Tum xxxv.—IN'1`ERNAL REVENUE.- Ch. 1. 601 T I T L E X X X V . INTERNAL REVENTTE. C H A P T E R O N E . OFFICERS OF HTERNAL REVENUE. Sec. SK-_ 3140. Definition of word "State." 3160. Supervisor’s salarv. 3141. Collection districts. 3161. Officers in charge of exportation and 3142. Collectors. drawbacks. 3143. C'ollectors’ bonds._ _ 3162. Sulperintendents of exports and 3144. Collectors to be disbursing agents. rawbacks may administer oaths. 3145. Collectors' mlarv and allowances. 3163. Supervisor-’s duties and powers. 3146. Accounts of collectors adjusted ac- 3164. Duty of collectors to report violacording to fiscal year. tions of law to district attorney. 3147. Apportionment of compensation of 3165. Revenue officerwho may administer collectors. oaths and take evidence. 3148. Deputv collectors. 3166. Revenue officers authorized to make 3149. Disability or vacancy in office of seizures. collector. 3167. Revenue officers disclosing opera- 3150. Deputy collector, when entitled to tions of manufacturers, &c.; pencollector’ s salary. alty. 3151. Inspectors of tobacco and cigars. 3168. Officers not to be interested in cer- 3152. Agents. tain manufactures; penalty. 3153. Store-keepers and their salaries. 3169. Officers of intemal revenue guilty 3154. Asignment and transfer of store- of extortion, receiving unlawful keepers. fees, and other unlawful acts. 3155. Temporary store-keeper. 3170. District attomey or marshal acce t- 3156. Gaugers. ing or demanding anything ihr 3157. Gaugers’ fees. compromise of violation of inter- 3158. Statement. under oath of fees, &c.; nal-revenue laws. penalty. 3171. Officers suffering injuries may main- 3159. Supervisors. tain suit for damages. Sec. 31-10. The word "State," when used in this Title, shall be con- Definition of the strued to include the Territories and the District of Columbia, where §V0*<lj‘_$*¤*¢;_ such construction is necessary to carry out its provisions. [And where go Jung, 1864, c_ not otherwise distinctly expressed or manifest y incompatible with the 173, s. 182,v. 13. p. intent thereof, the word "person," as_used in this title, shall be con- 303;, Fb 1877 strued to mean and include a partnership, association, company, or cor- 69 Ig 24S1c' poration, as well as a natural person.] _ _ ’ ’ Sec. 3141. For the purpose of assessing, levying,_ and collecting] the _Col1ection distaxes provided by the internal—revenue laws, the Pres1dent may esta lish Y{*°*“· convenient collection-districts, and for that purpose he maysubdivide 1 July, 1862, c. any State, Territory, or the District of Columbia, or may unite two or 119. S- 2. V- 12. P- more States or Territories into one district, and may from time to time *337, June 1864 C. alter said districts: Prwided, That the number of distr1cts in any State 173, s_ 7_ §,_ 13,’p_ shall not exceed the number of Representatives in Congress to which 224. such State was entitled in the Thirty-seventh Congress, except in such 12 July, 1870, c- States as were entitled to an increased representation in the Thirty- gg; '· lv V·16• P-' eighth Congress, in which States the number of districts shall not ex- 27 Fcb_1877’ c_ ceed the number of Re resentativesto which any such State was so cs, ». 19,p. 248. entitled: And xidedfgrrt/cer, That in the State of California the President may estaiilish a number of districts not exceedin the number of Senators and Representatives to which said State [as] `iwas] entitled, in the Thirty-seventh Congress. The legislative appropriation act· for 1877, passed August 15, 1876, c. 287, v. 19, p. 152, reduced the number of internal-revenue districts to one hundred and thirty-one, the reduction to take effect September 1, 1876, or as soon thereafter as might be practicable.
