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Sec.

3159. (Repealed.) 3160. (Repealed.)

3161. Officers in charge of exportation and drawbacks.

3162. Collectors and superintendents of exports may administer

oaths.

3163 (amended). Duties of collectors and internal revenue agents. 1. Act August 15, 1876. Commissioner may transfer and suspend certain officers.

3164 (amended). Collectors to report violations of law to district attorney.

3165 (amended). Revenue officers who may administer oaths and take evidence.

8. Act August 24, 1912. Oaths to expense accounts.

3166. Revenue officers specially authorized to make seizures.

3167 (amended). Revenue officers disclosing operations of manufacturers, etc.; penalty.

Definitions.

Sec.

3168. Officers not to be interested in certain manufactures; penalty.

3169. Officers guilty of extortion, receiving unlawful fees, and other unlawful acts; penalty. 1. Act March 1, 1879. Collectors, etc., issuing stamps before payment; penalty.

23. Act February 8, 1875. Laws imposing punishment on internal revenue officers applied to certain other classes of per

sons.

3170. District attorney or marshal accepting or demanding anything for compromise of violations of law.

3171 (amended). Officers suffering injuries may maintain suit for damages.

1301 (d). Act February 24, 1919. Advisory Tax Board.

SEC. 3140. [Amended by act of February 27, 1877 (19 Stat., 240).] The word "State," when used in this Title, shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions. And where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word "person," as used in this title, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person.

SEC. 1, R. S. In determining the meaning of the Revised Statutes, or of any act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; * * * the word "person" may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such office, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an "oath" shall be deemed complied with by making affirmation in judicial form.

SEC. 2. The word "county" includes a parish, or any other equivalent subdivision of a State or Territory of the United States.

SEC. 3. The word "vessel" includes every description of water craft or other artificial contrivance used, or capable of being used, as a means of transportation on water.

SEC. 4. The word "vehicle" includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. SEC. 5. The word "company or "association," when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company

or association," in like manner as if these last-named words,
or words of similar import, were expressed.
Person includes corporations. (23 Int. Rev. Rec., 141;
15 Op. Atty. Gen., 230.) The term "corporation," as used in
the acts of Congress touching internal revenue, does not
include a State. The term "person" does not include a
State. (12 Op. Atty. Gen., 176.)

A railroad wholly owned by a State and operated by it is
not taxable under United States revenue laws. (George v.
Atkins, 1 Abb. (U. S.), 22; 8 Int. Rev. Rec., 113.)

When a State engages in commercial business for a profit,
it can not claim exemption from taxation on the principle
that it is a tax on the instrumentalities of the State govern-
ment. (South Carolina v. United States, 39 Ct. Cls., 257;
T. D. 759; 199 U. S., 437; T. D. 961.)

As to the meaning of the term "revenue law."
States v. Hill, 123 U. S., 681.)

(United

The general provisions of Chapters 1 and 2 apply to taxes imposed by subsequent legislation containing no provisions to the contrary. (United States v. Barnes, 222 U. S., 513; T. D. 1751.)

Collection dis

tricts.

SEC. 3141. For the purpose of assessing, levying, and collecting the taxes provided by the internal-revenue laws, the President may establish convenient collectiondistricts, and for that purpose he may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district, and may from time to time alter said districts: Provided, That the number of districts in any State shall not exceed the number of Representatives in Congress to which such State was entitled in the Thirty-seventh Congress, except in such States as were entitled to an increased representation in the Thirty-eighth Congress, in which States the number of districts shall not exceed the number of Representatives to which any such State was so entitled: And provided further, That in the State of California the President may establish a number of districts not ex- Act Feb. 27, ceeding the number of Senators and Representatives to 20). which said State was entitled, in the Thirty-seventh Congress.

The power of the President to change or alter collection
districts considered. (10 Op. Atty. Gen., 469; 12 Op.
Atty. Gen., 51; 14 Op. Atty. Gen., 215.)

Supreme Court will take judicial notice that the United
States is divided into collection districts for revenue pur-
poses. (United States v. Jackson, 104 U. S., 41; 28 Int.
Rev. Rec., 12.)

SEC. 3142. The President, by and with the advice and consent of the Senate, shall appoint for each collection district a collector, who shall be a resident of the same. When two or more collection-districts are united by him, he may designate from among the existing officers of such districts one collector for the new district, or, at his discretion, he may make a new appointment of such officer for said district.

Assessors abolished. Act of December 24, 1872.

The legislative appropriation act for 1877, passed August 15, 1876 (19 Stat., 152), reduced the number of internal-revenue districts to 131.

Verbal error corrected.

1877 (19 Stat.,

Collectors.

Number of col

lectors.

Collector's

bonds.

The appropriation act for 1878, passed March 3, 1877 (19 Stat., 303), reduced the number to 126. (Supp. R. S., 135.)

Executive order of June 25, 1883, as modified by orders of June 30, 1883, and October 13 and December 5, 1883, reduced the number of districts from 126 to 84.

Executive order of February 13, 1884, reestablished the district of Nevada (which in 1883 was consolidated with Fourth California), making the number of districts 85.

The number of districts was reduced from 85 to 63 by Executive order of May 21, 1887. (33 Int. Rev. Rec., 157.) Hawaii constituted an internal-revenue district by act of April 30, 1900 (31 Stat., 141), to take effect June 14, 1900, page 373. (T. D. 157.)

District of Oklahoma established February 6, 1911.

Under existing law there is no limitation placed on the term of office of collectors of internal revenue, and in this respect this office differs from other civil officers of the Government. (Commissioners' reports, 1877 and 1881.) Judicial notice will be taken of the official character and the official acts of the collector and his deputy. (Leach v. Snyder (1886), 112 Pa., 161.)

Regulations relating to leaves of absence of collectors; use of facsimile signatures on official papers not permitted. (T. D. 1716.)

SEC. 238. The commissions of all officers employed in levying or collecting the public revenue shall be made out and recorded in the Department of the Treasury, and the seal of the Department affixed thereto. But the seal shall not be affixed to any such commission before the same has been signed by the President.

SEC. 1. [Act of August 23, 1912 (37 Stat., 381).] On and after October first, nineteen hundred and twelve, the whole number of collection districts for the collection of internal revenue and the whole number of collectors of internal revenue shall not exceed sixty-three.

SEC. 1. [Act of July 16, 1914 (38 Stat., 454, 475).] On and after October first, nineteen hundred and fourteen, the whole number of collection districts for the collection of internal revenue and the whole number of collectors of internal revenue shall not exceed sixty-four.

Collection districts listed on page 47.

SEC. 3143. [Amended by sec. 2, act March 1, 1879 (20 Stat.. 327), and by sec. 5, act March 2, 1895 (28 Stat., 807).] Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; and he shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said Commissioner

shall prescribe; and he shall execute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the Solicitor of the Treasury. Said bonds shall be filed in the office of the Secretary of the Treasury.

Proceedings against delinquent collectors. 3625, 3633, Appendix, p. 666.)

(Secs. 3624,

Claims for credit in suits brought by the United States. (Sec. 951, p. 685.)

Act relative to allowing certain corporations to be accepted as surety. (Act August 13, 1894.) See p. 612.

A bond takes effect upon its acceptance and approval. (19 How., 73.)

Collector approving worthless bonds; liability of collector's bond for loss sustained by Government. (United States v. Thorn, 9 Int. Rev. Rec., 65; Fed. Cas. No. 16493.)

Collectors are liable to prosecution for accepting fraudulent bonds, as well as liable on their official bonds for loss. (United States v. Callicott, 7 Int. Rev. Rec., 177; Fed Cas. No. 14710.)

Collector and deputy collector indicted jointly with others. Allowance to collectors; set-offs. (Hall v. United States, 91 U. S. (1 Otto), 559.)

Gaugers' fees received by collectors; Treasury settlements. (Soule v. United States, 100 U. S. (10 Otto), 8; 26 Int. Rev. Rec., 4.)

Question of credits, time when compensation commences. (United States v. Flanders, 112 U. S., 88; 30 Int. Rev. Rec., 397.)

Due diligence. (United States v. Kimball, 101 U. S. (11 Otto), 725.)

Money received from sale of stamps; use of old form of bond. (United States v. Hough, 103 U. S. (13 Otto), 71.)

Bond not void because district is not stated. (United States v. Jackson, 104 U. S. (14 Otto), 41; 28 Int. Rev. Rec., 12.)

Collectors' receipts; certified transcripts. (United States v. Hunt, 105 U. S. (15 Otto), 183; 28 Int. Rev. Rec., 134.) Evidence. (United States v. Stone, 106 U. S. (16 Otto),

525.)

The addition of a condition, not specifically named in the act of Congress, that obligors shall not be liable if each and every deputy appointed by the collector shall truly and faithfully execute and discharge all the duties of such deputy collector according to law, does not relieve the sureties. Mode of settling accounts of collectors; mode of prosecuting suits, etc. (Chadwick v. United States, 3 Fed., 750.)

Sureties liable for taxes collected and not accounted for. (United States v. Harry Chase, 22 Int. Rev. Rec., 11; Fed. Cas. No. 14788; King v. United States, 99 U. S., 229.)

A bond requiring a faithful performance of official duty is as binding upon the principal and his sureties as if all the statutory duties and official regulations of the office were inserted in the bond. (Pond v. United States, 111 Fed., 995.)

Liability of sureties when duties are imposed on principal by laws subsequent to the execution of the bond. (United States 7. McCartney, 26 Int. Rev. Rec., 28.) This question and other questions relating to sureties on official bonds considered. (30 Int. Rev. Rec., 161, 166.)

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