United States Statutes at Large/Volume 3/13th Congress/1st Session/Chapter 22
[Obsolete.]
Chap. XXⅡ.—An Act to establish the office of commissioner of the revenue.[1]
Office of commissioner of the revenue established for superintending the collection of internal taxes and duties.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for superintending the collection of the direct tax and internal duties, laid by the authority of the United States, there shall be an officer in the Department of the Treasury, to be denominated commissioner of the revenue, who shall be charged, under the direction of the head of the Department, with preparing all the forms necessary for the assessors and collectors of the tax and duties aforesaid; with preparing, signing, and distributing all the licenses required by any law Duty of Commissioner.
Act of November 22, 1815. chap. 7. imposing any of the duties aforesaid; and with the superintendence generally, of all the officers employed in assessing and collecting the said tax and duties.
To superintend the collection of residue of former direct tax, &c.Sec. 2. And be it further enacted, That the said commissioner of the revenue shall likewise superintend the collection of the residue of the former direct tax and internal duties which may be still outstanding, and shall also execute the services with respect to light-houses and other tax objects which were usually performed by the former commissioners of the revenue.
Secretary of Treasury authorized to place collection of the duties on impost, &c. &c.Sec. 3. And be it further enacted, That it shall be lawful for the Secretary of the Treasury to place also the collection of the duties on imposts and tonnage under the superintendence of the said commissioner of the revenue, if, in his opinion, the public service will be promoted by transferring that duty from the comptroller to the said commissioner.
Compensation of the commissioner and clerks.Sec. 4. And be it further enacted, That the compensation of the said commissioner of the revenue shall be the same with that of the auditor of the Treasury; and that he shall, for the present, be allowed a number of clerks whose salaries shall not, in the whole, exceed four thousand dollars a year.
Specific appropriation.Sec. 5. And be it further enacted, That a sum not exceeding three thousand five hundred dollars, to be paid out of any moneys in the Treasury not otherwise appropriated, be, and the same is hereby appropriated, to pay the commissioner and salaries aforesaid, for the year one thousand eight hundred and thirteen.
Commissioner to have the privilege of franking, &c.act of 1810, ch. 37 ch. 35; act of 1814 ch. 35Sec. 6. And be it further enacted, That all letters and packets to and from the commissioner of the revenue, shall be received and conveyed by post free of postage, under the same restrictions as are provided by law with respect to other free letters and packets.
Approved, July 24, 1813.
- ↑ By the Act of December 23, 1817, chap. 1, sect. 2, the office of commissioner of the revenue was abolished.