§ 32 TITLE 26.--INTEJ deputy by n cellectér, pursuant to mtime 29“ of this title shell be avaliable to his legal representatives and sureties ·to ixfdenmify them for loss or damage accruing from any act er emission of éluty by the deputy sn continuing or succeeding to the duties of such hcollectir. (R. S. `§` 3149; Mar. 1," 1879, c. 125, § 2, 20 Stat. 328.) · ‘ 32. Smile; when- deputy entitled tg collectofs salai·y.—·—·Any deputy ccilheetexf who has performed or may perform, `uuder auiherity of law, the duties- of any collector in'. consequence lei a vacancy in the cfiice of said collector, shall be entitled te receive the salary and expenses ,al1mved by law tolsuch c·e1lecte1·,Va:1d the Secfetary of tIie Treasury may make to Such {Eeputy collector. such allowance in lieu of salaryend expenses ’es he might lawfully make to sbch collector. And such deputy shell net be debarred from receiving such salary and expenses; er allowances in lieu Wthereof, by reason of the holding Of ` exmther Federal office by said collector during the time for whieh su<+h_def>Y1`ty_ acts as collector. But all pa$·me¤ts‘ t0· such deputy collector shall be upon duly audited vouchers. {R. S. § 3150; Mer. 1, 1879, c. 125, § 2, 20 Stat; 329.) F 33. Internal-revenue agents.-—·The Comxnissiouerq of Internal Revenue may, whenever in his judgment the necessities of the service se require, employ competent agents, who shall be QKBWWH and dwigneted as internal-revenue agents, in such member end at such compensation as.may‘ be appropriated for by Congress; and he may, at his discretion, assign any such agent to duty under the direction of any office? of internal revenue, oe to such other specia1,du‘ty» as he may deem xnééesser?. _ ___ h ‘ — . * The agents whose employment is ziuthotizeii by this section shall have elfthe powers br entry and ex¤minati6n'°c0nferred upeu any edicezz of internal revenue, by sections 92, 300, 312, end 3219 of this title; had- all the provisions of said secgons, including those imposing iines, `fortéituree, permltieshor other punishments for the a enforcement, thereof, lehall bejpplicable te the action, of intemalwevemle agents, lin} the same ménher ee it such agents were speciu1ly‘m1med in each of said sections. (Ht S. 5 3152; Mar. 1, 1879, c. 125, § 2,20 Stat. 329; July 7, 1884, e. 331, Q 1, 23 Stat.'172; Ju1ie°13`, 1898, c,V44S, EE 3, 47, 39 Stat. 450, 469; Feb. 25,11903, c. 1775, 5 1,. 32 Stat. 877; Mer. 18, 1904,12. 716, | 1, 83 Stat. 106; `Mzuj. 3, 1917, c, 1%, § 1, 39 Stat. 1090, 1091; Jan. 22, 1925,1:. 87, Title I, {3 Stat. 776, 771; Feb. 10, 1925, c. 200, 43 Stat. 845.) l 34. Dutia of eellecters and ageme.————·Ei·ery collector within his eelleetiee district! and every mternal·-revezme agent shell eee that all leave and regulations relatingf to the collection ef ietemei taxes are faithfully executed end. complied with} end ehell kid i in the prevee;ie¤,‘ deteetikm, and punishment et any fagouds le relation" thereto. And - it ehe,11 he the duty et every Hector ands of every mtemal-Lrevehue egent to *re— ‘ per; to me eemmimener in wrilzing any neglect of duty, ineempeteeey, deliequehey, er mulieaeamre in {mice et any intemhl·revexme owe: er egent of which he may? ebtain kmw1·- edge, with a sletemeni •et all the {acts in each mee, and any evidence sustaining the eeme. (R. S. { 3163; Ma:. 1,,1379, e. 125, 5 2, % Stat. 3%.) ~ e % ’ .
35. Sterekeepers.~—There shall be appointed by the gecretary
of me Treasury meh member et mtemel-revenue sterekeepem ee may be eeeeewry, who shall meh receive mmheeeetiehh in eecerdeeee with the previselehe ct mum: @$6 of Title 5. No emrgfkeepeg shell he engaged ae any either he ,; ; while in the ee:·viee of the Unitw Sthtee, withem; the writtehe e~~ew 1:mle—· eiee ei the Cemmleeieeer etfletefeal Revenue, Every stake? keejper shall take ne eeth .tei thm11ya to perterm the duties wet his emce, eee shall give a hem, te be eppa·e*ved by ,the Gem-·· ~ mimieuer of he Internal Revenue, ter the faithful discharge ei his duties, in such fermend te: meh as the M
RNAL REVENUE 726 sionu may prescribe. (R. S. 9 3153; Aug. 15, 1876, c. 287, § 1, 19 Stat; 152; Jan. 22, 1925, c. 87, Title I, 43 Stat. 764.) 36. Samc.——St0rckecpers shall only receive compensation when rcn<lm·ing actual service. (Aug. 15, 1876, c. 287, 1, 19 Stat, 152.) ‘ “ » · 37. Same; assignment to ¤wareh0use¤.~Except as provided in section 45 of this title, one or more storekéepers shall be assigned by the Commissioner of Internal Revenue to every bonded Q or distillery warehoixse established by Jaw. (Rp S, § 3154.)` _ _ ’ _ 38. Same; temporary é*t0r¢kecpc1·.—~—In cam of the absence 0t_auy inte1·¤al·revcnue storekeepcr by reason of sickness or other cause, thecolléctor having control of the wafehouse may _desigl1ate`a person to lmve temporary charge thereof, who shall, during such absence, perform the duties and receive the pay 'qf the storekécpér for the time he may be so employed, and ishallfor any violation of the law be subject to the same pimlshment as stqrekcepers, (R. S. 9 3155,)` W . 39. Gaugers.-—-The Secretary ct the Treasury shall appoint in evqty c0lleétl 0n¤ district where they may be necessary, one or more internal-revenue gaugers, who hall each take an oath faithfully to perform hisndutlcé, andshsill give bond, with om: or more surcties, satisfactory to the Commissioner of Inlemsl Revenue, for the faithful dlskzlmrga of the duties assigned to him by law ot rcgulatloi1s$—¤nd the penal sum of mid bond shall not be less than $5,000, and said bond shall be renewed or strengthened as the Commissioner ct Internal Revenue may l rcquire._ The duties ot every such gauger shall bé performed under the supervision and direction of the collector of the district tq which `he may be `assigrlécl, or of thé collector in charge oféxports at any port of entry to which he may be l assigned, `Gaugets shall receive compensation only when rendering actual service. (R. B. S 31%; Aug. 15, 1816, c. 287, § 1,- 19 Stat, 152.) · l ° ',_§` ` 40. Same; fges and expcnses.—Gaugers shall be entitled to p1Y€C€iV€ such fees, to be clcterminad by the quagtlty gauged, as may hg prescribed by tha·1C0mmlissl0¤ék at Internal Revenue; and said fees, together with `tlneir actual and necessary
traveling expenses, shall be vermad by their oaths, and shall
be paid by the United States monthly; (R. S. { 3157.) 4 -41.- Same; 'awignment tb distillerim, and w farth.-Gzmgem ’ may bel assigned td duty at distilleries, rcctiiylng pozxscs, ar wherever gauging is required to be dom. (Augl 27, 1894,. c. 349, {65; 28 Statl 567.*) . ; Q . 42. Samv; wmpensktiem far gauging fruit Lundy, ar when delailed fur special duty.-Gaugers employed in gauging fruit]
brahqy, and gaixgers specially dctallgd for special duty under
l·the/direction of the Qommmslcncx ufl,-Iutexxiall Revenue, mqly M l paid; at tm` discretion of the Commissioner Gf~IBt&PI1§lFR€%’&· l nue, either by meg to lm determined by the quantity gaugcd, E or by a daily ccmpeimstiem while actually employed; and in fcalculuting the daily c0mpc¤@l:i<m été all guxxgvezsz mid by E fees, the quantity gmsgéd for whlcl; are paid may be deter- J mined by jlivlcling the ag l ta gamma at spirits gmxgéd by the number of days em which the gauge: was ncmally em-‘ A , played dqring tha. month,. (1¤lyl 7; »1%8», c. 52*1; 51; 30 Stat.
856; Jan. 22; 1925, c. ST, Title I, 43 Stat. 764.) » , 43. Gaulgefa mmr¤»s.--—Ex*éry gaulger shall, ander such regu? las may be by the ‘00mmis~si<mc:· of Internal Ravenna, make A daily mmm to the crollecmr at his district} giving a true acmumz, in clétslllé of all articles gauged and pmved nr by him, and for whom, and the mxmbér and`
§ kind 'nt stamps used by him, (R. Sl 5 wi.) l ‘ _· 44, Stymlmepexs ué af dutlm by am §§cm·i· l _; ¢¢p¤k§&cn.·—-··'Hm mry or t_he` }_ may, hpon the x· e¤datf¢m dt the Cpmmlssiouer ot Internal Bevemm, the dutiu at storekeeperl and
