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TABLE OF SECTIONS.

In this table the numbers of sections of the Revised Statutes included in this compilation are arranged in numerical order for convenient reference to pages.

Following this are the numbers of sections of other acts, arranged in chronological order, and the page for each section.

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June 9, 1880 (21 Stat., 167). August 5, 1882 (22 Stat., 255).. August 8, 1882 (22 Stat., 372). January 13, 1883 (22 Stat., 402). January 16, 1883 (22 Stat., 403).. March 3, 1883 (22 Stat., 485-488). Section 2 (22 Stat., 563).. Section 5 (22 Stat., 488).

May 1, 1884 (23 Stat., 17).. July 5, 1884 (23 Stat., 122). July 7, 1884 (23 Stat., 172-258). January 6, 1885 (23 Stat., 516). March 3, 1885 (23 Stat., 404).

208

Sections 13, 14, 15

338

133

Section 30 (legacies)..

315

273

Section 31.

373

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February 4, 1901 (31 Stat., 759). March 2, 1901 (31 Stat., 938, 949)

155

247,310

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March 3, 1901 (31 Stat., 982)

Oleomargarine act (amended.)

March 8, 1902 (32 Stat., 54).

47,53 375

August 4, 1886, section 1 (24 Stat., 218).

67

April 12, 1902 (32 Stat., 96).

246, 310, 315

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April 28, 1902 (32 Stat., 120).

August 1, 1888 (25 Stat., 357)..

393

May 9, 1902, oleomargarine (32 Stat., 193).

53,68 293,300

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June 27, 1902 (32 Stat., 406).

340

August 13, 1888 (25 Stat., 433).. October 18, 1888 (25 Stat., 560). February 16, 1889 (25 Stat., 672). June 18, 1890 (26 Stat., 162-169). August 30, 1890 (26 Stat., 371). October 1, 1890 (26 Stat., 567-621). Section 10.

384,386

June 28, 1902 (32 Stat., 492).

71

192 438

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INTERNAL-REVENUE LAWS.

OFFICE OF INTERNAL REVENUE, ORGANIZATION,

APPROPRIATIONS, ETC.

[The sections enumerated in this compilation are from the Revised Statutes of the United States, unless otherwise indicated.]

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of Internal Reve

SEC. 319. There shall be in the Department of the Commissioner Treasury a Commissioner of Internal Revenue, who shall nue. 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.

12 Op. Atty. Gen., 443; 8 Int. Rev. Rec., 54.

missioner of In

SEC. 321. The Commissioner of Internal Revenue, under Duties of Comthe direction of the Secretary of the Treasury, shall have ternal Revenue. 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

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