recommendation of the clerk of a district court, which recommendation shall state facts (as distinguished from conclusions) showing necessity for the same, allow such clerk to employ necessary deputies and clerical assistants, upon compensation to be fixed by the Attorney General from time to time and paid as hereinafter provided. When any such deputy or clerical assistant is necessarily absent from the place of his regular employment on official business he shall be allowed his actual traveling expenses only and his necessary and actual expenses for lodging and subsistence, the latter not to exceed $3 per day. (Act Feb. 26, 1919, c. 49, § 4.)

Note.-Act Nov. 4, 1919, c. 93, § 1, provides that "per diem in lieu of subsistence may be granted to clerks of United States district courts, their deputies and other assistants, instead of, but at the rates prescribed and under conditions applicable to the allowance for actual expenses of subsistence, as provided in this Act."

§ 1163e. Allowance to clerks for office expenses.-The necessary office expenses of the clerks of the district courts of the United States shall be allowed when authorized by the Attorney General. (Act Feb. 26, 1919, c. 49, § 5.)

§ 1163f. Payment of salaries of clerks and deputies.-The salaries of the clerks, deputy clerks, and clerical assistants to the clerks of the district courts shall be paid monthly by the marshals of the respective districts. (Act Feb. 26, 1919, c. 49, § 6.)

§ 1163g. Expense accounts of clerks and deputies.-The expense accounts of clerks of the United States district courts, when made out and verified, and the expense accounts of their deputy clerks and clerical assistants, when made out and certified as correct by the clerk of such court, covering the necessary expenses incurred by such clerk, deputy clerk, or clerical assistants when necessarily absent from the place of regular employment on official business shall be paid by the marshal, who shall include them in his accounts with the United States. (Act Feb. 26, 1919, c. 49, § 7.)

§ 1163h. Payment of office expenses of clerks and deputies.-The necessary office expenses of the clerk of the United States district court, as allowed and authorized by the Attorney General, shall be paid by the marshal and included in his accounts with the United States. (Act Feb. 26, 1919, c. 49, § 8.)

§ 11631. Returns and accounts of fees by clerks. The clerk of every district court, except the clerks of the district courts of Alaska, shall account quarterly for all the fees and emoluments earned during the quarter last preceding such accounting, except where the person requiring the services is relieved by law from prepayment of fees and costs, and for all fees and emoluments received within the quarter which had been earned prior thereto. Such accounting shall be in writing and shall be made to the Attorney General, in such form as he may prescribe, on the first days of January, April, July, and October in each year, or within twenty days thereafter, and shall include all moneys received in connection with the admission of attorneys to practice in the court, all that portion retained by the clerk of moneys received for services in naturalization proceedings in whatever capacity rendered, and all other amounts received for services in any way connected with the clerk's office. Such accounts shall be made in duplicate and be verified by the oath of the officer making them. The Attorney General shall cause each such return or account to be carefully examined by the proper officer of the Department of Justice and shall approve the same as he may deem just and proper, and shall transmit it with his approval to the Auditor for the State and other Departments, by whom an account shall be stated against the officer rendering such return or account. Immediately upon receipt of notice from the

auditor, or within ten days thereafter, the clerk shall deposit to the credit of the Treasurer of the United States the amount so stated against him. (Act Feb. 26, 1919, c. 49, § 9.)

§§ 1164-1167. Clerks in California, Oregon and Nevada.

Note. See §§ 1163a-11631 concerning compensation, expenses and accounts of clerks and their deputies.

§ 1169. Clerks of circuit courts of appeals.

Note.-Act July 19, 1919, c. 24, § 1, provides that "after July 1, 1919, only actual expenses of travel and expenses of lodging and subsistence, not to exceed $5 per day, shall be allowed any clerk of a United States circuit court of appeals when absent from his official residence on official business." See also 1163d, supra.

§ 1178. Salaries of district attorneys.

Note.-Act Feb. 26, 1919, c. 51, provides that "from and after the passage of this Act the salary of the United States district attorney for the district of Connecticut shall be at the rate of $4,500 a year."

§ 1179. Assistant district attorneys.

Note 1.-Act July 19, 1919, c. 24, § 1, provides that "from and after July 1, 1919, sections 6, 8, 13, 14, 15, 16, and 18 of the Legislative, Executive, and Judicial Appropriation Act, approved May 28, 1896, shall be applicable to the office of the district attorney for the District of Columbia and his assistants. Certificates to the effect that the public interest requires the appointment of assistants to the said district attorney shall be made by the chief justice of the Supreme Court of the District of Columbia and the district attorney. The district attorney shall be paid a salary of $6,000 per annum in full compensation for all his official services and his principal assistant shall be paid a salary not in excess of $4,000 per annum, as the Attorney General may from time to time determine.

"For regular assistants to the United States district attorneys who are appointed by the Attorney General at a fixed annual compensation, $400,000: Provided, That except as otherwise prescribed by law the compensation of such of the assistant district attorneys authorized by section 8 of the Act approved May 28, 1896, as the Attorney General may deem necessary, may be fixed at not exceeding $3,000 per annum." See also §§ 1193, 1202.

Note 2-Act March 4, 1921, c. 161, § 1, 41 Stat. 1412, provides that "except as otherwise prescribed by law the compensation of such of the assistant district attorneys authorized by section 8 of the Act approved May 28, 1896, as the Attorney General may deem necessary, may be fixed at not exceeding $3,000 per annum."

§ 1183a. Travel allowance for marshals.-Marshals and office deputy marshals (except in the District of Alaska) may be granted a per diem of not to exceed $4 in lieu of subsistence, instead of, but under the conditions prescribed for, the present allowance for actual expenses of subsistence. (Act July 19, 1919, c. 24, § 1; March 4, 1921, c. 161, § 1, 41 Stat. 1412.)

§ 1193. Traveling expenses of district attorneys and assistants.

Note.-Act July 19, 1919, c. 24, § 1, 41 Stat. 205, and Act March 4, 1921, c. 161, § 1, 41 Stat. 1412, provide that "United States district attorneys and their regular assistants may be granted a per diem of not to exceed $4 in lieu of subsistence. instead of, but under the conditions prescribed for, the present allowance for actual expenses of subsistence." See also §§ 1179, 1202.

§ 1207. Expenses of officers sent away as witnesses.

Note. By Act March 1, 1919, c. 86, § 1, making appropriations for salaries and expenses of officers and employees engaged in collecting internal revenue, it is provided "that no part of this amount shall be used in defraying the expenses of any officer, designated above, subpoenaed by the United States court to attend any trial before a United States court or preliminary examination before any United States commissioner, which expenses shall be paid from the appropriation for 'Fees of witnesses, United States courts.'"

CHAPTER 19.

PROCEDURE.

§ 1336. Death of parties.-When either of the parties, whether plaintiff or petitioner or defendant, in any suit in any court of the United States, dies before final judgment, the executor or administrator of such deceased party may, in case the cause of action survives by law, prosecute or defend any such suit to final judgment. The defendant shall answer accordingly, and the court shall hear and determine the cause and render judgment for or against the executor or administrator, as the case may require. And if such executor or administrator, having been duly served with a scire facias from the office of the clerk of the court where the suit is depending twenty days beforehand, neglects or refuses to become party to the suit, the court may render judgment against the estate of the deceased party in the same manner as if the executor or administrator had voluntarily made himself a party. The executor or administrator who becomes a party as aforesaid shall, upon motion to the court, be entitled to a continuance of the suit until the next term of said court.

The provisions of this section shall apply to suits in equity and in admiralty as well as to suits at law, and the jurisdiction of all courts of the United States shall extend to and over executors and administrators of any party, who dies before final judgment or decree, appointed under the laws of any State or Territory of the United States in which the action is pending, and such court shall have jurisdiction within two years from the date of the death of the party to the suit to issue its scire facias to executors and administrators appointed in any State or Territory of the United States which may be served in any judicial district by the marshal thereof: Provided, however, That no executor or administrator shall be made a party unless such service is made before final settlement and distribution of the estate of said deceased party to the suit.

§ 1336a. Application to deceased parties.-The provisions of section 955 of the Revised Statutes of the United States [amended by this section] as amended by this Act shall apply to suits in which any party has deceased prior to the passage of this amendatory Act, as well as to suits in which any party may die hereafter. (R. S. § 955; Acts Sept. 24, 1789, c. 20, § 31, 1 Stat. 90; Nov. 23, 1921, c. 142, 42 Stat.)

CHAPTER 20.

LIMITATIONS.

§ 1446. Offenses not capital.-No person shall be prosecuted, tried, or punished for any offense, not capital, except as provided in section 1046, unless the indictment is found, or the information is instituted, within three years next after such offense shall have been committed: Provided, however, That in offenses involving the defrauding or attempts to defraud the United States or any agency thereof, whether by conspiracy or not, and in any manner, and now indictable under any existing statutes, the period of limitation shall be six years. This Act shall apply to acts. offenses, or transactions where the existing statute of limitations has not yet fully run, but this proviso shall not apply to acts, offenses, or transactions which are already barred by the provisions of existing laws. (R. S. § 1044; Acts April 30, 1790, c. 9, § 32, 1 Stat. 119; April 13, 1876, c. 56, 19 Stat. 32; Nov. 17, 1921, c. 124, 42 Stat.)

§ 1448. Crimes under revenue laws.-No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internalrevenue laws of the United States unless the indictment is found or the

information instituted within three years next after the commission of the offense: Provided, That the time during which the person committing the offense is absent from the district wherein the same is committed shall not be taken as any part of the time limited by law for the commencement of such proceedings: Provided further, That the provisions of this Act shall not apply to offenses committed prior to its passage: Provided further, That where a complaint shall be instituted before a commissioner of the United States within the period above limited, the time shall be extended until the discharge of the grand jury at its next session within the district: And provided further, That this Act shall not apply to offenses committed by officers of the United States.

Any prosecution or proceeding under an indictment found or information instituted prior to the passage of this Act shall not be affected in any manner by this amendment, but such prosecution or proceeding shall be subject to the limitations imposed by law prior to the passage of this Act. (Act Nov. 23, 1921, c. 136, § 1321, 42 Stat.)

Note.-Act of 1884, referred to, is second paragraph of § 1448 in Barnes' Federal Code.

§ 1450a. Collection of revenue. No suit or proceeding for the collection of any internal revenue tax shall be begun after the expiration of five years from the time such tax was due, except in the case of fraud with intent to evade tax, or willful attempt in any manner to defeat or evade tax. This section shall not apply to suits or proceedings for the collection of taxes under section 250 of this Act, nor to suits or proceedings begun at the time of the passage of this Act. (Act Nov. 23, 1921, c. 136, § 1320, 42 Stat.)

TITLE XVI.

THE ARMY.

CHAPTER 1.

ORGANIZATION.

§ 1452. Composition of Army of United States.-The Army of the United States shall consist of the Regular Army, the National Guard while in the service of the United States, and the Organized Reserves, including the Officers' Reserve Corps and the Enlisted Reserve Corps. (Act June 3, 1916, c. 134, § 1, 39 Stat. 166; June 4, 1920, c. 227, § 1.)

§ 1453. Composition of Regular Army.-The Regular Army of the United States shall consist of the Infantry, the Cavalry, the Field Artillery, the Coast Artillery Corps, the Air Service, the Corps of Engineers, the Signal Corps, which shall be designated as the combatant arms or the line of the Army; the General Staff Corps; the Adjutant General's Department; the Inspector General's Department; the Judge Advocate General's Department; the Quartermaster Corps; the Finance Department; the Medical Department; the Ordnance Department; the Chemical Warfare Service; the officers of the Bureau of Insular Affairs; the officers and enlisted men under the jurisdiction of the Militia Bureau; the chaplains; the professors and cadets of the United States Military Academy; the present military storekeeper; detached officers; detached enlisted men; unassigned recruits; the Indian Scouts; the officers and enlisted men of the retired list; and such other officers and enlisted men as are now or may hereafter be pro

vided for. Except in time of war or similar emergency when the public safety demands it, the number of enlisted men of the Regular Army shall not exceed two hundred and eighty thousand, including the Philippine Scouts. (Acts June 3, 1916, c. 134, § 2, 39 Stat. 166; June 4, 1920, c. 227, § 2.)

Note. Act July 11, 1919, c. 8, § 1, provides that "the several organizations of the Army, to-wit: The Chemical Warfare Service, the Air Service, the Construction Division, the Tank Corps, and the Motor Transport Corps, with their powers and duties as defined in orders and regulations in force and effect on November 11, 1918, shall be continued to and until June 30, 1920."

§ 1454. Officers.-Officers commissioned to and holding in the Army the office of a general officer shall hereafter be known as general officers of the line. Officers commissioned to and holding in the Army an office other than that of general officer, but to which the rank of a general officer is attached, shall be known as general officers of the staff. There shall be one general, as now authorized by law, until a vacancy occurs in that office, after which it shall cease to exist. On and after July 1, 1920, there shall be twenty-one major generals and forty-six brigadier generals of the line; five hundred and ninety-nine colonels; six hundred and seventy-four lieutenant colonels; two thousand two hundred and forty-five majors; four thousand four hundred and ninety captains; four thousand two hundred and sixty-six first lieutenants; two thousand six hundred and ninety-four second lieutenants; and also the number of officers of the Medical Department and chaplains, hereinafter provided for, professors as now authorized by law, and the present military storekeeper, who shall hereafter have the rank, pay and allowances of major; and the numbers herein prescribed shall not be exceeded: Provided, That major generals of the line shall be appointed from officers of the grade of brigadier general of the line, and brigadier generals of the line shall be appointed from officers of the grade of colonel of the line whose names are borne on an eligible list prepared annually by a board of not less than five general officers of the line, not below the grade of major general: Provided further, That the first board convened after the passage of this Act may place upon such eligible list any officer of the line of not less than twenty-two years' commissioned service. Officers of all grades in the Infantry, Cavalry, Field Artillery, Coast Artillery Corps, Corps of Engineers, and Medical Department; officers above the grade of captain in the Signal Corps, Judge Advocate General's Department, Quartermaster Corps, Ordnance Department and Chemical Warfare Service, all chaplains and professors, and the military storekeeper shall be permanently commissioned in their respective branches. All officers of the General Staff Corps, Inspector General's Department, Bureau of Insular Affairs and Militia Bureau shall be obtained by detail from officers of corresponding grades in other branches. Other officers may be either detailed, or with their own consent, be permanently commissioned, in the branches to which they are assigned for duty.

Hereafter the President be, and he is hereby, authorized, by and with the advice and consent of the Senate, to appoint any chief of a staff corps, department, or bureau of the Army who has had forty or more years of service in the Army, a major general of the line of the Army. The officers so appointed shall not exceed two, and shall be extra numbers in the list of major generals of the line. (First paragraph, Act June 3, 1916, c. 134, §4, 39 Stat. 167: June 4, 1920, c. 227, § 4; second paragraph, Act July 9, 1918, c. 143, I, 40 Stat.)

Note.-By Act Oct. 6, 1917, c. 105, § 3, 40 Stat. 410, the President was authorized to appoint generals and lieutenant generals, at $10,000 and $9.000 a year, respectively, during the existing war. By the same Act the chief of any existing staff, corps, department or bureau, was given the rank, pay and allowance of major general.

§ 1454a. Warrant officers.—In addition to those authorized for the Army Mine Planter Service, there shall be not more than one thousand