MR. JUSTICE WOODS delivered the opinion of the court.
By § 2 of the act of March 1, 1879, entitled "An Act to amend the laws relating to internal revenue," ch. 125, 20 Stat. 327, the 12th section of the act of February 8, 1875, ch. 36, 18 Stat. 307, was amended so as to read as follows:
"That each collector of internal revenue shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be compensated...
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