minister oaths

such persons as may make complaint and prosecute the same to judgment or conviction. [See § 838 in Appendix, also § 3460.] Revenue off SEC. 3165. Every collector, deputy collector, and inspector cers who may ad- is authorized to administer oaths and to take evidence touchand take evi-ing any part of the administration of the internal-revenue laws with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken.

dence.

Sec. 2, act Mar. 1, 1879.

cers anthorized

Revenue offi- SEC. 3166. Any officer of internal revenue may be speto make seizures. cially authorized by the Commissioner of Internal Revenue to seize any property which may by law be subject to seizure, and for that purpose such officer shall have all the power conferred by law upon collectors; and such special authority shall be limited in respect of time, place, and kind and class of property, as the Commissioner may specify: Provided, That no collector shall be detailed or authorized to dischargé any duty imposed by law upon any other collector. Revenue offi- SEC. 3167. If any collector or deputy collector, or any incers disclosing operations of Spector, or other officer acting under the authority of any manufacturers, revenue law of the United States, divulges to any party, or makes known in any other manner than may be provided by law, the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, he shall be subject to a fine of not exceeding one thousand dollars, or to be imprisoned for not exceeding one year, or to both, at the discretion of the court, and shall be dismissed from office, and be forever thereafter incapable of holding any office under the Government.

&c.; penalty.

Officers not to be interested in

1877.

SEC. 3168. Any internal-revenue officer who is or shall becertain manufac- come interested, directly or indirectly, in the manufacture of tures; penalty. tobacco, snuff, or cigars, or in the production, rectification, Act Feb. 27 or redistillation of distilled spirits, shall be dismissed from office; and every officer who becomes so interested in any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than five hundred dollars nor more than five thousand dollars.1

Officers of in

ternal revenue

SEC. 3169. Every officer or agent appointed and acting guilty of extor- under the authority of any revenue law of the United tion, receiving States

unlawful fees, and of other offenses.

First. Who is guilty of any extortion or willful oppression under color of law; or,

Second. Who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or,

Third. Who willfully neglects to perform any of the duties enjoined on him by law; or,

Fourth. Who conspires or colludes with any other person to defraud the United States; or,

Fifth. Who makes opportunity for any person to defraud the United States; or,

Sixth. Who does or omits to do any act with intent to enable any other person to defraud the United States; or,

See sections 1788 and 1789 in Appendix.

Seventh. Who negligently or designedly permits any violation of the law by any other person; or,

Eighth. Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return; or,

Ninth. Who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to his next superior officer and to the Commissioner of Internal Revenue; or,

Tenth. Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One-half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court. [See § 5484 at end of this chapter.] [SEC. 3169 a.] SEC. 23. That all acts and parts of acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any internal revenue bureau thereof, shall be, and are hereby, applied to all persons tain other classes whomsoever, employed, appointed, or acting under the author- of persons. ity of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

Act Feb. 8, 1875.
Application of

laws imposing
punishment on

officers to cer

Sec. 1, act Mar.

1, 1879.

before payment.

[SEC. 3169 b.] That any collector of internal revenue, or any, deputy collector or other employee of, or person acting for, such collector, who shall issue any stamp or stamps indicating the Collector, &c., issuing internal payment of any internal-revenue tax, before payment in full revenue stamps therefor has been made to the officer or person issuing the same, shall be deemed guilty of a misdemeanor, and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office.

accepting or de

thing for

com.

SEC. 3170. Every district attorney or marshal who de- District attor mands, or accepts, or attempts to collect, directly or indi-ney or marshal, rectly, as payment or gift or otherwise, any sum of money manding any or other property of value for the compromise, adjustment, promise of viola or settlement of any charge or complaint for any violation tion of internal. or alleged violation of any provision of the internal-revenue laws, except as expressly authorized by law to do so, shall

revenue laws.

damages.

be held to be guilty of a misdemeanor, and shall be fined in double the sum or value of the money or property received or demanded, and be imprisoned for not less than one nor more than ten years.

Officers sufferSEC. 3171. If any officer appointed under and by virtue ing injuries may maintain suit for of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any Sec. 2, act Mar. injury to his person or property, in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the circuit-court of the United States, in the district wherein the party doing the injury may reside or shall be found.

1, 1879.

Falsely assum

ing to be a revenue officer.

Extortion by internal-revenue

SEC. 5448. Every person who falsely represents himself to be a revenue officer, and, in such assumed character, demands or receives 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 deemed guilty of a felony, and shall be fined five hundred dollars, and imprisoned not less than six months and not more than two years.

SEC. 5484. Every person who shall receive any money or informers. other valuable thing under a threat of informing, or as a consideration for not informing against any violation of any internal-revenue law, shall, on conviction thereof, be punished by a fine not exceeding two thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court, with costs of prosecution.

CHAPTER TWO.

OF ASSESSMENTS AND COLLECTIONS.

3195. When property distrained is not 3225. Suits to recover taxes collected un

SEC. 3172. Every collector shall, from time to time, cause, his deputies to proceed through every part of his district of taxation. and inquire after and concerning all persons therein who are liable to pay a special tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.

Returns of persons liable to tax.

1, 1879.

SEC. 3173. It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, speSec. 3, act Mar. cial tax, stamp, or tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirtieth day of April in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy collector of the district where located, of the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, partnership, firm, association or corporation is liable: Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any special tax as aforesaid, then, and in that case, it shall be the duty of the deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person: Provided further, That in case any person shall be absent from his or her residence or place of business at the time a deputy collector shall call for the annual list or return and no annual list or return has been rendered by such person to the deputy collector as required by law, it shall be the duty of such deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post-office, a note or memorandum, addressed to such person, requiring him or her to render to such deputy collector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person on being notified or required as aforesaid shall refuse or neglect to render such list or return within the time required as aforesaid or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any under-valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof. The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be summoned does not reside and cannot be found