OFFICERS OF INTERNAL REVENUE 
17 
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