Department of the Interior
Departmental Manual
Effective Date: 2/9/82
Series: Delegation
Part 207: Limited Delegations
Chapter 1: Territorial Matters
Originating Office: Office of Insular Affairs
207 DM 1
1.1 Governor of American Samoa.
A. Administration, Collection, and Enforcement of Internal Revenue Code of 1954.
The Governor of American Samoa is delegated the authority of the Secretary of the Interior
(Treasury Department Order 150--55, January 19, 1961; 26 F.R. 800) to perform the functions
of the Internal Revenue Service in the administration, collection, and enforcement in American
Samoa, of the taxes imposed by Chapters 2 and 21 of the Internal Revenue Code of 1954. The
authority delegated shall be exercised generally in conformity with the policies, procedures, and
instructions established for the Internal Revenue Service.
B. Limitation. In exercising authority vested in him/her by delegations of authority
from the Secretary or otherwise, the Governor of American Samoa shall, with respect to
American Samoa (a) obtain Secretarial approval of any proposed new law or regulation or any
proposed amendment to an existing law or regulation which embodies an important change in
policy, and (b) obtain prior Secretarial approval of any significant deviation from the budget
justification presented to the Congress, any expenditures from local revenues beyond the amount
estimated in the budget justification, and any significant transfer of funds between programs or
between administration and construction funds.
1.2 High Commissioner of the Trust Territory of the Pacific Islands.
A. The High Commissioner of the Trust Territory of the Pacific Islands is delegated the
power and authority of the Assistant Secretary - Territorial and International Affairs, on behalf
of the Trust Territory of the Pacific Islands to enter into contracts for the purchase, charter,
maintenance, or operation of aircraft and surface vessels and for services associated therewith,
and to grant franchises for such operations and services for both official and commercial
transportation purposes determined by the High Commissioner to be useful, beneficial, and
necessary. This power and authority may be redelegated to the Governments of the Marshall
Islands, Federated States of Micronesia, and the Republic of Palau.
2/9/82 #2387
Replaces 2/20/76 #1846