CODIFICATION OF INTERNAL REVENUE LAWS (2) CERTIFICATE OF COMMISSIONER.-No payment shall be made to collectors on account of salaries or office expenses, without the certificate of the Commissioner that all reports required by law or regulation have been received, or that a satisfactory explana- tion has been rendered to him of the cause of delay. (d) OBSERVANCE OF FISCAL YEAR.- In adjusting the accounts of col- lectors, and in the payment of their compensation for services, the fiscal year of the Treasury shall be observed. SEC. 3945. PAYMENT OF ADVERTISING, STATIONERY, AND POSTAGE EXPENSES. There shall be paid, after the account thereof has been rendered to and approved by the General Accounting Office, to each collector, his necessary and reasonable charges for advertising, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business, but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the collector. SUBCHAPTER B-ACCOUNTS, RECORDS, AND REPORTS SEC. 3950. CHARGES AND CREDITS. (a) CHARGEs.-Every collector shall be charged with- (1) TAXEs.- The whole amount of taxes, whether contained in lists transmitted to him by the Commissioner, or by other collec- tors, or delivered to him by his predecessor in office, and the addi- tions thereto; a2) STAMPS.-T he par value of all stamps deposited with him; (3) MONEYs. -A l l moneys collected for penalties, forfeitures, fees, or costs. (b) CREDrrs.-Every collector shall be credited with- (1) PAYMENTS INTO TREAsURY. -All payments into the Treasury made as provided by law; (2) RETURNED STAMPS.- All stamps returned by him uncancelled to the Treasury; (3) TAXES TRANSMITTED TO OTHER COLLECTRS.- - The amount of taxes contained in the lists transmitted in the manner provided in section 3651 (b) to other collectors, and by them receipted as therein provided; (4) TAXES OF INSOLVENT OR ABSCONDED PERSONs.- The amount of the taxes of such persons as may have absconded or become insol- vent, prior to the day when the tax ought, according to the provi- sions of law, to have been collected; (5) UNCOLLECTED TAXES TRANSFERRED TO suCCESSOR. -All uncol- lected taxes transferred by him or by his deputy acting as collector to his successor in office: Provided, That it shall be proved to the satisfaction of the Commissioner, who shall certify the facts to the General Accounting Office, that due diligence was used by the collector; and (6) PROPERTY PURCHASED FOR UNITED STATES.- The amount of all property purchased by him for the use of the United States, provided he faithfully account for and pay over the proceeds thereof upon a resale of the same as required by law. SEC. 3951. QUARTERLY REVENUE ACCOUNT. Collectors shall render their revenue accounts quarterly. SEC. 3952 MONTHLY COLLECTION STATEMENT. Every collector shall, at the expiration of each month after he com- mences his collections, transmit to the Commissioner a statement of the collections made by him within the month. 482
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