Section 1328, acts Aug. 1, 1914, ch. 223, 5, 38 Stat. 679; June 10, 1921, ch. 18, 301, 304, 42 Stat. 23, 24, related to accounting by collecting officers. Section 1329, acts Mar. 3, 1915, ch. 75, 3, 38 Stat. 886; June 10, 1921, ch. 18, 301, 304, 42 Stat. 23, 24, related to examination of accounts.