on account of his lawful discharge of the duties of his office, or while engaged in the lawful discharge thereof, or to injure his property so as to molest, interrupt, hinder, or impede him in the discharge of his official duties, each of such persons shall be fined not more than five thousand dollars, or imprisoned not more than six years, or both.

Conspiracy to defraud; penalty.

SEC. 37 [5440 R. S.] If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose, and one or more of such parties do any act to effect the object of the conspiracy, each of the parties to such conspiracy shall be fined not more than ten thousand dollars, or imprisoned not more than two years, or both.

This section was originally enacted as part of the internal-revenue act of June 30, 1864 (13 Stat., 239), and so remained until the revision; now it is under the title "Offenses against the operation of the Government" in the criminal code.

A conspiracy to defraud the Government, though it may be directed to the revenue as its object, is punishable by the general law against all conspiracies, and can hardly be said, in any just sense, to arise under the revenue laws. United States v. Hirsch (100 U. S. (10 Otto), 33; 25 Int. Rev. Rec., 375.) What is conspiracy? (United States v. Rindskopf et al., 21 Int. Rev. Rec., 326; U. S. v. Hamilton, 22 Int. Rev. Rec. 106.)

There must be an overt act to make the offense complete. (Hyde v. Shine, 199 U. S. 62.)

The mere combining or confederating to commit the fraud is sufficient without actual perpetration of it, if anyone of the parties has taken a step toward its execution. (U. S. v. Callicott, Fed. Cas. No. 14710, 7 Int. Rev. Rec., 177.) Declaration of co-conspirators. (United States v. Wm. McKee, 22 Int. Rev. Rec., 57.)

Limitation on prosecution under this section. (United States v. Owen et al., 34 Int. Rev. Rec., 3.)

History of the conspiracy to defraud the revenue of the tax on spirits in St. Louis from 1871 to 1875. (United States v. McKee, 3 Dill., 546; Fed. Cas. No. 15686, United States v. Babcock, 3 Dill., 583; 22 Int. Rev. Rec., 86.)

Requisites of indictment for conspiracy to defraud. (United States v. Ulrici, 3 Dill, 532.)

An indictment charging conspiracy to "commit an offense against the United States" must state an agreement to do acts which, if done, would constitute a specific offense, and where an intent is an essential part of such offense such intent must be averred. (United States v. Green, 136 Fed. Rep., 618.)

Destroying, carrying away, etc., public records; penalty.

SEC. 128 [5403 R. S.]. Whoever shall willfully and unlawfully conceal, remove, mutilate, obliterate, or destroy, or attempt to conceal, remove, mutilate, obliterate, or destroy, or, with intent to conceal, remove, mutilate, obliterate, destroy, or steal, shall take and carry away any record, proceeding, map, book, paper, document, or other thing, filed or deposited with any clerk or officer of any court of the United States, or in any public office, or with any judicial or public officer of the United States, shall be fined not more than two thousand dollars, or imprisoned not more than three years, or both.

Destroying records by officer in charge; penalty.

SEC. 129 [5408 R. S.]. Whoever, having the custody of any record, proceeding, map, book, document, paper, or other thing specified in the preceding section, shall willfully and unlawfully conceal, remove,

mutilate, obliterate, falsify, or destroy any such record, proceeding, map, book, document, paper, or thing, shall be fined not more than two thousand dollars, or imprisoned not more than three years, or both; and shall moreover forfeit his office and be forever afterward disqualified from holding any office under the Government of the United States.

Carrying away without authority and unlawfully using papers relating to claims, etc.; penalty.

SEC. 40 [5454 R. S.]. Whoever shall take and carry away, without authority from the United States, from the place where it has been filed, lodged, or deposited, or where it may for the time being actually be kept by authority of the United States, any certificate, affidavit, deposition, written statement of facts, power of attorney, receipt, voucher, assignment, or other document, record, file, or paper, prepared, fitted, or intended to be used or presented in order to procure the payment of money from or by the United States, or any officer or agent thereof, or the allowance or payment of the whole or any part of any claim, account, or demand against the United States, whether the same has or has not already been so used or presented, and whether such claim, account, or demand, or any part thereof, has or has not already been allowed or paid; or whoever shall present, use, or attempt to use, any such document, record, file, or paper so taken and carried away, in order to procure the payment of any money from or by the United States, or any officer or agent thereof, or the allowance or payment of the whole or any part of any claim, account, or demand against the United States, shall be fined not more than five thousand dollars, or imprisoned not more than ten years, or both.

Robbery or larceny of personal property of the United States; penalty.

SEC. 46 [5456 R. S.]. Whoever shall rob another of any kind or description of personal property belonging to the United States, or shall feloniously take and carry away the same, shall be fined not more than five thousand dollars, or imprisoned not more than ten years, or both.

Embezzling or stealing public property or receiving and retaining in possession property stolen; penalty.

SEC. 47 [Sec. 1, Act of March 3, 1875 (18 Stat., 479)]. Whoever shall embezzle, steal, or purloin any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both.

SEC. 48 [Sec. 2]. Whoever shall receive, conceal, or aid in concealing, or shall have or retain in his possession with intent to convert to his own use or gain, any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, which has theretofore been embezzled, stolen, or purloined by any other person, knowing the same to have been so embezzled, stolen, or purloined, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both; and such person may be tried either before or after the conviction of the principal offender.

Forging, counterfeiting, etc., bid, bond, public record, etc.; penalty.

SEC. 28 [5418 R. S., 5479 R. S.]. Whoever shall falsely make, alter, forge, or counterfeit, or cause or procure to be falsely made, altered, forged, or counterfeited, or willingly aid, or assist in the false making, altering, forging, or counterfeiting, any bond, bid, proposal, contract, guarantee, security, official bond, public record, affidavit, or other writing for the purpose of defrauding the United States; or shall utter or publish as true, or cause to be uttered or published as true, or have in his possession with the intent to utter or publish as true, any such false, forged, altered, or counterfeited bond, bid, proposal, contract, guarantee, security, official bond, public record, affidavit, or other writing, for the purpose of defrauding the United States, knowing the same to be false, forged, altered, or counterfeited; or shall transmit to, or present at, or cause or procure to be transmitted to, or presented at, the office of any officer of the United States, any such false, forged, altered, or counterfeited bond, bid, proposal, contract, guarantee, security, official bond, public record, affidavit, or other writing, knowing the same to be false, forged, altered, or counterfeited, for the purpose of defrauding the United States, shall be fined not more than one thousand dollars, or imprisoned not more than ten years, or both.

Counterfeiting United States securities and stamps; penalty.

SEC. 148 [5414 R. S.]. Whoever, with intent to defraud, shall falsely make, forge, counterfeit, or alter any obligation or other security of the United States shall be fined not more than five thousand dollars and imprisoned not more than fifteen years.

SEC. 147 [5413 R. S.]. The words "obligation or other security of the United States" shall be held to mean all bonds, certificates of indebtedness, national-bank currency, coupons, United States notes, Treasury notes, gold certificates, silver certificates, fractional notes, certificates of deposit, bills, checks, or drafts for money, drawn by or upon authorized officers of the United States, stamps and other representatives of value, of whatever denomination, which have been or may be issued under any Act of Congress.

See also sections 151, 152, 153, 154.

Counterfeit money, act of February 10, 1891. (United States v. Kuhl (1898), 85 Fed. Rep., 624.)

Making or presenting false, fictitious, or fraudulent claims; penalty.

SEC. 35. [5438 R. S.] Whoever shall make or cause to be made, or present or cause to be presented, for payment or approval, to or by any person or officer in the civil, military, or naval service of the United States, any claim upon or against the Government of the United States, or any department or officer thereof, knowing such claim to be false, fictitious, or fraudulent; or whoever, for the purpose of obtaining or aiding to obtain the payment or approval of such claim, shall make or use, or cause to be made or used, any false bill, receipt, voucher, roll, account, claim, certificate, affidavit, or deposition, knowing the same to contain any fraudulent or fictitious statement or entry; or whoever shall enter into any agreement, combination, or conspiracy to defraud the Government of the United States, or any department or officer thereof, by obtaining or aiding to obtain the payment or allowance of any false or fraudulent claim; or who

ever, having charge, possession, custody, or control of any money or other public property used or to to be used in the military or naval service, with intent to defraud the United States or willfully to conceal such money or other property, shall deliver or cause to be delivered, to any other person having authority to receive the same, any amount of such money or other property less than that for which he received a certificate or took a receipt; or whoever, being authorized to make or deliver any certificate, voucher, receipt, or other paper certifying the receipt of arms, ammunition, provisions, clothing, or other property so used or to be used, shall make or deliver the same to any other person without a full knowledge of the truth of the facts stated therein, and with intent to defraud the United States, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both. And whoever shall knowingly purchase or receive in pledge for any obligation or indebtedness from any soldier, officer, sailor, or other person called into or employed in the military or naval service, any arms, equipments, ammunition, clothes, military stores, or other public property, whether furnished to the soldier, sailor, officer, or person, under a clothing allowance or otherwise, such soldier, sailor, officer, or other person not having the lawful right to pledge or sell the same, shall be fined not more than five hundred dollars, and imprisoned not more than two years.

Deputy marshal presenting false claim. (U. S. v. Strobach, 48 Fed. Rep., 902.)

Provisions of the Criminal Code relative to distilled spirits.

AN ACT To codify, revise, and amend the penal laws of the United States, approved March 4, 1909 (35 Stat., 1136), taking effect January 1, 1910.

SEC. 238. Interstate shipment of intoxicating liquors; delivery of to be made only to bona fide consignee.

SEC. 239. Common carrier, etc., not to collect purchase price of interstate shipment of intoxicating liquors.

SEC. 240. Packages containing intoxicating liquors shipped in interstate commerce to be marked as such.

SEC. 238. Any officer, agent, or employee of any railroad company, express company, or other common carrier, who shall knowingly deliver or cause to be delivered to any person other than the person to whom it has been consigned, unless upon the written order in each instance of the bona fide consignee, or to any fictitious person, or to any person under a fictitious name, any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind which has been shipped from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, shall be fined not more than five thousand dollars, or imprisoned not more than two years, or both.

SEC. 239. Any railroad company, express company, or other common carrier, or any other person who, in connection with the transportation of any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind, from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the

United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, shall collect the purchase price or any part thereof, before, on, or after delivery, from the consignee, or from any other person, or shall in any manner act as the agent of the buyer or seller of any such liquor, for the purpose of buying or selling or completing the sale thereof, saving only in the actual transportation and delivery of the same, shall be fined not more than five thousand dollars.

.SEC. 240. Whoever shall knowingly ship or cause to be shipped, from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, any package of or package containing any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind, unless such package be so labeled on the outside cover as to plainly show the name of the consignee, the nature of its contents, and the quantity contained therein, shall be fined not more than five thousand dollars; and such liquor shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the seizure and forfeiture of property imported into the United States contrary to law.

Labeling of liquors under section 240, Criminal Code, act of March 4, 1909— Instructions to customs officers. (Op. Atty. Gen., Dec. 16, 1909; T. D. 30393.) Sections 238, 239, and 240 of the Criminal Code, effective January 1, 1910, are part of Chapter IX, entitled "Offenses against foreign and interstate commerce,' and are not required to be enforced through the office of Internal Revenue. (T. D. 1589.)

Criminal Code, modification of T. D. 1589.-Instructions to revenue officers relative to seizure of property forfeited for violation of section 240 of the Penal Code, effective January 1, 1910—According to Attorney General, right to seize vested in any person. (T. D. 1610.)

Carriers are prohibited from giving information concerning shipments handled by them,except in response to legal process from the court or proper State or United States officer. (Sec. 15, act Feb. 4, 1887, "An act to regulate commerce," amended by sec. 12, act June 18, 1910, 36 Stat., 551.)

CHAPTER 4.

Claims Payment to person in arrears-Set-off's Credits—Priority of Government Appropriations-Attorneys before departments-Duplicate checks-Penalty envelopes-Telegrams Disposition of useless paper, etc.

Claims to be adjusted in the Treasury Department.

SEC. 236. All claims and demands whatever by the United States or against them, and all accounts whatever in which the United States are concerned either as debtors or as creditors, shall be settled and adjusted in the Department of the Treasury.

The doctrine that the United States can not be sued without its consent examined and reaffirmed. (United States v. Lee, 106 U. S., 196; 29 Int. Rev. Rec., 1.)