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make to such collector. And such deputy shall not be debarred from receiving such salary and commissions, or allowances in lieu thereof, by reason of the holding of another Federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited vouchers.

SEC. 3151, relative to inspectors of tobacco and cigars, repealed by act

of August 4, 1886. (24 Stat., 218.) Internal.reve- SEC. 3152, as amended by section 2, act of March 1, 1879 (20 Stat., nuo agents.

327); act of July 7, 1884. (23 Stat., 172). The Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ competent agents, not exceeding at any time tuenty in number, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose; and he may, at his discretion, assigu any such agent to duty under the direction of any officer of in. ternal revenue, or to such other special duty as he may deem necessary; and no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with the internal revenue,

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 known and designated as internal-revenue agents, and they shall have all the powers of entry and

examination conferred upon any officer of internal revenue, Socs. 3177, 3277, by sections thirty-one hundred and seventy-seven, thirty 3286, 3318.

two hundred and seventy-seven, thirty two hundred and eighty-six, and thirty-three hundred and eighteen of the Revised Statutes; and all the provisions of said sections, including those imposing fines, forfeitures, 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. Secs. 3167, 3168, And all the provisions of sections thirty-one hundred 3169, 3171.

and sixty-seven, thirty-one hundred and sixty-eight, thirtyone hundred and sixty-nine, and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal. revenue agents as fully as to internal-revenue officers.

The legislative, executive, and judicial appropriation act, approved July 7, 1884 (23 Stat., 172), provided that there shall not be employed exceeding twenty agents, in lieu of the number then authorized by law.

Before this act the number authorized was thirty-five. Ten additional (SEC. 3152a.] Section 3, act of June 13, 1898 (30 Stat., 450). internal-revenue agents author. And the Commissioner of Internal Revenue is authorized.

ized to employ ten agents, to be known and designated as internal-revenue agents, in addition to the number now authorized in section thirty-one hundred and fifty-two of the Revised Statutes as amended, and the existing provisions of law in all other respects shall apply to the duties,

compensation, and expenses of such agents. Twenty addi

SEC. 47. Act of June 13, 1889. (30 Stat., 450.) That the Comtional clerks and author. missioner of Internal Revenue, with the approval of the Sec

retary of the Treasury; shall make all needful rules and

agents ized.

regulations for carrying into effect the provisions relating to the manufacture and sale of mixed flour, being section thirty-five to section forty-nine, both inclusive, of this Act, and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying said last-mentioned provisions of this Act into effect, is hereby authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number.

[Extract from legislative, executive, and judicial appropriation act

approved March 3, 1885. (23 Stat., 404.)]

Provided further, That the compensation of the Compensation chief of the internal-revenue agents shall not exceed ten dollars per day, and of the other agents not exceeding seven dollars per day each; and for per diem in lieu of subsistence, while traveling on duty, said agents shall receive at a rate to be fixed by the Secretary of the Treasury, not exceeding three dollars per day. * *

Nothing in section 4, act of August 5, 1882 (22 Stat., 255), shall be construed to prevent the Commissioner of Internal Revenue from detailing one revenue agent for duty in his office. (Ap

pendix, p. 401.) SEC. 3153, as amended by act August 15, 1876 (19 Stat., 152). and their salaThere shall be appointed by the Secretary of the Treasury ries. such number of internal revenue store-keepers as may be necessary, who shall each receive such compensation, not exceeding four dollars a day, to be paid monthly by the United States, as may be determined by the Commissioner of Internal Revenue. No store-keeper shall be en. gaged in any other business while in the service of the United States, without the writteu permission of the Commissioner of Internal Revenue. Every store-keeper shall Bond. take an oath faithfully to perform the duties of his office, and shall give a bond, to be approved by the Commissioner of Internal Revenue, for the faithful discharge of his duties, in such form and for such amount as the Commissioner may prescribe.

Storekeeper's bond. Form 50 revised.

Department Circular No. 26, February 20, 1893, division of appointments. Appointment of storekeepers, gaugers, and storekeepers and gaugers in the Internal-Revenue Service.

(39 Int. Rev. Rec., 69.) [Extract from legislative, executive, and judicial appropriation act approved August 15, 1876. (19 Stat., 152.)] Hereafter no store-keeper shall receive a greater compen. Compensation

limited. sation than four dollars per day; and said gaugers and store-keepers respectively shall only receive compensation when rendering actual service.

Henry B. McNeil v. The United States. (35 Int. Rev. Rec., 15; 23 Ct. Clms., 413.) [Sec. 3153a.] Extract from legislative, erecutive, and judicial appro. Office of store priation act, August 15, 1876 (19 Stat., 152). That the Secretary keeper and gauof the Treasury may, apon the recommendation of the Commissioner of Internal Revenue, impose the duties of storekeeper and gauger upon one officer, where the

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amount of spirits produced at the distillery to which such officer may be assigned, is not sufficient in the judgment of the Commissioner to warrant the employment of two officers to perform the separate duties of storekeeper and gauger. The Secretary of the Treasury may issue a com

mission to such officer as storekeeper and gauger, but the Compensation. compensation for his services as storekeeper and gauger

shall be that of storekeeper only. And the said officer

shall before entering upon the discharge of such duties Bond. give a bond in the penal sum of not less than five thousand

dollars for the faithful performance of the combined duties of storekeeper and gauger.

Storekeeper and gauger's bond. Form 504 revised. (SEC. 31536.) Extract from section 2 of the legislatire, erecutive, and judicial appropriation act, approved June 21, 1879 (21 Stat., 23). Hereafter storekeepers at distilleries that mash less than

sixty bushels of grain per day shall be allowed not exceed. Compensation ing fifty dollars per month. But when one person acts as at small distill. eries.

storekeeper and gauger, his salary shall not exceed four dollars per day for the time actually employed.

Storekeepers are not assigned to distilleries of this capacity, but storekeepers and gaugers. [SEC. 3153c.] Extract from legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1885, approved July 7, 1884 (23 Stat., 172).

Hereafter storekeepers, or storekeepers and gaugers, who are assigned to distilleries whose registered capacity is twenty bushels or less, shall receive two dollars per day for their services.

Same provision in appropriation act for fiscal year 1886. (23

Stat., 404; Supp. R. S., Vol. 1, p. 484.) Storekeeper [SEC. 315:1d.] Section 64, act August 28, 1894. (28 Stat., 509.) and gauger, a8. signment of

That the officer holding the combined office of storekeeper and gauger, under the provisions of the legislative, executive, and judicial appropriation act, approved August fifteenth, eighteen hundred and seventy-six (Nineteenth Statutes, page one hundred and fifty-two), may be assigned by the Commissioner of Internal Revenue to perform the separate duties of a storekeeper at any distillery, or at any general or special bonded warehouse, or to perfornı any of the duties of a gauger under the internal. revenue laws. And the said officer, before entering upon the discharge of such separate duties, shall give a bond to be approved by the Commissioner of Internal Revenue for the faithful discharge of his duties in such form and for such amount as the Commissioner may prescribe.

Assignments of storekeepers and gaugers must be made by the Commissioner of Internal Revenue upon the recommendation of the collector. They may be transferred for service from one distillery to another upon the recommendation of the col. lector of the district. The one assignment to the separate duties of a gauger continues in force so long as he is continuously

employed as such. (Vol. I Treas. Dec.(1899), No. 20695.) Assignment SEC. 3154. One or more storekeepers shall be assigned and transfer of storekeepers.

by the Commissioner of Internal Revenue to every bonded or distillery warehouse established by law; and any store

1876.

keeper may be transferred

by the Commissioner Act Aug. 15, of Internal Revenue, from one warehouse to another.

In the original section power was given to supervisors of internal revenue to transfer storekeepers, but those offices were

abolished by the act of August 15, 1876. (19 Stat., 143.) [SEC. 3154a.] Section 6s, act of August 28, 1894. (28 Stat., 509.) Compensation. That storekeepers, and storekeepers and gaugers, when transferred from one distillery to another, either in the same district or in different districts, shall receive compensation not exceeding four dollars per day during the time necessarily occupied in traveling from one distillery to the other, together with actual and necessary traveling expenses.

This section will not authorize the payment to storekeepers and storekeepers and gaugers of per diem and expenses except when traveling "from one distillery to another," as therein speci

fied. (Vol. I, Comp. Dec. (1895), 242.) SEC. 3155. In case of the absence of any internal-revenue Temporary storekeeper by reason of sickness or other cause, the col- storekeeper. lector having control of the warehouse may designate a person to have temporary charge thereof, who shall, during such absence, perform the duties and receive the pay of the storekeeper for the time he may be so employed, and shall for any violation of the law be subject to the same punishment as storekeepers.

Storekeepers’ duties. (0 9 3267, 3271, 3273, 3274, 3287, 3295, 3301, 3302.)

Penalties prescribed in case of storekeepers. ($ 3300, p. 186.)

Concerning designations during temporary absence of storekeepers or storekeepers and gaugers. (Circular letter, October

29, 1895; 41 Int. Rov. Rec., 445.) SEC. 3156. The Secretary of the Treasury shall appoint Gangers. in every collection district where they may be necessary, one or more internal-revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give bond, with one or more sureties, satisfactory to the Commissioner of Internal Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned.

Gauger's bond. Form 39 revised.

Compromise of gauger's bond. (Decision of Secretary Sherman, adverse; 23 Int. Rev. Rec. (1877), 139.)

New bonds can not be accepted from gaugers so as to release old bondsmen from responsibility. (30 Int. Rev. Rec.(1884), 197.)

The right of action on the bond prescribed by section 3156 is reserved to the Government, notwithstanding an indictment, conviction, and sentence under section 3169, unless there is an averment of satisfaction of the latter. (United States r. Cullerton, 8 Biss., 166; 24 Int. Rev. Rec., 68.)

For instructions as to the duties of gaugers, see Regulations, series 7, No.11, revised, Gaugers’ Manual (1900); series 7, No. 11, revised supplement No. 1, Gaugers' Weighing Manual, 1895; and series 7, No. 7, revised, with its supplements.

The offices of gauger, storekeeper, and storekeeper gauger, where the compensation does not exceed $3 per day, or shall not exceed in tbe aggregate $500 per annum, are not subject to competitive examination or registration, but persons appointed to said offices are subject to an examination to be prescribed by the Secretary of the Treasury, and to be taken before appointmont, when possible. (Circular No. 538, revised; Vol. 2, Treas.

Dec., No. 21397.)
[SEC. 3156a.] Section 65, act August 28, 1894 (28 Stat., 509),
That internal revenue gaugers may be assigned to duty at
distilleries, rectifying houses, or wherever gauging is re-
quired to be done, and transferred from one place of duty to
another, by the Commissioner of Internal Revenue, in like
manner as storekeepers and storekeepers and gaugers are
now assigned and transferred.

Gaugers' returns. (Ø 3291, p. 174.)
Penalties prescribed in case of gangers. (Ø Ø 3290, 3292, p. 174.)
Gauging instruments to be prescribed by the Commissioner.

(Ø 3249, p. 144.) Gangers' fees.

SEC. 3157. Gaugers shall be entitled to receive such fees, to be determined by the quantity gauged, as may be prescribed by the Commissioner of Internal Revenue; and said fees, together with their actual and necessary travel. ing expenses, shall be verified by their oaths, and shall be paid by the United States monthly.

(SEC. 3157a.] Extract from the legislative, executive, and judicial appropriation act, approved June 19, 1878, (20 Stat., 178). And hereafter the compensation of gaugers shall not exceed five dollars per day while actually employed.

(SEC. 31576.) Extract from legislative, executive, and judicial uppropriation act of August 15, 1876, (19 Stat., 143).

gaugers shall only receive compensation when rendering actual service. Gaugers for SEC. 3157c. Act of July 7, 1898 (30 Stat., 656). special duty.

Extract from the act making appropriation to supply deficiencies in the appropriations for the fiscal year ending June 30, 1898, and for prior years, and for other purposes. That gaugers einployed in gauging fruit brandy, and gaugers specially detailed for special duty under the direction of the Commissioner of Internal Revenue,

may be paid, at the discretion of the Commissioner of Compensation. Internal Revenue, either by fees to be determined by the

quantity gauged, or by a daily compensation not to exceed Daily compen: five dollars per diem while actually employed; and in cal

culating the daily compensation of all gaugers paid by fees, the quantity gauged for which fees are paid may be determined by dividing the aggregate gallons of spirits gauged by the number of days on which the gauger was actually employed during the month.

Gaugers' fees, Circular No. 205. Regulations, series 7, No. 5, revised. Gauger's Manual (1900).

False claims. (United States r. Bittinger, 21 Int. Rev. Rer., 342.)

Compensation of internal-revenue gaugers. Former decisions modified as follows:

A ganger may be employed while traveling from one distillery to another under orders or instructions issued by competent authority, although he may not on days while so traveling actually gauge any spirits.

Reimbursement for traveling expenses is not in the nature of compensation, and the traveling expenses of internal-revenue

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