Chapter 348. To create a Bureau of Customs and a Bureau of Prohibition in the Department of the Treasury
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CHAP. 348.— An Act To create a Bureau of Customs and a Bureau of Prohibition in the Department of the Treasury.March 3, 1927.[[H. R. 10729](/us/bill/69/hr/10729).][[Public, No. 751](/us/pl/69/751).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Treasury Department.Customs and Prohibition Bureaus created in. That there shall be in the Department of the Treasury a bureau to be known as the Bureau of Customs, a bureau to be known as the Bureau of Prohibition, a Commissioner of Customs, and a Commissioner of Prohibition.
The Commissioner of Customs shall be at the head of theCommissioners of, to be appointed by the Secretary, regardless of civil service laws. Bureau of Customs, and the Commissioner of Prohibition shall be at the head of the Bureau of Prohibition. The Commissioner of Customs and the Commissioner of Prohibition shall be appointed by the Secretary of the Treasury, without regard to the civil service laws, and each shall receive a salary at the rate of $8,000 perSalaries. annum. Sec. 2.
(a)The Secretary of the Treasury is authorized to appoint,Other personnel for bureaus. in each of the bureaus established by section 1, one assistant commissioner, two deputy commissioners, one chief clerk, and such attorneys and other officers and employees as he may deem necessary. One ofCustoms investigation. the deputy commissioners of the Bureau of Customs shall have charge of investigations. Appointments under this subdivision shall beAppointments under civil service laws, etc.Vol. 42, p. 1488. subject to the provisions of the civil service laws, and the salaries shall be fixed in accordance with the Classification Act of 1923. 1382
(b)Designation of acting commissioners. The Secretary of the Treasury is authorized to designate an officer of the Bureau of Customs to act as Commissioner of Customs, during the absence or disability of the Commissioner of Customs, or in the event that there is no Commissioner of Customs; and to designate an officer of the Bureau of Prohibition to act as Commissioner of Prohibition during the absence or disability of the Commissioner of Prohibition, or in the event that there is no Commissioner of Prohibition.
(c)Duties of personnel to be prescribed by Secretary and the Commissioners. The personnel of the Bureau of Prohibition shall perform such duties as the Secretary of the Treasury or the Commissioner of Prohibition may prescribe, and the personnel of the Bureau of Customs shall perform such duties (other than duties in connection with the administration of the National Prohibition Act, as amended, or any other law relating to the enforcement of the eighteenth amendment), as the Secretary of the Treasury or the Commissioner of Customs may prescribe. Sec. 3. Duties as to imports and exports under Tariff laws, conferred upon Customs Bureau.
(a)The Secretary of the Treasury is authorized to confer or impose upon the Commissioner of Customs or any of the officers of the Bureau of Customs any of the rights, privileges, powers, or duties, in respect of the importation or entry of merchandise into, or exportation of merchandise from, the United States, vested in or imposed upon the Secretary of the Treasury by the Tariff Act of 1922 or any other law.
(b)Records, personnel, etc., of Customs Division, transferred to Customs Bureau. The records, property (including office equipment), and personnel of the Division of Customs are hereby transferred to the Bureau of Customs.
(c)Offices abolished. The Division of Customs and the offices of director of customs, assistant directors of customs, and director and assistant directors, Special Agency Service of the Customs, are hereby abolished. Sec. 4. Duties of Commissioner of Internal Revenue enforcing Prohibition Act, etc., transferred to Secretary of the Treasury.
(a)The rights, privileges, powers, and duties conferred or imposed upon the Commissioner of Internal Revenue and his assistants, agents, and inspectors, by any law in respect of the taxation, importation, exportation, transportation, manufacture, production, compounding, sale, exchange, dispensing, giving away, possession, or use of beverages, intoxicating liquors, or narcotic drugs, or by the National Prohibition Act, as amended, or any other law relating to the enforcement of the eighteenth amendment, are hereby transferred to, and conferred and imposed upon, the Secretary of the Treasury.
(b)Authority of Secretary to confer powers, etc., on Prohibition and Internal Revenue Bureaus in connection with internal revenue taxes. The Secretary of the Treasury is authorized to confer or impose any of such rights, privileges, powers, and duties upon the Commissioner of Prohibition, or any of the officers or employees of the Bureau of Prohibition, and to confer or impose upon the Commissioner of Internal Revenue, or any of the officers or employees of the Bureau of Internal Revenue, any of such rights, privileges, powers, and duties which, in the opinion of the Secretary, may be necessary in connection with internal revenue taxes. Sec. 5. Transfer of necessary personnel, etc., to Prohibition Bureau from Internal Revenue Bureau.
(a)The Secretary of the Treasury is authorized to transfer to the Bureau of Prohibition such records, property (including office equipment), and personnel of the office of the Commissioner of Internal Revenue as may be necessary for the exercise by the Bureau of Prohibition of the functions vested in it.
(b)Field employees to be appointed by Com-missioner of Prohibition, subject to civil service laws.Vol. 41, p. 319. The Commissioner of Prohibition, with the approval of the Secretary of the Treasury, is authorized to appoint in the Bureau of Prohibition such employees in the field service as he may deem necessary, but all appointments of such employees shall be made subject to the provisions of the civil service laws, notwithstanding the pro-visions of section 38 of the National Prohibition Act, as amended. Expiration of terms of persons not civil service appointees.The term of office of any person who is transferred, under this section, to the Bureau of Prohibition, and who was not appointed subject to 1383the provisions of the civil service laws, shall expire upon the expiration of six months from the effective date of this Act. Sec. 6. Any action or decision of the Secretary of the TreasuryReview of acts of Secretary, eta. under National Prohibition Act. in equity court. under the National Prohibition Act, as amended, or of any officer upon whom the power to take such action or make such decision is conferred, shall be subject to the same review by a court of equity as tire action or decision of the Commissioner of Internal Revenue under’ such Act, as amended, prior to the effective date of this Act. Sec. 7. This Act shall take effect on April 1, 1927.Effective April 1, 1927. Approved, March 3, 1927.