OFFICERS OF INTERNAL REVENUE
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whatever not provided by law to any person the opera-
tions, style of work, or apparatus of any manufacturer or
producer visited by him in the discharge of his official
duties, or the amount or source of income, profits, losses,
expenditures, or any particular thereof, set forth or dis-
closed in any income return, or to permit any income
return or copy thereof or any book containing any ab-
stract or particulars thereof to be seen or examined by
any person except as provided by law; and it shall be
unlawful for any person to print or publish in any man-
ner whatever not provided by law any income return, or
any part thereof or source of income, profits, losses, or
expenditures appearing in any income return; and any
offense against the foregoing provision shall be a misde-
meanor and be punished by a fine not exceeding $1,000 or
by imprisonment not exceeding one year, or both, at the
discretion of the court; and if the offender be an officer
or employee of the United States he shall be dismissed
from office or discharged from employment.
This section is reenacted without change in section 1311,
Revenue Act of 1921; section 1018, Revenue Act of 1924;
and section 1115, Revenue Act of 1926. See chapter 23,
“Administrative and General Provisions.”
This section applies to internal-revenue agents as fully as
to internal revenue officers. See R. 8. 3152, amended.
(U. 8. C,, sec. 33.)
Sec. 1. [Extract from act of August 15,1876 (19 Stat., or Rin poten
i52).] * * * The powers of transfer, and of sus- vested in Com
pension, of officers conferred upon supervisors by sec- ™ Certain powers,
tion thirty-one hundred and sixty-three of the Revised gic, under sec
Statutes, are hereby vested in the Commissioner of In- upon’ collectors,
ternal Revenue; and all other powers conferred, and
duties imposed, by said section upon supervisors, are
hereby conferred and imposed upon collectors of internal
revenue within their respective districts. In case of the Commissioner
supervision [suspension] of a collector, under the power 1 Nepet fivew
hereby conferred, the Commissioner of Internal Revenue
shall, as soon thereafter as practicable, report the case to
the President through the Secretary of the Treasury for
such action as he may deem proper. * * *
The powers and duties specified in section 3163, Revised
Statutes, at the time of the above enactment of August 15,
1876, were as follows:
“ SEc. 3163. Every supervisor, under the direction of the
Commissioner, shall see that all laws and regulations
relating to the collection of internal taxes, are faithfully
executed and complied with ; and shall aid in the prevention,
detection, and punishment of any frauds in relation thereto,
and examine into the efficiency and conduct of all officers
of internal revenue; and for such purposes he shall have
power to examine all persons, books, papers, accounts, and
premises, to administer oaths, and to summon any person
to produce books and papers, or to appear and testify under
oath before him, and to compel a compliance with such
summons in the same manner as collectors may do. He shall
report in writing to the Commissioner of Internal Revenue