[6 THE COMMISSIONER OF INTERNAL REVENUE 
For refunding taxes illegally collected under the provisions of sections 3220 
and 3689, Revised Statutes, as amended by the act of February 24, 1919, in- 
cluding the payment of claims accruing prior to July 1, 1920, $12,000,000: 
Provided, That a report shall be made to Congress of the disbursements 
hereunder as required by the act of February 24, 1919. 
[Act of December 15, 1921 (42 Stat., 337) 1 
INTERNAL REVENUE—For expenses of assessing and collecting the internal- 
revenue taxes, as provided by the Revenue Act of 1918, including the employment 
of the necessary officers, attorneys, experts, agents, accountants, inspectors, 
deputy collectors, clerks, janitors, and messengers in the District of Columbia 
and the several collection districts, to be appointed as provided by law, tele- 
graph and telephone service, rental of quarters outside the District of Columbia, 
postage, freight, express, and other necessary miscellaneous expenses, and the 
purchase of such supplies, equipment, furniture, mechanical devices, printing, 
stationery, law books and books of reference, and such other articles as may 
be necessary for use in the District of Columbia and the several collection 
districts, $1,792,000. . 
For refunding taxes illegally collected under the provisions of sections 3220 
and 3689, Revised Statutes, as amended by the act of February 24, 1919, for 
claims accruing as follows: Prior to July 1, 1920, $12,422,000; during the fiscal 
year 1921, $10,635,000; total, Bureau of Internal Revenue, $24,849,000. 
[Act of June 16, 1921 (42 Stat., 37)] 
INTERNAL REVENUE—For the purchase, at not more than par and accrued 
interest, of second Liberty loan 4 per cent bonds, to the face value of $1,000, 
and for the payment of an amount of interest equivalent to the interest on $1,000 
face amount of such bonds from November 15, 1917, to the interest-payment date 
next preceding the delivery of such bonds, for the relief of the estate of Joseph 
Matthews, of Solvay, New York, $1,050, or so much thereof as may be necessary. 
For expenses to enforce the provisions of the “ National Prohibition Act” and 
the act entitled “An act to provide for the registration of, with collectors of 
internal revenue, and to impose a special tax upon, all persons who produce, 
import, manufacture, compound, deal in, dispense, sell, distribute, or give away 
opium or coca leaves, their salts, derivatives, or ‘preparations, and for other 
purposes,” approved December 17, 1914, as amended by the “ Revenue Act of 
1918,” including the same objects specified under this head in the legislative, 
executive, and judicial appropriation act for the fiscal year 1921, $200,000. 
[Act of March 3, 1921 (41 Stat., 1271)] 
OFFICE OF COMMISSIONER OF INTERNAL REVENUE.—Commissioner, $10,000; As- 
sistant to the Commissioner, $5,000; five deputy commissioners, at $5,000 each ; 
chemists—chief $3,000, one $2,500; assistant chemists—two at $1,800 each, one 
$1,600, one $1,400; heads of divisions—one $3,500, five at $2,500 each, five at 
$2,250 each; three assistant heads of divisions, at $2,000 each; attorney, $3,600; 
law clerk, $2,000; insurance expert, $2,000; railroad expert, $2,000; superin- 
tendent of stamp vault, $2,000; private secretary, $1,800; clerks—four at $2,000 
each, fifty-two of class four, sixty of class three, ninety-eight of class two, 
eighty-three of class one, seventy-six at $1,000 each; fifty mail messengers at 
$900 each; forty-eight messengers; twenty-one assistant messengers; in all, 
$709,590. 
For one stamp agent, $1,600, to be reimbursed by the stamp manufacturers. 
[Act of March 3, 1921 (41 Stat., 1274) ] 
INTERNAL REVENUE—For salaries and expenses of collectors of internal 
revenue, deputy collectors, gaugers, storekeepers, and storekeeper-gaugers, clerks, 
messengers, and janitors in internal-revenue offices, rent of offices outside of 
the District of Columbia, telephone service, injuries to horses not exceeding 
$250 for any horse crippled or killed, expenses of seizures and sale, and other 
necessary miscellaneous expenses in collecting internal-revenue taxes, $4,288,000: 
Provided, That no part of this amount shall be used in defraying the expenses 
of any officer, designated above, subpenaed by the United States court to attend 
any trial before a United States court or preliminary examination before any