William Howard Taft

“ The deputy marshal is not in the constitutional sense an officer of the United States, and yet marshals, and deputy marshals are the persons chiefly charged with the enforcement of the peace of the United States, as that is embraced in the enforcement of federal law. ”

“ The question whether a prohibition agent has the power and right to serve a search warrant as provided in the Espionage Act, and section 25 of title 2 of the National Prohibition Act, has led to some difference of opinion among the judges of the Circuit Courts of Appeal and also of the District Courts, but the weight of authority as indicated by the decisions is strongly in favor of the broader construction which vests the power and duty to receive and serve a search warrant in prohibition agents appointed by the Commissioner of Internal Revenue. ”

“ Deputy collectors of internal revenue are to be appointed by the collector of internal revenue. Section 3148, R. S. He may appoint as many as he thinks proper. Each deputy is to have the like authority which by law is vested in the collector himself, and distraint and seizure in the assessment and collection of taxes are authorized by chapter 2, title 35. ”