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Transcripts from books, etc., of the Treasury, to be evidence in sults against delinquents.

SEC. 886. When suit is brought in any case of delinquency of a revenue officer, or other person accountable for public money, a transcript from the books and proceedings of the Treasury Department, certified by the Register and authenticated under the seal of the Department, or, when the suit involves the accounts of the War or Navy Departments, certified by the auditors respectively charged with the examination of those accounts, and authenticated under the seal of the Treasury Department, shall be admitted as evidence, and the court trying the cause shall be authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the United States and an individual, when certified by the Register, or by such Auditor, as the case may be, to be true copies of the originals on file, and authenticated under the seal of the Department, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond or other sealed instrument, and the defendant pleads "non est factum," or makes his motion to the court, verifying such plea or motion by his oath, the court may take the same into consideration, and, if it appears to be necessary for the attainment of justice, may require the production of the original bond, contract, or other paper specified in such affidavit.

Soule v. United States (100 U.S. (10 Otto), 8; 26 Int. Rev. Rec., 4); United States v. Hunt (105 U. S. (15 Otto), 183; 28 Int. Rev. Rec., 134).

The form of certificate proper to be used under section 886 is discussed by Mr. Justice Harlan in United States v. Pinson (102 U. S., 548; 27 Int. Rev. Rec., 62).

The transcripts from the books and proceedings of the Department of the Treasury and the copies of bonds, contracts, and other papers provided for in section 886 of the Revised Statutes shall hereafter be certified by the Secretary or an Assistant Secretary of the Treasury under the seal of the Department (sec. 10, act of Mar. 2, 1895; 28 Stat., 809).

Section 886 applies only to certifying transcripts from the books and proceedings of the Treasury Department and copies of bonds, contracts, or other papers relating to or connected with the settlement of an account when suit brought in any case of delinquency of a revenue officer or other person accountable for public money.

Transcripts and copies. How furnished. (Department Circular No. 56,
June 27, 1906; Laffan v. U.S., (122 Fed. Rep., 333; T. D. 653.)

See section 882, R. S., p. 391.
Effects of certified transcripts from the books of the Treasury Department as
evidence in actions against officers accountable for public moneys. (U. S. v.
Pierson, 145 Fed. Rep., 814.)

Transcripts from books, etc., of the Treasury In Indictments for embezzlement of public moneys.

SEC. 887. Upon the trial of any indictment against any person for embezzling public moneys, it shall be sufficient evidence, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury Department, as provided by the preceding section.

Extracts may be given in evidence. (United States v. Gaussen, 19 Wall., 198.)

It is the seal which authenticates the transcript, and not the signature of the Secretary. (Smith v. United States, 5 Pet., 292.)

Delinquents for public money; Judgment at return term unless, etc.; credits. SEC. 957. When suit is brought by the United States against any revenue officer or other person accountable for public money, who neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States, upon the adjustment of his account it shall be the duty of the court to grant judgment at the return term, upon motion, unless the defendant, in open court, (the United States attorney being present,) makes and subscribes an oath that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the accounting officers of the Treasury, and rejected; specifying in the affidavit each particular claim so rejected, and that he cannot then safely come to trial. If the court, when such oath is made, subscribed, and filed, is thereupon satisfied, a continuance until the next succeeding term may be granted. Such continuance may also be granted when the suit is brought upon a bond or other sealed instrument, and the defendant pleads non est factum, or makes a motion to the court, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit. And no continuance shall be granted except as herein provided.

As to credits, see United States v. Flanders (112 U. S., 88; 30 Int. Rev. Rec., 397).

Judgment against a defaulting collector. (United States v. Ingate (1891), 48 Fed. Rep., 251).

See section 951, page 424, as to claims for credit in suits of United States against individuals.

Notice of deficiency in accounts of principals to be given to suretles upon bonds of United States

officials, and fixing a limitation of time within which suits shall be brought against said sureties upon said bonds.

Act of August 8, 1888 (25 Stat., 387). See page 372.

CHAPTER 3.

PROVISIONS OF THE CRIMINAL CODE, ACT OF MARCH 4, 1909 (35 STAT.,

1088).

(Repealed sections of t e Revised Statutes are noted in brackets.)

Penalties for perjury-Obstructing process-Resisting officers-Rescuing prisoners or property- Falsely assuming to be an officer-Bribery Conspiracy-Destroying public records-Stealing public property Receiving stolen Government property-Counterfeiting public records, securities, and stamps- Making false claims, etc.Provisions relative to distilled spirits.

Perjury; penalty for.

Sec. 125. [5392 R. S.] Whoever, having taken an oath before a competent tribunal, officer, or person, in any case in which a law of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, deposition, or certificate by him subscribed, is true, shall willfully and contrary to such oath state or subscribe any material matter which he does not believe to be true, is guilty of perjury, and shall be fined not more than two thousand dollars and imprisoned not more than five years.

Indictment for perjury. (United States v. William K. Smith, 12 Int. Rev. Rec., 135; United States v. McConaughy, 34 Int. Rev. Rec., 80; United States v. Edwards, 43 Fed. Rep., 67.)

Powers of notaries public to administer oaths. (United States v. Hall, 131 U. S., 50.) See section 1778.

The oath must be administered in a proceeding that is valid and regular. It must be authorized by law. The false testimony must be material, and the oath must be administered by one having legal authority to administer it. (See cases cited in United States v. Bedgood, 49 Fed. Rep., 54.)

U. S. v. Lamson (165 Fed. Rep., 80).

The oath may be administered by a deputy collector. (U.S. v. Hardison, 135 Fed. Rep., 419.)

Obstructing or resisting officer in serving writ; penalty. SEC. 140. [5398 R. S.] Whoever shall knowingly and willfully obstruct, resist, or oppose any officer of the United States, or other person duly authorized, in serving, or attempting to serve or execute, any mesne process or warrant, or any rule or order, or any other legal or judicial writ or process of any court of the United States, or United States commissioner, or shall assault, beat, or wound any officer or other person duly authorized, knowing him to be such officer, or other person so duly authorized, in serving or executing any such writ, rule, order, process, warrant, or other legal or judicial writ or process, shall be fined not more than three hundred dollars and imprisoned not more than one year.

United States v. Terry (41 Fed. Rep., 771).
Obstructing internal-revenue officer. (3177, p. 90.)
Distiller obstructing officer. (Sec. 3276, p. 170.)
Deputy marshal an officer under this section. (17 Fed. Rep., 150.)

Rescue of prisoners; penalty.

Sec. 143. [5401 R. S.) Whoever, by force, shall set at liberty or rescue any person who, before conviction, stands committed for any capital crime; or whoever, by force, shall set at liberty or rescue any person committed for or convicted of any offense other than capital, shall be fined not more than five hundred dollars and imprisoned not more than one year.

Taking seized property from custody of revenue officer, etc.; penalty. SEC. 65. [5447 R. S.) Whoever shall forcibly assault, resist, oppose, prevent, impede, or interfere with any oflicer of the customs or of the internal revenue, or his deputy, or any person assisting him in the execution of his duties, or any person authorized to make searches and seizures, in the execution of his duty, or shall rescue, attempt to rescue, or cause to be rescued, any property which has been seized by any person so authorized; or whoever before, at, or after such seizure, in order to prevent the seizure or securing of any goods, wares, or merchandise by any person so authorized, shall stave, break, throw overboard, destroy, or remove the same, shall be fined not more than two thousand dollars, or imprisoned not more than one year, or both; and whoever shall use any deadly or dangerous weapon in resisting any person authorized to make searches or seizure, in the execution of his duty, with intent to commit a bodily injury upon him or to deter or prevent him from discharging his duty, shall be imprisoned not more than ten years.

SEC. 71. [5446 R. S.) Whoever shall dispossess or rescue, or attempt to dispossess or rescue, any property taken or detained by any officer or other person under the authority of any revenue law of the United States, or shall aid or assist therein, shall be fined not more than three hundred dollars and imprisoned not more than one year.

Rescuing property seized by collector. (Sec. 3177, p. 90; secs. 65 and 71 of the Criminal Code, act of Mar. 4, 1909; 35 Stat., 1100, 1101.)

Seized property irrepleviable. (Sec. 934, P: 399.) Discharging deadly weapon at person authorized to make searches or seizures. (Sec. 65 of the Criminal Code, act of Mar. 4, 1909; 35 Stat., 1100.)

Falsely assuming to be a Government officer; penalty.

SEC. 66. [5448 R. S.] Whoever shall falsely represent himself to be a revenue officer, and, in such assumed character, demand or receive any money or other article of value from any person for any duty or tax due to the United States, or for any violation or pretended violation of any revenue law of the United States, shall be fined not more than five hundred dollars and imprisoned not more than two years.

SEC. 32. [5448a, act of April 18, 1884.) Whoever, with intent to defraud either the United States or any person, shall falsely assume or pretend to be an officer or employee acting under the authority of the United States, or any Department, or any officer of the Government thereof, and shall take upon himself to act as such, or shall in such pretended character demand or obtain from any person or from the United States, or any Department, or any officer of the Government thereof, any money, paper, document, or other valuable thing, shall be fined not more than one thousand dollars, or imprisoned not more than three years, or both.

United States v. Brown (1902), (119 Fed. Rep., 482, indictment under sec. 5448).

Bribery; penalty. SEC. 39. [5451 R. S.] Whoever shall promise, offer, or give, or cause or procure to be promised, offered, or given, any money or other thing of value, or shall make or tender any contract, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value, to any officer of the United States, or to any person acting for or on behalf of the United States in any official function, under or by authority of any department or office of the Government thereof, or to any ollicer or person acting for or on behalf of either House of Congress, or of any committee of either House, or both Houses thereof, with intent to influence his decision or action on any question, matter, cause, or proceeding which may at any time be pending, or which may by law be brought before him in his official capacity, or in his place of trust or profit, or with intent to influence him to commit or aid in committing, or to collude in, or allow, any fraud, or make opportunity for the commission of any fraud, on the United States, or to induce him to do or omit to do any act in violation of his lawful duty, shall be fined not more than three times the amount of money or value of the thing so offered, promised, given, made, or tendered, or caused or procured to be so offered, promised, given, made, or tendered, and imprisoned not more than

three years.

An indictment for offering an internal-revenue officer a bribe to set fire to a distillery situated within the limits of a State is not cognizable by the Federal courts, since there are no common-law offenses against the United States, and section 5451, which makes it a crime to offer to bribe an officer of the United States with intent to influence him to do or omit to do any act in violation of his lawful duty, applies only to acts within the official functions of the officer. (United States v. Gibson (1891), 47 Fed. Rep., 833.)

United States officers accepting bribes; penalty.

SEC. 117. [5501 R. S., 5502 R. S.) Whoever, being an officer of the United States, or a person acting for or on behalf of the United States, in any official capacity, under or by virtue of the authority of any department or office of the Government thereof; or whoever, being an officer or person acting for or on behalf of either House of Congress, or of any committee of either House, or of both Houses thereof, shall ask, accept, or receive any money, or any contract, promise, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value, with intent to have his decision or action on any question, matter, cause, or proceeding which may at any time be pending, or which may by law be brought before him in his official capacity, or in his place of trust or profit, influenced thereby, shall be fined not more than three times the amount of money or value of the thing so asked, accepted, or received, and imprisoned not more than three years; and shall, moreover, forfeit his office or place and thereafter be forever disqualified from holding any office of honor, trust, or profit under the Government of the United States.

Sections 110, 112, 113, and 114 of the Criminal Code relate to Members of
Congress, Delegates in Congress, and Resident Commissioners receiving bribes,

Internal-revenue officer accepting bribes. (Sec. 3169, p. 81.)
District attorney or marshal accepting bribes. (Sec. 3170, p. 83.)

etc.

Extortion by Informers; penalty.

Sec. 145. (5484 R. S.] Whoever shall, under a threat of informing, or as a consideration for not informing, against any violation of any law of the United States, demand or receive any money or other valuable thing, shall be fined not more than two thousand dollars, or imprisoned not more than one year, or both.

Extortion by officer, clerk, agent, or employee of the United States. (Sec. 85 of the Criminal Code, act of Mar. 4, 1909; 35 Stat., 1102.)

Extortion by internal-revenue officer or agent. (Sec. 3169, p. 81.) Conspiracy to prevent persons from accepting or holding office under United States or to injure

an officer in his person or property; penalty. SEC. 21. [5518 R.S.] If two or more persons in any State, Territory, or District conspire to prevent, by force, intimidation, or threat, any person from accepting or holding any office, trust, or place of confidence under the United States, or from discharging any duties thereof; or to induce by like means any officer of the United States to leave any State, Territory, District, or place, where his duties as an oflicer are required to be performed, or to injure him in his person or property

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