 Court of Claims, 362.
Compensation of collectors cannot be revised by the courts. United States v. Hall, 2 Dillon, 426.
For rulings of Internal Revenue Office on questions relating to salary, and allowances of collectors and deputy collectors, see Internal Revenue Regulations, Series 7, No. 2, Revised.
[SEC. 3148 a.] Extract from Leg., Ex. and Jud. Appropriation Bill for fiscal year ending June 30, 1895. For salaries and
expenses of collectors and deputy collectors and clerks, including transportation of public funds, and also including expenses incident to enforcing the provisions of the act of August second, eighteen hundred and eighty-six, taxing oleomargarine, and the act of August fourth, eighteen hundred and eighty-six, imposing upon the government the expense of the inspection of tobacco exported, and any necessary expenses under the act of October first, eighteen hundred and ninety, respecting bounty on sugar, one million seven hundred and ten thousand dollars: Provided, that the number of deputy collectors and clerks employed in the collection of internal revenue shall not be increased, nor shall the salary of said officers and employees be increased beyond the salaries paid during the last fiscal year.
Act July 31,
Appropriation for collecting internal rev
Limitation in number and salary of deputies and clerks.
SEC. 3149, as amended by Sec. 2, act March 1, 1879 (20 Stat. 327). In case of the sickness or absence of a vacancy in of collector, or in case of his temporary disa
fice of collec
bility 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 appointed; 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 seventy-five, 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.
Sec. 12, act February 8, 1875, referred to above, is printed herein as a substitute for Sec. 3148 R. S.
See Sec. 3219 for death, resignation, or removal of collector.
SEC. 3150. Any deputy collector who has performed or may perform, under authority of law, the Deputy colduties of any collector in consequence of a entitled to colvacancy in the office of said collector, shall ary. be entitled to receive the salary and commissions allowed by law to such collector, or the allowance in lieu of said salary and commissions allowed by the Secretary of the Treasury to such collector, and the Secretary of the Treasury may make to such deputy collector such allowance in lieu of salary and commissions as he