The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1871-08-28
WASHINGTON.
WASHINGTON, August %
THE VACANCY IN THE REvENUE OFFICE
-ARERMAN,s OPINION.

+ The following is the decision of Altor
ney General Alderman upon the question
of the vacancy in the office Of the First
Deputy Commissioner of Revenue:
DEPARTMENT OF JUSTICE, /,
WASHINGTON, August 81. {,
lion. q, S. BoptrcH, Socg Treasury.
Your letter of the 23d inst. requests my
opinion upon the question whether there
is n vacancy in the office Of First Deputy
Commissioner OF Revenue. The facts in
the case understand to be these That
Mr. PlGasonton, the Commissioner has
been suspended by The President under
the tenure OF office act Of April 9th, 1869,
and that Mr., Douglass, First Deputy Com,
missioner, has been designated by the
President TO perform the duties Of the
suspended officer. Does this designation
vacate the office of Mr. Douglass, Depu-
ty Commissioner Tho holder Of an
office vacatcs by the acceptance Of anoth-
or incompatible office. lie does not va.
cate il by temporarily performing the du.
ties of another office, when such tcm.
pOrary performance is permitted by law.
T., L
sOntOn Is still Commissioner of Internal
Revenue, because his term had not CX.
pired. He has not been removed with
the advice and consent of the Senate, and
there has been no appointment by and
with like advice and consent, of a success.
sor in his place. Attorney General Hoar,
in an opinion not yet published, april ID,
lS7O,) uses this language in relation to
these acts: "The word suspended imports
that the person suspended Is still
the incumbent in the office, and that
tho interruption Of It's duties Is TEN.
pOrarY and provisional" The Cd section
of the act OF April 9th, 1869, in its direc.
ton to the President on tho subject of
nominations at the commencement of each
session OF the Senate, clearly distin.
gushed between offices that are vacant
and the office inCumbGnts which arc sus.
pended. The Commissioner of Internal
Revenue is in tho latter category. Mr.. |
PleasOnlOn Is commissioner. by tempo.
rary appointment to perform the com.
missioner's duties, Mr.. Douglass does not
acquire the office of commissioner, though |
by special provision Of the tenure OF
office act he becomes entitled to the salary
and GmolumCnts of commissioner while
he performs the duties Of that office. The
question then occurs whether the deputy
can, without vaCating his
office, receive the designation to perform
the duties Of Commissioner of Internal
Revenue. In the act Of March 3d, the
ODD section provided for the appointment
OF q deputy commissioner, and prescribed
among his duties that OF Acting Commis.
siOner OF Internal Revenue in the absence
Of that officer (12th Statute 1850. The
same duty Is re.cnacted In the I'd section
Dl the act of June 30th Oath Statutes,
22D. Tho duty thus prescribed is
ngain recognized by the Gith sec.
lion Of the nct OF July 18Th, 1860,
18th statutes, 1907 Thus 1t appears to
have been specially made the duty Of the
Deputy Commissioner to net ms Commits.
'iOncr in the absence Of that officer The
act of July 20, 1868, to authorize the ten.
porary supplying Of vacancies in the Ex-
Hutivc Departments provides, in tho sec.
md section, that in case Of death, resigna.
ion, absence or sickness of the chief of
my bureau or any officer thereof, the
lcputy Of such chief or such officer shall,
lnlGss otherwise directed by the Presi.
lent, perform the duties of such chief or
IuCh officer until successor shall be aD.
pointed, or until such absence or sickness
hall CGase. The third section Of tho same
lCt prohibits any officer go performing the
lutics of his chief from receiving extra
for such service. From {
hnpn pita aIipnu n Ia onporbnt tl,nt ihn l0Ut ,
10Th ~ its general and special pro. !
'isiOns, not only permits but requires
he Deputy Commissioner to act as chief /
in certain eases; thnt he {
lOCs not lose his own office rs such substi- I
ute; or if Douglass had not vacated tho /
leputy Commissionship, while acting as
cQsC Of the absence, death {
If resignation Of Mr.. PlOasOnton, he does i
lOt vaCate his office by acting rs commits. /
iOner under the Presidents designation /
Turing the suspension Of Mr.. Pleasonton. !
l'hc tenure net entities him under such
designation to the salary Of Mr.. PlcNsons
on, which he would not have received II
citing Under the previous statutes above
ited, (30th September, 1860. Statute
AZ, y. 80, prohibits the allowance to one ,
Individual Of the salaries Of two different G
'nlccs on account Of having performed J
he duties thereof Mt the same time. The \
conclusion Is that Mr. Douglass Is still J.
lrst deputy commissioner, but entitled, t
IS long rs he performs the commissioners s
luties Under the Of Presidents designa. |
ion, TO the salary as commissioner only. i
Very respectfully, =
(SignCdD AKERMAN. Z
REPORT OF GEN. CROOK's DEATH.
Tho War Department has no advices of
he death Of Gen. Crook, reported killed I
" the Indians in Arizona. The report is |
liscrcdited.
The receipts of fractional currency for k
he week ending to-day amount to $402,- v
OO; shipments, notes $l,13j,000; lrac. I
ional currency, $j4S,00O. The Treasurer b
lolds as security for the national bank Y
circulation $303,4 AGO. 600, and for public 7
eposits $16O,0l55OO. Internal revenue \
eceipts to-day $385,0OO; total for the r
Iscal year to date $23,9GO,343; national d
'ank notes in circulation at this date Q
;34, ,373,980 subscriptions TO the new loan .
eported up to noon to-day $3,400,000. {
The second game Of series between I
he Forest City, Of Rockford, ILL.,, and the I
olympic Club of this city, took place this 8
iternoon before two thousand spectators.
The Forest City led off at first, but in the 7
ixth inning the Olympic struck batting d
freak, making eight runs, and kept the ?
cad closing the game in their favor by 1S y
OF. .... I
The subscriptions to the new loan TO- '
ay were over $4,OOO,0O0 This does not
1clude those received by Jay Cooke &
70.