succeeding proprietor to use the distillery warehouse, after setting apart by a secure and unbroken partition such portion as may be necessary for the storage and safe-keeping of the spirits distilled by the original proprietor, during the period allowed by law, or until the spirits are removed and the tax paid. (Act January 8, 1874, Stats. 18, p. 2.)

767. The Commissioner may prescribe the form of the inventory to be given by a person engaging in the manufacture of tobacco or snuff, and regulate the entry daily by a dealer of his transactions in these articles in a book to be kept for that purpose. (R. S., §§ 3358, 3360.)

768. He may order the destruction of any abandoned, condemned, or forfeited tobacco, snuff, or cigars which, when offered for sale, will not bring a price equal to the tax due and payable thereon. (R. S., § 3369.)

769. He is authorized to prescribe the security to be exacted for the exportation of manufactured tobacco, lucifer or friction matches, cigar lights, and wax tapers, and to make regulations governing the removal of such articles from the manufactory for the purposes of export. (R. S., $3385.)

770. He is authorized to prescribe regulations for the production of evidence entitling claimants to a drawback on tobacco exported after the stamps have been affixed thereto, of a sum equal to the value of the stamps so affixed and destroyed before shipment to the foreign country. (R. S., § 3386.)

771. He may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and for the collection of the tax thereon, as he may deem most effective for the prevention of frauds in the payment of such tax. (R. S., § 3396.)

772. It is his duty to prescribe the form of the return to be made by banking associations and bankers of the

monthly amount of circulation, deposits, and capital, and of the monthly amount of notes of persons and of town, city, or municipal corporations, State banks, or banking associations paid out by them, and in default of such returns to estimate the same upon the best information he can obtain. (R. S., §§ 3414, 3415.)

773. When an article has been sold or removed for sale by the manufacturer without the proper use of the required stamp, it is made the duty of the Commissioner of Internal Revenue, in addition to the penalties imposed by law, to estimate, within a period of two years from such sale or removal, the amount of tax which has been omitted, and to assess the amount upon the manufacturer; also to certify such assessment to the proper officer for collection. (R. S., § 3437.)

774. It is his duty to prescribe regulations from time to time for the ascertainment of the amount of the allowance of drawback to be made on articles entitled to such an allowance when exported, and to consider the evidence presented by claimants of the previous payment of the tax for which drawback is asked. (R. S., § 3441.)

775. The Commissioner, with the approval of the Secretary of the Treasury, may alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of law relating to internal revenue; and he may prescribe instruments or other means for attaching, protecting, removing, cancelling, and obliterating such stamps. (Act March 1, 1879.)

776. Whenever the mode or time of assessing or collecting any tax which is imposed is not provided for by law, the Commissioner may establish the same by regulation; and he may make all regulations to this end, not otherwise provided for, as may become necessary by reason of any alteration of law in relation to internal revenue. (R. S., § 3447.)

777. He may, under the direction of the Secretary of the Treasury, dispose of spirits or spirituous liquors which may be forfeited under the provisions of the internal-revenue laws, unless therein otherwise provided for.

778. The Commissioner may authorize a collector or deputy collector to seize any goods, articles, or objects subject to tax which shall be found in the possession, custody, or control of any person for the purpose of being sold or removed by him in fraud of the internal - revenue laws or with design to avoid the payment of the tax; and when such property is liable to perish or to a great reduction of value by reason of the keeping, or cannot be kept without great expense, the owner, on application, is entitled to have it returned to him, upon giving bond in such form as may be prescribed by that officer. (R. S., §§ 3453, 3459.)

779. He is authorized, with the approval of the Secretary of the Treasury, to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal-revenue laws or conniving at the same, in cases where such expenses are not otherwise provided for by law. (R. S., § 3463.)

780. It is made his duty to estimate in detail, by collection districts, the expense of assessing and collecting internal revenue, and to submit the estimate to Congress at the commencement of each regular session. (R. S., § 3671.)

781. IIe is authorized to permit the use of a distillery warehouse by successors in business, taking care to secure a complete separation of the spirits distilled by the preceding owner. (Act March 3, 1877.)

Upon receipt of satisfactory proof he may allow for or redeem internal-revenue stamps spoiled, destroyed, ren

dered useless, &c., under certain restrictions. (Act March 1, 1879.)

In addition to the duties here specifically enumerated, he is charged in numerous sections of the Revised Statutes with the establishment of regulations to give effect to provisions of law relating in detail to the operation of the internal-revenue system.

As to all of these he is aided by the several officers and divisions of his bureau before named. To describe the work of these divisions, we commence with―

I. THE DIVISION OF LAW.

782. This division is in charge of the Solicitor of Internal Revenue.

Its duties pertain to the prosecutions in the courts for frauds upon the internal revenue of the country, to the proper carrying on of proceedings for the condemnation of property subject to seizure, and for the recovery of fines and penalties incurred for violations of the internal-revenue laws, and of suits for taxes and of other personal actions arising under those laws. These proceedings and suits are reported by United States attorneys and marshals to the Commissioner of Internal Revenue, according to the requirements of the law, already cited. (R. S., § 3215.)

Dockets are kept in this division, and a complete record is shown of all cases reported and the steps taken in them. These dockets are similar in character to the dockets kept in the office of the Solicitor of the Treasury. From this division all instructions emanate to the United States attorneys and other officers of courts, with a view of securing the vigorous prosecution of the cases, over, which the Commissioner has supervision, and the prompt collection of penalties, debts, and revenues accruing to the Government.

783. This division is also in charge of claims for abatement or refund of internal taxes. No suit can be maintained in any court for the recovery of any tax alleged to have been illegally assessed or collected until after appeal shall be made to the Commissioner, as provided by law, and a decision of that officer shall have been had thereon, unless the decision of the Commissioner is delayed beyond six months from the date of appeal. The questions of the illegality or of the error in assessing and collecting these taxes arise and are considered in this division on these appeals.

784. This division has also charge of questions relating to special taxes, documentary stamp taxes, dividend and other taxes; also of matters connected with distraints for taxes or moneys due; also of lands acquired in payment of debts due the United States under internal-revenue laws, including lands bid in for the Government under proceedings in distraint or execution on judgments.

This division has also charge of matters relating to tobacco, snuff, and cigars, and to stamp taxes on medicines and preparations; also claims for rewards of informers, &c.

II. THE DIVISION OF APPOINTMENTS.

785. This division is under the direction of the Chief Clerk. It is charged with all matters pertaining to appointments, commissions of officers, leaves of absence in the office, office discipline, assorting and disposal of the mail, registry and keeping of all letters, and with the care of the files; also with all matters relating to messengers, laborers, office stationery, printing, advertising, and with the preparation of blanks and blank books for the bureau,

III. THE DIVISION OF ACCOUNTS.

786. This division is under the direction of the Deputy Commissioner. It is charged with the examination and