hundred  and  fourteen,  entitled  "An  Act  to  provide  for  the  r^;istra-
tioa  of,  with  collectors  of  internal  revenue,  and  to  impose  a  special
tax  upon  all  persons  who  produce,  import,  manufacture,  compound,
deal  in,  dispense,  sell,  distribute,  or  give  away  opium  or  cocoa  leaves,
their  salts,  derivatives,  or  preparations,  and  for  other  purposes,"
including  the  emplovment  of  agents,  deputy  collectors,  mspectoiB.
chemiate,  assistant  chemists,  clerksj  and  messengers  in  tiie  field  ana
in  the  Bureau  of  Internal  Revenue  m  the  District  of  Columbia,  to  be
appointed  by  the  Commissioner  of  Internal  Revalue,  with  tne  ap-
proval of  the  Secretary  of  the  Treasury,  and  for  the  purchase  of  sudi
supphes,  equipment,  mechanical  devices,  and  other  articles  as  may
be  necessary  for  use  in  the  District  of  Columbia  and  the  several  col-
lection districts,  including  not  to  exceed  $4  per  diem  in  lieu  of  sub-
sistence, $300,000.
For  rent  of  offices  outside  of  the  District  of  Columbia,  telephone
service,  and  other  miscellaneous  expenses  incident  to  the  collection
of  internal  revenue,  purchase  of  neceesary  books  of  reference  and
periodicals  for  the  cnemical  laboratory  and  law  library,  not  to  exceed
S500,  and  reasonable  expenses  for  not  exceeding  sixty  days  immedi-
ately foUowing  the  injury  of  field  officers  or  employees  in  the  Internal-
Revenue  Service  whde  m  line  of  duty,  of  medical  attendance,  sur-
geon's and  hospital  bills  made  necessary  by  reason  of  such  injury,
and  for  horses  crippled  or  killed  while  being  used  by  officers  in  making
raids,  not  exceeding  $150  for  any  horse  so  crippled  or  killed,  $100,000,

INDEPENDENT  TBEASUBT.
