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Subject.

Tax on the employment of child labor. (T. D. 2823.)
Excise taxes on sales by the manufacturer.

Excise taxes on works of art and jewelry.

Collection of tax on transportation and other facilities.
Capital stock tax under the revenue act of 1918.

Excise taxes on toilet and medicinal articles.

Tax on soft drinks and other beverages sold in bottles or other closed containers. Tax on soft drinks, ice cream, and similar articles sold at soda fountains or similar places of business.

Excise taxes on sales by the dealer of wearing apparel, etc.

Stamp taxes on documents (except on issue, sales, and transfers of certificates of stock and sales of products for future delivery.)

Collection of tax on motion-picture films.

Tax on telegraph, telephone, radio, and cable facilities.
Tax on the issuance of insurance policies.

Special tax upon business and occupations, and upon use of boats. (T. D.
2983.)

Manufacture, sale, etc., of intoxicating liquor. (T. D. 2985.)

Production, etc., of industrial alcohol, and manufacture, etc., of denatured alcohol. (T. D. 2986.)

INTERNAL REVENUE LAWS.

OFFICE OF INTERNAL REVENUE, ORGANIZATION,

APPROPRIATIONS, ETC.

[The sections enumerated in this compilation are from the Revised Statutes of the United States, unless otherwise indicated.]

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of Internal Reve

SEC. 319. There shall be in the Department of the Commissioner Treasury a Commissioner of Internal Revenue, who shall nue. be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of six thousand dollars a year.

12 Op. Atty. Gen., 443; 8 Int. Rev. Rec., 54. SEC. 1300. [Act of February 24, 1919 (40 Stat., 1057).] Hereafter the salary of the Commissioner shall be $10,000 a year. The difference between the amount appropriated under existing law and the salary herein established shall, for the period between the passage of this Act and July 1, 1919, be paid out of the appropriations for collecting internal revenue.

Salary of Commissioner.

missioner of In

SEC. 321. The Commissioner of Internal Revenue, un- Duties of Comder the direction of the Secretary of the Treasury, shall ternal Revenue. have general superintendence of the assessment and collection of all duties and taxes now or hereafter imposed by any law providing internal revenue; and shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and proper and sufficient ad

hesive stamps and stamps or dies for expressing and denoting the several stamp duties, or, in the case of percentage duties, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. He may also contract for or procure the printing of requisite forms, decisions, and regulations, but the printing of such forms, decisions, and regulations shall be done at the Public Printing Office, unless the Public Printer shall be unable to perform the work: Provided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank-books, and blanks to the collectors in the several collection-districts; and the said Commissioner shall estimate in detail by collection-districts the expense of assessing and the expense of the collection of internal revenue.

The various duties of the Commissioner are set forth in appropriate places in the chapters relating to the different subjects.

See, as to stamps, sections 3238, 3312, 3328, 3341, 3369, 3395, 3445, 3446, and other sections.

Commissioner to make assessments. (See sec. 3182 R. S. and notes, p. 112.)

It is the duty of the Commissioner to see that the laws relating to collection of internal revenue taxes are faithfully executed. He has the right to order seizures. (Agnew v. Haymes, 141 Fed., 631; T. D. 955.)

Commissioner to make regulations to carry out the law as made necessary by reason of changes in the law (sec. 3447, p. 590).

In the matter of regulations, section 161 of the Revised Statutes provides: "The head of each executive department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use, and preservation of the records, papers, and property appertaining to it."

Distinction between "instructions" and "regulations." (Landram v. United States, 16 Ct. Cls., 74; 27 Int. Rev. Rec., 80.)

A regulation made in pursuance of an act of Congress has the force of law. (United States v. Eliason, 16 Pet., 291: Ex parte Reed, 100 U. S., 13; United States v. Barrows et al., 10 Int. Rev. Rec., 86; Harvey v. United States, 3 Ct. Cls., 38; Stotesbury v. United States, 23 Ct. Cis., 292; 22 Op. Atty. Gen., 570.)

Scope and effect of regulations of the department. (In re Kollock, 165 U. S., 526; 43 Int. Rev. Rec., 170; United States . Symonds, 120 U. S., 46; Wilkins . United States, U. S. Circuit Court of Appeals, 1899, 96 Fed.. 837; T. D. 21623; Sprinkle r. United States, 141 Fed., 811; T. D. 958; Stegall . Thurman, 175 Fed., 813; T. D. 1616.)

Right to make regulations depends on what Secretary considers necessary. (27 Op. Atty. Gen., 88.)

Secretary of Treasury can not make regulations which will defeat the law. (Campbell v. United States, 107 U. S., 410.)

Regulations made by the Commissioner pursuant to the statutory authority, with the approval of the Secretary of the Treasury, in respect to the assessment and collection of

internal revenue, have the force of statutes; and the acts
of the Commissioner are presumed to be the acts of the Sec-
retary. (In re Huttman, 70 Fed., 699.)

In United States v. Eaton, 144 U. S., 677, it was held that
"a sufficient statutory authority should exist for declaring
any act of omission a criminal offense." Regulations pre-
scribed by law may have in a proper sense the force of law,
but when the statute does not distinctly make the neglect
to do the thing required a criminal offense a regulation can
not have that effect.

While department regulations duly promulgated have the force of law, in a limited sense, they can not enlarge or restrict the liability of an officer on his bond. (Meads v. United States, 81 Fed., 684.)

Regulations can not change the positive provisions of law. (United States v. Two Hundred Barrels of Whisky, 95 U. S., 571; 24 Int. Rev. Rec., 3; Morrill v. Jones, 106 U. S., 467; United States r. Three Barrels, 77 Fed., 963.)

An order from the proper executive department is sent with approval of the head of the department unless the contrary appears. (Medkirk v. United States, 45 Ct. Cls., 395.)

Binding force of departmental construction of statute. (Schell's Executors v. Fauche, 138 U. S. 562, 572. See Cornell r. Coyne, 192 U. S., 418.)

Authority to make regulations does not confer legislative
power. (United States r. 11,150 Pounds of Butter, 188
Fed., 157; 195 Fed., 657.)

That Congress can not delegate legislative power to any
executive official is elementary. (Coopersville Cooperative
Creamery Co. v. Lemon, 163 Fed., 145, T. D. 1371, citing
Field . Clark, 143 U. S., 649.)

Federal courts will take judicial notice of regulations pre-
scribed in pursuance of law. (Caha v. United States, 152 U.
S., 211; Wilkins v. United States, 96 Fed., 837; T. D. 21623,
1889; Dominici v. United States, 72 Fed., 46.)

While a regulation may have the force of law, printed headings on a form, additional to the expressed terms of the regulation, do not have the force of law. (United States v. Lamson, 162 Fed., 168.)

A regulation promulgated by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, prohibiting collectors from producing the records of their offices or furnishing copies thereof for the use of third persons or for use as evidence in behalf of litigants in any court, is a valid and binding regulation. (In re Comingore, Collector, 1889, 96 Fed., 552; T. D. 21584; Boske t. Comingore, 177 U. S., 459; T. D. 104.)

By section 161, Revised Statutes, the head of each department is authorized to prescribe regulations as to the custody, use, and preservation of the records and papers appertaining to it and may decline to furnish copies. (25 Op. Atty. Gen., 326; see sec. 882 and notes, p. 644, Appendix.) Duties of executive departments are ministerial rather than judicial. (10 Op. Atty. Gen., 62.)

Act authorizing the President to consolidate bureaus and offices in the interest of economy and efficiency, approved May 20, 1918. (Executive Order No. 2877, May 31, 1918.)

Typewriters, adding machines, and other mechanical devices not to be installed without written permission of Commissioner. (T. D. 1693.)

Estimates of

SEC. 3671. The Commissioner of Internal Revenue shall estimate in detail, by collection-districts, the expense of lecting internal assessing and the expense of the collection of internal revenue.

Estimates.

revenue, and submit the same to Congress at the commencement of each regular session.

SEC. 5. [Extract from the legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1902, approved March 3, 1901 (31 Stat., 982, 1009).] Hereafter it shall be the duty of the heads of the several Executive Departments, and of other officers authorized or required to make estimates, to furnish to the Secretary of the Treasury, on or before the fifteenth day of October of each year, their annual estimates for the public service, to be included in the Book of Estimates prepared by law under his direction,

***

[Extract from the legislative, executive, and judicial appropria. tion act for the fiscal year ending June 30, 1907, approved June 22, 1906 (34 Stat., 448).]

SEC. 4.

Hereafter the heads of the several Executive Departments and all other officers authorized or required to make estimates for the public service shall include in their annual estimates furnished the Secretary of the Treasury for inclusion in the Book of Estimates all estimates of appropriations required for the service of the fiscal year for which they are prepared and submitted, and special or additional estimates for that fiscal year shall only be submitted to carry out laws subsequently enacted, or when deemed imperatively necessary for the public service by the Department in which they shall originate, in which case such special or additional estimate shall be accompanied by a full statement of its imperative necessity, and reasons for its omission in the annual estimates.

[Extract from the legislative, executive and judicial appropriation act of Feb. 26, 1907 (34 Stat., 949).]

The Secretary of the Treasury shall each year prepare and submit in his annual report to Congress estimates of the public revenue and the public expenditures for the fiscal year current, and also for the fiscal year next ensuing at the time said report is submitted, together with a statement of the receipts and expenditures of the Government for the preceding completed fiscal year.

Statement to be submitted in Annual Book of Estimates. Act of August 1, 1914. (38 Stat., 680.)

Submission of estimates of appropriations for the Annual Book of Estimates. (Dept. Cir. No. 62, June 15, 1918.)

[Extract from the sundry civil appropriation act for 1910. Act of March 4, 1909. (35 Stat., 1027).1

SEC. 7. Immediately upon the receipt of the regular annual estimates of appropriations needed for the various branches of the Government it shall be the duty of the Secretary of the Treasury to estimate as nearly as may be the revenues of the Government for the ensuing fiscal year, and if the estimate for appropriations, including the estimated amount necessary to meet all continuing and permanent appropriations, shall exceed the estimated revenues the Secretary of the Treasury shall transmit the estimates to Congress as heretofore required by law and at once transmit a detailed statement of all of said estimates to the President, to the end that he may, in giving Congress information of the state of the Union and in recommending to their consideration such measures as he may judge necessary, advise the Congress how in his judgment the estimated appropriations could with least injury to the public service be reduced so as to bring the appropriations

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