Regulations 12 for the Observance of Revenue and Prohibition Officers, District Attorneys and Marshals

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Excerpt from Regulations 12 for the Observance of Revenue and Prohibition Officers, District Attorneys and Marshals: And as to Duties of Clerks of United States Courts Respecting Cases Arising Under the Internal Revenue and Prohibition Laws in Which the United States Is a Party, Revised October 1, 1920Sec. 3215 R. S. It Shall be the duty Of the Commissioner of Internal Revenue, with the approval Of the Secretary Of the Treasury, to establish such regula tions, not inconsistent with law, for the observance of revenue Officers, district attorneys, and marshals, respecting suits arising under the internal-revenue laws in which the United States is a party, as may be deemed necessary for the just responsibility Of those Officers and the prompt collection Of all revenues and debts due and accruing to the United States under such laws.Article 1. Authority for regulations - Pursuant to the statute quoted and' the authority conferred by the National Prohibition Act (see art. The following regulations, for the guidance Of field Officers dealing with matters within the jurisdiction Of the Bureau Of Inter nal Revenue, are hereby made and promulgated. All regulations previously emanating from such bureau inconsistent therewith are hereby revoked.Art. 2. Method of regulations - In revising the edition issued in 1904 the same method Of dividing the matter, so far as feasible, in accordance with the classes Of Officers for whose guidance the regula tions are primarily intended, has been followed. A considerable por tion of the matter contained in the regulations is, however, applicable to Officers belonging to several different classes, and to have dealt with such matter under each head to which it has. Application at length would have resulted in cumbersome repetition. The object has been, therefore, where matter pertained to subjects dealt with under several heads, to discuss it under one head only, but to include under each Of the other heads, a reference to the place where the discussion may be found. Nevertheless, it should not be concluded, even where a subject is not dealt with and no reference is found under a given head, that it is not discussed at all in the regulations, but resort should be had to the index.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.