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owner or owners of such goods. IfIf no application is made within one year, proceeds of sale to be distributed. no application for such restoration be made within one year, as hereinbefore prescribed, then, at the expiration of the said time, the Secretary of the Treasury shall cause the proceeds of the sale of the said goods, wares, or merchandise to be distributed according to law, as in the case of goods, wares, or merchandise condemned and sold pursuant to the decree of a competent court.

Reorganization of office of commissioner of internal revenue. Sec. 64. And be it further enacted, That the office of the commissioner of internal revenue be reorganized so as to include—

Commissioner. One commissioner of internal revenue, with a salary of six thousand dollars; and

Deputy commissioner. One deputy commissioner, with a salary of three thousand five hundred dollars;

Additional officers and clerks. Which offices are already created, and the duties thereof defined by law; and to authorize, under the direction of the Secretary of the Treasury, the employment of the following additional officers and clerks, and with the salaries hereinafter specified, namely:

Two deputy commissioners. Two deputy commissioners, each with a salary of three thousand dollars;

Solicitor. One solicitor, with a salary of four thousand dollars;

Heads of divisions. Seven heads of divisions, each with a salary of two thousand five hundred dollars;

Clerks. Thirty-four clerks of class four; forty-five clerks of class three; fifty clerks of class two; and thirty-seven clerks of class one;

Messengers. Fifty-five female clerks; five messengers;

Assistant messengers and laborers. Three assistant messengers, and fifteen laborers; and a sum sufficient to pay the additional salaries of officers, clerks, and employés herein authorized is hereby appropriated out of any money in the treasury not otherwise appropriated; and this sectionAppropriation. shall take effect from and after the the thirtieth day of June, eighteen hundred and sixty-six.

Official communications between certain revenue officers to be free of postage. Sec. 65. And be it further enacted, That all official communications made by assessors to collectors, assessors to assessors, or by collectors to collectors, or by collectors to assessors, or by assessors to assistant assessors, or by assistant assessors to assessors, or by collectors to their deputies, or by deputy collectors to collectors, may be officially franked by the writers thereof, and shall, when so franked, be transmitted by mail free of postage.

Special commissioner of the revenue.

Sec. 66. And be it further enacted, That the Secretary of the Treasury is hereby authorized to appoint an officer in his department who shall be styled "special commissioner of theTerm of office. revenue," whose office shall terminate in four years from the thirtieth day of June, eighteen hundred and sixty-six. It shall be the duty of theDuties. special commissioner of the revenue to inquire into all the sources of national revenue, and the best methods of collecting the revenue; the relations of foreign trade to domestic industry; the mutual adjustment of the systems of taxation by customs and excise, with the view of insuring the requisite revenue with the least disturbance or inconvenience to the progress of industry and the development of the resources of the country; and to inquire, from time to time, under the direction of the Secretary of the Treasury, into the manner in which officers charged with the administration and collection of the revenues perform their duties. And the saidTo report from time to time modifications of rates of taxation, &c. special commissioner of the revenue shall from time to time report, through the Secretary of the Treasury, to Congress, either in the form of a bill or otherwise, such modifications of the rates of taxation or of the methods of collecting the revenues, and such other facts pertaining to the trade, industry, commerce, or taxation of the country, as he may find, by actual observation of the operation of the law, to be conducive to the public interest; and, in order to enable the special commissioner of theSpecial commissioner may examine books, &c. of any officer of revenue, &c. revenue to properly conduct his investigations, he is hereby empowered to examine the books, papers and accounts of any officer of the revenue, to administer oaths, examine and