THE COMMISSIONER OF INTERNAL REVENUE 
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approval of the Secretary of the Treasury, one additional deputy commissioner, 
at a salary of $4,000 per annum; * * * 
Che three sections above and other legislation relative to the appointment of 
deputy commissioners in the Bureau are superseded by section 1301 (a), Revenue 
Act of 1918, and Deficiency Appropriation Act of October 6, 1917 (40 Stat., 348). 
Sec. 349. There shall be in the Department of Justice * #* * a Solicitor 
»>f Internal Revenue, * * * who shall be appointed by the President, by 
and with the advice and consent of the Senate, and shall be entitled to the 
following salaries: * * * Solicitor of Internal Revenue to five thousand 
jollars a year, * * * 
Superseded by section 1201, Revenue Act of 1926, providing for the office of 
General Counsel, ete. 
The provision fixing the compensation of the Solicitor of Internal Revenue was 
superseded by the Classification Act of 1923. See Appendix, page 1351. 
A Solicitor of Internal Revenue was added to the Internal Revenue Office 
sorps by the act of July 13, 1866 (14 Stat., 170), but by the act of June 22, 1870 
(16 Stat., 162), organizing the Department of Justice, the Solicitor was formally 
rransferred to that department. He is the law officer and law adviser of the 
Commissioner. The only duties of which mention is made by law are in connec- 
tion with compromise cases. See R. S. 3229 (Sec. 158, U. S. C.). 
APPROPRIATION ACTS 
fAct of February 28, 1927 (44 Stat., 1254) 
BUREAU oF INTERNAL REVENUE.—Refunding taxes illegally collected: For 
refunding taxes illegally collected under the provisions of sections 3220 and 
3689, Revised Statutes, as amended by the Revenue Acts of 1918, 1921, 1924, 
and 1926, including the payment of claims for the fiscal year 1928 and prior 
years, $175,000,000, to remain available until June 30, 1928: Provided, That 
n0 part of this appropriation shall be available for paying any claim allowed 
in excess of $75,000 until after the expiration of sixty days from the date 
upon which a report giving the name of the person to whom the refund is 
to be made, the amount of the refund, and a summary of the facts and the 
decision of the Commissioner of Internal Revenue is submitted to the Joint 
Dommittee on Intern:l Revenue Taxation: Provided further, That a report 
shall be made to Congress of the disbursements hereunder as required by such 
acts, including the names of all persons and corporations to whom payments 
are made together with the amount paid to each: Provided further, That no 
part of this appropriation shall be available to refund any amount paid by 
or collected from any manufacturer, producer, or importer in respect of the 
tax imposed by subdivision (3) of section 600 of the Revenue Act of 1924, or 
subdivision (3) of section 900 of the Revenue Act of 1921 or of the Revenue 
Act of 1918, unless the Commissioner of Internal Revenue certifies to the 
proper disbursing officer that such manufacturer, producer, or importer has 
filed with the Commissioner, under regulations prescribed by the Commissioner 
with the approval of the Secretary of the Treasury, a bond in such sum and 
with such sureties as the Commissioner deems necessary, conditioned upon 
‘he immediate repayment to the United States of such portion of the amount 
refunded as is not distributed by such manufacturer, producer, or importer, 
within six months after the date of the payment of the refund, to the persons 
who purchased for purposes of consumption (whether from such manufacturer, 
producer, importer, or from any other person) the articles in respect of which 
‘he refund is made, as evidenced by the affidavits (in such form and con- 
raining such statements as the Commissioner may prescribe) of such pur- 
chasers, and that such bond, in the case of a claim allowed after the passage 
of this act, was filed before the allowance of the claim by the Commissioner. 
[Act of January 26, 1927 (44 Stat., 1033)] 
INTERNAL REVENUE SERVICE.—For one stamp agent, $1,860, to be reimbursed 
Oy the stamp manufacturers. 
For expenses of assessing and collecting the internal-revenue taxes, including 
‘he employment of a Commissioner of Internal Revenue at $10,000 per annum, a 
Feneral Counsel for the Bureau of Internal Revenue at $10,000 per annum, an 
Assistant to the Commissioner at $8,000 per annum, four Assistant General