The President appoints for each of these districts one Collector of Internal Revenue, who must be a resident of the district for which he is appointed.

Appointment Of Deputy Collectors

Each collector is authorized to appoint, in writing, as many deputy-collectors as he may think proper, to be by him compensated for their services; to revoke any such appointment, giving notice thereof to the Commissioner of Internal Revenue, and to require and accept bonds or other security from such deputies.

Duty Of Internal Revenue Collectors

It is the duty of the collector and his deputies (each of whom has equal authority with the collector) to collect all internal revenue taxes levied or assessed against individuals or corporations within the portion of the district assigned to him; but each collector is in every respect responsible both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done by any one of his deputies while acting in that position.

Superintendent Of Exports

In any port of the United States where there is more than one Collector of Internal Revenue, the Secretary of the Treasury may designate one of them to have charge of all matters relating to the exportation of articles subject to tax under the internal revenue laws, and there may be appointed under such collector an officer to superintend all matters of exportation and drawback. This officer is known as Superintendent of Exports.

Inspectors of Tobacco and Cigars. In every collection district where it is necessary the Secretary of the Treasury appoints one or more inspectors of tobacco and cigars. This officer is entitled by authority of the Secretary of the Treasury to receive such fees as the latter may prescribe to be paid by the owner or manufacturer of the inspected articles.

Internal Revenue Gaugers

In every collection district where it may be necessary, the Secretary of the Treasury appoints one or more internal revenue gaugers, whose duty it is to determine the amount of articles which he is called to examine.

Requirements And Penalties

Collectors of internal revenue are required to report violations of the revenue laws to the district attorney of his district for prosecution.

Every collector, deputy collector and inspector is authorized to administer oaths and take evidence in reference to matters in his department of the public service.

Any officer of internal revenue may be specially authorized by the commissioner to make seizures of property which may become forfeited or jeopardized by a violation of the revenue laws.

Any revenue officer who discloses to any other person the operations, style of work or apparatus of any manufacturer whose establishment comes under his inspection, is liable to be fined heavily and imprisoned. Neither can any internal revenue officer be or become interested in the manufacture of tobacco, snuff, cigars or spirits, under penalty of being dismissed from office, besides a heavy fine; and the law also provides severe penalties for extortion, receiving unlawful fees, etc., by revenue officers.

Superintendents Of The Manufacture Of Money

The United States Government has mints at Philadelphia, San Francisco, New Orleans, Carson, (Nev.), and Denver, and assay offices at New York, Boise City (Idaho), and Charlotte, N. C. The officers of a mint are a superintendent, an assayer, a melter and refiner, a coiner, and, at Philadelphia, an engraver. Besides these are various assistants and clerks, and numerous workmen.

Restrictions Upon Employes

Every officer, assistant and clerk of a mint must take the oath of fidelity, which oath is deposited with the Secretary of the Treasury, and the superintendent may require any employe of the mint to take such an oath.

The assayer, the melter and refiner, and the coiner of every mint, before entering upon the duties of his office, is required to execute a bond to the United States, with one or more securities.

In the temporary absence of the superintendent, the chief clerk acts in his place; and in that of the Director of the Mint, the Secretary of the Treasury designates some one to act for him.

Duties Of The Superintendent Of The Mint

The Superintendent of each mint has the control of it, the superintendence of the officers and other persons employed in it, and the supervision of its business, subject to the direction of the Director of the Hint, to whom he makes reports at such times and in such form as the director prescribes. These reports exhibit in detail, and classified, the deposits of bullion, the amount of gold, silver and minor coinage, and the amount of unparted, standard and refined bars issued, and such other statistics and information as may be required.

He receives and safely keeps, until legally withdrawn, all moneys or bullion designed for the use or expenses of the mint. He receives all bullion brought to the mint for assay or coinage; is the keeper of all bullion or coin in the mint, except when it is in the hands of other officers, and delivers all coins struck at the mint to the persons to whom they are lawfully payable.

From the report of the assayer and the weight of the bullion, he computes the value of each deposit and the amount of the charges or deductions, if any, of all which he gives a detailed memorandum to the depositor; and he also gives, at the same time, a certificate of the net amount of the deposit, to be paid in coins or bars of the same species of bullion as that deposited, the assayer verifying the correctness of such certificate by countersigning it.

Duties Of The Assayer

The Assayer assays all metals and bullion whenever assays are required in the operations of the mint. From every parcel of bullion deposited for coinage or bars, the superintendent delivers to the assayer a sufficient portion for the purpose of being assayed, and the assayer reports to the superintendent the quality or fineness of the bullion assayed by him, with such information as will enable the superintendent to compute the amount of charges to be made against the depositor.

Duty Of The Melter And Refiner

The Melter and Refiner executes all the operations necessary to form ingots of standard silver or gold and alloys for minor coinage, suitable for the coiner, from the metals legally delivered to him for that purpose, or to form bars conformably with the law from gold and bullion delivered to him for that purpose. He keeps a careful record of all transactions with the superintendent, noting the weight and character of the bullion, and is responsible for all bullion placed in his care until he returns it to the superintendent, receiving proper vouchers therefor.

Duty Of The Coiner

The Coiner executes all the operations necessary in order to form coins, conformable in all respects to the law, from the standard gold and silver ingots and alloys for minor coinage legally delivered to him for that purpose, and is responsible for it until it is returned to the superintendent. As coins are prepared from time to time, the coiner delivers them to the superintendent, who receipts for them and keeps a careful record of their kind, number and actual weight. The coiner, also, from time to time, delivers to the superintendent the clippings and other portions of bullion remaining, after the process of coining, the superintendent receipting for the same and keeping a careful record of their weight and character.

At the end of every calendar year the coiner, in the presence of the superintendent and assayer, defaces and destroys the obverse (or date) working-dies, so that no more coins of that date can be issued.

Duty Of The Engraver

The Engraver prepares all the working-dies (or moulds) required for use in the coinage of the mint, and when new coins or devices are required, under the supervision of the Director of the Mint, he engraves the models, moulds and matrices, or original dies for the same; but the director has power to engage, temporarily, the services of other artists for such work.