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CHAPTER 44-STOREKEEPER-GAUGERS

Sec. 4010. Appointment and bond.
Sec. 4011. Compensation.
Sec. 4012. Post of duty.
Sec. 4013. Assignment.
Sec. 4014. Transfer.
Sec. 4015. Detail to other districts.
Sec. 4016. Suspension.
Sec. 4017. Daily gauging return.
Sec. 4018. Engagement in other business.
Sec. 4019. Leave of absence.
Sec. 4020. Temporary charge of warehouses.
Sec. 402. Penalties.
Sec. 4022. Rules and regulations.

CHAPTER 44-STOREKEEPER-GAUGERS

SEC. 4010. APPOINTMENT AND BOND.

(a) REQUIREMENT.–There shall be appointed by the Secretary such number of storekeeper-gaugers as may be necessary, who shall each take an oath faithfully to perform his duties, and shall give bond, with one or more sureties, satisfactory to the Commissioner, 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 $5,000, and said bond shall be renewed or strengthened as the Commissioner may require. (b) TRANSFER OF POWERS AND DUTIES.

For transfer of powers and duties of Commissioner and his agents,

see section 3170. SEC. 4011. COMPENSATION.

(a) SALARY.-All storekeeper-gaugers shall be full-time employees, paid upon a per annum basis. No person who was employed as a storekeeper-gauger on April 1, 1929, shall be paid at a rate less than the rate upon which his per diem compensation was based at such time; and no person entering upon such employment after such time shall be paid at a rate less than the minimum rate upon which

per diem compensation of storekeeper-gaugers was based on April 1, 1929.

(b) TRAVELING EXPENSES. --Storekeeper-gaugers, when traveling to or from assignments, or when transferred from one assignment to another, either in the same district or in different districts, shall receive actual and necessary traveling expenses. (c) SUBSISTENCE.--

For subsistence allowed, see section 4012. SEC. 4012. POST OF DUTY.

(a) PRINCIPAL STATION.—The Commissioner shall designate for each storekeeper-gauger a principal station, which shall be held to be the designated post of duty of such employee for the purposes of the Subsistence Expense Act of 1926, c. 457, 44 Stat. 688 (U. S. C., Title 5, c. 16) as amended, and which shall, wherever practicable, be at or near the place of bona fide residence of such employee. Such principal station may be changed from time to time by the Commissioner as circumstances may require. A storekeeper-gauger, when on detail in emergency cases or assignments in the administrative district wherein he is regularly commissioned, shall be allowed subsistence, as well as when detailed for special duty in any other or outside district. (b) TRANSFER OF POWERS AND DUTIES.

For transfer of powers and duties of Commissioner and his agents,

see section 3170. SEC. 4013. ASSIGNMENT.

(a) To BONDED WAREHOUSES. One or more storekeeper-gaugers shall be assigned by the Commissioner to every internal revenue bonded warehouse established by law. (b) To Fruit DISTILLERIES AND WINERIES.—

For authority to assign a storekeeper-gauger to a fruit distillery or

winery, see section 3042. (c) To SPECIAL DUTY.-Storekeeper-gaugers, when not employed upon their regular duties, may be assigned to such duties as the Commissioner shall designate. (d) TRANSFER OF POWERS AND DUTIES.—

For transfer of powers and duties of Commissioner and his agents,

in respect to liquor, see section 3170. SEC. 4014. TRANSFER.

(a) AUTHORIZATION.—The Commissioner may transfer any storekeeper-gauger from one distillery, warehouse, or other place of duty, or from one collection district to another. (b) TRANSFER OF POWERS AND DUTIES.—

For transfer of powers and duties of Commissioner and his agents,

in respect to liquor, see section 3170. SEC. 4015. DETAIL TO OTHER DISTRICTS.

(a) AUTHORIZATION.—The Commissioner is authorized to detail storekeeper-gaugers appointed in one district for special or regular duty in other districts.

(b) ACCOUNTS.-The accounts of storekeeper-gaugers so detailed shall be adjusted and paid in the district where they are appointed the same as if assigned to regular duty, without regard to the number of districts in which they may have been employed in any one month, the same as if all their services had been performed and expenses incurred in the district in which appointed, and the order of the Commissioner transferring storekeeper-gaugers to special work shall be accepted by the General Accounting Office as full authority for proper expenses incurred by said storekeeper-gaugers while so assigned (c) TRANSFER OF POWERS AND DUTIES.–

For transfer of powers and duties of Commissioner and his agents,

in respect to liquor, see section 3170. SEC. 4016. SUSPENSION.

(a) AUTHORIZATION.—The Commissioner may, by notice in writing, suspend from duty any storekeeper-gauger. (b) TRANSFER OF POWERS AND DUTIES.

For transfer of powers and duties of Commissioner and his agents,

in respect to liquor, see section 3170. SEC. 4017. DAILY GAUGING RETURN.

(a) REQUIREMENT.-Every storekeeper-gauger shall, under such regulations as may be prescribed by the Commissioner, make a daily return to the collector of his district giving a true account in detail of all articles gauged and proved or inspected by him, and for whom, and the number and kind of stamps used by him. (b) TRANSFER OF POWERS AND DUTIES.—

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

SEC. 4018. ENGAGEMENT IN OTHER BUSINESS.

No storekeeper-gauger shall be engaged in any other business while in the service of the United States, without the written permission of the Commissioner. SEC. 4019. LEAVE OF ABSENCE.

The general provisions of law relating to annual leave of absence and sick leave of employees in the executive departments shall apply to storekeeper-gaugers. SEC. 4020. TEMPORARY CHARGE OF WAREHOUSES.

(a) AUTHORIZATION.—In case of the absence by reason of sickness or other cause of any storekeeper-gauger assigned to an internal revenue bonded warehouse under subsection (a) of section 4013, the collector 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-gauger for the time he may be so employed, and shall for any violation of the law be subject to the same punishment as storekeeper-gaugers. (b) TRANSFER OF POWERS AND DUTIES.

For transfer of powers and duties of Commissioner and his agents

in respect to liquor, see section 3170. SEC. 4021. PENALTIES.

(a) DELEGATION OF DUTIES.—Whenever any storekeeper-gauger employs any owner, agent, or superintendent of any distillery or internal revenue bonded warehouse, or any person in the service of such owner, agent, or superintendent, or any rectifier or wholesale liquor dealer, or any person in the service of such rectifier or wholesale liquor dealer, to use his brands or to discharge any of the duties imposed upon him by law, he shall, for each offense so committed, be subject to a fine of not more than $1,000. This subsection shall not apply in any case in which the use of the storekeeper-gauger's brand or the discharge of his duties by another has been directed by the Commissioner with the approval of the Secretary under authority of law.

(b) FRAUDULENT INSPECTION, GAUGING, OR PROOF.—Every storekeeper-gauger who makes any false

or fraudulent inspection, gauging, or proof, shall pay a penalty of $1,000, and be fined not less than $500 nor more than $5,000, and imprisoned not less than three months nor more than three years.

(c) UNLAWFUL REMOVAL OF DISTILLED SPIRITS FROM BONDED WAREHOUSE.

For penalty imposed for unlawfully removing or permitting to be

removed distilled spirits from a bonded warehouse, see section 2913. SEC. 4022. RULES AND REGULATIONS.

The Commissioner, with the approval of the Secretary, may prescribe such rules and regulations as may be necessary or proper to carry out the provisions of sections 4011, 4012, 4013 (c), and 4019.

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CHAPTER 45 - INTERNAL REVENUE INSPECTORS

Sec. 4030. Limitation on appointment.
Sec. 4031. Transfer.
Sec. 4032. Suspension.
Sec. 4033. Entry of premises for examination of taxable objects.

CHAPTER 45—INTERNAL REVENUE INSPECTORS

SEC. 4030. LIMITATION ON APPOINTMENT.

For limitation on appointment of inspectors, see section 4000. SEC. 4031. TRANSFER.

(a) AUTHORIZATION.— The Commissioner may transfer any inspector from one distillery or other place of duty, or from one collection district, to another. (b) TRANSFER OF POWERS AND DUTIES.—

For transfer of powers and duties of Commissioner and his agents,

in respect to liquor, see section 3170. SEC. 4032. SUSPENSION.

The Commissioner may, by notice in writing, suspend from duty any inspector. SEC. 4033. ENTRY OF PREMISES FOR EXAMINATION OF TAXABLE

OBJECTS. For authority of inspectors to enter premises for the examination of taxable objects, see section 3601. 494

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CHAPTER 46-MISCELLANEOUS PROVISIONS

Sec. 4040. Posts of duty of employees in field service or traveling.
Sec. 4041. Issue of instructions, regulations, and forms.
Sec. 4042. Suits for damages by internal revenue officers or agents.
Sec. 4043. Actions against revenue oficers.
Sec. 4044. Administration of oaths and taking of testimony.
Sec. 4045. Special authorizations to make seizures.
Sec. 4046. Statement of fees, charges, and allowances.
Sec. 4047. Penalties.
Sec. 4048. Extended application of penalties relating to internal revenue officers.

CHAPTER 46–MISCELLANEOUS PROVISIONS

SEC. 4040. POSTS OF DUTY OF EMPLOYEES IN FIELD SERVICE OR

TRAVELING. The Commissioner shall determine and designate the posts of duty of all employees of the internal revenue service engaged in field work or traveling on official business outside of the District of Columbia. SEC. 4041. ISSUE OF INSTRUCTIONS, REGULATIONS, AND FORMS.

(a) IN GENERAL.- The Secretary shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations, not inconsistent with law, to be used under and in the execution and enforcement of the various provisions of the internal revenue laws; and he shall give such directions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law. (b) RECEIPT OF UNITED STATES SECURITIES.

For authority of the Secretary to issue instructions and regulations governing the receipt by collectors and others of United States securi.

ties, see R. S. 251 (U. S. C., Title 31, § 427). SEC. 4042. SUITS FOR DAMAGES BY INTERNAL REVENUE OFFICERS OR

AGENTS. If any officer appointed under and by virtue of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any injury to his person or property, in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the district court of the United States, in the district wherein the party doing the injury may reside or shall be found. The provisions of this section shall apply to internal revenue agents as fully as to internal revenue officers. SEC. 4043. ACTIONS AGAINST REVENUE OFFICERS.

For authority of revenue officers to have civil suits or criminal prosecutions commenced against them in a state court transferred to a district court, see section 33 of the Judicial Code as amended by the

Act of Aug. 23, 1916, c. 399, 39 Stat. 532 (U. 8. C., Title 28, § 76). SEC. 4044. ADMINISTRATION OF OATHS AND TAKING OF TESTIMONY.

For authority of collectors, deputy collectors, internal revenue officers, and internal revenue agents to administer oaths and take testimony,

see section 3632. SEC. 4045. SPECIAL AUTHORIZATIONS TO MAKE SEIZURES.

For special authorization by the Commissioner to internal revenue oficers to make seizures, see section 8720 (b).

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