CHAPTER Two
OFFICERS OF INTERNAL REVENUE
CONCORDANCE WITH UNITED STATES CODE
(Secs. 11-73, U. S. C.)
The sections of the law contained in this chapter are arranged
in the numerical sequence of the sections of the United States
Code based thereon. Black-face numerals in the margin of the
text indicate the section numbers of title 26, ‘ Internal Rev-
enue,” of the code, unless otherwise stated.
NOTE
COMPENSATION AND TRAVELING EXPENSES
The provisions contained in this chapter relative to compen-
sation, including fees, are superseded by the Classification Act
of 1923 (42 Stat., 1488), as extended to the field forces by the
act of December 6, 1924 (43 Stat., 704). Provisions relative
to traveling expenses and subsistence are superseded by the
Subsistence Expense Act of 1926 (44 Stat., 688) and the Stand-
ardized Government Travel Regulations (October 1, 1926)
rased thereon. See Appendix, chapter 4, page 1287.
Sec.
3140 (amended). Definitions.
3141 (amended). Collection districts.
87. Act of April 30, 1900. Hawaii
constituted a collection dis-
trict.
3142. Collectors.
3142 (amended). Maximum number
of collection districts and col-
lectors.
3143 (amended). Collector's bonds.
3144 (amended). Collectors to be dis-
bursing agents.
1301 (Db). Revenue Act of 1918. Re-
adjustment and increase of
collectors’ salaries. Maxi-
mum, $6,000,
13. Act of February 8, 1875, amend-
ed. Collectors’ allowances.
3146. Accounts of collectors adjusted
according to fiscal year.
1. Act of May 27, 1908. Collectors
to render accounts quarterly.
3147. Certificate of Commissioner re-
quired.
Sec.
3162. Collectors and superintendents
of exports may administer
oaths.
8. Act of August 24, 1912. Oaths
to expense accounts.
3164 (amended). Collectors to report
violation of law to district
attorney.
3444. Collector's monthly account of
articles in bonded ware-
houses, and articles exported.
12. Act of February 8, 1875, amend-
ed. Deputy collectors; com-
pensation; authority and re-
sponsibility.
1. Act of April 17, 1900. Authority
to detail deputy collectors.
3149 (amended). Disability or vacancy
in office of collector.
3150 (amended). Deputy collector,
when entitled to collector's
salary.
3152 (amended). Internal-revenue
agents.
1. Act of April 28, 1902. Additional
agents.
