Based on
section 1102(d) of title 26, U.S.C., 1940 ed., Internal Revenue Code, and title 28, U.S.C., 1940 ed., §§ 218, 270, 296, 296a, 302, 374, 449 (Mar. 3, 1911, ch. 231, §§ 189, 259, 36 Stat. 1143, 1161, and § 187(a) as added Oct. 10, 1940, ch. 843, § 1, 54 Stat. 1101; and
section 307 as added Aug. 7, 1939, ch. 501, § 1, 53 Stat. 1224; Sept. 14, 1922, ch. 306, § 2, 42 Stat. 838; Feb. 24, 1925, ch. 301, § 2, 43 Stat. 965;
May 29, 1928, ch. 852, § 711, 45 Stat. 882; Mar. 2, 1929, ch. 488, § 1, 45 Stat. 1475;
June 23, 1930, ch. 573, § 1, 46 Stat. 799; Feb. 10, 1939, ch. 2, § 1102(d), 53 Stat. 159; Apr. 22, 1940, ch. 126, 54 Stat. 149;
May 3, 1945, ch. 106, title I, § 1, 59 Stat. 127;
May 21, 1945, ch. 129, title IV, 59 Stat. 197;
July 5, 1946, ch. 541, title IV, 60 Stat. 477).
Section 270 of title 28, U.S.C., 1940 ed., related to the Chief Justice and each judge of the Court of Claims and provided for payment of expenses on order of court.
section 296, 296a of title 28, U.S.C., 1940 ed., provided for payment of such expenses of the Customs Court judges.
Section 302 of title 28, U.S.C., 1940 ed., provided for the payment of expenses of a judge of the Court of Customs and Patent Appeals upon his certificate. It contained no $10 limitation upon his daily subsistence expense and in addition authorized the necessary expenses for travel and attendance of one stenographic clerk who accompanied him. This latter provision is the basis for
section 834 of this title. Other provisions of said
section 302 of title 28, U.S.C., 1940 ed., are incorporated in
section 214 and
452 of this title.
Section 374 of title 28, U.S.C., 1940 ed., related to circuit justices, circuit judges and district judges, including district judges in Alaska, Hawaii, and Puerto Rico. References to these territories is omitted as unnecessary. Provision for Alaska judges is covered by
section 460 of this title, and
section 114 of title 48, U.S.C., 1940 ed., Territories and Insular Possessions, as amended by a separate section in the bill to enact this revision. Hawaii and Puerto Rico are included as districts by
section 91 and
119 of this title, and judges thereof are “judges of the United States” as defined in
section 451 of this title. The inconsistent provision of said
section 270 of title 28, U.S.C., 1940 ed., with reference to payment on order of court was omitted to permit payment to every judge on his certificate. The $10 per day subsistence limitation applicable to all other judges was extended to the judges of the Court of Customs and Patent Appeals. The provision of said
section 270 of title 28, U.S.C., 1940 ed., relating to traveling expenses of commissioners and stenographers is incorporated in
section 792 and
794 of this title. The provisions of said
section 296 of title 28, U.S.C., 940 ed., relating to organization of the Customs Court are the basis of
section 251, 252, 253, and 254 of this title. Other provisions of said
section 296 are incorporated in
section 1581, 2071, 2639, and 2640 of this title, and the retirement provisions of that section are covered by
section 371 and
372 of this title. The provision of
section 296 of title 28, U.S.C., 1940 ed., expenses of retired judges was made applicable to all judges. The provision of
section 218 of title 28, U.S.C., 1940 ed., for payment of travel expenses of judges attending the Judicial Conference of the United States was omitted as covered by the first paragraph of the revised section. The provision in
section 218 of title 28, U.S.C., 1940 ed., requiring the marshal of the Supreme Court to pay the expenses of attending the Judicial Conference of the United States is omitted as covered in part by
section 550 [see 571] of this title under which United States marshals pay the travel allowances of circuit, district, and certain other judges. The expenses of the Chief Justice of the United States in attending such Conference were required also under said
section 218 to be paid by the Supreme Court marshal. Such requirement is also omitted upon advice of the Director of the Administrative Office of the United States Courts that the matter of payment is one of administrative convenience. As to manner of payment of salaries to active and retired Justices of the Supreme Court, see reviser’s note under
section 550 [see 571] of this title. Words “justice or judge of the United States” were used to describe members of all courts. See definitive
section 451 of this title. The remaining provisions of
section 218 of title 28, U.S.C., 1940 ed., relating to the Judicial Conference of the United States and 449 of title 28, U.S.C., 1940 ed., relating to judicial conferences of circuits, are incorporated in
section 331 and
333, respectively. Said
section 1102(d) of title 26, U.S.C., 1940 ed., related to traveling and subsistence expenses of judges of The Tax Court of the United States, successor to the Board of Tax Appeals. Numerous changes were made in phraseology. Senate Revision