16 
OFFICERS OF INTERNAL REVENUE 
Inspectors appointed under the denatured-alecohol act not 
authorized to administer oaths. (T. D. 1163.) 
Officers commissioned as deputy collectors to administer 
paths. (TT. Ds. 2235, 2238, 3482.) 
Appointment of special gaugers as deputy collectors. 
(T. D. 2243.) 
Deputy collectors have authority to administer oaths to 
sureties on distiller’'s bonds. (United States ». Hardison, 
135 Fed., 419.) 
Any officer or clerk of any of the departments lawfully 
detailed to investigate frauds, or attempts to defraud, on 
the Government, or any irregularity or misconduct of any 
officer or agent of the United States, shall have authority 
to administer an oath to any witness attending to testify or 
depose in the course of such investigation. (R. 8. 183, 
Appendix, page 1292. 
Officers commissioned as deputy collectors have authority 
to administer oaths. (T. Ds. 2235, 2238.) See also section 
106, United States Penal Code. (T. D. 3482.) : 
Collectors authorized to commission revenue agents, in- 
spectors, special employees, income tax and other clerks 
as deputy collectors without compensation for the purpose 
of administering oaths. (T. Ds. 2235 and 2293.) 
59 [There is no section 59, U. S. C.] 
60 [See sec. 3163. (Sec. 34, U.S. C.)] 
61 Sec. 8166. Any officer of internal revenue may be spe- 
Revenue off: cially authorized by the Commissioner of Internal Reve- 
cers authorized . . . 
bo aka seioures, NUE tO seize any property which may by law be subject to 
seizure, and for that purpose such officer shall have all the 
power conferred by law upon collectors; and such special 
authority shall be limited in respect of time, place, and 
kind and class of property, as the Commissioner may 
specify : Provided, That no collector shall be detailed or 
authorized to discharge any duty imposed by law upon 
any other collector. 
Seizure may be made by any unofficial person, but at 
the peril of responsibility in damages in case the seizure 
is not adopted by the Government and the property is not 
rondemned. (13 Op. Atty. Gen., 253.) 
A seizure implies an actual caption of the thing seized. 
(17 Op. Atty. Gen., 82.) Co 
As to seizure of stocks. (Miller v. United States. 11 
Wwall., 268.) oo 
Where a lot of ale, within the brewery in which it was 
made, was seized under process emanating from a State 
court as a forfeiture to the State and is in the custody of 
the sheriff awaiting judgment of the court, possession of 
the sheriff can not be legally interfered with by internal- 
revenue or other officers of the United States. (15 Op. Atty 
Gen., 370.) 
See section 8453 in regard to seizures. (Sec. 1185. 
U.8.C.) 
Revenue officers to cooperate with State officers in the 
suppression of certain violations of law. (T. D. 1327; Int. 
Rev. Circular No. 716.) 
Unreasonable searches and seizures; seizures of corre 
spondence. (T. Ds. 1964, 2984, 3686.) . 
62 Src. 8167. [Amended by sec. 1317, Revenue Act of 
rimevenueofficers 7918.] It shall be unlawful for any collector, deputy col- 
sions of manufac lector, agent, clerk, or other officer or employee of the 
turers, ete.; pen” Tpited States to divulge or to make known in any manner 
ol