Page:United States Statutes at Large Volume 15.djvu/177

territorial district to be composed ofSupervisors of internal revenue, their districts, and salaries; one or more judicial districts and territories, and shall keep his office at some convenient place in his district to be designated by the commissioner, and shall receive in addition to expenses necessarily incurred by him and allowed and certified by the said commissioner as a compensation for his services, such salary as the commissioner of internal revenue may deem just and reasonable, not exceeding three thousand dollars per annum. Ittheir duties and powers. shall be the duty of every supervisor of internal revenue, under the direction of the commissioner, to see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with; to aid in the prevention, detection, and punishment of any frauds in relation thereto, and to examine into the efficiency and conduct of all officers of internal revenue within his district; and for such purposes he shall have power to examine all persons, books, papers, accounts, and premises, and to administer oaths and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel a compliance with such summons in the same manner as assessors may do. It shall be the duty of every supervisor of internal revenue as aforesaid to report in writing to the commissioner of internal revenue any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer within his district of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same; and he shall have power to transfer any inspector, gauger, or storekeeper from one distillery or other place of duty to another, or from one collection district to another, within his district, and may, by notice in writing, suspend from duty any such inspector, gauger, or storekeeper, and in case of suspension shall immediately notify the collector of the proper district and the commissioner of internal revenue, and within three days thereafter make report of his action, and his reasons therefor, in writing, to said commissioner, who shall thereupon take such further action as he may deem proper.

Commissioner may employ not over twenty-five detectives, and assign them duty. Sec. 50. And be it further enacted, That the commissioner of internal revenue shall have power, whenever in his judgment the necessities of the service may require, to employ competent detectives, not exceeding twenty-five in number at any one time, to be paid under the provisions of the seventh section of the "Act1867, ch. 169, § 7. Vol. xiv. p. 473. to amend existing laws relating to internal revenue, and for other purposes," approved March 2, 1867, and he may, at his discretion, assign any such detective to duty under the direction of any supervisor of internal revenue, or to such other special duty as he may deem necessary, and that fromNo general or special agent, or inspector of internal revenue, except, &c. to be employed. and after the passage of this act no general or special agent, or inspector, by whatever name or designation he may be known, of the Treasury Department in connection with the internal revenue, except inspectors of tobacco, snuff and cigars, and except as provided for in this act, shall be appointed, commissioned, employed, or continued in office, andEmployment of special agents to cease, &c. the term of office or employment of all such general or special agents or inspectors now authorized as aforesaid under employment at the time of the passage of this act shall expire ten days after this act shall take effect.

Assessors and collectors not to do duty of other assessors or collectors; Sec. 51. And be it further enacted, That from and after the passage of this act no assessor or collector shall be detailed or authorized to discharge any duty imposed by law on any other collector or assessor, but a supervisor of internal revenue may, withinmay be suspended. his territorial district, suspend any collector or assessor for fraud, or gross neglect of duty, or abuse of power, and shall immediately report his action to the commissioner of internal revenue, with his reasons therefor in writing, who shall thereupon take such further action as he may deem proper.

Internal-revenue storekeepers authorized;
how appointed. Sec. 52. And be it further enacted, That there shall be appointed by the Secretary of the Treasury such number of internal-revenue storekeepers as may be necessary, the compensation of each of whom shall be deter-
vol. xv. Pub.—10