J
THE COMMISSIONER OF INTERNAL REVENUE
Sec. 319. There shall be in the Department of the
Som missioner Treasury a Commissioner of Internal Revenue, who shall
of Internal Reve: 1, 5 pointed by the President, by and with the advice
(Contd) and consent of the Senate, and shall be entitled to a sal-
ary of * * *
12 Op. Atty. Gen., 443; 8 Int. Rev. Rec., 54.
1 Ske. 1300. [Revenue Act of 1918.] Hereafter the sal-
ond) ary of the Commissioner shall be $10,000 a year. The
Salary of Com- difference between the amount appropriated under ex-
isting law and the salary herein established shall, for
the period between the passage of this Act and July 1,
1919, be paid out of the appropriations for collecting
internal revenue.
Sgc. 321. The Commissioner of Internal Revenue, un-
der the direction of the Secretary of the Treasury, shall
have general superintendence of the assessment and col-
lection of all duties and taxes now or hereafter imposed
by any law providing internal revenue; and shall prepare
and distribute all the instructions, regulations, directions,
forms, blanks, stamps, and other matters pertaining to
the assessment and collection of internal revenue; and
shall provide hydrometers, and proper and sufficient
adhesive stamps and stamps or dies for expressing and
denoting the several stamp duties, or, in the case of per-
centage duties, the amount thereof; and alter and renew
or replace such stamps from time to time, as occasion may
require. He may also contract for or procure the print-
ing of requisite forms, decisions, and regulations, but
the printing of such forms, decisions, and regulations
shall be done at the Public Printing Office, unless the
Public Printer shall be unable to perform the work:
Provided, That the Commissioner of Internal Revenue
may, under such regulations as may be established by
the Secretary of the Treasury, after due public notice,
receive bids and make contracts for supplying stationery,
blank-books, and blanks to the collectors in the several
collection districts; and the said Commissioner shall esti-
mate in detail by collection-districts the expense of as-
sessing and the expense of the collection of internal
revenue.
[Act of August 1, 191} (38 Stat. 621).] The Commis-
sioner of Internal Revenue shall make a detailed state-
ment to Congress once in each year of all miscellaneous
expenditures in the Bureau of Internal Revenue.
That part of the section authorizing contracts for print-
ing largely superseded by the act of March 1, 1919 (40
Stat., 1270), relative to printing and binding. See Appen-
dix, page 1441.
The various duties of the Commissioner are set forth in
appropriate places in the chapters relating to the different
subjects.
1t is the duty of the Commissioner to see that the laws
relating to collection of internal revenue taxes are faith-
fully executed. He has the right to order seizures. (Agnew
» Havmes. 141 Fed., 631: T. D. 955.)
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