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3166. Revenue officers authorized to [3169 b.] Collectors, etc., issuing stamps before payment.

make seizures.

3167. Revenue officers disclosing oper- 3170. ations of manufacturers, etc.;

District attorney or marshal accepting or demanding anything for compromise of violation of internal revenue laws.


certain manufactures; pen- 3171. Officers suffering injuries may
maintain suit for damages.
Falsely assuming to be a revenue

3168. Officers not to be interested in

3169. Officers of internal revenue, etc., 5448.

guilty of extortion, receiving unlawful fees, and other un- [5448 a.] Falsely assuming to be a lawful acts. United States officer. [3169 a.] Laws imposing punishment 5484. Extortion by internal revenue on internal revenue officers informers.

applied to certain other 5497. Embezzlement by internal reve-
classes of persons.
nue officer or employee.




319. Commissioner of internal revenue. 349. Solicitor of internal revenue. Act 320. Chief clerk of bureau.

July 31, 1894.

321. Duties of commissioner.

322. Deputy commissioner of internal

Extract from Appropriation Act. Salaries in commissioner's office. 3671. Estimates of expenses of collecting the internal revenue.


323. Duties of deputy commissioner.

SEC. 3140, as amended by the act of February 27, 1877 (19 Stat. 240). The word "State," when used Definitions. 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.

Act 27 Feb., 1877.

See the following additional definitions from the Revised


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Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, 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.

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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.

SEC. 3141. For the purpose of assessing, levying, and collecting the taxes provided by the internal revenue laws, the President may establish convenient collection districts, 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

Collection districts.

said district: Provided, That the number of districts in State shall not exceed the number of Represenany tatives 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 Representatives to which any such State was so entitled: And provided further, That in the State of California the error corrected 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.


by amendment. Act Feb.

27, 1877 (19 Stat. 20).

By successive consolidations the number of collection districts has been reduced from 240 in 1866 to 63, the present number. The reduction to 63 was made by executive order of May 21, 1887.

Following is a list of the collection districts and collectors' offices in the United States as at present established. The irregular numeration of districts in some cases is caused by the retention of the original numeration of districts with which others have been consolidated.

ALABAMA. Collector's office, Birmingham.

ALASKA. Attached to district of Oregon. Collector's office, Portland.


Consolidated with New Mexico. Collector's office, Santa Fé, New Mexico.

ARKANSAS. Collector's office, Little Rock.

CALIFORNIA. First district, collector's office, San Francisco;

fourth district, collector's office, Sacramento.

COLORADO. Collector's office, Denver.
CONNECTICUT. Collector's office, Hartford.

NORTH DAKOTA. Consolidated with Nebraska. Collector's office, Omaha, Nebraska.

SOUTH DAKOTA. Consolidated with Nebraska. Collector's office, Omaha, Nebraska.

DELAWARE. Consolidated with Maryland. Collector's office, Baltimore, Md.

FLORIDA. Collector's office, Jacksonville.

GEORGIA. Collector's office, Atlanta.

IDAHO. Consolidated with Montana. Collector's office, Helena, Montana.

ILLINOIS. First district, collector's office, Chicago; fifth district, Peoria; eighth district, Springfield; thirteenth district, Cairo. INDIANA. Sixth district, collector's office, Lawrenceburgh; seventh

district, collector's office, Terre Haute.

IOWA. Third district, collector's office, Dubuque; fourth district, collector's office, Burlington.

KANSAS. Collector's office, Leavenworth.

KENTUCKY. Second district, collector's office, Owensborough ; fifth district, collector's office, Louisville; sixth district, collector's office, Covington; seventh district, collector's office, Lexington; eighth district, collector's office, Richmond.

LOUISIANA. Collector's office, New Orleans.

MAINE. Consolidated with New Hampshire. Collector's office, Portsmouth, N. H.

MARYLAND. Collector's office, Baltimore.

MASSACHUSETTS. Collector's office, Boston.

MICHIGAN. First district, collector's office, Detroit; fourth district, collector's office, Grand Rapids.

MINNESOTA. Collector's office, St. Paul.

MISSISSIPPI. Consolidated with Louisiana. Collector's office, New Orleans, La.

MISSOURI. First district, collector's office, St. Louis; sixth district, collector's office, Kansas City.

MONTANA. Collector's office, Helena.

NEBRASKA. Collector's office, Omaha.

NEVADA. Consolidated with fourth district of California. Col

lector's office, Sacramento, Cal.

NEW HAMPSHIRE. Collector's office, Portsmouth.

NEW JERSEY. First district, collector's office, Camden; fifth district, collector's office, Newark.

NEW MEXICO. Collector's office, Santa Fé.

NEW YORK. First district, collector's office, Brooklyn; second district, New York; third district, New York; fourteenth district, Albany; twenty-first district, Syracuse; twenty-eighth district, Rochester.

NORTH CAROLINA. Fourth district, collector's office, Raleigh; fifth district, collector's office, Asheville.

OHIO. First district, collector's office, Cincinnati; tenth district, collector's office, Toledo; eleventh district, collector's office, Springfield; eighteenth district, collector's office, Cleveland. OREGON. Collector's office, Portland. PENNSYLVANIA. First district, collector's office, Philadelphia; ninth district, collector's office, Lancaster; twelfth district, collector's office, Scranton; twenty-third district, collector's office, Pittsburgh.

RHODE ISLAND. Consolidated with Connecticut. Collector's office, Hartford, Conn.

Collector's office, Columbia.

SOUTH CAROLINA. TENNESSEE. Second district, collector's office, Knoxville; fifth district, collector's office, Nashville.

TEXAS. Third district, collector's office, Austin; fourth district, collector's office, Dallas.

UTAH. Consolidated with Montana. Collector's office, Helena, Mont.

VERMONT. Consolidated with New Hampshire. Collector's office, Portsmouth, N. H.

VIRGINIA. Second district, collector's office, Richmond; sixth district, Lynchburg.


Consolidated with Oregon. Collector's office, Port

land, Oregon.

WEST VIRGINIA. Collector's office, Parkersburg.

WISCONSIN. First district, collector's office, Milwaukee; second district, collector's office, Madison.

WYOMING. Consolidated with Colorado. Collector's office, Denver, Colo.

The first internal revenue act (March 3, 1791) divided the country into 14 collection districts, each composed of a State, and each in charge of a supervisor. The act of July 22, 1813, divided the States into 191 collection districts, with a collector and assessor in each.

In regard to the authority of the President to divide the United States into collection districts, see 10 Opinions Atty.Gen. 469; 12 ibid. 55; 14 ibid. 215.

SEC. 3142. The President, by and with the advice

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