OFFICERS OF INTERNAL REVENUE 27 
(28 Stat., 807).] It shall be the duty of collectors of 16 
internal revenue to act as disbursing agents of the Treas-  Jolettors to 
ary for the payment of all expenses of collection of taxes agents. 
and other expenditures for the internal revenue service 
within their respective districts, under regulations and 
instructions from the Secretary of the Treasury, on 
oiving good and sufficient bond, with such sureties, in 
such form, and in such penal sum, as shall be prescribed 
by the Secretary of the Treasury and approved by the 
Secretary of the Treasury, for the faithful performance 
of their duties as such disbursing agents; but no addi- 
tional compensation shall be paid to collectors for such 
services. 
As to duties of disbursing officers, see section 3620 et seq., 
Appendix, page 1416. 
The bond required from the collector as disbursing agent 
is separate from and additional to his bond as collector. 
(Hall ». United States, 17 Ct. Cls., 39.) 
Bond of collector as disbursing agent held to cover dis- 
pursements to storekeepers, although the office of store- 
keeper was created by a law passed subsequent to date of 
bond. (United States v. McCartney and others, 1 Fed, 
(04: 26 Int. Rev. Rec, 28.) 
The sureties on this bond (if individuais) must be other 
than those on bond as collector; but a corporate surety, 
uly qualified, may be accepted as surety on both bonds. 
This bond must not be executed until after the collector 
has fully qualified as such by executing his bond as col- 
lector and taking the oath of office. (Dept. Cir. No. 191, 
October 12, 1897; 43 Int. Rev. Rec., 438.) 
Dating checks on Sunday to be paid the next day allow- 
able if necessary. (18 Compt. Dec., 606.) 
"See R. S. 3148, amended. (Sec. 29, U. S. C.).] 
Sec. 1301 (b). [Extract from Revenue Act of 1918.] 17 
[he salaries of collectors may be readjusted and increased _ 18 , 
ander such regulations as may be prescribed by the Com- ang “increase of 
missioner, subject to the approval of the Secretary, but salaries. 
no collector shall receive a salary in excess of $6.000 a 
year. 
Salaries of collectors of internal revenue to be determined 
on the basis of the total number of individual and corpora- 
tion income tax returns of all classes received in the re- 
spective internal revenue collection districts. (T. D. 3866.) 
Sec. 13. [Act of February 8, 1875 (18 Stat., 309), as 
amended by sec. 2, act of March 1, 1879 (20 Stat., 330).] 
That there shall be further paid, after the account there- 
of has been rendered to and approved by the proper 
officers of the Treasury,! to each collector, his necessary 
and reasonable charges for advertising, stationery, and 
plank books used in the performance of his official duties, 
and for postage actually paid on letters and documents 
received or sent and exclusively relating to official busi- 
ness, but no such account shall be approved or allowed 
unless it states the date and the particular items of every 
1 Now General Accounting Office. See Budget and Accounting Act of 
June 10. 1921 (42 Stat., 20). Appendix, page 1396.