reference of the revenue and disbursing accounts of collectors of internal revenue, also of their estimates for funds, and of their applications for special allowances. It is charged also with all matters relating to advertisements, and the purchase of blank books, newspapers, and stationery for collectors, supervisors, revenue agents, and others. It has charge of the examination and reference of the monthly bills of those officers; also of all miscellaneous claims presented to the bureau arising under any appropriation act made for carrying into effect the internal-revenue laws, excepting claims for abatement, refund, and drawback; also of the preparation of estimates for appropriations by Congress.

IV. THE DIVISION OF DISTILLED SPIRITS.

787. This division is in charge of all matters pertain ing to distilleries, distilled spirits, fermented liquors, wines, rectified spirits, gaugers' fees and instruments. It is charg ed with the approval of bonded warehouses, and with the assignment of storekeepers; also with matters relating to locks and seals, the registering of stills, notices and returns of distillers' reports of surveys, plans of distilleries, storekeepers' monthly reports of materials used and spirits produced, and gaugers' reports of gauging done at fruit distilleries.

In order that the least possible amount of distillery product may escape taxation, a system of oversight is maintained at every distillery. Every distillery is required to be registered, and a storekeeper is assigned to each. The duty of this storekeeper is to record the time of filling and emptying every mash tub, to weigh every pound of grain used in the mash, and to see that the law is faithfully com. plied with. The cistern room, where the spirits are received, is placed in the care of a gauger, who determines the exact

quantity produced and the gauge of each barrel into which the spirits are drawn. The pipes from the still to the cistern room are continuous, so that the distiller has no access to the spirits until they are gauged. Each barrel filled must be serially numbered, beginning with number one and running consecutively, without duplication. The warehouse stamp must then be affixed to the barrel, which stamp has also a serial number, showing the number of the barrel, contents in proof and wine gallons, name of gauger, and date of affixing. The barrel so marked must then be placed in the distillery warehouse on the distillery premises, where it can remain not to exceed one month without a warehouse bond, and not to exceed a year when under bond. When it is desired to withdraw any barrel of spirits, the collector furnishes, on application and after payment of the tax, a tax-paid stamp, which is filled in with the same number of package, proof and wine gallons, as appears on the warehouse stamp, and has itself another distinctive serial number, which is never duplicated. The package, now ready for market, is so fully marked, branded, and stamped as to enable any revenue officer to identify it wherever found, since no other package can exist legally with the same numbers, marks, and brands. Besides this, the distiller is required to keep a book and to record therein a full description of each package, specifying all these marks and brands and the name of the party to whom each package is sold. The purchaser is also required to keep a record of like description, stating from whom the package was purchased and the party to whom it was sold by him. A complete record is thus kept, by means of which the barrels can be traced to each wholesale dealer, and until they are dumped for rectification or reach the consumer.

788. A system alike effectual is also applied to the rectifier, who is permitted, after rectification, to place the

spirits on the market under a rectifiers' stamp. When, after purchase, he is ready to dump for rectification, he is required to make out a full description of the packages, giving the serial numbers, date of original gauge, and the name of the distiller, and to send a notice of intention to rectify to the collector, who at once details a gauger to examine and regauge the spirits. It is this gauger's duty, also, to see the packages emptied and the stamps destroyed, and to so certify on the face of the notice. An account is opened with each rectifier, in which he is credited with the total proof gallons of spirits dumped, and he is charged with the total proof gallons covered by rectifiers' stamps placed on spirits gauged out of his establishment. The collector is not allowed to issue rectifiers' stamps for a number of proof gallons in excess of the number reported as dumped by the rectifier and gauger. This enumeration exhibits some of the details of business to which the attention of this division is directed.

V. THE DIVISION OF ASSESSMENTS.

789. This division is charged with the preparation of the assessment lists, and with the consideration of all reports and returns, except those received from distillers, rectifiers, and brewers, affording data from which assessments may be made; also with keeping the bonded ac count, and with the consideration of claims for the allowance of drawback.

VI. THE STAMP DIVISION.

790. This division is charged with the supervision of the preparation, safe-keeping, issue, and redemption of stamps for distilled spirits, tobacco and cigars, fermented liquors, special taxes, documentary and proprietary stamps, and with the keeping of all accounts pertaining thereto.

This involves transactions with the express companies as to the carrying of the stamps; also the preparation, custody, and issue of steel dies for cancelling stamps.

VII. THE DIVISION OF REVENUE AGENTS.

791. This division is under charge of one of the Special Agents of Internal Revenue. The number of special agents employed in this branch of the service is thirty-five. They are distributed to convenient points through the country, and their duties are to detect and prevent fraud upon the internal revenue. To this end they visit all distilleries, breweries, and tobacco factories in their respective districts, and see that all officers of the internal revenue diligently and faithfully perform their duties and that the laws are strictly enforced. They make examinations of collectors' offices when ordered to do so, and assist in the administration of the internal-revenue laws so far as to point out what should be done and what should be omitted. They travel from point to point in their districts for the purpose of the detection of all fraudulent practices relating to the internal revenue, and are expected to report to the Commissioner all such practices coming under their observation, as well as all dereliction of duty on the part of internal-revenue officers or of persons liable to pay internalrevenue taxes.

The Division of Special Agents makes the assignment of these agents to particular districts or to special duty, as occasion may require. It makes a cursory examination of their accounts for compensation and travelling expenses, and refers the same for payment. It receives their periodical and special reports of operations, examines the same, and makes the proper reference of the same, or of any subject or suggestion therein contained, for proper action, and, in a word, exercises a general supervision over the force.

CHAPTER XIX.

THE COMPTROLLER OF THE CURRENCY.

792. The office of the Comptroller of the Currency was established as a bureau of the Treasury Department by the national banking act of June 3, 1864, and was charged with the execution of all laws relating to the issue and regulation of a national currency. It has a seal with an appropriate device, an impression of which, with a description thereof and a certificate of the approval of the Secretary of the Treasury, are required to be placed on file in the office of the Secretary of State.

793. The head of this office is the Comptroller of the Currency. He is assisted by a deputy, who has the power and performs the functions and duties of the Comptroller În case of a vacancy in the office or during the absence or inability of the head of the bureau. The deputy is required to give an official bond in the penalty of fifty thousand dollars, and he is prohibited by law from being directly or indirectly interested in any association issuing national currency. The office is provided also by statute with four chiefs of divisions, whose duties are assigned them by the Comptroller.

794. The Comptroller of the Currency is charged, under the general direction of the Secretary of the Treas ury, with the execution of all laws passed by Congress relating to the issue and regulation of a national currency secured by United States bonds. This officer holds for the term of five years, and is required to give bond in the penalty of one hundred thousand dollars, conditioned for the