Notes on 31 U.S.C. § 321 : US Code - Notes

Search Notes on 31 U.S.C. § 321 : US Code - Notes

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 880; Pub. L. 98-369, div.
A, title IV, Sec. 445, July 18, 1984, 98 Stat. 816; Pub. L. 101-73,
title III, Sec. 307(b), (d), Aug. 9, 1989, 103 Stat. 353; Pub. L.
104-66, title I, Sec. 1132(b), Dec. 21, 1995, 109 Stat. 725.)
HISTORICAL AND REVISION NOTES
--------------------------------------------------------------------
Revised Source (U.S. Code) Source (Statutes at Large)
Section
--------------------------------------------------------------------
321(a)( 31:1002(less words R.S. Sec. 248(less words
1)- (3) between 1st and 2d between 4th and 5th
semicolons and semicolons).
between 4th and 5th
semicolons).
321(a)(4) (no source).
321(a)(5) 31:427. R.S. Sec. 251(words after
"Treasury" and before "shall
prescribe forms of entries").
321(a)(6) 31:1002(words
between 1st and 2d
semicolons).
321(a)(7) 31:1011. R.S. Sec. 376; May 10, 1934,
ch. 277, Sec. 512(b), 48 Stat.
759.
321(a)(8) 31:1024. R.S. Secs. 239, 261; Feb. 18,
1875, ch. 80, Sec. 1(3d
complete par. on p. 317), 18
Stat. 317; Aug. 7, 1946, ch.
770, Sec. 1(48), 60 Stat. 870.
321(b)(1) 31:127. Oct. 9, 1940, ch. 796, Sec. 5,
54 Stat. 1087.
31:317f. Dec. 18, 1942, ch. 767, Sec.
7, 56 Stat. 1066.
31:397. July 23, 1965, Pub. L. 89-81,
Sec. 107, 79 Stat. 255.
31:528(d). R.S. Sec. 3646(d); July 8,
1937, ch. 444, Sec. 9, 50
Stat. 483; restated Dec. 3,
1945, ch. 515, Sec. 1, 59
Stat. 593.
31:564. Nov. 21, 1941, ch. 489, Sec.
5, 55 Stat. 778; Dec. 22,
1974, Pub. L. 93-539, Sec.
1(a) (related to Sec. 4), 88
Stat. 1738.
31:1053. Oct. 26, 1970, Pub. L. 91-508,
Sec. 204, 84 Stat. 1120.
31:1262(a). Oct. 20, 1972, Pub. L. 92-512,
Sec. 142(a), 86 Stat. 935.
321(b)( 31:1001(note). Reorg. Plan No. 26 of 1950,
2), (3) eff. July 31, 1950, Secs. 2,
4, 64 Stat. 1281.
321(b)(4) 31:1017. June 12, 1917, ch. 27, Sec.
1(4th par. under heading
"Miscellaneous Objects,
Treasury Department"), 40
Stat. 118; Mar. 4, 1921, ch.
161, Sec. 1(1st par. under
heading "Miscellaneous
Objects, Treasury
Department"), 41 Stat. 1374.
321(b)(5) 31:486. Apr. 28, 1904, ch. 1762, Sec.
1(proviso immediately before
heading "Revenue-Cutter
Service"), 33 Stat. 460.
321(b)(6) 31:1023(a). June 1, 1955, ch. 119, Sec.
1(a), 69 Stat. 82.
321(c) 31:1001(note). Reorg. Plan No. 26 of 1950,
eff. July 31, 1950, Sec. 1(a),
(b), 64 Stat. 1280.
--------------------------------------------------------------------
In subsection (a)(1)-(3), the words between the 2d and 3d
semicolons are omitted as superseded by section 3512 of the revised
title.
In subsection (a)(1), the word "digest" is omitted as being
included in "prepare". The word "receipts" is substituted for
"revenue", and the words "managing the public debt" are substituted
for "for the support of the public credit", for consistency in the
revised title.
In subsection (a)(2), the words "carry out" are substituted for
"generally shall perform" for consistency in the revised title and
with other titles of the United States Code. The words "that the
Secretary is required" are substituted for "as he shall be
directed" because of the restatement.
In subsection (a)(3), the word "issue" is substituted for "shall
grant" for consistency. The words "under limitations herein
established or to be provided" are omitted as unnecessary. The word
"consistent" is substituted for "in pursuance of", and the words
"by law" are omitted, for consistency.
Subsection (a)(4) is included to reflect all the major duties of
the Secretary of the Treasury. See chapter 51 of the revised title.
In subsection (a)(5), before subclause (A), the words "prescribe
regulations" are substituted for "make and issue from time to time
such instructions and regulations" for consistency in the revised
title and to eliminate unnecessary words. The words "applicable to
anyone" are substituted for "to the several collectors, receivers,
depositaries, officers, and others" for clarity and to eliminate
unnecessary words. In subclause (A), the words "for the Government"
are inserted because section 8 of the Act of June 30, 1864 (ch.
172, 13 Stat. 221), from which section 251 of the Revised Statutes
is derived, used the phrase "in behalf of the United States". In
subclause (B), the words "those notes and securities" are
substituted for "the same" for clarity.
In subsection (a)(6), the word "collect" is substituted for
"superintend the collection" because of the source provisions
restated in section 321(c) of the revised title. The word
"receipts" is substituted for "revenue" for consistency in the
revised title.
In subsection (a)(7), the words "Secretary of the Treasury" are
substituted for "General Counsel of the Department of the Treasury,
under the direction of the Secretary of the Treasury" because of
the source provisions restated in subsection (c) of this section.
The words "with a view to prosecuting persons" are substituted for
"for the prosecution of persons charged with the commission
thereof" for clarity. The words "take steps to discover fraud and
attempted fraud" are substituted for "take cognizance of all frauds
or attempted frauds" for clarity. The words "involving receipts"
are substituted for "upon the revenue" for consistency in the
revised title. The words "decide on ways to prevent and detect
fraud" are substituted for "exercise a general supervision over the
measures for their prevention and detection" for clarity and to
eliminate unnecessary words.
In subsection (a)(8), before subclause (A), the word "maintain"
is substituted for "shall be kept" for consistency. The words "all
moneys" and "internal" are omitted as unnecessary because of the
restatement. The words "duties or" are omitted as being included in
"taxes". The word "possession" is added for consistency in the
revised title and with other titles of the Code. The word "listing"
is substituted for "so as to exhibit, as far as may be" for clarity
and to eliminate unnecessary words. In subclause (A), the word
"kind" is substituted for "species" for consistency. The words
"that shall accrue" are omitted as surplus. In subclause (B), the
words "each tax" are substituted for "each source of revenue" for
clarity. In subclause (C), the word "pay" is substituted for
"compensation" for consistency. The words "officers and employees"
are substituted for "collectors and deputy collectors, inspectors,
and other officers" for consistency and to eliminate unnecessary
words.
Subsection (b)(1) is included as a general statement of the
authority of the Secretary of the Treasury to prescribe regulations
to avoid repeating each time specific authority of the Secretary to
carry out certain provisions of law.
In subsection (b)(2), the words "make such provisions" in
31:1001(note) are omitted as unnecessary. The words "or by any
agency" are omitted and the words "duties and powers" are
substituted for "function", for consistency in the revised title
and with other titles of the Code. The words "including any
function transferred to the Secretary by the provisions of this
reorganization plan" are omitted as executed.
In subsection (b)(3), the word "effect " is omitted as
unnecessary. The words "(available or to be made available)" are
omitted as surplus. The words "delegation made under clause (2) of
this subsection" are substituted for "provisions of this
reorganization plan" because the only provision of Reorganization
Plan No. 26 of 1950 (eff. July 31, 1950, 64 Stat. 1281) that
continues to have legal effect is section 2 that is restated in
clause (2).
In subsection (b)(4), before subclause (A), the word "detail" is
substituted for "to use for, and in connection with" to eliminate
unnecessary words. The words "in addition to details authorized
under another law" are substituted for 31:1017(last sentence) to
eliminate unnecessary words and because subsequent laws would also
provide additional authority to detail. The words "and the several
branches of the public service under its control" are omitted as
being included in "Department". The words "officers and employees"
are substituted for "persons" for clarity and consistency in the
revised title. In subclause (B), the words "agents or from the
appropriation for the foregoing purpose" are omitted as unnecessary
because of the restatement.
In subsection (b)(5), the words "the proceeds thereof to be
accounted for and paid into the Treasury of the United States" are
omitted as unnecessary because of section 3302 of the revised
title.
In subsection (b)(6), the word "buy" is substituted for "make
expenditures" for consistency in the revised title and with other
titles of the Code. The words "officers or employees" are
substituted for "civilian employees", and the words "in carrying
out their duties and powers" are substituted for "in the
performance of their official duties", for consistency in the
revised title and with other titles of the Code.
AMENDMENTS
1995 - Subsec. (b)(7). Pub. L. 104-66 added par. (7).
1989 - Subsec. (c)(3). Pub. L. 101-73, Sec. 307(b), added par.
(3).
Subsec. (e). Pub. L. 101-73, Sec. 307(d), added subsec. (e).
1984 - Subsec. (d). Pub. L. 98-369 added subsec. (d).
EMERGENCY PREPAREDNESS FUNCTIONS
For assignment of certain emergency preparedness functions to
Secretary of the Treasury, see Parts 1, 2, and 15 of Ex. Ord. No.
12656, Nov. 18, 1988, 53 F.R. 47491, set out as a note under
section 5195 of Title 42, The Public Health and Welfare.
USE OF AIRCRAFT IN EMERGENCY LAW ENFORCEMENT SUPPORT
Pub. L. 104-52, title I, Sec. 107, Nov. 19, 1995, 109 Stat. 476,
provided that: "The Secretary of the Treasury is authorized in
fiscal year 1996 and hereafter, to use Treasury Department
aircraft, with or without reimbursement, to assist bureaus within
the Department of the Treasury or other Federal agencies,
Departments or offices outside of the Department of the Treasury to
provide emergency law enforcement support to protect human life,
property, public health, or safety."