that the freight thereon has been | paid or secured. But the rights of the United States are not prejudiced thereby, nor are the United States or its officers in any manner liable for losses consequent upon such refusal to deliver. If merchandise sub

ject to such lien, regarding which notice has been filed, is forfeited to the United States and sold, the freight due thereon is paid from the proceeds of such sale in the same manner as other charges and expenses authorised by law to be paid thereon are paid.

By section 3141 of the Revised Statutes of the United States, it was enacted that For the purpose of assessing, levying, and collecting the taxes provided by the internal revenue laws, the President may establish convenient collection districts, and for that purpose he may subdivide any state, territory, or the District of Columbia, or may unite two or more states or territories into one district, and may from time to time alter said districts, provided the number of districts in any state does not exceed the number of representatives in Congress to which such state was entitled in the 37th Congress, except in such states as were entitled to an increased representation in the 38th Congress, in which states the number of districts shall not exceed the number of representatives to which any such state was so entitled; and provided further, that in the State of California the President may establish a number of districts not exceeding the number of senators and representatives to which said state was entitled in the 37th

and consent of the Senate, the President appoints for each collection district a collector, who shall be a resiIdent of the same. When two or more collection districts are united by him, he may designate from among the existing officers of such district one collector for the new district, or, at his discretion, make a new appointment of such officer for said district. Every collector, before entering upon the duties of his office, executes an official bond, which he shall from time to time renew, strengthen, and increase, &c., for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties to be approved by the Solicitor of the Treasury; and this bond is filed in the office of the First Comptroller of the Treasury. It is the duty of collectors of internal revenue to act as disbursing agents of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the internal revenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond with such sureties, in such form and in such penal sum as is prescribed by the First Comptroller of the Treasury and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents; but no

additional compensation is paid them for such services. The salaries of collectors are fixed at $2000 each per annum, where the annual collections amount to $25,000 or less, and are, by the Secretary, on the recommendation of the Commissioner, graduated up to the maximum limit of $4500, which latter sum is allowed in all cases where the collections amount to $1,000,000 or upward. Certain allowances are paid collectors for advertising, stationery, and blank books used in the performance of official duties and for postage actually paid, the date and particular item being verified by the oath of the collector; and where, from the territorial extent of the district, or the amount of internal duties collected, it seems just, a further reasonable allowance may be made.

Each collector is authorised to appoint, by an instrument in writing under his hand, as many deputies as he thinks proper, to be compensated for their services by such allowances as are made by the Secretary of the Treasury upon the recommendation of the Commissioner of Internal Revenue; and he has power to revoke the appointment of any deputy, giving such notice thereof as the Commissioner of Internal Revenue prescribes, and to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any appropriate district or circuit court of the United States, which have jurisdiction of such actions concurrently with the courts of the several states. Each deputy has the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is by law vested in the collector himself. But each collector is in every respect responsible both to the United States and to individuals, as the case may be, for all monies col

lected, and for every act done, or neglected to be done, by any of his deputies while acting as such.

In case of the sickness or absence of a collector, or in case of his temporary disability to discharge his duties, they devolve upon his senior deputy, unless he has devolved them upon another of his deputies; and for the official acts or defaults of such deputies the collector and his sureties are held responsible to the United States. In case of a vacancy occurring in the office of collector, the deputies of such collector continue to act until his successor is appointed; and the deputy senior in service discharges all the duties of collector and of disbursing officer until a successor is appointed. Where two or more deputies were appointed on the same day, the one residing nearest the residence of the collector when the vacancy occurred discharges the collector's duties; but the Secretary of the Treasury, if it appears that the interest of the Government so requires, may by his order direct such duties to be performed by such other of the said deputies as he may designate.

There are appointed by the Secretary of the Treasury, in every collection district where they may be necessary, one or more inspectors of tobacco and cigars, who take an oath de fideli administratione officii, and give official bonds with approved

sureties.

The Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ competent agents, not exceeding at any time thirty-five in number, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose. And he may at his discretion assign any such agent to duty under the direction of any officer of internal revenue,

or to such other special duty as he may deem necessary. These internal revenue agents have all the powers of entry and examination conferred upon any officer of internal revenue; and all the provisions, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are applicable to the action of internal revenue agents. Every collector within his collection district and every internal revenue agent shall see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto. And it is the duty of every collector and of every internal revenue agent to report to the commissioner, in writing, any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case and any evidence sustaining the same. The commissioner may transfer any inspector, gauger, storekeeper, or storekeeper and gauger, from one distillery or other place of duty, or from one collection district, to another. Every collector, deputy - collector, and inspector is authorised to administer oaths and to take evidence touching any part of the administration of the internal revenue laws with which he is charged, or where such oaths and evidence are authorised by law to be taken. If any officer appointed under and by virtue of any Act to provide internal revenue, or any person acting under or by authority of any such officer, receives any injury to his person or property in the discharge of his duties under any law of the United States for the collection of taxes, he is entitled to maintain suit for damage therefor in the circuit court of the United States in the

district wherein the party doing the injury resides or is found.

Every collector shall from time to time cause his deputies to proceed through every part of his district, and inquire after and concerning all persons therein who are liable to pay a special tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. It is the duty of any person, &c., made liable to any duty, special tax, stamp, or tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the 30th day of April in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy-collector of the district where located, of the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold and charged with a specific duty or tax, the several rates and aggregate amount, according to the forms and regulations prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, &c., is liable. Provided that if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or licence, fail to make and exhibit a list or return required by law, but consent to disclose the particulars thereof, then and in that case it is the duty of the deputycollector to make such a list or return which, being distinctly read, consented to, and signed, and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the

list of such person. Provided further, that in case any person shall be absent from his or her residence or place of business at the time a deputy-collector calls for the annual list or return, and no annual list or return has been rendered by such person as required by law, it is the duty of the deputy-collector to leave, at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post-office, a note or memorandum addressed to such person, requiring him or her to render to such deputycollector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person, being notified or required as aforesaid, refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any under-valuation or under-statement, it is lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he deems proper, to appear before him and produce such books at a time and place named in the summons, and to give testimony, or answer interrogatories under oath, respecting any objects liable to tax or the returns thereof. The collector may summon any person residing or found within the state in which his district lies; and when the person intended to be summoned does not reside and cannot be found within such state, he may enter any collection district where such person may be found,

and there make the examination authorised by law. And to this end, he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned. Such summons is in all cases served by a deputy-collector of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand, or left at his last and usual place of abode, allowing such person one day for each twentyfive miles he may be required to travel, computed from the place of service to the place of examination; and the certificate of service signed by such deputy is evidence of the facts it states on the hearing of an application for an attachment. When the summons requires the production of books, it is sufficient if such books are described with reasonable certainty. Should the party summoned fail to obey the summons, or to give testimony, or to answer interrogatories as required, the collector may apply to the judge of the district court, or to a commissioner of the circuit court of the United States for the district within which such party resides, for an attachment against him as for a contempt, which is granted, &c., in the usual manner.

The collector or any deputy-collector in every district enters into and upon the premises, if it be necessary, of every person therein who has taxable property, and who refuses or neglects to render any return or list required by law, or who renders a false or fraudulent return or list, and makes, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the collector, and on his own view and information, such list or return, according to the form prescribed, of the objects liable to tax, owned or possessed, or under

the care or management of such person, and the Commissioner of Internal Revenue assesses the tax thereon, including the amount, if any, due for special tax, and in case of any return of a false or fraudulent list or valuation he adds 100 per centum to such tax; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he adds 50 per centum to such tax. In case of neglect occasioned by sickness or absence as aforesaid, the collector may allow such further time for making and delivering such list or return as he may deem necessary, not exceeding thirty days. The amount so added to the tax is collected at the same time and in the same manner as the tax, unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added is collected in the same manner as the tax. Every such officer may, for the purpose of examining as described, enter into and upon the premises in the daytime, and the owner or person having the agency or superintendence of the same, who refuses to admit him, or to suffer him to examine such article or articles, shall for every such refusal forfeit $500. And when such premises are open at night, the officers may enter them, while so open, in the performance of their official duties; and if any person forcibly obstruct or hinder any such officer in the execution of any power and authority vested in him by law, or forcibly rescue, or cause to be rescued, any property, articles, or objects, after the same have been seized by him, or attempt or endeavour to do so, such offender, excepting in cases otherwise provided for, for every such offence forfeits and pays the sum of $500,

or double the value of the property so rescued, or is imprisoned for a term not exceeding two years, at the discretion of the court. Whenever any person delivers or discloses to the collector or deputy any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made, or being duly summoned to appear to testify or to appear and produce such books as aforesaid, he is fined not exceeding $1000, or is imprisoned not exceeding one year, or both, at the discretion of the court, with costs of prosecution. Whenever there are in any district any articles not owned or possessed by or under the care or control of any person within such district and liable to be taxed, and of which no list has been transmitted to the collector as required by law, the collector or a deputy enters the premises, and takes such view thereof as may be necessary, and makes lists of such articles according to the form prescribed: said lists being subscribed by such collector or deputy are taken as sufficient lists of such articles for all purposes.

Lists

are taken with reference to the time when taxes become due, and are denominated annual, monthly, and special lists or returns.

The Commissioner of Internal Revenue is authorised and required to make the inquiries, determinations, and assessments of all taxes and penalties under the Internal Revenue Acts, except those payable by stamp, at the time and in the manner provided by law, and he certifies a list of such assessments when made to the proper collectors respectively, who proceed to collect and account for the taxes and penalties so certified. Whenever it is ascertained that an imperfect list has been so delivered, the commissioner may, at