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sixty bushels, $3.50 per day; compensation of those assigned to distilleries having a surveyed daily capacity exceeding sixty bushels, $4.00 per day.”

For further provisions of law relative to storekeepers see
Sees. 3154, 3155, 3157 b, 3163, 3267, 3271, 3273, 3274,
3284, 3287, 3293, 3295, 3300, 3301, 3302. Also, as to
duties of storekeepers, and storekeepers and gaugers, see Int.
Rev. Reg., Series 7, No. 7, Revised, p. 31 et seq., and Supple-
ment No. 3 to same, p. 28 et seq., also Series 7, No. 5, Re-

and Series 7, No. 20, p. 10 et seq.

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10 et seq.

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Act August 15,

and traveling

Sec. 3154. One or more storekeepers shall be assigned by the Commissioner of Internal Rev- Assignment enue to every bonded or distillery warehouse swrekeepers. established by law; and any storekeeper may be transferred *** by the Commissioner of Internal Revenue, from one warehouse to another. 1876. [Sec. 3154 a.] Sec. 63, act August 28, 1894.

That storekeepers, and storekeepers and gaugers, Storekeepers, when transferred from one distillery to an- keepers and other, either in the same district or in differ- gaugers, to be ent districts, shall receive compensation not expenses when exceeding four dollars per day during the from one distime necessarily occupied in traveling from other. one distillery to the other, together with actual and necessary traveling expenses. SEC. 3155. In case of the absence of


internal revenue storekeeper by reason of sickness or other cause, the collector having control of storekeeper. the warehouse may designate a person to have temporary charge thereof, who shall, during such absence, perform the duties and receive the pay of the storekeeper for the time he may be so employed, and shall for any

violation of the law be subject to the same punishment as storekeepers.



Sec. 3156. The Secretary of the Treasury shall

appoint, in every collection district where they

may be necessary, one or more internal revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give bond, with one or more sureties, satisfactory to the Commissioner of Internal Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned. [Sec. 3156 a.] Sec. 65, act August 28, 1894. That inter

nal revenue gaugers may be assigned to duty

at distilleries, rectifying houses, or wherever gauging is required to be done, and transferred from one place of duty to another, by the Commissioner of Internal Revenue, in like manner as storekeepers and storekeepers and gaugers are now assigned and transferred.

For further provisions of law relative to gaugers, see Secs. 3157, 3163 a, 3267, 3287, 3290, 3291, 3292, 3295, 3314, 3320, 3323, R. S.

For instructions as to the duties of gaugers, see Int. Rev. Reg., Series 7, No. 11, Revised; Gaugers' Manual, 1891 ; Gaugers' Weighing Manual and Appendix, 1892; and generally Series 7, No. 7, Revised, with its supplements; and all other regulations relating to distilled spirits. Sec. 3157. Gaugers shall be entitled to receive such

fees, to be determined by the quantity gauged, as may be prescribed by the Commissioner of

Assignment of gaugers.

Gaugers' fees.

Internal Revenue; and said fees, together with their actual and necessary traveling expenses, shall be verified by their oaths, and shall be paid by the United States monthly.

[Sec. 3157 a.] Extract from Leg., Ex., and Jud. App. Act of June 19, 1878 (20 Stat. 178).

* And hereafter the compensation of gaugers shall not exceed five dollars per day while actually employed.

[Sec. 3157 b.] Extract from Leg., Ex., and Jud. App. Act of August 15, 1876 (19 Stat. 143).

* And said

gaugers and storekeepers respectively shall only receive compensation when rendering actual service. *

For table of gaugers' fees, see Int. Rev. Reg., Series 7, No. 5, Revised; Gaugers' Manual, page 4 and Table 9.

For instructions in regard to rendering their accounts for fees and expenses, see Int. Rev. Reg., Series 7, No. 2, Revised, p. 11. Unofficial gauging, ibid. p. 115.

It is not an offense cognizable in the federal courts to offer to bribe an internal revenue officer to set fire to a distillery where he is on duty. It is no part of the duty of a gauger or any other internal revenue officer to protect the distillery or any of the property therein from violence, injury, or destruction. Consequently Gibson, who was charged with offering to bribe De War, a gauger, to set fire to the distillery of H. H. Shufeldt & Co., at Chicago, was not liable to indictment under Sec. 5451. His offense was only cognizable in the state courts. United States v.

United States v. Gibson, District Court N. D. Ill., June 8, 1891, Blodgett, J., 47 Fed. Rep. 833.

[Sec. 3157 c.] Extract from the Legislative, Executive, and Judicial Appropriation Act for the fiscal year ending June 30, 1885, act July 7, 1884 (23 Stat. 172). And no collector in any district shall recommend, nor shall there be appointed or commissioned, more deputy collectors, storekeepers, storekeepers and gaugers, gaugers, inspectors, or other

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Certain officers not to exceed 15 per cent of the number employed.

Statement of fees, etc. ; penalty.

officers, or allowed to remain in commission more of any

of said officers, at any one time, than fifteen in commission per cent in excess of the number engaged in

performing duty at the time, and indispensably

necessary for the performance of said duty. Sec. 3158. Every internal revenue officer, whose

payment, charges, salary, or compensation are

composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, com- , missions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and willfully rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed willful perjury, and punished in the manner provided by law for the crime of perjury. And any neglect or omission to render such statement when required shall be punished by

a fine of not less than two hundred dollars,

nor more than five hundred dollars, in the discretion of the court.

Sec. 3159. [Repealed by Legislative, Executive, and Judicial Appropriation Act of August 15, 1876 (19 Stat. 143).]

Sec. 3160. [Repealed by Legislative, Executive, and Judicial Appropriation Act of August 15, 1876 (19 Stat. 143).]

Sec. 3161. In any port of the United States where there is more than one collector of internal revenue, the Secretary of the Treasury may designate one of

Act Feb. 18, 1875.

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Officers in


them to have charge of all matters relating to the ex-
portation of articles subject to tax under the
internal revenue laws; and at any port where charge of ex-
he may deem it necessary, there shall be ap-
pointed 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 Treasury,
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 thou-
sand dollars. At any port where there is no superin-
tendent 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 books, 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 rev-
enue in charge of exportation.

Sec. 3162. Every collector of internal revenue and every superintendent of exports and draw- Superintendbacks is authorized to administer such oaths and drawbacks and to certify to such papers as may be neces- ter vatlus. sary under any regulation prescribed under the authority of the internal revenue laws.


See Sec. 3165 in regard to general authority of collector to administer oaths.

Sec. 3163, as amended by Sec. 2, act March 1, 1879 (20 Stat. 327).

Every collector within his collection district and

internal revenue agent shall see that all laws and regulations relating to the collection of internal taxes are faith


Duties of col-
lectors and in-
ternal revenue

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