J
OFFICERS OF INTERNAL REVENUE
such expenditure, and shall be verified by the oath of the
collector : Provided, That the Secretary of the Treasury,
on the recommendation of the Commissioner of Internal
Revenue, be authorized to make such further allowances,
from time to time, as may be reasonable, in cases in
which, from the territorial extent of the district, or
from the amount of internal duties collected, 1t may
seem just to make such allowances; but no such allow-
ance shall be made if more than one year has elapsed
since the close of the fiscal year in which the services were
rendered.
(21) But the total net compensation of a collector shall not
Maximum net 11 any case exceed * * * a year; and no- collector
compensation of shall be entitled to any portion of the salary pertaining
to the office unless such collector shall have been con-
firmed by the Senate, except in cases of commissions to
fill vacancies occurring during the recess of the Senate.
Provision, for maximum compensation superseded by
section 1301 (b), Revenue Act of 1918. See above.
Deputy collector's pay. (Herndon v. United States, 15
Ct. Cls., 446; 26 Int. Rev. Rec., 198: Wilson's case, 2
Lawrence Dec., 206.)
Are deputy collectors officers? (26 Op. Atty. Gen., 363.)
See note under section 3169. (Sec. 64, U. 8. C.)
The salary of an officer begins from date of taking oath
and entering on duty. (IV Comp. Dec, 59.)
Collectors of internal revenue shall render their revenue
accounts quarterly. Act of May 27, 1908 (35 Stat. 317).
(Sec. 22, U. 8. CG.)
Freight and express bills to be paid by direct settlement.
(T. D. 1372.) |
Instructions relative to shipments of property by officers
of the Internal Revenue Service, and payment of transpor-
tation charges on same. (T., D. 1562.)
Collector's stationery to be furnished on requisition; col-
lectors can not be reimbursed for money expended for sta-
tionery from their private funds. (T. D. 1815.)
Preparation of vouchers, etc. See Standard Govern-
ment Travel Regulations, approved by the President Octo-
ber 1, 1926.
0 Sec. 3146. In adjusting the accounts of collectors (ac-
usted CTUING after June thirtieth, eighteen hundred and sixty-
to fiscal year. four) and in the payment of their compensation for
services, the fiscal year of the Treasury shall be observed.
Collectors’ revenue accounts to be rendered quarterly.
Section 1, act of May 27, 1908. (Sec. 22, U. 8. C.)
Collectors’ disbursing accounts to be rendered monthly.
Section 12, act of July 31, 1894 (as amended). Appendix,
page 1404.
See section 237, Reviscd Statutes, commencement of fiscal
year. (34 Int. Rev. Rec., 197.) J
Collections made within fiscal year to be deposited within
said year. (T. D. 2332.)
[See sec. 13, act of February 8, 1875. (Sec. 19.
U.S. C)]
Sec. 1. [Act of May 27, 1908 (35 Stat., 325).]
