Salmon P. Chase,
United States v. Ballard (81 U.S. 457…
“ This language obviously means that they are to be accounted for in all cases, and paid over, unless retained under authority of law. The act of June 17th, 1864, authorizes the collector to retain the fees and a commission of three per cent. on moneys collected and accounted for, paying over to the Treasury only the excess beyond two thousand five hundred dollars; and there is no distinction in the regulations between the fees for admeasurement, licenses, &c., and the fees for licenses as a compensation for inspections and examinations. ”
