4 
OFFICERS OF INTERNAL REVENUE 
lations as the Commissioner, with the approval of the 
Secretary, may prescribe. 
This section is reenacted in section 1302, Revenue Act of 
1918. See chapter 23, “Administrative and General Provi- 
sions.” 
Sick leaves SEC. 1202. [Revenue Act of 1926.) Under such regu- 
es a lations as the Commissioner, with the approval of the 
spectors. Secretary, may prescribe all internal-revenue agents and 
inspectors may be granted leave of absence with pay on 
account of sickness. not to exceed 30 days in any calendar 
rear. 
y Prior to this act, internal-revenue agents were not enti- 
tled to sick leave with pay. 
Sec. 3161. In any port of the United States where 
ofiicers in tHETE is more than one collector of internal revenue, the 
charge of expor- Secretary of the Treasury may designate one of them 
prions and draw- + have charge of all matters relating to the exportation 
of articles subject to tax under the internal-revenue laws; 
and at any port where he may deem it necessary, there 
shall be appointed by him an officer to superintend all 
matters of exportation and drawback, under the direction 
of the collector. The compensation of the officers last 
named shall be prescribed by the Secretary of the Treas- 
ury, but shall not exceed, in any case, an annual rate 
of two thousand dollars, excepting at New York, where 
such compensation shall be at the annual rate of three 
thousand dollars. At any port where there is no super- 
intendent of exports, all the duties and services required 
of such officers shall be performed by the collector of 
internal revenue designated to have charge of exporta- 
tion. All the baoks, papers, and documents in the bureau 
of drawbacks in the respective ports, relating to the 
drawback of taxes paid under the internal-revenue law, 
shall be delivered to the collector of internal revenue in 
charge of exportation. 
See note, “ Compensation and traveling expenses,” at the 
head of this chapter. 
54 [See sec. 3162. (Sec. 24, U. S. C.)] 
56 Sec. 1. [Act of March 3, 1885 (23 Stat., 404).] And 
Officers in com NO collector in any district shall recommend, nor shall 
lo a 1% poe there be appointed or commissioned, more deputy collec- 
cent in excess of tors, storekeepers, storekeepers and gaugers, gaugers, 
ployed. inspectors, or other officers, or allowed to remain in com- 
mission more of any of said officers, at any one time, 
than fifteen per cent in excess of the number engaged in 
performing duty at the time, and indispensably necessary 
for the performance of said duty. 
53 
See also legislative, executive, and judicial appropriation 
act for fiscal year ending June 30, 1886. (Act of March 3, 
1885: 23 Stat., 404; Supp. R. 8S, vol. 1, p. 484 ; Commis- 
sioner’s Report, 1886, p. CXIL) 
Circular No. 310, limiting the number of relatives per- 
mitted to hold position in the Internal Revenue Service in 
aach district. (33 Int. Rev. Ree. 101.)