22 
OFFICERS OF INTERNAL REVENUE 
Sec. 
3163 (amended). Duties of collectors 
and internal-revenue agents. 
3153 (amended). Storekeepers; sala: 
ries and bonds. 
1. Act of August 15, 1876. Com- 
pensation limited. i 
3154 (amended). Assignment and 
transfer of storekeepers. 
3155. Temporary storekeeper. 
3156. Gaugers. 
8157. Gaugers’ fees. 
1. Act of June 19, 1878. Compen 
sation limited. 
65. Act of August 27, 1894. Assign- 
ment of .gaugers. 
1. Act of July 7, 1898. Gaugers 
for special duty; compensa- 
tion. 
3291. Gauger’s returns. 
1. Act of August 15, 1876. Store 
keeper’s compensation lim: 
ited; storekeeper-gauger’s 
compensation. 
84. Act of August 27, 1894. Store- 
keeper-gauger, assignment of. 
Act of June 28, 1902. Compen- 
sation of storekeeper-gauger 
Act of February 24, 1911. Com 
pensation at small distilleries. 
83. Act of August 27, 18% 
(amended). Compensation 
when traveling. 
1. Act of April 17, 1900. Accounts 
of gaugers, storekeepers, and 
storekeeper-gaugers on detail. 
Act of June 23, 1910. Leave of 
absence. 
113. Revenue Act of 1916. Leave of 
absence. 
1202. Revenue Act of 1926. Revenue 
agents and inspectors, 30 
~ days’ sick leave. 
3161. Officers in charge of exporta- 
tions and drawbacks. 
1. Act of March 3, 1885. Officers 
in commission not to exceed 
15 per cent in excess of num- 
ber employed. 
3158 (amended). Statement of fees, 
ete. 
Sec. 
1. Act of May 10, 1916. - Posts of 
duty of employees; per diem 
in lieu of subsistence. 
3165 (amended). Revenue officers who 
may administer oaths and 
take evidence. 
3166. Revenue officers authorized to 
make seizures. 
3167 (amended). Revenue officers dis- 
closing operations of manu- 
facturers, etc.; penalty. 
1. Act of August 15, 1876. Com- 
missioner may transfer and 
: suspend certain officers. 
3168. Officers not to be interested in 
certain manufacturers; pen- 
alty. } 
8169. Officers guilty of extortion or 
receiving unlawful fees, and 
other unlawful acts; penalty. 
1. Act of March 1, 1879. Collector, 
etc., issuing stamps before 
payment; penalty. 
3290. Gauger employing distiller, etc. 
to use brands or perform his 
duties; penalty. 
3292. Fraudulent inspection, gauging, 
ete.; penalty. 
93. Act of February 8, 1875. Laws 
imposing punishment on in- 
ternal-revenue officers applied 
to certain other class of per- 
sons. 
3171 (amended). Officers suffering in- 
juries may maintain suit for 
damages. 
1790. Restriction upon payment for 
services. 
3170. District attorney or marshal 
accepting or demanding any- 
thing for compromise of vio- 
lations of law. 
951. Secretary to issue instructions 
and regulations to collectors. 
Act of January 26, 1927. Offi- 
cers testifying in United 
States courts to be paid wit- 
ness fees only out of appro 
priation for ‘Fees of wit- 
nesses. United States courts.” 
11 Sgo. 3140. [Amended by act of February 27, 1877 (19 
vefinitions.  Stat., 248).] The word © State,” when used in this title. 
shall be construed to include the ‘Territories and the Dis- 
trict of Columbia, where such construction is necessary 
to carry out its provisions. And where not otherwise dis 
tinctly expressed or manifestly incompatible with the in- 
tent thereof, the word ¢ person,” as used in this title. 
shall be construed to mean and include a partnership. 
association, company, or corporation, as well as a natural 
person. 
Sec. 1, R. S. In determining the meaning of the Revised 
Statutes, or of any act or resolution of Congress passed sub- 
sequent to February twenty-fifth, eighteen hundred and