os oat
OFFICERS OF INTERNAL REVENUR
any neglect of duty, incompetency, delinquency, or mal-
feasance in office of any internal-revenue officer of which
he may obtain knowledge, with a statement of all the facts
in each case, and any evidence sustaining the same. He
may, by notice in writing, suspend from duty any inspector,
gauger, or storekeeper, and he may suspend any collector
for fraud, or gross neglect of duty, or abuse of power. In
case of the suspension of any inspector, gauger, or store-
keeper, he shall immediately notify the collector of the
proper district and the Commissioner of Internal Revenue,
and within three days thereafter report his action and his
reasons therefor, in writing, to the Commissioner. In case
of the suspension of any collector, he shall immediately re-
port his action to the Commissioner, with his reasons there-
for, in writing, and the Commissioner, in all cases of sus-
pension, shall thereupon take such action as he may deem
proper. Every supervisor may also transfer any inspector,
gauger, or storekeeper from one distillery, or other place of
duty, or from one collection distriet, to another.” ’
Suspension of collector. (18 Op. Atty. Gen., 318.)
Charges against subordinate officers or employees bv col-
lectors or agents. (T. D. 56.)
The extent and limitation of the authority of supervisors
to compel the production of books and papers under section
3163 were discussed in the decision rendered by Judge Treat,
in the United States district court, district of Missouri, in
the case wherein Frederick Becker refused to obey the order
of Supervisor Meyer to produce certain books and papers,
and wherein an attachment was asked by the supervisor to
compel obedience to his subpeena. (21 Int. Rev. Rec. 243 ;
Fed. Cas. No. 1208.)
Law not unconstitutional in giving these officers the right
to examine books, ete. (Stanwood v. Green, 11 Int. Rev.
Rec, 134; Fed. Cas. No. 13301.)
The authority given to the supervisor to enter without
warrant and examine the premises of parties was valid as
a civil proceeding, and not in confiict with the fourth amend-
ment to the Constitution, nor was his authority to compel
parties to attend and produce books and testify, in conflict
with the fifth amendment to the Constitution. (In re
Meador & Brothers (1869), 10 Int. Rev. Rec., 74; Fed. Cas.
No. 9375.) (Perry ». Newsome, 10 Int. Rev. Rec. 20; Fed.
Cas.. No. 11009; Stanwood v. Ierdyce. 13 Int. Rev. Rec.
77; Fed. Cas. No. 15130.)
Circular No. 354 (36 Int. Rev. Rec, 397). Collectors may
furnish for publication monthly statements of the aggre-
gate receipts from sale of stamps for tobacco, snuff, cigars,
and cigarettes, but any information that would disclose the
business done by or the value of stamps issued to any in-
dividual manufacturer must be withheld. (T. D. 263.)
Copies of special tax returns can not be furnished for use
in trial of persons indicted for viclation of State laws. (T.
D. 766.)
Data, from returns made by distiller not to be furnished
for use of private litigants. (T. D. 224.)
Instructions as to giving testimony in State courts: Reve-
nue officers are prohibited from testifying in cases not
arising under the laws of the United States as to facts that
come to their knowledge in their official capacity. (T. D.
1218.) :
Instructions to collector as to obeying subpceena and pro-
ducing records. (34 Int. Rev. Rec, 261.)
A collector of internal revenue refusing to testify or fur-
nish copies of official papers, acting under instructions from
Department. (In re Comingore, 96 Fed., 552 (T. D. 21584) ;
Boske ». Comingore, 177 U. S., 459 (T. D. 104) ; In re Lamb-
erton 124 Fed., 446 (T. D. 689).) See section 882. Appen-
dix, page 1218.