18 THE COMMISSIONER OF INTERNAL REVENUE 
Yor 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, $1,400,000. 
For refunding taxes illegally collected under the provisions of sections 3220 
and 3689, Revised Statutes, as amended by the act of February 24, 1919, the 
amount of the appropriation for the fiscal year 1921 which may be used in 
payment of certified claims over three years old without special appropriation 
by Congress in each individual case is increased $4,435,000. 
To enable the Secretary of the Treasury to refund money covered into the 
Treasury as internal-revenue collections, under the provisions of the act ap- 
proved May 27, 1908, fiscal year 1920, $23,789.01. 
[Act of June 5, 1920 (41 Stat. 1024)] 
INTERNAL REVENUE—T0 enable the Secretary of the Treasury to refund 
money covered into the Treasury as internal-revenue collections under the 
provisions of the Act approved May 27, 1908, fiscal year 1919, $30,217.21. 
For expenses of assessing and collecting the internal-revenue taxes, as pro- 
vided 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 1920, $535,000; and the unexpended balances of other appropria- 
tions for the Internal Revenue Service for the fiscal year 1920 may also be 
expended for this purpose. 
[Act of June 5, 1920 (41 Stat., 883)] 
BUREAU OF INTERNAL REVENUE.—Enforcement of the National Prohibition 
Act: For the employment of additional officers, traveling and other necessary 
miscellaneous expenses to guard intoxicating liquors in bonded and other 
warehouses, and prevent violations of the National Prohibition Act, $1,000,000. 
[Act of May 29. 1920 (41 Stat., 650)1 
OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE.—Commissioner, $10,000; 
Assistant to the Commissioner, $5,000; five deputy commissioners, $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 May 29, 1920 (41 Stat., 653)1 
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 
cutside of the District of Columbia, telephone service, injuries to horses 
not exceeding $250 for any horse crippled or killed, expenses of seizure 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 de- 
fraying 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 United States commissioner, which expenses shall 
be paid from the appropriation for “ Fees of witnesses, United States courts.” 
For expenses of assessing and collecting the internal-revenue taxes, as pro- 
vided by the “ Revenue Act of 1918,” including the employment of the neces- 
sary officers, attorneys, experts, agents, accountants, inspectors, deputy col- 
lectors, clerks, janitors, and messengers in the District of Columbia and the