The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1871-08-27
WASHING TON.
The Internal Reves ne Commits
siorership Middle.
No Vacancy in the Deputy Commits.
siOner's Office.
WASHINGTON, August 20, 1871.

Opinion by the Attorney General.
The following is the decision OF Attorney General
Alderman upon the question OF q vacancy IN the
ONCE OF the First Deputy Commissioner OF Internal
Revenue recently submitted by Secretary Bout
well:-
DEPARTMENT OF JUsrIcE,t
WAsHrNGToN, August 25, 1871.
Hon. q. s. BOUTWELL, Secretary OF the treasury
ion upon the question whether there Is a vacancy I'm
the ONCE OF the First Deputy Commissioners OF In
ternal Revenue. The facts OF the understand
to be these:-That Mir. pleasonton the Commissioner
OF Internal Revenue, has been suspended by the
President under the Tenure OF Once act Of April 8,
1869. ana that Mr.. Douglass, the FIRST Deputy Com
missioner, has been designated by the President TO
perform Tue duties OF me suspene ~, oicer Does
Deputy Commissioner? The holder or an otilce va
Gates by the acceptance or another incompatible
ofllce. He does not vacate 1t by temporarily per-
forming the duties OF another O1ice when such
temporary performance !, permltted by ,I law.
Onton IL still Commissioner OF Internal Revenue,
because his term had not expired, and he has noc
been removed 10y and with the advice and consent
OF the senate or the Appointment by and with the
Ike advice and consent OF successor III his place.
Attorney General ioar IN an opinion not yet pup.
relation to these acts:-
word sn,psndst imports that the e., person suspended
its duties Is temporary and provisional.
The second section or the act OF April 8. 1862 in
Its direction 10 the President on the subject OF nomi
nations at the commencement Of each session or
the Senate clearly distinguishes between Offices
that are vacant ana OfnceS the ncumDeutS or which
are suspended. The Conmissionershp Of Internal
Revenue 10 In the latter category Mr. Pleasonon IS
the Commissioner. By temporary appointments
| to perform the Commissioners duties Mi. Douglass
does not acquire the office OF Commissioner though
by special provisions OF the Tenure OF once act he
| becomes entitled TO the salary and emolument5
| OF the Commissioner while he performs the duties
| OF that Office. The question then occurs whether
the Deputy Commissioner can, without vacating his
| own office, receive designation to perform tho
duties OF commissioner The Internal Revenue act
of March 8, 1863 in section 10. provided for the
appointment OF the Deputy Commissioner and pre-
scribed among his duties that OIL "Acting Commis-
o sTeer 81 IN the d. ,Sas
re-enacted In the third section OF the act OF June
80 S a. az ,h the duty nHs
section OF the Internal Revenue act or July ID.
ls6e oath U. $. statutes l7o.) Thus It appears
Commissioner to act as Commissioner In the alb
sence OF that officer. The OF July 20, 1858. ITO
the executive departments" provides in the second
section that 'in case OF the death, resignation alb
any once thereof the deputy OF such chief or Of
such offcer shah, unless otherwise directed by the
e anes OF spca caef or OF
until such absence or sickness shall cease"
The third section OF the same act prohibits the
officer so performing the duties OF his chief from
celving extra compensation for such service. From
these citations 1t IS apparent thai the law both In
permits but requires the Deputy Commissioner TO
act as Chief commissioner In certain cases, and
that he does not lose MS own Office by such substt-
tuition. II Mr. Douglass would not have vacated
the Deputy Comnss onersnip by acting as
nalion or death Of ' Mr. Pieasonton he does
not vacate the otace by acting as Commits
s sh t OF MI P"asonon tenure Of
ONCE act OF April 8, 1869, entitled him under such
designation to the salary OF Mr.. Peasonton, which
he would not have received IL acting under the
previous statutes above cited. The act OF INC 3Oth
OF September, 1850 Omitted States Statutes 54 D. 33
prohibits the allowance 10 one individual OF the
salaries Of two different Offices Oh account OF having
performed the duties thereof at the same time. The
Deputy Commissioner, but Is emitted, as long as he
performs the Commissioners duties under tho
missioner only Very respectfully your obedient
servant. A. I. AKERMAN. Attorney General.
The New Loan.
The subscriptions to the new loan to-day were
over four Millions This does not include those re-
ceived by jay Cooke Co.
Tonnage Dues OF Mail Steamers.
The Secretary OF the Treasury has approved tho
decision OF the Collector OF the Port OF New York
requiring the steamers Of the Pacific Mall Steamship
Company to pay tonnage dues.
The Marine Hospital service.
Arrangements have been made for the care OF
seamen at the Seamens Retreat and Bellevue Hos
pita New York, at ninety cents per day, reduc-
ton OF ten cents on former rates DR.. Heoer Smith,
formerly OF New Orleans, now Supervising Surgeon
OF the port OF New York, has reported many I'M
portant changes IN the management OF the Marine
Hospital service, and intends TO make II more EN-
cient and economical than ever before. The Hos
pita tax collected last month exceeded the expenses
Collecting the Customs Revenue.
There have been fewer changes IN the Customs
Revenue service during the past two months then
ever before In the same period. The increase or
business actually demands additional force. but tha
appropriations viii not allow II, consequently the
cost of collecting revenue wn be materially re-
duced
Currency Statement.
Receipts Of fractional currency for the
week ending to-day amount TO-. 4f92 600
Shipments were-nOtes. ................. 1,l460o0
Fractional currency. ................... Ga, 900
The Treasurer holds security Tor
tlonal bank circulation. ............ 1863, 400 600
And Tor pubic deposits ............. IL, 500
Internal revenue receipts Lo.day......... $4,000
Total for fiscal year TO day ......... e, 900, 343
National bank notes in circulation at this
date. ........... s2l,a7asso
Subscription TO the new loan reported TO
noon tod ........................... 100000