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or firm visited is located should appear, in addition to the other information required.

7. After April 1, 1900, where the division deputy uses his own horse, or horse and buggy, he will be allowed hire at the rate of $1 per day for not to exceed twenty days in each month, but in no case will hire be allowed for any day on which no traveling is done, nor any amount in excess of $30 per month, except as stated in paragraph 13. of horse, or horse and buggy, in cities having street cars will be limited to the time which in the judgment of this office should be required to visit breweries, cigar factories, and other places requiring periodical inspection, which are inaccessible by street cars or other public conveyance, in no case to exceed three days per month.

8. Where the deputy collector does not use his own horse, or horse and buggy, charges for livery will be allowed at the rate of not to exceed $1.50 per day for not to exceed twenty days in each month, but in no case will charges for livery be allowed for any day on which no traveling is done, nor any amount in excess of $30 per month, except as stated in paragraph 13.

9. The allowance to be made under paragraphs 7 and 8 of this circular does not apply to deputy collectors assigned to special duty under the collector or revenue agent, whose duties in emergencies, or because of the distance traveled, compel them to incur expenses in excess of the ordinary expenses of division deputy collectors.

10. This circular is not to be construed as authorizing an expenditure in the aggregate in excess of the annual allowance made to the collector for the expenses of division deputies, or the employment of a horse, or horse and buggy, where the traveling can be done by public conveyance at a less expense without jeopardizing the interests of the Government.

11. Collectors are expected to see that the expenses of division deputy collectors are reduced to a minimum, and to this end they should instruct them to make the most favorable terms for livery, and advise them that this office will encourage deputies to use their own conveyances.

12. If, in any case, a deputy, whose practice it has been to use his own conveyance, is compelled to hire livery, the reasons for so doing must be fully stated on Form 632, and if satisfactory to this office, the charges will be allowed, but in no case in excess of $1.50 per day nor $30 in any one month for the combined use of livery and the deputy's own conveyance, except as stated in paragraph 13.

13. Where the necessities of the Service demand an expenditure for livery in excess of the above rates, because of the distance traveled, the character of the roads, and the services performed, the deputy will state fully the reasons for such extra charges, and, if satisfactory to this office, the charges will be allowed within the limits of the annual allowance, but such charges will be allowed only in exceptional and extreme cases, and except in such cases the deputy will be governed by paragraphs 7

and 8, and any effort on the part of deputy collectors to evade these regulations, directly or indirectly, or to divert the allowance for livery or other expenses from the purpose for which the allowance is made, or to increase their net compensation, or to promote private interests, will result in a recommendation for removal from the Service of the officer so offending.

14. Where livery is hired by the month, or for a number of days in each month, arrangements should be made with one person or firm, and by this means the most favorable terms secured. The same rule should govern in this case as in private affairs.

15. The practice of returning home each night should be discontinued. A route should be laid out, and all parties along that route visited in one trip.

16. One day each week is deemed sufficient, ordinarily, for a deputy to spend at his headquarters, "answering correspondence," etc.

17. Canvassing in a city should be so systemized as to avoid long trips between places, when practicable.

18. Deputies must not visit distilleries and cigar factories, etc., for the sole purpose of collecting monthly reports, which should be forwarded to the deputy at his headquarters, neither is a deputy expected to act in the capacity of a bookkeeper to such persons, nor is he expected to canvass these places before the 10th of the month, in order that a manufacturer may be able to swear to his report before the deputy collector.

ROBT. WILLIAMS, Jr., Acting Commissioner.


Collection of public moneys.

[Int. Rev. Circular No. 571.]



To collectors of internal revenue:

Washington, D. C., May 28, 1900.

The reports of the accounting agents of this office who are charged with the duty of examining offices of collectors of internal revenue show that there is no uniform system of organization of the force employed in the offices of collectors, and that in some instances the system under which the work of the office is performed is defective to such an extent as to prevent a satisfactory verification of the account of moneys collected.

In view of this fact, collectors are informed that any system under which public funds may be withheld from deposit by any officer or employee of the collector's office, without prompt discovery, is defective and is disapproved by this office, and hereafter in case of defalcations

under such faulty system, this office will hold that the collector has not exercised due diligence in the management of the affairs of his office.

Persons who receive and handle public funds in collector's offices should not be allowed to receive orders upon which moneys are paid into the office until the date of the receipt of the order is marked or stamped upon the face of it by another officer or employee of the office, except where the cashier does not handle stamps, in which case the cashier should mark or stamp upon the order the date of the receipt of the money for the stamps issued on said order.

Under no circumstances should the person who receives money for stamps to be imprinted, upon the requisitions of the collector, be placed in possession of the order for such stamps until it shall have passed through the hands of another officer or employee, and the date of the receipt of the same shall have been marked or stamped thereon. The requisitions of the collector for such stamps should be prepared for the signature of the collector and forwarded directly to the stamp agent upon whom the requisition is drawn by an officer or employee other than the person who receives the money for such stamps.

The above is a copy of Circular M. 99, dated December 21, 1899, furnished to collectors of internal revenue, and which it appears from recent reports received from accounting agents, is in some instances disregarded.

Collectors are now advised that on and after July 1, 1900, no collector's office will be graded No. 1 whose system is so defective as to permit the officer or employee who receives public money and issues stamps therefor to receive also the orders, requisitions, or papers direct from the taxpayer, on which stamps are issued or tax collected, thus enabling such officer or employee to withhold from deposit public funds and retain in his possession the order, requisition, or paper upon which the money is paid.

It is the purpose of this office to see that no opportunity is presented for irregularities in this respect, and to this end the prompt and unqualified support of collectors is expected.

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It has been ascertained that in some localities deputy collectors are unable to procure livery for use in the discharge of official duties at the rate of $1.50 per day. Collectors are therefore advised that so

much of Circular No. 537 as fixes a maximum rate of $1.50 per day for horse and buggy is hereby revoked, and that hereafter charges for livery within the limits of the annual allowance at a rate not exceeding the prevailing rates in the locality where the livery is procured will be allowed. Collectors will, however, advise deputy collectors that they will be expected to secure the most reasonable terms, and that unnecessary charges for livery will not be allowed and must not be entered in their accounts in Form 631.

The accounting agents of this office will examine the accounts (Form 631) filed by deputy collectors, and will invite special attention to the accounts of officers who disregard the instructions of this office in this respect.

This office will not tolerate the employment or the retention in office of any person who by his conduct exhibits a lack of appreciation of the dignity of the service and the spirit and purpose of this office in the enforcement of the law and the protection of the interests of the Government by failure to observe strict economy and good business methods. G. W. WILSON, Commissioner.


Use of own conveyance by deputy collectors, etc.

(Int. Rev. Circular No. 577.-Further modifying Circular No. 537.)



To collectors of internal revenue :

Washington, D. C., July 27, 1900.

It has become apparent to this office that limiting, to $1 per day, the amount to be charged by a division deputy collector for the use of his own horse and buggy for purposes of canvassing his division, is hardly equitable and calculated to compel the officer to resort to the hire of livery at a much greater cost.

Collectors are, therefore, advised that Circular 537 has been modified in this respect, and beginning with the month of August, 1900, division deputies who use their own horse and buggy will be allowed to charge at the rate of $1.50 per day for such days or parts of days as the same is actually and necessarily used. Deputy collectors will be held to a strict account for these charges, and any irregularities in the same will call for summary dismissal from the Service. Collectors are especially enjoined to make careful examination of the expense accounts of their deputies to ascertain if any improper charges are made, and when discovered to report the facts to this office for such action as may be deemed proper.

Where street or trolley cars are available, such mode of conveyance should be used as far as practicable.

Where deputy collectors do not use their own horse and buggy, they will be permitted to hire livery, the charges for which must be reasonable and not above the usual commercial rates, such livery to be used only when absolutely necessary for the proper discharge of official duty.

In doing away with the limitation of expenses to be incurred for use of livery, or the deputy's own horse and buggy, mentioned in paragraphs 7 and 8, Circular 537, it must be understood that no expense will be allowed in excess of the annual allowance of the deputy.

The provisions of Circular 537, revised March 10, 1900, will remain in force, so far as the same are not modified by this circular and Circular 572.


G. W. WILSON, Commissioner.

Accounts of gaugers, storekeeper gaugers, and storekeepers.

[Int. Rev. Circular No. 587.]


OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 15, 1900. To collectors, gaugers, storekeeper-gaugers, and storekeepers: The last appropriation act provided, in part, as follows:

Provided further, That the Commissioner of Internal Revenue is authorized to detail gangers, storekeeper gaugers, and storekeepers, appointed in one district, for special or regular duty in other districts, and the accounts of gaugers, storekeeper-gaugers, and storekeepers so detailed shall be adjusted and paid in the district where they were appointed the same as if assigned to regular duty, without regard to the number of districts in which they may have been employed in any one month, the same as if all their services had been performed and expenses incurred in the district in which appointed, and the order of the Commissioner of Internal Revenue transferring gaugers, storekeeper-gaugers, or storekeepers to special work shall be accepted by the accounting officers of the Treasury Department as full authority for proper expenses incurred by said gaugers, storekeeper-gaugers, or storekeepers, while so assigned.

This requires that gaugers (including special gaugers), storekeepergaugers, and storekeepers shall be paid in the district where appointed regardless of where the services were rendered, and in the future such officers performing services in another district than where appointed will send their Forms 107 or 150, as the case may be, to the collector for the district where they were appointed, who will pay their accounts.

Amounts which have been paid to these officers by the collector for the district in which the officers were not appointed have been disallowed by the Auditor for the Treasury Department. Collectors who have made such payments will be addressed further in regard to such disallowances in the near future.

ROBT. WILLIAMS, Jr., Acting Commissioner.

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