new district, or, at his discretion, he may make a new appointment of such officer for said district.

(c) RECESS OF SENATE.

For commissions to fill vacancies occurring during recess of Senate, see section 3944 (c) (1).

(d) CROSS REFERENCE.—

For establishment, alteration, and number of collection districts, see section 3650.

SEC. 3942. SUSPENSION.

(a) AUTHORITY.-Collectors may be suspended by the Commissioner for fraud, or gross neglect of duty, or abuse of power.

(b) PROCEDURE.-In case of the suspension of a collector, under the power conferred in subsection (a), the Commissioner shall, as soon thereafter as practicable, report the case to the President through the Secretary for such action as he may deem proper.

SEC. 3943. BONDS.

(a) ORIGINAL EXECUTION.-Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner, under the direction of the Secretary, with not less than five sureties, to be approved by the General Counsel for the Department 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, all public moneys which may come into his hands or possession.

(b) RENEWAL.-Every collector shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary may direct, with such further conditions as the said Commissioner shall prescribe.

(c) SUBSTITUTION.-Every collector shall execute a new bond whenever required so to do by the Secretary, with such conditions as may be required by law or prescribed by the Commissioner, 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 General Counsel for the Department of the Treasury.

(d) FILING.-Said bonds shall be transmitted to the Secretary and filed as he may direct.

SEC. 3944. SALARIES AND OFFICE EXPENSES ALLOWED.

(a) ALLOWANCE.-Allowances shall be made by the Secretary, upon the recommendation of the Commissioner, for salary and office expenses of collectors: Provided, That the Secretary, on the recommendation of the Commissioner, be authorized to make such further allowances, from time to time, as may be reasonable, in cases in which, from the territorial extent of the district, or from the amount of internal revenue taxes 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.

(b) ADJUSTMENT AND LIMIT OF SALARIES.-The salaries of collectors may be readjusted and increased under such regulations as may be prescribed by the Commissioner, subject to the approval of the Secretary, but no collector shall receive a salary in excess of $7,500 per year.

(c) PREREQUISITES TO PAYMENT—

(1) CONFIRMATION BY SENATE.-No collector shall be entitled to any portion of the salary pertaining to the office unless he shall have been confirmed by the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate.

(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 explanation has been rendered to him of the cause of delay.

(d) OBSERVANCE OF FISCAL YEAR.—In adjusting the accounts of collectors, 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 collectors, or delivered to him by his predecessor in office, and the additions thereto;

(2) STAMPS.-The par value of all stamps deposited with him; and

(3) MONEYS.-All moneys collected for penalties, forfeitures, fees, or costs.

(b) CREDITS.-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 COLLECTORS.-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 insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected;

(5) UNCOLLECTED TAXES TRANSFERRED TO SUCCESSOR.-All uncollected 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 commences his collections, transmit to the Commissioner a statement of the collections made by him within the month.

SEC. 3953. MONTHLY ACCOUNT OF GOODS IN BOND.

(a) GOODS STORED IN BOND.-Every collector who has charge of any warehouse in which distilled spirits or articles are stored in bond shall render a monthly account of all such articles to the Commissioner, by whom such account shall be examined and adjusted monthly, so as to exhibit a true statement of the responsibility of such collector thereon. In adjusting such account, the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses.

(b) DISTILLED SPIRITS, TOBACCO, SNUFF, AND CIGARS SHIPPED IN BOND.-Every collector from whose district any distilled spirits, tobacco, snuff, or cigars are shipped in bond, under the provisions of this title, shall render a monthly account of the same to the Commissioner, showing the amount of each article produced and shipped in bond, the amounts of which the exportation is completed according to law, and the amount remaining unaccounted for at the end of each month; also any excesses or deficiencies on the amount originally reported as shipped.

(c) TRANSFER OF POWERS AND DUTIES.

For transfer of powers and duties of Commissioner and his agents in respect to distilled spirits, see section 3170.

SEC. 3954. OTHER ACCOUNTS.

For provisions relating to

Accounts in general-Monthly rendition, see R. S. 3622 as amended by Act of July 31, 1894, c. 174, § 12, 28 Stat. 209 and June 10, 1921, c. 18, § 304, 42 Stat. 24 (U. S. C., Title 31, § 496); period for transmission to Washington, see Act of July 31, 1894, c. 174, § 12, 28 Stat. 209 as amended by Act of March 2, 1895, c. 177, § 4, 28 Stat. 807 and June 10, 1921, c. 18, § 304, 42 Stat. 24 (U. S. C., Title 31, § 78); entry of each receipt and payment, see R. S. 3643 (U. S. C., Title 31, § 525); allocation to appropriation, see R. S. 3623 (U. S. C., Title 31, § 498); delinquency in rendition, see section 3975.

Account of taxes and penalties assessed, see section 3641. SEC. 3955. REPORTS CONCERNING MISCONDUCT OF OFFICERS AND AGENTS.

It shall be the duty of every collector to report to the Commissioner in writing any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same.

SUBCHAPTER C-POWERS AND DUTIES

SEC. 3960. SUPERINTENDENCE OF EXPORTS AND DRAWBACKS.

In any port of the United States where there is more than one collector of internal revenue, the Secretary may designate one of them to have charge of all matters relating to the exportation of articles subject to tax under internal revenue laws; and at any port where he may deem it necessary, there shall be appointed by him an officer to superintend all matters of exportation and drawback, under the direction of the collector. The compensation of the officer last named shall be prescribed by the Secretary. At any port where there is no superintendent of exports, all the duties and services required of such officers shall be performed by the collector of internal revenue designated to have charge of exportation. All the books, papers, and documents in the bureau of drawbacks in the respective ports, relating to the drawback of taxes paid under the internal revenue law, shall be delivered to the collector in charge of exportation.

SEC. 3961. COLLECTION.

For provisions relating to

Authority to collect-Taxes generally, see section 3651 (a) (1); taxes certified by Commissioner, see section 3641; taxes certified by another collector, see section 3651 (b).

Enforcement of law and regulations, see section 3654 (a).

Distraint, see subchapter C of chapter 36.

Seizure and forfeiture, see subchapter D of chapter 36.

Responsibility for acts or omissions of deputy collectors, see section 3654 (b).

SEC. 3962. COMPLETION OF COLLECTIONS.

(a) ACCOUNTS GENERALLY.-Every collector shall complete the collection of all sums assigned to him for collection and shall pay over the same into the Treasury.

(b) PREDECESSOR COLLECTOR'S ACCOUNTS.-In case of the death, resignation, or removal of any collector, all lists and accounts of taxes uncollected shall be transferred to his successor in office as soon as such successor is appointed and qualified, and it shall be the duty of such successor to collect the same.

SEC. 3963. STAMP SUPPLY.

For provisions relating to

Tobacco and snuff, see section 2103.

Cigars and cigarettes, see section 2112 (c).
Playing cards, see section 1832.

SEC. 3964 INFORMATION AND RETURNS.

For provisions relating to

Convass of districts for taxable persons and objects, see section 3600. Entry of premises for examination of taxable objects, see section 3601 (a).

Preparation and execution of lists or returns for taxpayer, see sections 3611 (a) (2), 3612, and 3613.

Notice requiring list or return, see section 3611 (c).

Extension of time for filing miscellaneous tax returns, see section

3634.

SEC. 3965. ADMINISTRATION OF OATHS AND TAKING OF TESTIMONY. (a) IN GENERAL.

See section 3632.

(b) OATHS TO EXPENSE ACCOUNTS.-Collectors are required, empowered, and authorized, when requested, to administer oaths, required by law or otherwise, to accounts for travel or other expenses against the United States, with like force and effect as officers having a seal; for such services when so rendered no charge shall be made; and no fee or money paid for the services herein described shall be paid or reimbursed by the United States.

SEC. 3966. TOBACCO, SNUFF, CIGARS, AND CIGARETTES.

For provisions relating to

Approval of bonds-Tobacco and snuff manufacturers, see section 2013; cigar and cigarette manufacturers, see section 2033; leaf tobacco dealers, see section 2053; peddlers, see section 2073.

Issuance of certificates-Tobacco and snuff manufacturers, see section 2014; leaf tobacco dealers, see section 2054; peddlers, see section 2074.

Assignment of factory or trade number-Tobacco and snuff manufacturers, see section 2016; cigar and cigarette manufacturers, see section 2035; leaf tobacco dealers, see section 2054.

Examination of inventory-Tobacco and snuff manufacturers, see section 2017; cigar and cigarette manufacturers, see section 2036. Examination of sales statements of dealers, see section 2058.

SEC. 3967. PROHIBITION UPON DISCHARGE OF ANOTHER COLLECTOR'S DUTIES.

No collector shall be detailed or authorized to discharge any duty imposed by law upon any other collector.

SUBCHAPTER D-COVERING OF COLLECTIONS INTO THE TREASURY

SEC. 3970. DEPOSITORIES FOR COLLECTIONS

The Secretary is authorized to designate one or more depositories in each State, for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the Treasury Department.

SEC. 3971. DEPOSIT OF COLLECTIONS.

(a) GENERAL RULE.-Except as provided in subsection (b), the gross amount of all taxes and revenues received under the provisions of this title, and collections of whatever nature received or collected by authority of any internal revenue law, shall be paid daily into the Treasury of the United States under instructions of the Secretary as internal revenue collections, by the officer receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Commissioner. (b) EXCEPTIONS.

(1) SUMS OFFERED IN COMPROMISE.-Sums offered in compromise under the provisions of section 3761;

(2) SUMS OFFERED FOR PURCHASE OF REAL ESTATE.-Sums offered for the purchase of real estate under the provisions of section 3795; and

(3) SURPLUS PROCEEDS IN DISTRAINT SALES.-Surplus proceeds in any distraint sale, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for costs and charges of the distraint and sale-shall be deposited with the Treasurer of the United States in a special deposit account in the name of the collector making the deposit. Upon acceptance of such offer in compromise or offer for the purchase of such real estate, the amount so accepted shall be withdrawn by the collector from his special deposit account with the Treasurer of the United States and deposited in the Treasury of the United States as internal revenue collections. Upon the rejection of any such offer, the Commissioner shall authorize the collector, through whom the amount of such offer was submitted, to refund to the maker of such offer the amount thereof. In the case of surplus proceeds from distraint sales the Commissioner shall, upon application and satisfactory proof in support thereof, authorize the collector through whom the amount was received to refund the same to the person or persons legally entitled thereto.

SUBCHAPTER E-DISTRAINT AGAINST DELINQUENT

COLLECTOR

SEC. 3975. WARRANT OF DISTRESS.

When any collector fails either to collect or to render his account, or to pay over in the manner or within the times provided by law, the General Accounting Office shall, immediately after evidence of such delinquency, report the same to the General Counsel for the Treasury Department, who shall issue a warrant of distress against such delinquent collector, directed to the marshal of the district, expressing