Based on title 18, U.S.C., 1940 ed., § 594 (May 28, 1896, ch. 252, § 19, 29 Stat. 184; Mar. 2, 1901, ch. 814, 31 Stat. 956).

Minor changes were made in phraseology.

1968—Puspan. L. 90–578 substituted “United States magistrates” for “United States commissioners”.

“United States magistrate judges” substituted for “United States magistrates” in text pursuant to section 321 of Puspan. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

Amendment by Puspan. L. 90–578 effective Oct. 17, 1968, except when a later effective date is applicable, which is the earlier of date when implementation of amendment by appointment of magistrates [now United States magistrate judges] and assumption of office takes place or third anniversary of enactment of Puspan. L. 90–578 on Oct. 17, 1968, see section 403 of Puspan. L. 90–578, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

Offices of Collector and Deputy Collector of Internal Revenue abolished by Reorg. Plan No. 1 of 1952, § 1, eff. Mar. 14, 1952, 17 F.R. 2243, 66 Stat. 823, set out in the Appendix to Title 5, Government Organization and Employees, and the offices of “district commissioner of internal revenue”, and so many other offices, with titles to be determined by Secretary of the Treasury, were established by section 2(a) of the Plan.