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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

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 ap- Internal Revpointed by the President, by and with the 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.


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.

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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 the advice and consent of the Senate.

ternal Rev


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.

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 thou


for the Office sand dollars; one Deputy Commissioner, three

of Internal
Revenue at
D. C.

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.


SEC. 3671. The Commissioner of Internal Revenue shall estimate in detail, by collection districts, Estimates of the expense of assessing and the expense of collecting inthe 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.





3172. Canvass of districts for objects 3191. When property sold under disof taxation.

traint is subject to tax, and tax not paid.

When property sold under dis-
traint may be purchased for
United States, etc.

3193. Property distrained to be re-
stored on payment before sale.
3194. Effect of certificate of sale.
3195. When property distrained is not
3196. When real estate may be sold to
satisfy taxes.

amounts are valued in coin or 3197. Proceedings for seizure and sale
of real estate for taxes.
3198. Certificate of purchase; deed.
3199. Collector's deed to be prima
facie evidence, etc.

3181. Lists, when taken and how de-

3200. Collector may seize lands of delinquent in any district of same State.

3182. Commissioner of Internal Rev- 3201. Redemption of land prior to

enue to make assessments;


correction of incomplete or 3202. Redemption of lands after sale. imperfect lists.

3203. Record of sales.

3173. Returns of persons liable to tax.

3174. Summons, form and manner of 3192. service of.

3175. Failure to obey summons, proceedings on.

3176. When collector may enter premises and make returns.

3177. Officers may enter premises where taxable articles are kept.

3178. Returns to show whether

3179. Making false return, or refusing to produce books; penalty. 3180. Taxable property owned by nonresidents.

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.
3188. Mode of levying distraint.
3189. Delinquents must exhibit evi-

3204. Redemptions to be entered on record.

3190. Proceedings on distraint.

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


3208. Commissioner to have charge of real estate acquired under internal revenue laws.

dences relating to property 3209. When list to be sent to district distrained.

where the party taxed resides or has property.



3210. Collections to be paid into trea- 3220. Remission and refunding of sury daily. 3211. Depositories.

taxes, penalties, etc.


3212. Collectors' monthly statement;

Taxes on spirits accidentally destroyed.



Retrospective effect of preceding


3213. Suits, etc., for fines, penalties,
and forfeitures, and for 3223.


When tax on lost spirits is in-
demnified by insurance.
Suits to restrain assessment or
collection of taxes.

Suits to recover taxes collected under second assessment, burden of proof as to fraud, etc. 3216. Moneys recovered by suit to be 3226. Suits for recovery of taxes paid to collectors. wrongfully collected. 3217. Dues from delinquent collector 3227. Limitation of suits for recovery to be collected by distraint of taxes wrongfully collected. and sale. 3228. Claims for refunding, limitation.

3218. Collectors to be charged with 3229. Compromises.


3230. Discontinuances of prosecutions. 3219. Death, etc., of collector; uncol- 3231. Continuances of internal revenue lected balances.


3214. Suits for taxes, etc., not to be 3224. brought without sanction of Commissioner.


3215. Regulations as to suits, for gov

ernment of officers.

Canvass of districts by


SEC. 3172, as amended by Sec. 34, act August 28, 1894. Every collector shall, from time to time, cause his deputies to proceed through every deputy colpart of his district and inquire after and 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

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