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accompanying documents, and exclude therefrom all matter, including engravings, maps, drawings, and illustrations, except such as they shall certify in their letters transmitting such reports are necessary and relate entirely to the transaction of the public business. Section 94, act of January 12, 1895 (28 Stat., 601).

No printing and binding shall be done by the Public Printer for the several Executive and Judicial Departments of the Government in any fiscal year in excess of the amount of the allotment for such Departments.

Heads of Executive Departments shall direct whether reports made to them by bureau chiefs and chiefs of divisions shall be printed or not. Act of Aug. 5, 1892 (27 Stat., 388).

No report, document, or publication of any kind distributed by or from an Executive Department or Bureau of the Government shall contain any notice that same is sent with "the compliments" of an officer of the Government, or with any special notice that it is so sent, except that notice that it has been sent, with a request for an acknowledgment of its receipt, may be given. Act of January 12, 1895. (28 Stat., 601, 620.)

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3153. Storekeepers; salaries and bonds.

Office of storekeeper and gauger.

3166.

[3153a]. Compensation and bond. 31536]. Storekeepers at distilleries that mash less than 60 bushels of grain per day.

3167

3168.

3169.

[3153c]. Storekeepers at distilleries whose registered capacity is 20 bushels or less.

[3153d]. Assignment of storekeeper and

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Revenue officers specially authorized to make seizures.

(amended). Revenue officers disclosing operations of manufacturers, etc.; penalty.

Officers not to be interested in certain manufactures; penalty.

Officers guilty of extortion, receiving unlawful fees, and other unlawful acts; penalty.

[3169a]. Collectors, etc., issuing stamps before payment; penalty. [31696]. Laws imposing punishment on internal-revenue officers applied to certain other classes of persons. 3170. District attorney or marshal accepting or demanding anything for compromise of violations of law.

3171. Officers suffering injuries may maintain suit for damages.

Definitions.

tricts.

SEC. 3140 [as amended by the act of Feb. 27, 1877 (19 Stat., 240)]. The word "State," when used in this Title, shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions. And where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word "person," as used in this title, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person.

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SEC. 1, R. S. In determining the meaning of the Revised Statutes, or of any act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; * the word "person' may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such office, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an "oath" shall be deemed complied with by making affirmation in judicial form.

SEC. 2. The word "county" includes a parish, or any other equivalent subdivision of a State or Territory of the United States.

SEC. 3. The word "vessel" includes every description of water craft or other artificial contrivance used, or capable of being used, as a means of transportation on water.

SEC. 4. The word "vehicle" includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land.

SEC. 5. The word “company” or “association," when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company or association," in like manner as if these last-named words, or words of similar import, were expressed.

Person includes corporations. (23 Int. Rev. Rec., 141; 15 Op. Atty. Gen., 230.) The term "corporation," as used in the acts of Congress touching internal revenue, does not include a State. (Georgia v. Atkins, collector, 8 Int. Rev. Rec., 113.) The term "person" does not include a State. (12 Op. Atty. Gen., 176.)

When a State engages in commercial business for a profit, it can not claim exemption from taxation on the principle that it is a tax on the instrumentalities of the State government. (South Carolina v. U. S., 39 Ct. Cls., 257; T. D. 759; 199 U. S., 437; T. D. 961.)

As to the meaning of the term "revenue law." (United States v. Hill, 123 U. S., 681.)

Collection dis- SEC. 3141. For the purpose of assessing, levying, and collecting the taxes provided by the internal-revenue laws, the President may establish convenient collectiondistricts, and for that purpose he may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district, and may from time to time alter said districts: Provided, That the number of districts in any State shall not exceed the number of Representatives in Congress to which such State was entitled in the Thirty-seventh Congress, except in such States as were entitled to an increased representation in the Thirty-eighth Congress, in which States the number of districts shall not exceed the number of Rep

resentatives to which any such State was so entitled: And provided further, That in the State of California the President may establish a number of districts not exceeding the number of Senators and Representatives to which said State was entitled, in the Thirty-seventh Congress.

The power of the President to change or alter collection districts considered (10 Op. Atty. Gen., 469; 12 Op. Atty. Gen., 51; 14 Op. Atty. Gen., 215.)

Supreme court will take judicial notice that the United States is divided into collection districts for revenue purposes. (United States v. Jackson, 104 U. S., 41; 28 Int. Rev. Rec., 12.)

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SEC. 3142. The President, by and with the advice and Collectors. consent of the Senate, shall appoint for each collection district a collector, who shall be a resident of the same. When two or more collection-districts are united by him, he may designate from among the existing officers of such districts one collector for the new district, or, at his discretion, he may make a new appointment of such officer for said district.

The legislative appropriation act for 1877, passed August 15, 1876 (19 Stat., 152), reduced the number of internal-revenue districts to 131.

The appropriation act for 1878, passed March 3, 1877 (19 Stat., 303), reduced the number to 126. (Supp. R. S., 135.)

Executive order of June 25, 1883, as modified by orders of June 30, 1883, and October 13 and December 5, 1883, reduced the number of districts from 126 to 84.

Executive order of February 13, 1884, reestablished the district of Nevada (which in 1883 was consolidated with Fourth California), making the number of districts 85.

The number of districts was reduced from 85 to 63 by Executive order of May 21, 1887. (33 Int. Rev. Rec., 157.)

Hawaii constituted an internal-revenue district by act of April 30, 1900 (31 Stat., 141), to take effect June 14, 1900, page 373. (T. D. 157.)

District of Oklahoma established February 6, 1911.

The number of collection districts in the country at present (February, 1911) is 67, including the district of Oklahoma.

Under existing law there is no limitation placed on the term of office of collectors of internal revenue, and in this respect this office differs from other civil officers of the Government. (Commissioners' reports, 1877 and 1881.)

Judicial notice will be taken of the official character and the official acts of the collector and his deputy. (Leach v. Snyder (1886), 112 Pa., 161.)

SEC. 238. The commissions of all officers employed in levying or collecting the public revenue shall be made out and recorded in the Department of the Treasury, and the seal of the Department affixed thereto. But the seal shall not be affixed to any such commission before the same has been signed by the President.

SEC. 3143 [as amended by sec. 2, act Mar. 1, 1879 (20 Stat., 327), and by sec. 5, act Mar. 2, 1895 (28 Stat., 807)]. Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and

Collector's

bonds.

shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; and he shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said Čommissioner shall prescribe; and he shall execute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the Solicitor of the Treasury. Said bonds shall be filed in the office of the Secretary of the Treasury.

Proceedings against delinquent collectors. (Secs. 3624, 3625, 3633, Appendix, pp. 407, 408.)

Claims for credit in suits brought by the United States. (Sec. 951, p. 424.)

Act relative to allowing certain corporations to be accepted as surety. (Act August 13, 1894.) See pp. 368, 369.

A bond takes effect upon its acceptance and approval. (19 How., 73.)

Collector approving worthless bonds; liability of collector's bond for loss sustained by Government. (United States v. Thorn, 9 Int. Rev. Rec., 65.)

Collectors are liable to prosecution for accepting fraudulent bonds, as well as liable on their official bonds for loss. (United States v. Callicott, 7 Int. Rev. Rec., 177; Fed. Cas. No. 14710.

Collector and deputy collector indicted jointly with others. Allowance to collectors; set-offs. (Hall v. United States, 91 U. S. (1 Otto), 559.)

Gaugers' fees received by collectors; Treasury settlements. (Soule et al v. United States, 100 U. S. (10 Otto), 8; 26 Int. Rev. Rec., 4.)

Question of credits, time when compensation commences. (United States v. Flanders, 112 U. S., 88; 30 Int. Rev. Rec., 397.) Due diligence. (United States v. Kimball, 101 U. S. (11 Otto), 725).

Money received from sale of stamps; use of old form of bond. (United States v. Hough, 103 U. S. (13 Otto), 71.)

Bond not void because district is not stated. (United States v. Jackson, 104 U. S. (14 Otto),41; 28 Int. Rev. Rec., 12.)

Collectors' receipts; certified transcripts. (United States v. Hunt, 105 U. S. (15 Otto), 183; 28 Int. Rev. Rec., 134.)

Evidence. (United States v. Stone, 106 U. S. (16 Otto), 525.) The addition of a condition, not specifically named in the act of Congress, that obligors shall not be liable if each and every deputy appointed by the collector shall truly and faithfully execute and discharge all the duties of such deputy collector according to law, does not relieve the sureties. Mode of settling accounts of collectors; mode of prosecuting suits, etc. (Chadwick v. United States, 3 Fed. Rep., 750.)

Liability of sureties: Sureties liable for taxes collected and not accounted for. (United States v. Harry Chase et al., 22 Int. Rev. Rec., 11; King v. United Stats, 99 U. S., 229.)

A bond requiring a faithful performance of official duty is as binding upon the principal and his sureties as if all the statutory duties and official regulations of the office were inserted in the bond. (Pond v. United States, 111 Fed. Rep., 995.)

Liability of sureties when duties are imposed on principal by laws subsequent to the execution of the bond. (United States

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