iE 
OFFICERS OF INTERNAL REVENUE 
ceeding the number of Senators and Representatives 
to which said State was entitled, in the Thirty-seventh 
Coneoress. 
This section is qualified by the act of March 4, 1923, 
and prior acts limiting the whole number of collection dis- 
tricts and collectors. See beiow, under section 14, U. S. C. 
The power of the President to change or alter collection 
districts considered. (10 Op. Atty. Gen. 469: 12 Op. 
Atty. Gen., 51; 14 Op. Atty. Gen., 215.) 
Supreme Court will .take judicial notice that the United 
States ig divided into collection districts for revenue pur- 
poses. (United States v. Jackson, 104 U. S., 41; 28 Int 
Rev. Ree, 12.) 
13 Src. 87. [Act of April 30,1900 (31 Stat., 158).] That 
Internal reve: the Territory of Hawaii shall constitute a district for the 
collection of the internal revenue of the United States, 
with a collector, whose office shall be at Honolulu, and 
deputy collectors at such other places in the several 
islands as the Secretary of the Treasury shall direct. 
Sec. 3142. The President, by and with the advice and 
consent of the Senate, shall appoint for each collection 
district a collector, who shall be a resident of the same. 
When two or more collection-districts are united by him, 
he may designate from among the existing officers of 
such districts one collector for the new district, or, at his 
discretion, he may make a new appointment of such 
officer for said district. 
Amended by act of March 4, 1923, limiting the whole 
number of collection districts and collectors. See immedi- 
ately below. 
Under existing law there is no limitation placed on the 
term of office of collectors of internal revenue, and in this 
respect this, office differs from other civil officers of the 
Government. (Commissioners’ reports, 1877 and 1881.) 
Regulations relating to leaves of absence of collectors; 
use of facsimile sighatures on official papers not permitted. 
(T. D. 1716.) 
(12), (14) [Act of March 4, 1923 (42 Stat., 1444).] That section 
Collections dis: 3142 of the Revised Statutes 1s amended by adding at 
tricts increased 
i he. the end thereof a new paragraph to read as follows: 
R.S.sec.3142. «On and after July 1, 1921, the whole number of collec- 
tion districts for the collection of internal revenue and 
the whole number of collectors of internal revenue shall 
not exceed 65.” 
This amendment supersedes a prior provision in the act 
of July 16, 1914 (38 Stat., 454, 475), limiting the number to 
64, as follows: 
Seo. 1. [Act of July 16, 191} (38 Stat. 454, 475).1 On 
and after October first, nineteen hundred and fourteen, the 
whole number of collection districts for the collection of in- 
ternal revenue and the whole number of collectors of 
internal revenue shall not exceed sixty-four. 
15 Sg. 3143. [Amended by sec. 2, act March 1, 1879 (20 
Collector's Stat., 327), and by sed. b, act March 2, 1895 (28 Stat., 
Tones 807).] Every collector, before entering upon the duties 
of his office, shall execute a bond for such amount as may 
he prescribed by the Commissioner of Internal Revenue.