73d C ONGRESS . SESS. II . CH. 277 . MAY 10, 1934 . tary may designate one of the Assistant General Counsel to act as the General Counsel during the absence of the General Counsel . The General Counsel, with the approval of the Secretary, is author- ized to delegate to any Assistant General Counsel any authority, duty, or function which the General Counsel is authorized or required to exercise or perform . The Assistant General Counsel appointed by the Secretary may be appointed and compensated without regar d to t he pro vision s of t he Clas sifica tion A ct of 1923, as amended, and the Civil Service laws and shall receive compensa- tion at such rate (not in excess of $10,000 per annum) as may be fixed by the Secretary . The rate of compensation of any person appointed under the provisions of this subsection shall be subject to the reduction applicable to officers and employees of the Federal Government generally . (b) The offices of General Counsel for the Bureau of Internal Reve nue, Ass ista nt G ene ral Coun sel for the Bur eau of I nter nal Revenue, Solicitor of the Treasury, and Assistant Solicitor of the Treasury are hereby abolished . The powers, duties, and functions of such offices are hereby transferred to the General Counsel . This sub- section shall take effect when the General Counsel first appointed under sub section ( a) qualif ies and t akes offi ce . (c) Nothing in this section shall be construed to affect the duties, powers, or functions imposed upon, or vested in the Department of Justice, or any officer thereof, by existing law . SEC. 513 . ASS ISTANT S IN THE TRE ASURY . The Secretary of the Treasury is authorized (without regard to the Classification Act of 1923, as amended, and the Civil Service laws) to appoint and fix the compensation of five assistants at rates of compensation of not to exceed $10,000 per annum, but the rates so fixed shall be subject to the reduction applicable to officers and em- ployees of the Federal Government generally . T he S ec re ta r y is authorized to delegate to such assistants any authority, duty, or function which he is authorized or required to exercise or perform . Whenever the President declares by Executive order that the emerg- ency requ iring the appointm ents unde r this se ction has ceased t o exist, the pe rsons appoin ted un der th is sec tion sh all ce ase to hold office under this section, and the power of the Secretary under this section shall termin ate. SEC. 514 . PENALTIES AND AWARDS TO INFORMERS WITH RESPECT TO ILLEGA LLY PRODUCED P ETROLEUM . (a) Any person liable for tax on any income from illegally pro- duced petroleum, who willfully fails to make return showing such income within the time prescribed by law or 30 days after the enact- ment of this Act, whichever- expires later, shall, in addition to all other penalties prescrib ed by law , be liab le to a c ivil pena lty of $5 00 plus $50 fo r each day d uring which such fa ilure contin ues . (b) Any person not an officer or employee of the United States who furnishes to the Commissioner or any collector original informa- tion leading to the recovery from any other person of any penalty under this section may be awarded and paid by the Commissioner a compensation of one-half the penalty so recovered, as determined by the Comm iss ione r. (c) As used in this section, the term "income from illegally pro- duced petroleum" means any income (not shown on a return made within the time prescribed by law or 30 days after the enactment of this Act, whichever expires later) arising out of any sale or pur- chase of crude petroleum withdrawn from the ground subsequent to Designated offlees abolished. Powers, etc., trans- ferred to the General Counsel ; effective date. Exist ing powe rs of Department of Justice not h ereby aff ected . assistants in the Treasury. Appointment . Pay. 759 A MEN DMEN TS TO PRIOR ACTS AND MISCELLA- NEOIIS. Duties to be pre- scribed . Termination, by Ex- ecutive order . Penalties and awards with respe ct to ill egall y produced petroleum . Spe cia l additio nal penalties for willful failure to report in- come . Reward authorized . "Income fr om ille- gal ly u produced et ro
