Page:United States Statutes at Large Volume 20.djvu/354

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FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 329 That section thirty-one hundred and nfty-two of the Revised Statutes R. s. 3152, be amended by striking out all after the number thereof, and inserting A’“°¤d°d· in lieu thereof the following: “ The Commissioner of Internal Revenue may, whenever in his judg- Internal-revenue ment the necessities of the service so require, employ competent agents, "3°“***· not exceeding at any time thirty-tive in number, to be paid such com- Nami-er. pensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose; and he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary; and no general or special agent or inspector, by whatever designation Greater numberhe may be known, of the Treasury Department, in connection with the prohibitedinternal revenue, except inspectors of tobacco, snuil, and cigars, and except as provided for in this title, shall be appointed, commissioned, employed, or continued in office. “The agents whose employment is authorized by this section shall be Titleknown and designated as internal-revenue agents, and they shall have all the powers of entry and examination conferred upon any officer of Powers. internal revenue, by sections thirty-one hundred and seventy-seven, R- S- 3177- thirty-two hundred and seventy-seven, thirty-two hundred and eighty- Q six, and thirty-three hundred and eighteen of the Revised Statutes; and Rf SQ 3318: all the provisions of said sections, including those imposing lines, for- Laws applied to feitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections. "And all the provisions of sections thirty-one hundred and sixty-seven, R- S- 3167- thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, g- and thirty-one hundred and seventy-one of the Revised Statutes shall R;S:3171: apply to internal-revenue agents as fully as to internal-revenue officers." That section thirty-one hundred and sixty-tive be amended by insert- R. S. 3165, ing in line tour, after the words " by law", the words “ or rewlation Am°”d°d· authorized bylaw". That section thirty-one hundred and seventy-one be amended by R. S. 3171, striking out “ for or on account of any act by him done", and inserting Am‘*¤d°d· “ in the discharge of his duty”. That the act entitled “An act to amend existing customs and internal- 1875, oh. 36, revenue laws, and for other purposes ", approved February eighth, 18 Smgo 307: eighteen hundred and seventy-tive, be amended as follows namely: That Am°" °d‘ section twelve be amended to read as follows:

  • ‘ Sec. 12. That each collector of internal revenue shall be authorized Deputy collecto appoint, by an instrument in writing under his hand, as many dep- *0*** of *¤i°1`¤¤I

uties as he may think proper, to be compensated for their services by r°V°""6‘ such allowances as shall be made by the Secretary of the Treasury, upon the reconnnendation of the Commissioner of Internal Revenue. Allow- AU°“’¤¤¢°¤ *0 ances shall also be made in like manner for salary and office expenses of °°H°°t°"" collectors, all of which shall bein lieu of the salary and commissions _ heretofore provided by law: Provided, hmcerer, That the salaries of col- Salimés- lectors shall be tixed at two thousand dollars each per annum where the annual collections amount to twenty-ive thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maximum limit of four thousand five hundred dol- Maximum. lars; which latter sum shall be allowed in all cases where the collections amount to one million of dollars or upward; and the collector shall have Revocation of power to revoke the appointment of any such deputy, giving such notice <l¤P¤*5"¤ ¤»PP°i¤*· thereofas the Commissioner of Internal Revenue may prescribe, and to “‘°"*· require and accept bonds or other securities from any deputy; and Bonus, actions upon such bonds may be brought in any appropriate district or circuit court ot'the United States; which courts are hereby given jurisdiction of such actions concurrentlywith the courts of the several States. Each such deputy shall have the like authority in every respect to col- _Power¤ of depulect the taxes levied or assessed within the portion of the district assigned tm-