1884, July 5, ch. 331, post, p. 468. 1885, Mar. 3, ch. 343, post, p. 484. — designation and powers of. R. S., SS 3177, 3277, 3286, 3318. -laws applicable to. R. S., SS 3167 3169, 3171. Revenue officers may administer oaths, &c. R. S., SS 183, 3165. Officers injured And he may, at his discretion, assign any such agent to duty under the direction of any officer of internal 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 inspectors of tobacco, snuff, and cigars and 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, by sections thirty-one hundred and seventy-seven, thirty-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 internalrevenue agents, in the same manner as if such agents were specially named in each of said sections. And all the provisions of sections thirty-one hundred and sixtySeven, thirty-one hundred and sixty-eight, thirty-one 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. [R. S., § 3165.] That section thirty-one hundred and sixty-five be amended by inserting in line four, after the words "by law", the words "or regulation authorized by law". [R. S., § 3171.] That section thirty-one hundred and seventy-one in discharge of be amended by striking out "for or on account of any act by him duty may recover done", and inserting in the discharge of his duty". damages; R. S., § 3171. ors. R. S., § 3148. 1885, March 3, ch. 343, post, p. 484. 3 Dillon, 284. 15 C. Cls., 446. 17 C. Cls., 53. 21 C. Cls., 128. 118 U. S., 81. Collectors' salaries in lieu of commissions, &c. R. S., § 3145. That the act entitled "An act to amend existing customs and internal-revenue laws, and for other purposes ", approved February eight, eighteen hundred and seventy-five, be amended as follows namely: That section twelve be amended to read as follows: "SEC. 12. That each collector of internal revenue shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue. Allowances shall also be made in like manner for salary and office expenses of collectors, all of which shall be in lieu of the salary and commissions heretofore provided by law: Provided, however, That the salaries of collectors shall be fixed at two thousand dollars each per annum where the annual collections amount to twenty-five thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maximum limit of four thousand five hundred dollars; Which latter sum shall be allowed in all cases where the collections amount to one million of dollars or upward; Collector may And the collector shall have power to revoke the appointment of revoke appoint- any such deputy, giving such notice thereof as the Commissioner of ment of deputies, Internal Revenue may prescribe, and to require and accept bonds or require bonds; ac- other securities from any deputy; and actions upon such bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. tions on such bonds. Each such deputy shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is by law vested in the collector himself; But each collector shall, in every respect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done, by any of his deputies while acting as such." And that section thirteen of said act be amended so as to read as follows: "SEC. 13. That there shall be further paid, after the account thereof has been rendered to and approved by the proper officers of the Treasury, to each collector, his necessary and reasonable charges for advertising, stationery, and blank books used in the performance of his official duties, and for (1) 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; Deputy collector's authority and responsibility. R. S., § 3148. Collector to have certain allow ances for expenses, &c. R. S., § 3145. 17 C. Cls., 53. Provided, That the Secretary of the Treasury, on the recommenda- - and further altion of the Commissioner of Internal Revenue, be authorized to make lowance in certain such further allowances, from time to time, as may be reasonable, cases. in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such allowances; But no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in which the services were rendered. But the total net compensation of a collector shall not in any case exceed four thousand five hundred dollars a year; 15 C. Cls., 446. 16 C. Cls., 74, 88. -compensation limited. 21 C. Cls., 128. 118 U. S., 81. And no collector shall be entitled to any portion of the salary per--not entitled to taining to the office unless such collector shall have been confirmed salary unless conby the Senate, except in cases of commissions to fill vacancies occur- firmed by Senate. ring during the recess of the Senate." ASSESSMENT AND COLLECTION. SEC. 3. That the Revised Statutes be amended as follows, namely: Annual returns That section thirty-one hundred and seventy-three be amended of persons liable by striking out all after the said number, and substituting therefor to tax. the following: Substitute for R. S., § 3173. 1890, Oct. 1, ch. [R. S., § 3173.] "It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, stamp, or tax imposed by law, when not otherwise provided for, 1244, §§ 26, 53, in case of a special tax, on or before the thirteenth day of April in post, pp. 862, 869. each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy collector of the district where located, of the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, partnership, firm, association or corporation is liable: Annual returns Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, of persons liable wares, and merchandise, articles or objects liable to pay any duty, to tax; when may tax, or license, shall fail to make and exhibit a list or return required collector. be made by deputy by law, but shall consent to disclose the particulars of any and all NOTE. (1) But the use of penalty envelopes is authorized by 1884, July 5, ch. 234, § 3. post, p. 467. SUP R S—15 -in case of ab sence of person, deputy collector to leave notice, &c. make returns, or returns. 116 U. S., 617. the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any special tax as aforesaid, then, and in that case, it shall be the duty of the deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person: Provided further, That in case any person shall be absent from his or her residence or place of business at the time a deputy collector shall call for the annual list or return and no annual list or return has been rendered by such person to the deputy collector as required by law, it shall be the duty of such deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post-office, a note or memorandum, addressed to such person, requiring him or her to render to such deputy collector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation. Proceedings in And if any person on being notified or required as aforesaid shall case of neglect to refuse or neglect to render such list or return within the time required of making false as aforesaid or whenever any person who is required to deliver a monthly or other return of objects subject to tax fai.s to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any under-valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof. Collector may The collector may summon any person residing or found within examine persons the State in which his district lies; and when the person intended and papers. to be summoned does not reside and cannot be found within such State, he may enter any collection district where such person may be found, and there make the examination herein authorized. Penalties added to tax may be collected after tax is paid; amending R. S., § 3176. Collector, &c., on all property. Proceedings for seizure and sale of And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned." [R. S. $3176.] That section thirty-one hundred and seventy-six be amended by striking out the words "in all cases" in the nineteenth line, and inserting, after the word "tax" in the twentieth line, the words "unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax." [R. S. $3183.] That section thirty-one hundred and eighty-three be amended by adding the words "excepting only when the same are in payment for stamps sold and delivered; but no collector or deputy collector shall issue a receipt in lieu of a stamp representing a tax. That section thirty-one hundred and eighty-six be amended by striking out all after said number, and substituting therefor the following: [R. S. §3186.] "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to property belonging to such person." That section thirty-one hundred and ninety-seven of the Revised real estate for tax- Statutes be amended by striking out all after the said number and substituting therefor the following: es. [R. S., $3197.] "The officer making the seizure mentioned in the preceding section shall give notice to the person whose estate it is proposed to sell by giving him in hand, or leaving at his last or usual place of abode, if he has any such within the collection-district where said estate is situated, a notice, in writing, stating what particular estate is to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same which time shall not be less than twenty nor more than forty days from the time of giving said notice. Substitute for R. S.. $3197. -notice to owner. The said officer shall also cause a notification to the same effect to public notice. be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post-office nearest to the estate seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue. At the time and place appointed, the officer making such seizure manner of sale. shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee of ten dollars. When the real estate so seized consists of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. If no person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States; otherwise the same shall be declared to be sold to the highest bidder. 118 U. S., 86. purchases for United States. "And in case the same shall be declared to be purchased for the United States, the officer shall immediately transmit a certificate of the purchase to the Commissioner of Internal Revenue, and, at the proper time, as hereafter provided, shall execute a deed therefor, after its preparation and the indorsement of approval as to its form by the United States district attorney for the district in which the property is situate, and shall without delay, cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter shall transmit such deed to the Commissioner of Internal Revenue. "And said sale may be adjourned from time to time by said officer adjournment of for not exceeding thirty days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forwith proceed to again sell said estate in the same manner. "And it is hereby provided, That all certificates of purchase, and deeds of property purchased by the United States under the internal- cates, &c., of purrevenue laws, on sales for taxes, or under executions issued from States under interUnited States courts, which now are, or hereafter may be, found in nal-revenue laws the office of any collector, United States marshal, or United States to be sent to Comdistrict attorney, shall be immediately transmitted by such officers missioner. respectively to the Commissioner of Internal Revenue. And it is hereby further provided, That for the preparation and approval by the United States district attorney of each deed as above required, a fee of five dollars shall be allowed to that officer, to be paid by the United States, and which he shall account for in his emolument returns." That section thirty-two hundred and three of the Revised Statutes be amended by striking out all after said number, and substituting therefor the following: [R. S. § 3203.] "It shall bo the duty of every collector to keep a record of all sales of land made in his collection-district, whether by himself or his deputies, or by another collector, in which shall be set forth the tax for which any such sale was made, the dates of sale. Deeds, certifi chase for United District attor ney's fee for preparing deed, &c. R. S., § 833. Record of sales. Substitute for R. S., § 3203. collector to keep and transmit copy to Commissioner. -deputy to return statement to col lector. -to be delivered seizure and sale, the name of the party assessed and all proceedings in making said sale, amount of feos and expenses, the name of the purchaser and the date of the deed; and said record shall be certified by the officer making the sale. And on or before the fifth day of each succeeding month he shall transmit a copy of such record of the preceding month to the Commissioner of Internal Revenue. "And it shall be the duty of every deputy making sale, as aforesaid, to return a statement of all his proceedings to the collector, and to certify the record thereof. In case of the death or removal of the collector, or the expiration to successor of col- of his term of office from any other cause, said record shall be delivered to his successor in office; lector. - copy of, to be evidence. Commissioner to have charge of real United States un And a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated." That section thirty-two hundred and eight be amended by striking out all after the said number, and substituting therefor the following: [R. S. § 3208.] "The commissioner of internal revenue shall have charge of all real estate which is now or shall become the property estate acquired by of the United States by judgment of forfeiture under the internalder internal-rev- revenue laws, or which has been or shall be assigned, set off, or coneune laws. veyed by purchase or otherwise to the United States in payment of debts or penalties arising under the laws relating to internal revenue, or which has been or shall be vested in the United States by mortgage or other security for the payment of such debts, and of all trusts created for the use of the United States in payment of such debts due them; Substitute for R. S., § 3208. 1879, March 3, ch. 182., par. 4, post, p. 251. 16 Opins., 144, 185, 117 U.S., 151. -may sell or lease same. - to release same And, with the approval of the Secretary of the Treasury, may, at public vendue, and upon not less than twenty day's notice, sell and dispose of all real estate owned or held by the United States aforesaid; And until such sale the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may lease such real estate owned as aforesaid on such terms and for such period as they shall deem expedient." "And in cases where real estate has or may become the property of on payment of the United States by conveyance or otherwise, in payment of or as debt; when. security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury to release by deed, or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives." Tax on distilled spirits accidental- R. S., § 3223. SPECIAL TAXES. Amend section thirty-two hundred and twenty-three of the Revised Statutes by striking out all after the said number, and substituting therefor the following: [R. S. §3223.] "When the owners of distilled spirits in the cases provided for by the two preceding sections may be indemnified against such tax by a valid claim of insurance, for a sum greater than the actual value of the distilled spirits before and without the tax being paid, the tax shall not be remitted to the extent of such insurance. SPECIAL TAXES. SEC. 4. [R. S. §3244.] That section thirty-two hundred and fortyfour of the Revised Statutes be amended as follows, namely, by adding after the fifth clause of said section: 66 No special tax on But no special tax shall be held to accrue on a sale of distilled sales of spirits, spirits, wines, or malt liquors made by a person who is not otherwise &c., by fiduciary, a dealer in liquors, where such spirits, wines, or liquors have been |